If in staffing there is an allowance, for example, for increased complexity of work, in the amount of 10,000 rubles, is it possible to pay an employee an amount of less than 10,000 rubles? Or is it still necessary to pay exactly 10,000 rubles?

In contrast to the premium, the amount of which is indicated in local regulations as a maximum (and therefore varies from zero to a set maximum), the amount of the allowance in the staffing table is indicated clearly and specifically. At the same time, depending on the criteria for establishing the allowance, it can be installed employee for a definite or indefinite period or not to be established. And if the allowance is established for the employee, then it should be paid exactly in the amount in which it is indicated in the staffing table, and during the period for which it is established.

We add that, according to Part 2 of Art. 57 of the Labor Code of the Russian Federation, the condition for the payment of allowances (as well as additional payments and bonuses) is prerequisite employment contract (in cases where the organization's staffing table or local regulatory act provides for these components wages). The condition can be like direct(the name and amount of the allowance is indicated directly in employment contract) and reference(in the employment contract it is stated that the employee can be installed allowances according with local regulations and the staffing table of the employer).

According to Part 1 of Art. 129 of the Labor Code of the Russian Federation under salary(employee's wages) is understood as remuneration for work depending on the qualifications of the employee, the complexity, quantity, quality and conditions of the work performed, as well as compensation payments(surcharges and allowances of a compensatory nature, including for work in conditions that deviate from normal, work in special climatic conditions and in territories subjected to radioactive contamination, and other compensation payments) and incentive payments (additional payments and allowances of a stimulating nature, bonuses and other incentive payments).

In accordance with Part 1 of Art. 135 of the Labor Code of the Russian Federation the employee's salary is determined by the employment contract in accordance with the current remuneration systems of the given employer.

At the same time, wage systems systems of additional payments and bonuses of a stimulating nature and reward systems are established by collective agreements, agreements, local regulations in accordance with labor law and other regulatory legal acts containing labor law norms (part 2 of article 135 of the Labor Code of the Russian Federation).

Note!

Conditions, procedure and criteria for the payment of incentive bonuses defined in local regulations(regulations on remuneration, provisions on bonuses and material incentives, collective agreement, etc.).

If there is a representative body of employees, local regulations establishing wage systems are adopted by the employer, taking into account the opinion of this body (part 4 of article 135 of the Labor Code of the Russian Federation).

According to the clarifications of Rostrud, given in a letter dated December 24, 2007 No. 5275-61, the amount of remuneration (tariff rate or salary) should be indicated in the employment contract in numerical terms. At the same time, additional payments, allowances and incentive payments due to the employee may be directly indicated in the employment contract or it may refer to the relevant local regulatory act or collective agreement, providing for the grounds and conditions for their payment . In the latter case, Rostrud pointed out, the worker must be familiar with the content of local regulations and the collective agreement against signature.

extraction
from the letter of Rostrud dated December 24, 2007 No. 5275-61

Article 135 Labor Code Russian Federation the employee's wages are established by the employment contract in accordance with the wage systems in force at the given employer.
Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments, compensatory allowances, including for work in conditions that deviate from normal, systems of additional payments and bonuses of an incentive nature and bonus systems, are established by collective agreements, agreements, local normative acts in accordance with labor legislation and other normative legal acts containing labor law norms.
The basic concepts and definitions used in organizing the remuneration of employees are enshrined in Article 129 of the Code. Based on these definitions, tariff rate, as well as salary (official salary) have a fixed amount of remuneration.
Article 57 of the Code, among the conditions that are mandatory for inclusion in an employment contract, includes the terms of remuneration (including the size of the tariff rate and salary (official salary) of the employee, additional payments, allowances and incentive payments).
All of the above allows us to say thatwhen fixing the conditions for remuneration of an employee in an employment contract, the amount of payment (tariff rate or salary) should be indicatedin numerical terms.
As for the additional payments, allowances and incentive payments due to the employee, they may be explicitly stated in the employment contract, or it may refer to the relevant local regulation or collective agreement providing the grounds and conditions for their payment. In the latter case the employee must be familiar with the content of local regulations and the collective agreement against signature.

