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.

The staffing table in the T-3 form 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 information from staffing compare with the actual number of hired workers. 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 the 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 labor contract with an employee to him.

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 of a legal entity that have at least an agreement with the director of the company must 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" should 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 a company has several branches or separate subdivisions, then the department code can also include the designation of the city, the region code, etc.

IN 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! A 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.

IN 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.

IN 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 indicate - "Hourly wages", as well as 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.

IN 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 the 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, which 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 the labor contract or collective agreement the salary of employees is established 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.

The staffing table, or abbreviated SHR, is a local regulatory act that determines the structure of the enterprise, its staffing and headcount. It is developed, as a rule, on the basis of the unified form T-3 (we provide a sample filling in this article). In the staff list, in addition to the names of professions and positions, the size is indicated wages for each of them.

You can download the staffing table for 2020 below, and now let's talk about what it is.

As already mentioned, the staffing form (2020) can be approved according to the standard unified form, but this does not mean that the employer is constrained by this form. The head of the enterprise can develop his own form and sample, understandable and convenient for him. If he does not want to do the development himself, he can entrust this to a responsible person, such as an accountant.

Sample staffing table for 2020, download

Please note that in this document, without fail must be:

• name of the department;
• job titles;
• the number of staff units;
• salary amount;
• allowances, if they are provided for by the regulation on wages.

You cannot hide any information in the SR. If there is a unit, it must be indicated in the form. You can see a sample of filling out the staffing table for 2020 below.

Why do you need a staffing table in an organization

This local regulation is necessary due to the fact that it:

• makes it possible to visually compare departments in terms of the number of employees, their qualifications, and the level of remuneration for their work;
• used in assessing the effectiveness of the existing structure of the enterprise;
• useful for analyzing the workload of employees, assessing the amount of work they perform, clarifying and changing job descriptions;
• necessary when interacting with regulatory authorities. It is usually required to provide labor and tax inspections during inspections: absence can be considered as a violation of labor and labor protection legislation, which entails the imposition of a fine, which, according to, is 1000-5000 rubles - from an official and from 30,000 to 50,000 rubles - from an organization;
• required to justify the dismissal of redundant employees in the event of a court case. Without it, it is difficult for the employer to prove the justification for the dismissal and the lack of available vacancies for laid-off employees (obliges the employer to provide the laid-off employee with a suitable vacant position at the enterprise, if any).

Sample staffing table for 2020: we draw up in accordance with all the rules

Step 1. Filling in the header

Everything is standard: we indicate the full name of the organization in accordance with the statutory documents. At the same stage, we indicate the period for which this document is being compiled. The period indicates either a year, or they simply write that it applies from such and such a date, without indicating a terminal period.

Step 2. Specify staff units

Here all the names of professions and positions that are in the company are entered. Here they are subject to a kind of accounting and arrangement by departments, if they exist, of course. Please note that if the profession implies the use of professional standard or the position is indicated in the list, which gives the right to early retirement, then in this document the name of the position or profession must be strictly identical to the professional standard or list.

Step 3. We prescribe official salaries and allowances

Specify numbers. Please note that if you only use salaries, as, for example, in this sample, then the allowance and compensation sections are not filled out. Let empty cells not confuse you, the law allows it. This is your wage system.

Step 4. We sign

Summary information, as a rule, is signed by two people: a personnel officer and an accountant. But in small companies, one, for example, the same accountant, can sign for two.

Step 5. We approve

Approves CEO by his order, which is drawn up in a free form. In the future, all changes to the SR are made exclusively by orders.

When is it compiled and how to make changes

The schedule is drawn up and approved, as a rule, at the opening of the enterprise. In the future, adjustments and changes, if necessary, to establish new salaries or add new units are made to it by new orders.

Changes are usually made when:

• renaming structural divisions or positions,
• salary changes,
• at enterprise reorganization,
• in the event of a reduction in the number or staff of employees.

The difference between the last two points is that when the number is reduced, individual staff units are excluded (that is, there is a reorganization), and when the staff is reduced, individual units are excluded. At the same time, employees replacing reduced positions are subject to dismissal in accordance with the relevant articles.

Changes are made exclusively in the same way as they were approved, that is, by orders. The reason may be one of the following reasons:

• improvement organizational structure companies;
• improvement of work of separate structural divisions;
• company reorganization;
• expansion or reduction of the company;
• changing legislation;
• optimization of organizational processes;
• planning and economic calculations of the personnel department;
• elimination of duplication of functions.

