To find out what professions exist and how much the employees employed in them receive, you need to look at the staffing table. This document is one of the main ones in the enterprise, it fixes not only the salary, but also the number of employees necessary for the activity. Due to the importance of the document, we draw up the staffing table for 2019 in accordance with all the rules.

staffing according to the T-3 form, this is a local regulatory act that fixes its organizational structure at the enterprise.

As well as a list of professions that exist in the company, indicating the number of people needed for the activity. In fact, the document consists entirely of a table where the data is grouped by department.

The salary in it is reflected for the calendar month, with a decoding of its constituent parts. Based on these indicators, the company's expenses for attracting hired labor are determined, various plans are drawn up, and the most important decisions in the field of company management are made.

The staffing table is guided when entering data into employees - this agreement must contain the name of the employee's profession, corresponding to the strictly approved staffing table, as well as a certain salary.

Based on this document, personnel specialist can determine the availability of vacancies. To do this, they need to compare information from the staffing table with the actual number of employees hired. If there is a need at the enterprise, the HR inspector submits an application to the employment service.

Attention! The legislation does not fix this local act as part of the mandatory standards that should be in every company. However, if the enterprise decides to carry out procedures established by the state (for example, dismissal due to staff reduction), then the staffing table must exist.

In addition, other local acts of the company may provide for the mandatory presence of it in the company. It applies to them first of all. And also the need for the existence of a staffing table at the enterprise can be established by a link in the labor contract with the employee to it.

At the same time, each manager should remember that his company can be held liable not for the lack of a staffing table, but for its incorrect execution.

LLC and IP - who should make up the staff?

Labor Code of the Russian Federation in terms of regulation mandatory conditions establishes the need for compliance with the profession specified in the contract and the salary corresponding to it with the data of the staffing table of the economic entity.

From this we can conclude that the staffing must be in a company or an entrepreneur if they have labor contracts.

Thus, if an individual entrepreneur works independently without the involvement of hired employees, he should not draw up a staffing table. The involvement of performers under civil contracts will also not require the execution of this local act.

LLC and other forms of organization legal entity who have at least an agreement with the director of the company should already develop and use the staffing table.

The creation of a staffing table in companies is mainly entrusted to specialists from a personnel firm who carry out a number of measures to determine labor costs for each profession specified in this act. Based on the findings, the required number of employees is determined so that the enterprise can carry out its activities.

If the number of employees in the enterprise is insignificant, this duty can be assigned to an accountant, economist, lawyer or the manager himself.

Document Requirements

The law does not require any special rules in relation to the staffing table, except that the position or profession indicated in it must correspond to the positions and professions that the employer writes down in labor agreements drawn up with each employee.

• It is recommended to adhere to the staffing form, which is established by Rosstat (T-3 form).
• The local act should be approved by order of the head.
• It is allowed to draw up a staffing table on several sheets, while it is not necessary to lace and seal them with a signature and seal. You can simply fasten the sheets with a paper clip.
• In some situations, the professions reflected in the staff list must necessarily correspond to the directories of professions and positions, and in addition to the name, their codes must also be reflected in the documents (For example, the presence of professions with dangerous and harmful factors).
• The presence of a company seal on the staff list is not mandatory.
• When changing the staffing table, if they are insignificant, you can simply issue an order for these adjustments, and leave the staffing itself as it was.

Next, the number of the current staffing is affixed. It must be assigned based on the number of documents that were previously used this year. Next to it is the date when this schedule was drawn up.

The date on which the document becomes valid is written next. It can be similar to the date of compilation, or come later. However, it is unacceptable that the day of the beginning of the action be earlier than the day the document was issued.

To the right of this field are columns that record information about the order that approved the document (its number and date), as well as the total number of staff units in it.

The document itself looks like a big table.

Count tables "Structural unit" must contain the name of the department, according to the developed organizational structure. In the event that a digital designation is also entered along with the written designation of the department, it must be indicated in the next column.

As a rule, the code is formed from numbers or the first letters of the department name. However, if the company has several branches or separate divisions, then the city code, region code, etc. can also be included in the department code.

AT column "Position" it is necessary to write down the title of the positions that are present in the company. It is very important to arrange the structure of the document in such a way that after indicating the name of the unit in the previous column, the positions included in it are listed in a column.

It is recommended that when specifying the names of positions, be guided by the OKPDTR reference book. But for commercial companies, this rule is not mandatory. In the same time budget institutions are required to enter positions in the staffing table only from this directory, and additionally indicate the rank or class of the employee.

Important! Commercial company is obliged to indicate the category and class of those positions that are harmful or dangerous. This fact is important when establishing a preferential length of service and the time of early retirement.

AT column "Number of staff units" the number of employees to be hired for this position is entered. If it also provides for the reception of part-time workers, then their number is written in a fractional expression corresponding to the amount of the paid rate - for example, 0.5.

AT column "Salary" the salary that the employee will receive while working in this position is recorded. It must be remembered that exactly the same salary is recorded in the employment agreement with the employee.