The amount of allowances can be reduced, but only if the employment contract itself or the local regulatory act of the employer establishes the conditions under which the employee can count on their payment in full size, as well as criteria to reduce the amount of allowances. If these conditions and criteria are not in the employment contract, but are spelled out in the local regulatory act, the employee must be familiarized with it against signature.

Note that an employee who has not worked the entire period for which a fixed incentive bonus is accrued, which, in particular, includes a bonus for increased complexity or intensity of work, is usually paid for the time actually worked in the accounting period.

CONCLUSION FIRST. incentive payments must be specified in the employment contract with an employee. At the same time, their fixed amount can be indicated (in ruble terms or in other units of measurement) or a reference is made to a local regulatory act (or collective agreement) that provides for the grounds and conditions for their payment.

For example. An employee is given a bonus for the complexity and intensity of work, the amount, grounds and conditions for payment of which are regulated by the Regulations on Remuneration and Bonuses.

Allowances may be established for an employee in accordance with local regulations and the employer's staffing table.

If a fixed amount of the allowance is specified in the employment contract, and the employer considers it necessary to reduce its size, it is necessary to notify the employee against signature of the change in the terms of the employment contract at least two months in advance (parts 1, 2 of article 74 of the Labor Code of the Russian Federation) and draw up an additional agreement to employment contract with the employee.

extraction
From the Labor Code of the Russian Federation

Article 74 technological conditions labor
In the event that, for reasons related to changes in organizational or technological working conditions (changes in engineering and production technology, structural reorganization of production, other reasons), the terms of the employment contract determined by the parties cannot be saved, they can be changed at the initiative of the employer, with the exception of changes labor function worker.
The employer is obliged to notify the employee in writing of the forthcoming changes in the terms of the employment contract determined by the parties, as well as the reasons that necessitated such changes, at least two months in advance, unless otherwise provided by this Code.
[...]

If the fixed amount of the allowance is specified in the local regulatory act, then before reducing its size, it is necessary to make changes to this local act and, two months before the changes come into force, familiarize the employee with them against signature.

CONCLUSION SECOND. The employer is extremely disadvantageous establish in employment contracts and local regulations a fixed amount of incentive payments without specifying the conditions for their payment, since in this case the employer is obliged to pay all these amounts monthly under any circumstances, and the need for any changes will require compliance with the procedure prescribed by Art. 74 of the Labor Code of the Russian Federation.

ARBITRAGE PRACTICE

The St. Petersburg City Court, in Ruling No. 12202 dated September 15, 2009, concluded that, given that the parties at the conclusion of the contract determined the amount of the premium in the form of a fixed amount, its payment is not made dependent on any conditions, it is mandatory , the presence in the company of other systems of additional payments and bonuses of a stimulating nature and bonus systems does not indicate a violation of the requirements of the law when concluding an agreement with the plaintiff.

Approximate wording of the conditions for paying an incentive bonus in a local regulatory act is given in the example.

Example

Approximate wording of the conditions for the payment of an incentive bonus
in the local regulation of the employer

7. Terms of remuneration of the employee:

7.1. The employee is paid an official salary of 20,000 rubles. per month.

7.2. The employee is given a bonus for the complexity and intensity of work in the amount of 10,000 rubles. per month (hereinafter - the allowance). The allowance is paid monthly under the following conditions:

Complete monthly work schedule. In case of incomplete working out of the monthly norm of working time, the allowance is paid in proportion to the hours worked;

Timely, conscientious and high-quality performance of labor duties;

7.3. The allowance is paid in the amount of 5000 rubles. per month in the following cases:

A single violation of the rules of the internal work schedule without application to the worker disciplinary action;

7.3. The allowance is not paid in the following cases:

A single violation of the internal labor regulations, which resulted in the application of a disciplinary sanction to the employee, or repeated violations of the internal labor regulations within a month;

Failure to perform or improper performance of duties stipulated by the job description;