All employees affected by the changes are required to familiarize themselves with the order under the signature. But before that, the employer is obliged to make an official announcement about the upcoming changes and notify their employees of the upcoming changes at least two months in advance. This is especially true for situations with layoffs of employees, where each action is subject to documentary evidence.

Is it mandatory to use a sample staffing table

Currently, the presence of this document is mandatory, according to where it is mentioned twice: in article 15 containing the definition labor relations, and in article 57, according to which an important condition of the employment contract is labor function, namely, work according to the position in accordance with the staff list, profession, specialty - indicating the qualifications, the specific type of work assigned to the employee. Therefore, a sample of how to correctly draw up a staffing table for 2020 will come in handy in your work.

organizations (form T-3) is one of the mandatory personnel documents that must be present at every enterprise. As a staffing form, you can use the T-3 form, or you can independently develop a form that is convenient for your organization, which will take into account individual characteristics your activities. You can download the T-3 staffing table below. How to fill out this form correctly?

Staffing sample filling

Form T-3 contains information on the staffing of the organization. This includes information about the divisions of the enterprise, the name of job units, their number. Also, for each position, the tariff rate, various bonuses and allowances are indicated. Further, for all positions, the total costs per month are calculated. Thus, the staffing table allows you to assess the level of the monthly salary budget.

This personnel document, it can be drawn up, for example, at the beginning of the year, or from the beginning of the organization's activities. The organization chooses the expiration date on its own. If the organization is developing dynamically, then it makes sense to draw up a new staff list every year and indicate its validity period - 1 year. If the organization is small, then perhaps your schedule will last for several years. In any case, on the T-3 form, you must indicate the start date of the document and the validity period.

If in the course of activity in the state of the enterprise there are some minor changes (the number of staff units changes, the salary of some official unit changes, the name of the position changes), then it makes sense not to approve a new staffing table, but to change the current one. For this, the head draws up an appropriate order, and the necessary changes are made to the current T-3 form. If the changes are massive in connection, for example, with, then it is better to draw up a new staffing table.

The preparation of this document is the responsibility of employees personnel service, and in the absence of such on the employees of the accounting department.

The T-3 form itself is filled out quite simply: you need to draw up a header and a table with positions.

The staffing table in the T-3 form contains information about the structural divisions of the enterprise, indicating their codes according to the internal classification of the organization; the name of the positions according to the OKPDTR classifier and their number. The system of remuneration for this position (salary, allowances) is also reflected.

The total salary for each position is multiplied by the number of these units, the resulting value will reflect the monthly budget for employees of this position. Next, the monthly salaries of all positions are added up, and the monthly budget for the entire staff of the organization is obtained.

After the T-3 form is completed, it is submitted for approval to the manager, who puts a mark on his approval at the top of the form.

The author's course by Olga Likina (Accountant M.Video Management) is great for organizing personnel records in a company for beginners and accountants ⇓

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HR Director of Belaya Dacha Group of Companies

For more than two years now, a single form has been used in Russia full-time schedules. Prior to the entry into force of the Decree of the State Statistics Committee of Russia dated April 6, 2001 No. 26, each organization compiled this local regulatory act in its own way. Until 2001, a legal act at the federal level, which would establish the form and procedure compiling full-time schedules for all organizations without exception, did not exist. For a long time, the obligation full-time schedules, especially for small and medium-sized companies, was generally questioned.

In April 2001, personnel officers finally received an official answer to the question of what should be regular schedule. And with acceptance Labor code RF doubts about the binding nature of this document for the organization have disappeared completely.

Let's try together to figure out how to compose regular schedule and work with him.

What is meant by "staff" and "staffing"?

State- this is the composition of the organization's employees, determined by management for a certain period.

Various sources give different definitions to the concept of "staffing", but, in principle, their essence boils down to the following: staffing- This is an organizational and administrative document that reflects the structure of the organization, contains a list of positions indicating their number and salaries. Also, the staffing table 1 reflects the amount of allowances and additional payments that exist in this organization, in relation to specific positions.

Who should draw up the SR and make changes to it?