You should also consider:

• If a piecework form of payment is adopted at the enterprise or in relation to this position, then this column records the amount of earnings obtained by multiplying the tariff rate by the volume of products created per month.
• If an hourly wage is entered for this position, then in this column you can record the amount of wages for one hour. After that, in the same line, but in the "Note" column, you must specify - " Hourly payment labor", as well as to make a reference to the administrative document that established this feature.

This is followed by several columns, united by one subheading "Surcharges". Here you need to record information about various incentive payments, if any and established by the Regulations on Salary, Regulations on Bonuses or other internal acts. The amount of the premium can be written not only as a fixed amount, but also as a percentage, coefficient, etc.

In the column "Total" the total salary fund for this position is recorded. It is calculated as the multiplication of the salary by the number of staff positions.

AT column "Note" various explanatory notes are required. For example, if at the time of registration of a new staffing table there is a vacancy for any position, then this fact must be reflected in this column.

Compilation of the document is completed by counting and indicating the total number of staff units and the total wage fund.

After that, the fully drawn up document must be signed by the chief accountant and the personnel officer responsible for its execution.

The procedure for approving the staffing table

Step 1. Design the document

First of all, it is necessary to identify all the needs of the organization in staff units to draw up a form of staffing proposed for consideration.

If it is accepted in the company that every year the numbering of all significant documents starts from the beginning, then you can number the staffing table according to the same principle. Moreover, this will be most expedient if changes in the staffing table every year are massive - this will save you from large document numbers in the future.

Attention! If a new staffing table is put into effect, then it is advisable to include a clause on the abolition of the old one, which was guided by personnel service until that time.

Step 3. Familiarize the company's employees with the adopted document

All employees admitted to the company must be familiar with the local regulations in force in it that affect labor activity. This document does not directly affect labor activity and, according to Rostrud, it is not necessary to acquaint employees with it.

Attention! If in an employment contract or collective agreement the salary of employees is set on the basis of the staffing table approved by the company, then all employees must be familiarized with it. For this you can apply.

The procedure for making changes to the staffing table

This document must remain current at all times. Since staffing is periodically requested during inspections government bodies, it is necessary to make any changes that arise in it in a timely manner.

The procedure for making changes to the staffing table will directly depend on how many changes need to be reflected in the document:

• If they a large number of, then it is easier to completely cancel the old staffing table, and put into effect a new document that takes into account all the necessary changes.
• If the number of changes that need to be made to the staffing is small, then it is best for the responsible employee to draw up an order to make changes to the staffing table.

Typically, the following situations can be distinguished in which you need to make changes to the document:

• Creation of new departments or subdivisions;
• Organization of new positions;
• Changing the title of existing positions;
• Changes in the salary or rates of employees;
• Closing of a department, subdivision, staff unit.

If a change in staffing entails a change in the working conditions of an employee (change in salary, position, etc.), then it is imperative to obtain a written consent from him in advance. And after the new document is put into effect, an additional agreement is drawn up with the employee to the contract, which takes into account all the changes made.

With the new order, you need to acquaint all those employees who will continue to deal with registration required documents. You can also add to the familiarization list those employees who will be directly affected by the changes being made.

If the order introduces new positions, then you need to indicate their name, as well as how many staff units are being organized. This document is accepted immediately if it does not affect the interests of any of the already hired employees.

Attention! If the number of units is being reduced, then in the document drawn up it is necessary to record the name, the number of staff units being withdrawn and the date the order was put into effect. At the same time, it must be remembered that the reduction process is a long process in which it is necessary to notify both the employees themselves and the competent authorities in a timely manner.

The notice period can be 2-3 months, depending on the number of people being laid off. Also, the law defines the types of employees who cannot be laid off.

Periodicity of document preparation and retention periods

Usually, the staffing table is drawn up for a period of a year, and is valid for the entire period. However, if the organization is small, and the movement of staff in it is very rare, you can adopt this document for several years in advance.

After changes are made to the staffing table, the previous document ceases to be valid and loses its legal force. However, it must be kept at the enterprise for some more period, therefore, as usual, checks affect several previous periods. And this is usually up to 2-3 years.

Attention! There is a rule that invalid staffing must be archived for at least 3 more years from the date of completion of the action. The same rule applies to documents with the help of which changes in the staffing table were made.

Consider whether a staffing table is needed in an organization and how to develop it; what is the procedure for approving the own form of the document. Let's study difficult questions, for example, the procedure for approving the staffing table, if the company has separate divisions or only one employee.

Staffing: to be or not to be

To begin with, let's figure out whether the staffing table (SR) is the primary accounting document and whether it is mandatory for the organization to have it.

Effective January 1, 2013 the federal law dated 06.12.2011 N 402-FZ "On Accounting" (hereinafter - Law N 402-FZ), according to which each fact of the economic life of an organization is subject to registration with a primary accounting document containing only mandatory details. At the same time, the right to choose the forms of primary documents (unified or independently developed) now belongs to the employer<1>.

Note. The facts of economic life include a transaction, event, operation that have or are able to have an impact on financial position economic entity, financial results its activities and (or) movement Money.