Violations of safety regulations, labor protection requirements;

Failure to comply with orders and instructions of the management;

ARBITRAGE PRACTICE

The Leningrad Regional Court, in Ruling No. 33-5015/2010 dated October 14, 2010, noted that the employer did not provide information about the employee’s familiarization with the Regulations on remuneration and bonuses, in addition, the newly introduced Regulations actually the employer unilaterally changed the conditions for remuneration of the employee, because no written agreement was signed between the parties. Under such circumstances, the court came to the conclusion that the defendant unlawfully stopped paying the plaintiff the monthly bonus established by the employment contract.

On the form and content of the staff list. The staffing table is used to formalize the structure, staffing and staffing of the organization in accordance with its Charter (Regulations).

If your organization uses the unified form No. T-3, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1 “On approval of unified forms of primary accounting documentation for accounting for labor and its payment”, then, according to the Instructions for the application and filling out forms primary accounting documentation for the accounting of labor and its remuneration, given in the said Decree, in columns 6-8 "Surcharges" shows incentive and compensation payments (bonuses, allowances, additional payments, incentive payments) established by the current legislation of the Russian Federation (for example, northern allowances, bonuses for an academic degree, etc.), as well as those introduced at the discretion of the organization (for example, related to the regime or working conditions).

Columns 5-9 are filled in in rubles or, when using other wage systems (tariff-free, mixed, etc.), in the appropriate units of measurement (for example, in percentages, coefficients, etc.).

The staff list is approved by an order (instruction) signed by the head of the organization or a person authorized by him.

The staffing table is an organizational and administrative document and, after approval, it becomes mandatory for execution.

Note!

The Labor Code of the Russian Federation and other regulatory acts in force on the territory of the Russian Federation do not restrict the right of the employer, jointly or taking into account the opinion of the representative body of employees (if such a body is created at the enterprise), to choose the method and procedure for additional material incentives for the employee, determine the amount of additional payments and allowances ( Determination of the St. Petersburg City Court dated September 14, 2010 No. 33-12682).

From 01/01/2013, the forms of primary accounting documents contained in the albums of unified forms of primary accounting documentation are not mandatory for use, including the staffing form. Therefore, a non-governmental organization can develop a local staffing form, in which, in particular, there are no columns for indicating allowances and other additional payments.

Note that the employer is obliged to comply with the conditions of remuneration established and approved by him in the staffing table. Undoubtedly, the employer has every right to revise the amount of the allowance for the complexity and intensity of work, but this must be done without violating labor rights worker. Usually, the criteria for reducing the surcharge are prescribed in a local regulatory act.

Thus, before reducing the fixed amount of the allowance established in the staffing table, you must first make changes to the staffing table and notify the employee about the change in wage conditions in compliance with the requirements of Part 2 of Art. 74 of the Labor Code of the Russian Federation.

The staffing table is a document that contains information about the positions, the number of staff units and tariff rates, taking into account various allowances of the structural divisions of the organization. In the article we will tell you why it is needed, how to draw it up and give a sample staffing table.

There is no norm in the Labor Code that would oblige companies to draw up staffing. However, there are strong arguments in favor of its design.

First, it allows you to determine the number of employees, sums of money on their content and with the structure of the organization itself.

Secondly, it can confirm the validity of applying tax incentives and attributing expenses to the cost of production (works, services, costs).

How to make a staffing table

The company can draw up this document in its own form. But it is more convenient to use the unified form No. T-3 (approved by Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1). It has 10 columns to which you can add new ones. If there is no information for any of the columns of the document, leave it blank.

The staffing table, a sample of which is presented below, must be filled in with the name of the organization, OKPO code, date and document number. The name of the organization is permissible to indicate both full and abbreviated.

Often there is confusion with what dates to indicate in the line “for the period ____ from “____” ______________ 200__” and in the column “Date of compilation”. In the first case, it is necessary to reflect the period for which the staffing table is approved (usually one year), and from what date it begins to operate. In the second - the number when the document was actually drawn up.