There is still no clarity on this issue. In different organizations, staffing functions are performed by different structural divisions. Giving responsibility for the formation of the staffing table to the employees of any structural unit, management often starts from the size of the organization. Today in Russia there are both large organizations with more than 500 employees, and small enterprises, the number of which does not exceed 50 employees. There are also unincorporated entrepreneurs who employ employees. Because most small businesses and individual entrepreneurs there are no personnel departments, no departments of organization and remuneration, then accounting staff, managers or the entrepreneurs themselves are engaged in compiling the staffing table. In medium-sized enterprises (from 100 people), as a rule, there is a personnel department or a personnel service and, accordingly, the functions of compiling and amending the staffing table are transferred to them (but it is not uncommon for accounting staff to draw up and change the staffing table).

IN large companies, having in its composition both personnel departments or personnel services, and departments of organization and remuneration, the named divisions are engaged in the development of the staffing table.

It should be noted that the formation of the staffing table is a rather complicated process, consisting of several stages and requiring the involvement of not only personnel service specialists, but also economists.

Where does the compilation of the SR begin?

Before proceeding with the preparation of the staffing table, it is necessary to determine the organizational structure of the enterprise. Organizational structure is a schematic representation of structural divisions. This document reflects all departments of the organization, the order of their subordination is schematically drawn. The organizational structure can also reflect both vertical and horizontal links between departments.

It is problematic to clearly indicate where the boundary of responsibility for compiling the staffing table lies, but we will try to distinguish between some stages of compiling the SHR, and at the same time fill out a unified form No. T-3.

How to start filling out a unified form?

Filling out the unified form T-3 "Staffing" should begin with the name of the organization - it must be indicated in strict accordance with the name that appears in founding documents. In the case when the organization has both a full and an abbreviated name, the use of any name is allowed. In order to avoid questions and disputes, it is advisable to fix the rules for filling in the details in the local regulatory act on documentation and workflow (regulations, instructions).

Next is the document number. For organizations where the staffing table is often subject to changes, it is advisable to introduce a separate numbering for the staffing table with a letter designation (for example, “shr”).

The date of the document is entered in a specially designated column in the form "dd.mm.yyyy." The date of the staffing table does not always coincide with the time when it began to operate, therefore, in a unified form, the column “Staffing for“ ____ ”_______ 20 years is provided, i.e. on a specific date from which the staffing table comes into effect.

The resolution of the Goskomstat of Russia, which introduced the unified form No. T-3, provides for the approval of the staffing table by order of the head of the organization. To do this, the date and number of the order, the number of staff units and the monthly payroll are entered in a separate column.

What is the name of the structural unit?

The first column of the unified form is called "Name of the structural unit". If we are talking about a commercial organization, then, as a rule, there are no restrictions in the names of structural divisions, apart from the requirements for terminology and generally accepted concepts and definitions (it is undesirable to call structural divisions with obscure foreign words). However, there are organizations in which a number of benefits provided to employees upon retirement depend on the name of the structural unit indicated in the staffing table (for example, medical and educational institutions, enterprises that include production facilities with harmful conditions labor). Therefore, the task of correctly reflecting the names of structural divisions in the staffing table falls on the personnel department or the department of organization and remuneration. To facilitate work in this direction, there are industry classifiers of hazardous industries or a nomenclature of names of structural units, as well as tariff and qualification reference books, all-Russian classifiers, List No. 1 of industries, jobs, professions, positions and indicators in underground work, in work with especially harmful and especially difficult working conditions, employment in which gives the right to an old-age pension on preferential terms and List No. 2 of industries, jobs, professions, positions and indicators with harmful and difficult working conditions, employment in which gives the right to an old-age pension ( old age) on preferential terms.

The names of the departments are indicated by groups:

• management or administrative part (such units include directorate, accounting, personnel department, etc.);
• production departments;
• support or service departments.

As a rule, the location of the names of structural units in most organizations corresponds to this order. The exception is enterprises whose main business is trade. In such firms there are no production departments, but there are sales departments or commercial departments that are closely related to logistics departments (the latter in this case are service departments).

Auxiliary units usually include the supply department, repair services, etc.

What is a “structural unit code”?

The code of the structural unit usually indicates the place of the structural unit in the hierarchical structure of the organization. It is also assigned for the convenience of document management (this is especially true large enterprises). By coding, the place of smaller units in the structure of large ones is indicated. For example, departments have departments, departments have divisions, and departments have groups. If the department is indicated by the digital code 01, then the department within the department, respectively, will be numbered 01.01. In the same way, departments and groups are designated.