Expert opinions on the mandatory staffing vary. In our opinion, it should be approved by the organization. This conclusion follows from the interpretation of Art. Art. 15, 57, 66, 81 of the Labor Code of the Russian Federation. So, in Art. Art. 15 and 57 indicates the need for the employee and the employer to determine and fix in employment contract « labor function(work according to the position in accordance with the staff list ...)”. At the same time, there is no clause "if any", contained in many articles of the Labor Code of the Russian Federation<2>and giving the right to choose, if this presence (of an authority, document, circumstance) is not confirmed.

In addition, Art. 57, it is established that the employee and the employer may provide for an additional condition on specifying the place of work (indicating the structural unit and its location) and (or) on the workplace. Information about the structural unit is precisely contained in the staffing table and will subsequently be reflected in the work book of the employee (Article 66 of the Labor Code of the Russian Federation, clause 3.1 of the Instructions for filling out work books<3>).

At the same time, one should not forget about such a basis for dismissal as “reducing the number or staff of employees” (clause 2, part 1, article 81 of the Labor Code of the Russian Federation). In the absence of a staffing table, it is practically impossible to prove the legitimacy of the dismissal of employees on this basis, as well as the validity of the payments paid to such employees sums of money no labor inspectorate, no fiscal authorities, no court.

The conclusion about the need for staffing is also supported by by-laws<4>and established jurisprudence.

In any case, its presence minimizes the risks of claims from the fiscal supervisory and judicial authorities. Therefore, the employer should approve the staffing table.

We approve the schedule

The staffing table is a local regulatory act of the organization, which fixes in a consolidated form the existing division of labor between employees and the conditions for remuneration of their labor (Rostrud Letter dated 01.23.2013 N PG / 409-6-1). That is, the staffing reflects the events labor relations that can affect the financial position of the organization and (or) cash flow. In fact, an organization (especially a newly created one) or another employer does not have the right to hire workers in the absence of a staffing table.

Previously, a unified form of staffing was mandatory, approved by the Decree of the State Statistics Committee of Russia of 01/05/2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment." However, since 2013 its use has become optional. And although many organizations still use unified forms, you should not miss the opportunity provided by the legislator and adapt it to the needs of a particular employer.

Choose a method

Considering the provisions of Art. 9 of Law N 402-FZ, before compiling the organization's staffing table, it is necessary to approve its form, as well as the forms of other documents on accounting for labor and its payment.

You can do this in two ways:

- approve by a separate order of the organization with the application of the relevant forms;

- reflect in the accounting policy of the organization for the purposes accounting what forms of primary accounting documents (unified or independently developed) are used to formalize the facts of economic life (see example 2 below). In this case, the indicated forms of documents should be made annexes to the accounting policy (see example 3 below).

It should be noted that due to the necessity accounting policy for most employers according to Art. 8 of Law N 402-FZ, the second method of fixing the applied forms of primary documents is more preferable.

Approval order

So, the employer decided to approve the staffing table according to a self-developed form. The first step is to issue an order.

Changes

Changes to the approved and current staffing table are also made by order - either reflecting specific changes, or approving a new version of the ShR.

As Rostrud noted in Letter N 428-6-1 dated March 22, 2012, the staffing table changes if structural divisions or positions are renamed, salaries change, the number or staff of employees is reduced. The frequency and frequency of changes in the staffing table is determined by the employer.

Requisites

Keep in mind: a self-developed staffing table must contain both information about the order that approved its form and the details of the document by which it was put into effect (see example 7).

In addition, in the staffing table developed by the organization, there is no need to indicate the period of its validity (as opposed to the unified form). It is enough to indicate the date the staffing table is put into effect.

Newly created organizations

The staffing table is compiled, even if only the head works in the newly created organization. There are two options for the presentation of staff units:

- or only the head is indicated;

- or the necessary staff and number of employees are immediately fixed.

Branches and representative offices

Separately, it should be said about the staffing of an organization in which there are branches, representative offices or other separate divisions.

In the new form of staffing, it is possible to provide for the allocation of not only structural, but also separate divisions.

If a The staffing table is compiled by the department independently(moreover, such a right should be provided for in the charter of the organization, the regulation on the division and the power of attorney of the head of the division), then it is advisable to provide for the approval procedure, and indicate the details of the approval in the staff list itself.

Filling in individual columns

It is especially necessary to say about filling in the “Salary” column, etc.: the amount of the salary should be one, it is not allowed to indicate the so-called “fork”, since according to Art. 22 of the Labor Code of the Russian Federation, payment should be equal for equal work.

Note. You can read about the rules for filling out such staffing columns as “Position”, “Number of staff units”, “Tariff rate (salary), etc.”, “Surcharge” in the article “Staffing in questions and answers” ​​on p. 46 of the journal N 7, 2009.

Reflection if needed Same positions, different salaries(and not salaries), we recommend either establishing categories or categories for the position, or regulating this by establishing allowances (surcharges) depending on the qualifications of employees. Rostrud also adheres to this position (Letter dated April 27, 2011 N 1111-6-1).

Therefore, the employer, when developing a staffing form for the purposes of establishing personal allowances and additional payments to employees can state the information in the column "Extras, surcharges" as shown in the example:

A sample of the design of the column "Surcharges, surcharges" in the staffing table.