"Staff" should be approved by order of the head or a person authorized by him. Specify the details of the order in the line “Approved by the order of the organization dated “____” ______________ 200__ No. __”.

Below we will consider in more detail the filling in of the tabular part of the form No. T-3.

Column 1 "Name" fill in the order that you determine yourself as an employer. It is most convenient to arrange structural units in a hierarchy - from administration to service units.

In column 2 "Code" list the codes of structural units. This is necessary to easily determine the place of each department or group in overall structure organizations. Suppose a company has a financial department, which includes two departments - financial and accounting. If the department code is 03, the finance and accounting departments can be assigned the codes 03.01 and 03.02, respectively. If the departments have even smaller divisions, for example, a group for accounting for fixed assets in accounting, it may have the code 03.02.01.

Position (specialty, profession), category, class (category) of qualification

In column 3, enter the name of the position (specialty, profession). It is convenient to fill in this column in a hierarchical order: head, deputies, leading specialists, etc.

Please note: according to article 57 of the Labor Code of the Russian Federation, in the event that “the performance of work in certain positions, professions, specialties is associated the provision of compensation and benefits or the presence of restrictions, the names of such positions (professions, specialties) must correspond to the qualification reference books:

• All-Russian classifier of workers, positions of employees and tariff categories OK 016-94 (introduced by the Decree of the State Standard of Russia of December 26, 1994 No. 367);
• Qualification directory of positions of managers, specialists and other employees (approved by the Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 37).

Number of staff units in the staffing table

In column 4 number positions(professions, specialties). It can contain both integers - 1 (for full-time employees), and incomplete - 0.25, 0.5, etc. (for part-time workers). Such rules are contained in the Instructions for the Application and Completion of Primary Documentation Forms approved by Resolution No. 1 of the State Statistics Committee of Russia dated 05.01.2004 No. 1 (hereinafter referred to as the Instructions of the State Statistics Committee of Russia).

Here it makes sense to reflect not only the currently existing staff units, but also vacant positions. Since you can only accept new employees for open positions that are indicated in the staffing table.

When filling out column 4, it must be remembered that the number of staff units and the number of actually working employees do not always match. For example, in an organization, several people may work in the same position part-time or part-time. Then in the staffing table you need to indicate the total number of staff units by position.

Tariff rate (salary), etc., rub.

In column 5, enter wages at the tariff rate (salary) and tariff scale in rubles (clause 5 of the Instructions of the State Statistics Committee of Russia).

When filling out this column, difficulties will arise for those organizations that have established a “plug” in salaries - that is, wages of different levels for employees of the same qualification, which is illegal. According to Article 22 of the Labor Code, the employer is obliged to “provide employees equal pay for work of equal value.

In the staffing table (sample below), each position corresponds to only one salary. The only exception is the situation when the posts are located in different structural units. For example, a sales manager and an advertising manager may have different salaries.

Our advice: if employees with different intensity, level of professionalism, work experience work in the same positions in the same structural unit in your organization, regulate their wages with the help of allowances.

Staffing allowances

In columns 6, 7, and 8, reflect allowances - incentive and compensation payments: bonuses, allowances, additional payments, incentive payments (part 4 of article 132 of the Labor Code of the Russian Federation). They share:

• on the established by law, which the employer is obliged to pay (“northern” allowances, allowances for a scientific degree);
• approved in the organization (for the intensity of work, a high level of professionalism, knowledge of a foreign language).

If in staffing it is necessary to reflect the allowances established by law, the minimum amount of allowances is indicated here. For example, 10% for the “northern” allowance, since employees with different length of service (different official or academic degrees) can be hired, which means that they will be entitled to different allowances.

Allowances can be set in rubles, percentages or coefficients. It is preferable that all allowances have a single equivalent (in cash, percentage or in coefficients), but this is not always possible, so a mixed option is acceptable. If there are not enough graphs, you can add new ones.

Please note: in columns 6, 7 and 8 you need to indicate all types of allowances that are established for each position. Accordingly, the final column 9 will reflect the amount of salaries attributable to all staff units, taking into account the allowances for this position.