How to fill in the column "Profession (position)"?

This column is filled in in strict accordance with the tariff and qualification reference books and the All-Russian classifier of positions of employees and professions of workers. The sequence of filling in this column for each structural unit is individual, taking into account the specifics of a particular organization. As a rule, the positions of the head of the structural unit, his deputies are located first, then the leading and chief specialists, then the positions of the performers. If the structural unit has both engineering and technical personnel and workers, it is necessary to allocate first engineers, then workers.

What is a "staff unit"?

Established unit- This is an official or work unit provided for by the staffing of the enterprise. As a rule, the number of staff units of organizations financed from the federal or regional budget is determined by higher organizations. Number of staff units commercial enterprise is determined by its needs in certain types of work, the degree of urgency of their implementation and economic feasibility.

How to set salary (tariff rate)?

Under salary (tariff rate) in accordance with article 129 Labor Code RF is understood as a fixed amount of remuneration of an employee for the fulfillment of a labor standard ( job duties) a certain complexity (qualification) per unit of time.

Tariff rates are a tool for rating the remuneration of an employee in organizations financed from the federal budget in accordance with the Unified tariff scale. Commercial organizations set salaries based on their financial capabilities.

It should be noted here that the amount of salary or tariff rate in accordance with Article 133 of the Labor Code of the Russian Federation cannot be lower than the legally established minimum size wages. It should also be taken into account that the amount of the minimum wage does not include additional payments and allowances, bonuses and other incentive payments, payments for work in conditions that deviate from normal, for work in special climatic conditions and in territories exposed to radioactive contamination, other compensation and social payments.

When setting official salaries or tariff rates, it must be remembered that only the size of the salary or tariff rate can be reflected in the staffing table, therefore it is completely impossible to take into account the wage fund. This is due to the fact that at enterprises with a shift work schedule, the remuneration of employees who receive an official salary increases by the amount of additional payments for night work, and the labor of employees whose wages are calculated from the size of the tariff rate is paid depending on the number of hours worked in specific month and varies. In most organizations, the size of the monthly wage fund for reflection in the staffing table is calculated from the average number of working hours and is assumed to be conditionally equal to 166 hours per month.

For workers whose work is paid according to the piece-work system, the SR, as a rule, sets a tariff rate or salary, which, depending on the specifics of the organization, are calculated according to certain methods.

When setting a salary, one should be guided by the requirements contained in the acts of labor legislation, as well as local regulations - the Regulation on remuneration in the organization, the Regulation on bonuses and others.

What are "surcharges and surcharges"?

In the unified form No. T-3 there are several columns combined common name"Supplement". The current Labor Code of the Russian Federation does not contain clear definitions of the concepts of "surcharges" and "surcharges".

Based on generally accepted principles, one can define surcharges as payments accrued to employees in addition to salaries (tariff rates) for special working conditions or working hours. Additional payments are made to employees employed on hard work, work with harmful and (or) dangerous and other special working conditions. The specific amount of the additional payment is established by the employer, taking into account the opinion of the representative body of employees, or collective agreement or specified in the employment contract. At present, many budgetary organizations have sectoral regulatory legal documents, which regulate the size of the increase in the wages of workers in the industry.

Salary supplements- these are incentive payments in excess of the established official salary, which stimulate employees to achieve higher production indicators, improve professional skills and labor productivity. As a rule, allowances are established based on the results of the attestation of employees by the decision of the qualification or attestation commission.

Until the introduction at the legislative level of definitions for the concepts of "surcharge" and "surcharge", it is difficult to distinguish or systematize this type of payment. The main thing to consider when forming the staffing table is the two main forms of payment of allowances and surcharges. The first form - percentage - is set as a percentage of the official salary, and in the event of a revision of the salary (rate), the size of the allowance (surcharge) automatically changes. The second form of payment is a surcharge or surcharge, set as a fixed amount. Such payment may remain constant even if the salary (rate) is changed, unless otherwise provided by the collective agreement, labor contract or local normative act. When establishing surcharges or allowances in the staffing table, a note is made in the corresponding column about the amount and for what this allowance (surcharge) is established.