If in an organization the salary of employees consists of salaries (or of salaries and irregularly paid bonuses), then the column “Surcharges, additional payments” can be excluded. And vice versa: if the employer uses regular bonuses as an incentive for the work of employees, then you can add the “Bonuses” column, also for convenience, highlighting the sub-graphs “Basis” and “Amount, rub.” (see example 12).

A sample of the design of the column "Award", "On hand" in the staffing table.

For a number of employers, due to the need to comply with Art. Art. 133 and 133.1 of the Labor Code of the Russian Federation, it would be useful to add the columns “For payment” or “In hand” (example 12).

Extract from the staffing table

It should be remembered that according to Art. 62 of the Labor Code of the Russian Federation, the employer is obliged to provide the employee, at his request, with documents related to his work, including extracts from documents (Article 88 of the Labor Code of the Russian Federation). Therefore, we consider it appropriate to also approve the form Statements from the staff list (there is no unified form).

Regular arrangement

The staffing table is a planned and impersonal document. Therefore, do not “weight” it with information. After all, this document can be submitted to the fiscal or judicial authorities, which should not know the "extra" information. To fix the actual position of the placement of personnel (by name) and wages (taking into account "floating" bonuses), it is advisable to use the regular placement. The document may be on paper or in electronic format and contain any information about employees required by the employer (see example 14).

State arrangement.

Society with limited liability"SportInvest"

(LLC "SportInvest")

Staffing on 03.11.2014

Opinion. Maria Kolganova, Associate Professor, Department of Entrepreneurial and labor law State University management

In the theory of law, one of the main features of the labor law relationship has always been the inclusion of a new employee in the staff of the organization. The importance of this action is related to the legal fixing of the employee within the organization. The inclusion of an employee in the staff of the organization “closes” the previously existing vacancy, determines his place in the system of organization and management of labor processes within the company, predetermines the main component of the amount of his earnings (official salary, salary, tariff rate), fixes and makes legitimate the differentiation of wage adjustments for the account of allowances, additional payments, KTU and other payments that allow, in accordance with the remuneration systems approved by the organization, to personify the earnings of personnel.

Note. See the article “How to organize work with personal data in HR departments” on p. 40 of the journal N 3, 2012.

Those companies that provide staff to third parties face serious problems in these matters. Such organizations (private employment agencies) can formally meet the requirement for a staffing table, but from a legal point of view, it is created in a real organization and for real jobs, and not under a civil contract with an intermediary.

Note. See the article “10 Mistakes to Avoid When Processing Documents Related to Personal Data” on p. 52 journals N 3, 2012.

Companies that transmit labor force, hired under a staffing agreement, do not create real jobs, do not invest in production and its modernization. In the event of bankruptcy of an intermediary organization, its property (often rented) cannot be a guarantor of compensation for lost earnings by employees. And therefore, it makes no sense to consider the staffing tables created in them as serious organizational and financial documents.

Note. Read about “borrowed” labor on p. 70.

No less problems arise for such companies in connection with the execution of personnel documentation. If the intermediary registers the hired employee for his job, then the actual performance of labor functions in harmful or hazardous conditions labor from a real production worker will not be counted in his preferential seniority, giving the right to a pension, since in the office of an intermediary company that registers an employee in accordance with its staffing table to a real employer, such harmful conditions there is no labor. No FIU structure recognizes work on the staffing of an intermediary firm as work in harmful or dangerous conditions that give the right to pension benefits. This is explained by the fact that in the employee's work book, which, in accordance with Art. 66 of the Labor Code of the Russian Federation is the main document on its labor activity and seniority, in accordance with the staff list of the intermediary, a record of employment was made.

In conclusion, I would like to note that the requirements for documents set forth in Law N 402-FZ differ in some cases from the requirements labor law(which are, in fact, tougher). Therefore, in order to avoid claims from the inspectors, we recommend taking the unified form N T-3 as the basis for developing the staffing form. It is advisable to use GOST R 6.30-2003 “Unified Documentation Systems. Unified system of organizational and administrative documentation. Documentation requirements. And finally, since the staffing table contains personal data of employees, its storage, processing, destruction must be carried out in accordance with the requirements of the legislation of the Russian Federation on the protection of personal data.

Y. Titova

Teacher,

Journal Expert

"Personnel service

and human resource management"

Signed for print

staffing as personnel document, which raises many questions. For example, how often it needs to be drawn up, how to correctly fill out a unified form, and whether this regulation is mandatory. To clarify the situation, it is worth dwelling on some issues in more detail.

Why do you need staffing?

The staffing table is a document necessary for the formation of the staff structure and size of the organization in full accordance with the Charter of the enterprise. This document contains a list of structural divisions of the organization, a list of positions, the names of specialties and professions indicating qualifications, as well as data on the required number of certain staff units. For its compilation, the unified form T-3 is used, which is approved by the Decree of the State Statistics Committee of Russia.