One of the most frequently asked questions is how to ensure that employees holding the same positions receive a salary corresponding to their level of qualification, while respecting the principles of equality laid down in the Labor Code of the Russian Federation? This task can have different solutions - it all depends on the professionalism of the management team. When searching own decision needs to be assessed existing system wages in the enterprise. But, basically, this problem is solved by establishing a “standard” salary for all employees working in a given position or profession, and wages are more skilled workers made by establishing personal allowances for a certain period. When the employee confirms his qualifications by order of the head of the enterprise, the allowance is established for the next period.

What is a "monthly payroll"?

Monthly payroll are the total cash, which are provided for by the staffing table and the payment system in force at the enterprise, for payment to employees.

When are changes made to the SR?

Changes to the staffing table are made when the number or staff of employees is reduced. When the number is reduced, individual units are excluded, and when the staff is reduced, individual units are excluded. At the same time, employees replacing positions being reduced or working in professions being reduced are subject to dismissal in accordance with the relevant articles of the Labor Code of the Russian Federation.

Is it possible to make changes to the unified form No. T-3?

As stated in the resolution of the State Statistics Committee of Russia dated March 24, 1999 “On approval of the procedure for the use of unified forms of primary accounting documentation”, if necessary, the organization can enter additional details into the unified forms of primary accounting documentation (except for forms for accounting for cash transactions) approved by the State Statistics Committee of Russia. At the same time, all the details of the approved forms remain unchanged (including the code, form number, document name); removal of individual details from unified forms is not allowed.

Changes to be made must be formalized by the relevant organizational and administrative document of the company.

The formats of forms indicated in the albums of unified forms of primary accounting documentation are recommended and may change.

When manufacturing blank products based on unified forms of primary accounting documentation, it is allowed to make changes in terms of expanding and narrowing columns and lines, taking into account the significance of indicators, including additional lines (including free ones) and loose sheets for ease of placement and processing of the necessary information.

What should the manager and accountant know when compiling the staffing table. What requirements must be met when filling out a unified T-3 form.

Documentation is required to keep track of various indicators company's activities in dynamics. Without it, the organization of processes is quite chaotic. Because in modern world personnel is the main asset of each company, documents related to management by human resourses must be carried out as accurately and correctly as possible.

Staffing - allows you to set the staffing of the organization's divisions, analyze the organizational structure and remuneration system, and also facilitates the process of recruiting personnel for vacancies in the company.

What is this document for, is it mandatory?

The staffing table is necessary in order to be able to justify the situations of dismissal of employees due to staff reduction in the event that they apply to the court. It can also serve as a justification for refusing to hire (due to the lack of a particular position). Therefore, the competent preparation of this document is the basis for the legal defense of the interests of the company.

In addition, inspection companies (in particular, the labor inspectorate) often require its presence during inspections. The absence of a document falls under the violation of the law of the Russian Federation on labor protection. Accordingly, according to the Code of Administrative Offenses of the Russian Federation (Article 5.27), an organization that has not provided a schedule is threatened with a fine ranging from 30 to 50 thousand rubles. Also, you will be fined. executive(the amount varies from 1 to 5 thousand rubles).

Finally, without a staffing table, it is not possible to prove that at the time of the reduction, the company did not have the opportunity to provide employees with alternative vacancies.

Thus, the presence of this paper is not mandatory from the point of view of the legislation of the Russian Federation, and in theory the decision of the tax or labor inspectorate fines can be challenged in court. However, in practice, the document should be maintained by any company to prevent possible conflict situations. At the same time, it is important to understand that for budget organizations its presence is statutory.

Requirements for it

Since the staffing table is a so-called local regulation, there are not so many special requirements for it:

• One of the main ones is the fact that the company is obliged to draw up this document in accordance with the unified form T-3 established by federal law. You can’t shorten it (all the necessary items must be present), but you can enter additional data
• The schedule must be effective from the first day of the month.
• It is very important that each page is numbered.
• The document must be stapled, have the seal of the organization, the signature of the head and the person responsible for compiling

Who is compiling?

At the moment, the legislation does not clearly define who should be involved in the development of the document.

In companies with a branched organizational structure, the responsibility for compiling may lie with employees of the following departments:

• personnel service
• accounting
• legal department (least common situation)

IN small firms this can be done by the head or any other person authorized by him. In this case, an order is made in the name of a specific employee who will work with this document. Another option for determining who is responsible is to indicate this fact in the job description or employment contract.

To simplify the compilation procedure, it is necessary to prescribe its nuances in the instructions for office work:

• terms and basic rules for the development / introduction of changes
• form of order on approval of the schedule and changes
• responsible persons for the formation of the document and the signing of orders
• employees with whom you need to coordinate the draft schedule or its changes
• the composition of normative acts that regulate all issues related to it

How is it claimed?

After drawing up the staffing table, it must be approved. Before the final form for signing is ready, it is necessary to coordinate it with the employees specified in the instructions.

After that, approval must be made using a special order or order, which must be signed either by the head of the company or an authorized person. The order must indicate the dates of preparation, approval and entry into force - they may coincide or differ from each other, but the date of entry into force cannot be earlier than the date of preparation or approval.

Structure and order of filling

First of all, the unified form must contain a number of details (they are required for each accounting document):

• name and document number
• the date of its compilation
• Company name
• confirmation of the fact of carrying out activities and expression of the value of natural or monetary measurement
• name and signature of the person responsible for the correctness of the compilation

The table must include the following information (from left to right):

• structural subdivision
• division code
• position, rank, qualification class (for example, engineer of the 1st category)
• number of staff units
• salary (indicated in rubles, units of measurement are only in the header of the table - for example, 20,000.00)
• allowances (in rubles) - for example, for an academic degree. There are 3 columns for them.
• total, rub. - this column indicates total amount wages
• note

After filling in all the columns in the table, you must fill in the line "Total". It is necessary to sum up all the values ​​​​in columns (the amount of salaries, how many staff units will be, etc.). After that, the necessary signatures and seal are put.

How to make a change?

At the time of 2017, there are 2 main ways to make changes to the staffing table:

1. So, you can directly change this document by creating a new one, which will have the following registration number. Wherein new version must be approved by the order for the main activity.
2. However, most of the time the changes are quite minor. In this case, it is enough to issue the changes with the appropriate order. The order can be called as follows: "On changing the staffing table" or "On making changes to the staffing table."

However, this procedure must be justified. These may be the following reasons:

• the need to optimize administrative activities
• improvement of the organizational structure of the company
• reorganization
• elimination of duplication of functions and formation of responsibility centers
• changes in the legislation of the Russian Federation
• the need to organize measures to improve the activities of a department in the company
• reduction of core business, its expansion or diversification

If the position of an employee is renamed, you must obtain his written consent before making changes.

Shelf life and compilation frequency

In the legislation of the Russian Federation there are no norms that would regulate the frequency of staffing. If the company has a high level of staff turnover, it is advisable to compile it once a month. However, most often they make it every 6 or 12 months, if necessary, only making changes. This is due to the fact that such a schedule is a so-called planning document.

It is also possible to draw up a T-3 form for several years - but this can only be done by those firms that do not plan to adjust the staff, introduce new positions or remove some of the existing ones.

Therefore, this option cannot be considered as expedient at the time of 2017 - crisis conditions force organizations to constantly change various aspects of their activities.

With regard to the retention period, at the moment the document must be stored in the company for 3 years. In this case, this period is calculated from the next year after the year in which the schedule has lost its force. Staffing arrangements (which can serve as a lightweight alternative to the paper in question) must be kept for 75 years.

Are entrepreneurs required to have a staffing table?

The staffing table is a mandatory local act that is used to formalize the structure, staffing and headcount organizations (Article 8 of the Labor Code of the Russian Federation). Does an individual entrepreneur need to have a staffing table, how to draw up, approve and fill it out.

To have or not to have

The staffing table is mentioned only in Article 57 of the Labor Code of the Russian Federation, according to which the employment contract indicates the position, specialty, profession (with qualifications) in accordance with the organization's staffing table or a specific labor function of the employee.

It follows that if an employment contract defines a position, specialty or profession (as is usually the case), then the employer who has concluded such an employment contract with an employee must have a staffing table.

And vice versa, if in all employment contracts, concluded with employees, the labor function is described (i.e., the specific work that the employee is obliged to perform is described), then there is no need for a staffing table.

In addition, Article 57 of the Labor Code of the Russian Federation unequivocally speaks of the “staffing of the organization”, and not of the staffing of the entrepreneur. However, officials of the federal labor inspectorate may regard the lack of a staffing table for an individual entrepreneur as a violation of labor laws and fine them under article 5.27 of the Code of Administrative Offenses of the Russian Federation.