From the point of view of the employer, the staffing performs a number of important functions and allows you to optimize and streamline the work of the institution as much as possible. Using the staffing table allows you to clearly see the entire structure of the organization with its divisions, fix the number of staff units, control the number and quality of employees, track the wage system and allowances. And when vacancies appear, it greatly simplifies the selection of personnel.

Is the staff list a mandatory document?

Interestingly, there is no single answer to this question. On the one hand, the Labor Code addresses the issue of staffing, since this document concerns the labor function of an employee of an organization and remuneration of personnel. Yes, and in the employment contract it is indicated that the employee performs duties in accordance with the staffing table. There is a unified form of staffing, and this document is also mentioned in the Instructions for maintaining work books (entries in the work book are made taking into account the name of the position in accordance with the staffing table). So, the staffing of the organization must be. But, on the other hand, none normative act does not directly indicate the obligation of the employer to enter the staffing table. And yet, it is better to issue this personnel document, since most inspection bodies consider it mandatory for any organization.

For example, the tax authorities and the Social Insurance Fund always request staffing when conducting on-site inspections. According to it, they verify the correctness of the calculation of insurance premiums, collect information on the insurance experience of employees, and control the correctness of taxation. The fact that the staffing table is not a document tax accounting, does not remove the need for the employer to provide it during inspections at the request of third parties. And his absence can be regarded as a violation of labor legislation, for which a fine for the organization in the amount of 50,000 rubles is due. Of course, it can be challenged in court (especially since there is no direct indication of the obligation of the employer to draw up a staff list in the law), but first you have to pay it.

The frequency of staffing

How often do you need to create a new staffing table? There is no clear answer to this question either. But in this situation, one should be guided by logic: since the staffing table is a planning document, it is advisable to draw it up for one calendar year or half a year. This will allow, if necessary, to regulate the number of personnel of the organization and its qualitative composition. But, at the same time, it is possible to approve the staffing table for several years (if the organization does not need to introduce new positions).

Who develops and approves the staffing table?

If the company does not have a staffing table, but the management decided to develop it, a reasonable question arises: who should do it? Again, the legislation does not give a clear answer to it. Therefore, the leader can do this himself, having determined the circle of responsible persons who will help him. It is logical if they are personnel workers, Chief Accountant, employees of the legal or planning and economic department. And if the enterprise has a labor organization department and wages, you can entrust this work to them. Responsibilities for the development and compilation of the 2014 staffing table may be reflected in the employee's employment contract or his functional duties.

The approval of the staffing table refers to the powers of the head of the organization or the person to whom these powers are transferred by order of the head. To approve the staffing table, the head must sign a special order or order. The details of this document must be indicated in the field of the unified form T-3 "Approved by the order of the organization dated" __ "_______20__ No. __". At the same time, the date of approval and the date of entry into force of the staffing table may not coincide (the date of entry into force is usually later).

How long is the schedule kept?

The Rosarchive establishes certain periods for the storage of standard management documents, according to which the staffing table of the institution must be stored for three years, starting from the year following the one in which the document became invalid. As for the staffing arrangements, which will be discussed in the next section, they are stored for seventy-five years after the new ones are drawn up.

Staffing - a help in the work of the personnel department

In some organizations, the personnel department maintains a staffing table - a mobile version of the staffing table, which reflects all vacant positions, as well as all information on filling positions (full name of working employees, position status, etc.). The staffing provides the necessary information about changes in personnel, contains personnel numbers of employees, information about the length of service and categories (minors, disabled people, pensioners with children under three years old, etc.) of employees.

When drawing up a staffing arrangement, the current staffing table is taken as the basis, to which the necessary columns are added. This document is optional and does not need to be maintained by the organization. But the staffing is a fairly convenient document, especially for large organizations, which allows you to optimize the work of personnel officers and clearly control the filling of vacant positions. Therefore, it is often used as an internal document.

Staff list of employees: rules for compiling

Consider the compilation of the staffing table based on the unified T-3 form. For getting finished document you just need to fill out the form, guided by the Instructions for filling out the forms of primary accounting documentation.

"Hat". When making a “header”, you need to indicate the name of the organization in the “Name” field (this is done in accordance with the registration certificate), OKPO code, document number and date of compilation. In the field "Staffing for the period ..." you need to specify only the date this document comes into force.

• Column 1 "Name". We indicate the name of the structural unit, workshop, representative office, branch, arranging the structural unit according to the existing hierarchy.
• Column 2 "Code". We indicate the code of the structural unit assigned to it by the head of the organization.
• Column 3. We indicate the position (specialty, profession), rank, class (category) of the employee's qualifications in accordance with All-Russian classifier professions and the Qualification Directory of Managers and Specialists. Here it should be borne in mind that the position for which the employee is accepted should sound the same both in the staff list and in the employment contract, as well as in the work book.
• Column 4 "Number of staff units". Specify the number of staff units for the respective positions. If there are incomplete units, they should be indicated in fractions, for example, 2.75. And if there are vacancies, they are also indicated.
• Column 5 "Tariff rate". Specify the salary tariff scale, percentage of revenue, share of profit - it all depends on what kind of remuneration system operates in a particular organization. The main thing is to indicate the amount in ruble equivalent and remember that the salary (tariff rate) cannot be lower than minimum size wages.
• Columns 6, 7, 8 "Surcharges". We indicate the provided incentives and compensation payments. These can be bonuses, additional payments, incentive payments, allowances, which can be established both by the legislation of the Russian Federation and by the employer. Such payments may be fixed amounts or percentage surcharges.
• Column 9. We indicate the total amount of columns 5-8. That is, we sum up salaries and all allowances and display the total value in rubles. If the data is given as a percentage, we display the percentage.
• Column 10 is for notes. If not, it is left blank.