• the number of your employees exceeds 3-4 people
• the duties of employees are correlated with the standard functions of a particular position, specialty or profession
• You need to clearly structure your staff, dividing responsibilities between employees

Sometimes, employment contracts with employees indicate that they are accepted for certain positions, specialties or professions, and there is no staff list that would fix the presence of these positions, specialties and professions.

In this case, the absence of a staffing table cannot prevent the employee from fulfilling his labor rights. And an employment contract cannot be considered non-concluded only on the grounds that the employer does not have a staffing table.

Sometimes workers are hired for positions that are not provided for by the existing staffing table. The contradiction between the staffing table and the employment contract must be resolved in favor of the latter (Article 8 of the Labor Code of the Russian Federation). An employee is considered to be hired according to the position, specialty or profession specified in the employment contract.

Lack of staffing can lead to some problems. An employer that does not have a staffing table is deprived of the opportunity to reduce the number or staff of employees. More precisely, the employer can carry out a reduction in the number or staff of employees, but he will not be able to document the legality of his actions in the event of a dispute.

How to issue

The staffing form was approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1. (UF T-3). Employers usually use this form. But, in principle, they can also use another, independently developed form. Why?

A bit of history. Article 9 federal law dated November 21, 1996 No. 129-FZ "On Accounting" stated that the primary accounting documents are accepted for accounting if they are compiled in the form contained in the albums of unified forms of primary accounting documentation. And only documents, the form of which is not provided for in these albums, can be drawn up in any form, but must contain all the details specified in Art. 9 of the Law "On Accounting". And the development and approval of albums of unified forms of primary accounting documentation were entrusted by the Government to the State Statistics Committee of Russia. Hence, it was concluded that if the State Statistics Committee of Russia approved any unified form, then it is subject to mandatory application.

But the staff list was not then and is not now the primary accounting document. After all, it does not form any business transaction to be reflected in the accounting records. Based on the staffing table, accounting entries are not made (even the salary of time workers is accrued not on the basis of the staffing table, but on the basis of the time sheet).

And since 2013, non-governmental organizations have the opportunity to use independently developed forms even for primary accounting documents. But the application of these forms in accordance with Part 4 of Art. 9 of Law N 402-FZ must be approved either by order of the head of the organization, or by an annex to the accounting policy.

So, employers have the right not to apply a unified form of staffing, but to develop their own.

The names of positions, professions and specialties that appear in the staff list are set by the employer independently.

If, however, the provision of any benefits or restrictions is associated with the performance of work in certain positions, specialties or professions, then these positions, specialties and professions and qualification requirements they must comply with the names and requirements specified in the qualification reference books (Article 57 of the Labor Code of the Russian Federation).

The following guides currently exist:

• ETKS - Unified tariff- qualification guide jobs and occupations of workers
• CEN - Unified qualification directory of positions of managers, specialists and employees
• OKPDTR - All-Russian classifier professions of workers, positions of employees and wage categories

If in If there are no such professions and positions in the reference books, then in the staff list (and in labor contracts) the names of professions and positions should be indicated in accordance with the regulatory legal act that provides benefits or imposes restrictions. The labor legislation of the Russian Federation contains a fairly large number of regulatory legal acts that provide benefits and restrictions for various categories workers. Therefore, when compiling the staffing table, it is better for the employer to adhere to the relevant qualification directories.

Let's consider how to correctly fill in the SHR using the example of filling out the unified form T-3.

Column 4 (number of staff units)

In the event that the content of an incomplete staff unit is provided for, the number of incomplete staff positions is indicated in the appropriate shares, for example 0.25 (see Instructions for the use and filling out forms of primary accounting documentation, approved by Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1).

Columns 6-8 (surcharges)

If the employer is not able to fill in these columns in rubles, for example, due to the fact that allowances are set for the employee in percentages or coefficients, then it is allowed to indicate percentages or coefficients in the corresponding columns.

If the size of interest and coefficients changes, then, in our opinion, it will not be a mistake to put dashes in the corresponding columns, and in column 10 to make a link to the document that regulates the change in these percentages and coefficients. For example, the percentage bonus for workers in the Far North varies depending on the duration of the "northern" experience. Therefore, when filling out columns 6 - 8, you can put dashes (in the absence of other allowances), and in column 10 make a reference to the relevant regulatory legal act that regulates the establishment of percentage bonuses to wages for workers in the Far North.