After all the columns are filled, you need to fill in the line "Total". It summarizes all indicators in vertical columns: it indicates how much is provided for by the schedule of staff units, the amount of salaries ( tariff rates), allowances and the amount of the monthly payroll.

The staffing table is signed by the head of the personnel department or an authorized person, as well as the chief accountant of the organization. You can print on the document, but it is not necessary.

Change in staffing

Even the established staffing table has to be changed from time to time. The reason for such changes may be the need to introduce new unit, division or, on the contrary, reduce the existing staff. In addition, there may be a need to change salaries, tariff rates, as well as the need to rename posts or departments.

There are two options for making changes to the staffing table:

• develop and approve a new staffing table;
• make changes to the current staffing table.

In the first case, the staffing table is developed on the basis of the current one, but taking into account the necessary changes and is put into effect from the beginning or middle calendar year. If there is an urgent need, then from the beginning of a new month.

As for making changes to the current document without canceling it, they are made in accordance with the order of the head "On changing the staffing table." In the order itself, you need to indicate the basis for making changes to the staffing table (this can be a reorganization, downsizing, improving the structure of the organization, etc.), and also indicate which changes should be made.

In a large organization with a branched structure, it is better to indicate not only the positions that are affected by the change, but also the structural units where these positions are located. At the same time, all changes in the staffing table must be brought to the attention of the employees of the enterprise, and also made to work books with reference to the basis (order or instruction).

Downsizing: when to make changes?

Reducing the staff or the number of employees is one of the reasons for making changes to the staffing table, since the reduction in the size of the organization involves the exclusion of individual staff units from the schedule, and the reduction of the staff - posts. At the same time, laid-off employees are subject to dismissal (unless they are supposed to be transferred to another job).

Since, upon dismissal to reduce the number or staff of employees, it is necessary to notify about changes no later than two months in advance, the new staffing table can be put into effect only after this period has expired. Although it can be drawn up in advance, the very presence of a new or amended staffing table, which has already been approved, will confirm the eligibility of dismissal of employees. If the circumstances on which the decision to reduce was made are eliminated, the employer has the right to change the staffing table again in the direction of increasing the number of employees.

Change in the unified form T-3

Resolution of the State Statistics Committee No. 20 of March 24, 1999 allows organizations to make changes to the unified forms of primary accounting documentation (this permission does not apply to accounting for cash transactions). Therefore, if there is an urgent need, the organization can make its own changes to the finished form, but it is not allowed to delete existing details. Changes may concern the expansion or narrowing of columns, the addition of lines or loose sheets. Necessary corrections can be made during the production of forms based on a unified form.

staffing - important document, which every employer (organization or individual entrepreneur) should have. The absence of a “staff” can result not only in fines for violation of labor laws, but also in problems during tax and other audits. For information on how to draw up, approve or change the staffing table in 2020, read our article.

What is staffing

This is a document that is used to formalize the structure of the company, the composition and number of employees. As follows from the explanations to the unified form No. T-3 (approved by the resolution of the State Statistics Committee of 05.01.04 No. 1), the staffing table should contain a list of structural units, the names of positions, specialties, professions, indicating qualifications, as well as information on the number of staff units. Traditionally, it additionally indicates the amount of wages for each of the positions (Rostrud letter).

A broader definition can be found in judicial practice. The judges note that the staff list is an organizational and administrative document that contains the following information:

• structure, staffing and number of employees;
• list of structural divisions (if any);
• names of positions, specialties, professions, indicating qualifications, information on the number of staff units and official salaries(See, for example, the decision of the Ussuriysky District Court of Primorsky Krai dated November 20, 2017 in case No. 2-5392/2017).

Who and why should

In the Labor Code, the staffing table is mentioned twice - in part 1 of the article of the Labor Code of the Russian Federation, which contains the definition of labor relations, and in part 2 of the article of the Labor Code of the Russian Federation, where the concept of the labor function of an employee is given. In addition, in paragraph 3.1 of the Instructions for filling out work books (approved by a resolution of the Ministry of Labor) it is said that the name of the position (job), specialty, profession is indicated as it is fixed in the staffing table. Thus, without a staff, it will not be possible to draw up an employment contract correctly or make an entry in the work book.

IMPORTANT. If an organization or individual entrepreneur plans to conclude an employment contract with at least one employee, you must first draw up a staffing table.

Most often, the staffing table is required to be presented during inspections by the Labor Inspectorate. But this does not mean that it can be issued backdating» when the employer is included in the plan of "labor" checks. This document can also be requested by controllers from the FSS when determining the correctness of the calculation of contributions (clause 91 of the guidelines; approved by the resolution of the FSS). PFR specialists have a similar right as part of an audit individual information(clause 2 of Appendix No. 1 to the methodological recommendations; approved by a resolution of the Board of the PFR). The tax authorities can also request a staffing table if they decide that this document relates to the activities of the taxpayer being checked (clause 1 of article TC RF, letter from the Ministry of Finance).

There is another reason to draw up a staffing table. It is indispensable in disputes upon dismissal due to downsizing or staffing. It is this document that can confirm that there really were changes in the structure of the organization, which means that the reduction was real, and not fictitious.

What threatens the lack of staffing

For this violation, administrative liability is provided for under Part 1 of Article of the Code of Administrative Offenses of the Russian Federation. A fine for an organization is from 30,000 to 50,000 rubles, for individual entrepreneurs and officials— from 1,000 to 5,000 rubles. The Labor Inspectorate or the court has the right to impose this punishment.

Other sanctions are also possible for the absence or non-presentation of the "shtatka" at the request of the controllers. For example, tax authorities can issue a fine of 200 rubles. on the basis of an article of the Tax Code of the Russian Federation, if the organization or individual entrepreneur does not present this document. In addition, there will be additional tax charges due to the fact that certain expenses or the amount of insurance premiums will be unconfirmed.

Staffing Requirements

This document will be legal if it contains the following information: a list of structural units, the names of positions, specialties, professions indicating qualifications, the number of staff units and the amount of wages for each position. You must also indicate that the document is called "Staffing" and provide data for a specific employer. In addition, it is desirable to indicate the document number for OKUD - 0252251.

The easiest way to comply with these requirements is to use the unified form No. T-3 (approved by the Resolution of the State Statistics Committee of 05.01.04 No. 1). Employers in the non-state sector have the right to decide for themselves whether they will apply this form or develop your own. This was repeatedly confirmed by Rostrud (letters, and).

ATTENTION. Form No. T-3 indicates another document number for OKUD - 0301017, which corresponds to the unified system of primary accounting documentation for accounting for labor and its payment. If desired, this code can be supplemented with code 0252251.

Download .

How to approve staffing

It is necessary to issue an order or order of the employer on the approval of the staffing table. This order is made in any form. From it it should have been clear what kind of staffing is adopted and from what date it is put into effect. In this regard, it is advisable to draw up the approved staffing table as an annex to the order.

Details of the order are indicated in the "header" of the staffing table. In form No. T-3, special columns are provided for this.

It is not necessary to stamp on the staffing table. The document can be applied immediately after it is put into effect by the relevant order.

It is not required to acquaint employees with the staffing table (Rostrud letter).

How to make changes to the staffing table

An adjustment is necessary if new positions have appeared in the organization, old ones have been abolished or renamed, or salaries, the number of employees or the structure of the enterprise have changed. The procedure for making such amendments is not regulated by law.

This can be done in two ways. The first is to draw up a new (modified) staffing table to replace the previous one. The new document is approved by order. The second way is to fix the current "staff". To do this, a change order is issued.

The employer can combine both methods. For example, with minor amendments (rename, addition, exclusion of one of the posts, change in the number of staff units or salary for one of them), you can issue an order for changes. And with more global adjustments - to approve a new staffing table.

The “summing up” method is also practiced, which involves summarizing the changes made during the year by separate orders. In this case, from January 1 of the next year, a new staffing table is approved, taking into account all the amendments.

Periodicity of document preparation and retention periods

Labor legislation does not oblige employers to periodically re-approve the staffing table. Accordingly, this is done only when necessary - when any new inputs (positions, number, divisions, salaries, etc.) appear. If everything is stable in the organization and the structure does not change, then once approved staffing can exist for an arbitrarily long time.

The deadline for making changes to the staffing table in connection with changes in the structure of the company has not been set. However, it must be remembered that on the basis of this document, information is indicated in employment contracts and work books. Therefore, it is necessary to introduce the updated staffing table in advance, that is, before the dates for compiling labor contract or making an entry in the work book.

IMPORTANT. The shelf life of the staffing table is permanent (subparagraph “a”, article 71, section 1.2 of the list, approved by order of the Ministry of Culture). This means that it must be kept throughout the existence of the organization, and when it is liquidated, it must be transferred to the state or municipal archive.

A sample of filling out the staffing table for 2020

Since November 25, 2019, a new staffing table has been introduced at Labyrinth-2019 LLC (Order No. 74OK dated November 25, 2019). The structure of the organization provides for 7 divisions, including AUP, accounting, personnel department, sales department and economic unit. General headcount employees - 16.5 units. At the same time, a cleaning lady (with a full-time salary of 12,000 rubles) is booked at 0.5 wages.

Taking into account these data, we will fill in the staffing table in the form No. T-3.

In conclusion, we note that if the employer, when compiling the staffing table for 2020, adheres to the simple rules discussed above, this will protect him from problems during inspections by regulatory authorities. And timely reflection of changes in the structure of the company in the "staff" will help to avoid conflicts, including, if necessary, the dismissal of workers "for redundancy".