Other incentive payments, except for allowances, are not shown. That is, there is no need to reflect bonuses and other incentive payments that are not allowances in a unified form of staffing. How exactly the allowances earned the right to be present in the unified form of the staff list is unclear. Moreover, there is no official definition of the allowance in labor legislation.

Column 9. (total)

The calculation of the total wages is possible only when the tariff rates and allowances are set in the same units for the same period of time. If, in addition to rubles, percentages and coefficients are used in the corresponding columns, and the organization uses not only a time-based, but also a piecework wage system, then it is not possible to derive a total for columns 5-9 of the unified staffing form.

How to approve

The employer independently approves the staffing table. labor law there is no provision for taking into account the opinion of the representative body of employees when approving the staffing table.

The staffing table is approved by order of the head of the organization or individual entrepreneur. In this order, in contrast to standard form there is no establishing part of the order for the main activity, and the order can begin immediately with the words "I ORDER", since there are no additional explanations SR is not required for implementation. Although you can specify the reasons (if any) for which the approval of the new staffing is taking place.

The issue of affixing a seal on the staff list has not been resolved by the legislator. unified form The staffing table does not provide for mandatory printing.

The employer also independently decides on the issues of changing and supplementing the HR. Changes to the staffing table can be made by the employer as often as desired. In the event of a dispute about the dismissal of employees due to staff reduction, the advisability of changing the staffing table is not considered by the courts.

Sample Fill

How to compose?

The staffing table must include the following information:

• Full name of the organization, in accordance with the constituent documents
• OKPO organizations
• Staffing number (you can use any numbering method)
• Date of actual compilation
• You need to specify the period of validity of the staffing table (usually this date is 1 year)
• In the upper right corner, the stamp “Approved” is placed and the details of the approval order and the introduction of the staffing table are indicated
• Name of the employee's position in accordance with EKSD
• Number of employees for each position
• Sizes of tariff rates (salaries) of employees
• Permanent allowances and surcharges
• If the company changes the list of positions, the number of employees, salaries and bonuses, then these changes must be made to the staffing table.

If this is not done, then problems with the inspection authorities may arise.

Approval order

The staffing table must be approved by the heads of all structural divisions or individual employees of senior positions. After that, the staff list is sent for consideration to the chief accountant and the head of the personnel service. After the approval of the staffing table by the accountant and the head of the personnel service, an order is issued by the head to approve the new schedule. When the order is issued, the date and number are affixed to the staffing table.

Who is responsible?

Usually, the staffing table is compiled by a personnel officer or an accountant. But its compilation can be entrusted to any employee of the enterprise. Familiarization The staffing table is not a local normative act of the organization, therefore, the employer is not obliged to acquaint employees with it.

Change order

An order to make changes is issued in free form and it must contain the following details:

• Name of the organization
• Document type
• Date and registration number
• Vulture with the inscription "Approved"
• Executive Visas
• The order is coordinated with the chief accountant and the head

Change due to elimination of posts

It is possible to exclude a position from the staff list only with a reduction in staff. To do this, an order is issued to make changes, the position is removed and a new staffing table is approved.

You can only exclude a certain position under certain conditions, such as:

• The crisis
• Changing working conditions and more

When reducing staff, the dismissed employee is warned two months before the reduction.

The procedure for reducing staff and changing the staffing table:

• Drawing up an order (it indicates the reason for its issuance, the name of the position that is excluded is prescribed)
• The document is certified
• Changes are made to the current staffing table without deleting position codes and structural divisions
• An order is drawn up on measures to reduce staff. The order is certified and the reduced employees get acquainted with it

In order to introduce a new position in the staff list, you must:

• Issue an order to amend the schedule
• Make changes to staffing
• Compose job description for a new employee

Schedule retention period

The staffing table must be kept at the enterprise for three years, starting from the year when the provision became invalid.

Penalties for incorrectly drawn up staffing

According to Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, an official may be fined from 2,000 to 5,000 rubles; on persons carrying out entrepreneurial activity without forming a legal entity - from 2,000 to 5,000 rubles; on the legal entities- from 50,000 to 80,000 rubles.

Based on materials: znaydelo.ru, slob-expert.ru