The staffing table in the organization is necessary for the formation of staffing and total strength companies. The content of the staffing table is standard for all firms - a list of positions, structural composition, staff units, information about salaries of employees, monthly wages and available allowances; determined by the company's by-laws or articles of association.

The staffing table is drawn up in the T-3 form. Labor Code The Russian Federation does not provide for the mandatory presence of a staffing table in any company, but according to the resolution of Roskomstat, for all forms of ownership, the need to take into account primary documentation for accounting for wages applies.

The hiring of employees under an employment contract (regardless of whether the place of work is the main one or part-time) takes place on the basis of the staff list, which necessarily indicates the structural unit and the position of the employee.

Usually staffing is an activity of accounting, but in Qualification Handbook positions, it is indicated that filling out the staff list is the direct responsibility of the labor economist. But due to the absence of this position in many organizations, the head of the company independently decides who will deal with staffing issues in the organization.

In the case when the responsibility for maintaining the staffing table is assigned to an employee who does not have in the employment contract this obligation, such action is accompanied by the issuance of an order.

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Order on the approval of the staffing table (example)

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It should be remembered that the name of the employee's position in the employment contract must exactly match the one indicated in the staffing table.

The staffing table is compiled for a specific calendar date, and its approval usually takes place on January 1 every year. The staffing table is put into effect by order of the head. Staffing changes also entered by order. In the event that during the year minor changes were made to the staffing table or were not made at all, re-approval of the staffing table is not required for the coming year. In this case, it is enough to make a list of the changes to be made.

The unified form T-3 of the staffing table should not be reduced, but some necessary additions may be made to it. For example, if one of the sections of the staffing table is not in demand (for example, the “surcharge” section), in this case the unified form column narrows and is not filled in further. The order of positions and structural units in the staff list is determined directly by the head of the organization.

Each division includes positions with the obligatory indication of the specialty of the personnel. Positions are listed in descending order, starting with the highest level and ending with the junior position. Structural units and positions are indicated only in the nominative case. Incomplete staff units (for example, part-time employees) are indicated in column 4 in shares: 0.5; 0.25.

The maximum number of errors is made when filling out the "salary" column. Very often, managers indicate not the whole salary, but its range (for example, 3,000-5,000 rubles), which is fundamentally wrong. In this case, you can look at the staffing order (the sample of which was indicated above) and add up the salary amounts so that they coincide with the total amount specified in the order. Naturally, employees in different positions receive different salaries, but to reflect the fluctuations in their wages, there is a special “allowance” column.

Why do you need staffing?

The main purpose of the staffing table is its ability to prove in court (in case of disputes) that the company did not employ the employee due to the absence of the required position in the staffing table, and his dismissal was justified. It should be remembered that a well-designed staffing table is the key to winning any dispute in court. So, the staffing table is stitched, numbered, sealed with the seal of the organization and signed by the head and accountant.

Signatures and stamps on the staff list

The staffing table can consist of several sheets. The persons signing it, sign only on the last sheet in the corresponding line. If it is necessary to sign each sheet, the form is supplemented with lines for affixing a signature. This procedure can be used when signing the staffing table of the branch before its approval separately from the parent organization.
The unified form N T-3 does not provide for a seal on the approved staffing table.

How and when are staffing changes made?

Changes in the staffing table occur in cases where the composition of employees changes, new departments are formed, old positions are excluded and new ones are introduced. Changes are made in two main ways: you can completely replace the staffing itself, or you can issue an order to make changes to the staffing table. In the event that changes to the staffing table are made on the basis of an order, the following reasons are indicated:

• reorganization of the form;
• optimization and improvement of the activities of the governing structures;
• all kinds of changes in legislation that require a mandatory change in staffing;
• elimination of repetitive duties;
• reduction or expansion of the firm's production.

With changes in the staffing table, adjustments should be made to the documents of employees - a work book and a personal card (for example, when renaming a position). In this case, the written consent of the employee is required.

When changing salaries (registration of allowances and bonuses), the employee must be notified in writing 2 months before the event. Changes of this kind are made not only in the staffing table, but also in with the help of an additional agreement to the contract. Also, do not forget that changes and additions made in the prescribed manner to the organization's staffing table are brought to the attention of employees, after which appropriate changes and additions are made to their work books on the basis of an order (instruction) or other decision of the employer. This is stated in clause 3.1 of Instruction No. 69.

What is a staffing arrangement?

Turnover for many companies is a common thing, which is why many organizations practice maintaining the so-called "working" form of staffing - staffing, which is otherwise a replacement for positions or a staffing list. The main difference between this document and the staffing table is its dynamism. Unlike a change in the staffing table, the staffing can be quickly changed depending on the ongoing (numerical and qualitative) changes in the personnel of the enterprise and, most importantly, does not require an order to approve and change it.

Since the staffing table, showing the total number of staff units (positions) in the enterprise, does not make it possible to determine whether the position is vacant or occupied and which of the employees occupies it, the staffing, as a rule, indicates precisely this information - the names and initials of the employees of the enterprise occupying positions provided for by the staffing table, and the status of the position - closed or vacant.