Note on staffing

Column 10 will remain empty in most cases. There are only a few situations when it needs to be filled.

The first is if employees are entitled to "northern" allowances or allowances for a scientific degree. Then in the column "Notes" you need to give a link to the Law of the Russian Federation of February 19, 1993 No. 4520-1 "On State Guarantees and Compensations for Persons Working and Living in the Far North and Equivalent Areas" or to the Federal Law of August 22, 1996 No. 125-FZ "On higher and postgraduate vocational education". Recall that in column 6 only the minimum amount of allowances is indicated. Their actual size can be determined according to the norms of the mentioned laws.

The second is when the company has piecework workers. In this case, in column 10, it is necessary to indicate “Piecework wage / Piecework-bonus wages”, depending on which wage scheme the employee works, and provide a link to internal document that governs wages. For example, the regulation on remuneration or the regulation on remuneration and material incentives.

staffing template

Staffing changes

Staffing, sample the design of which we have given above is a planning document. And most often it is made up for one year. However, it is impossible to provide for all changes in the organizational structure, salaries, allowances that may occur during the calendar year. Therefore, quite often the document has to be corrected. There are two ways to do this.

The first is to issue an order to amend the staffing table. This option is convenient if they are insignificant.

The second one is larger. If there are significant changes in the organization, it is better to issue an order approving the new staffing table.

Please note: when reducing staff, renaming posts, changing the size of the official salary, the order for planned adjustments to the staffing table must be approved at least two months in advance (Articles 74 and 180 of the Labor Code of the Russian Federation).

Our editors often receive questions regarding the maintenance of such an important personnel document as the staff list. We have provided answers to the most relevant of them in this article.

Why do you need staffing?

In accordance with the Instructions for the application and filling out forms of primary accounting documentation for accounting for labor and its payment, approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment" (hereinafter referred to as the Resolution No. 1), the staffing table is used to formalize the structure, staffing and staffing of the organization in accordance with its Charter. It contains a list of structural units, the names of positions, specialties, professions with qualifications, information on the number of staff units.

For the first time, a unified form of staffing was approved by the Decree of the State Statistics Committee of Russia dated April 6, 2001 No. 26 (as part of unified forms of primary accounting documentation). In 2004 given form has undergone some changes.

For the employer, the staffing table is a very convenient “tool” that performs several functions at once. In particular, it:

• allows you to clearly trace the organizational structure of the company (its structural divisions);
• fixes staffing structural divisions and the number of staff units for each position (profession);
• allows you to trace the system of remuneration of employees of structural divisions;
• establishes and fixes the size of allowances;
• facilitates the tracking of vacancies and the selection of personnel for these vacancies.

Is it necessary to have a staffing table?

At the moment, there are two points of view regarding the obligation of the employer to maintain the staffing table.

According to the first, the presence of this local regulatory act is mandatory, since it directly affects the labor function of the employee and his remuneration. So, in the Labor Code of the Russian Federation, the staffing is mentioned in Art. 15 containing the definition labor relations, and in Art. 57, according to which essential condition of the employment contract is a labor function, namely: work according to the position in accordance with staffing, professions, specialties indicating qualifications, the specific type of work assigned to the employee.

According to another point of view, the employer independently decides on the need to maintain a staffing table. The following arguments serve as justification for this position. First, Decree No. 1 approved recommended for use unified form of staffing (No. T-3). The staffing table is also mentioned in the Instructions for filling out work books, approved by the Decree of the Ministry of Labor of Russia of October 10, 2003 No. 69 (hereinafter - Instruction No. 69). In particular, in clause 3.1 of the Instruction it is noted that entries about the name of the position (work), specialty, profession, indicating qualifications are made, as a rule, in accordance with the organization's staffing table.

As you can see, none of the enumerated normative acts enshrined duty employer for staffing. At the same time, we recommend that you do not neglect the maintenance of this personnel document, since the inspection bodies adhere to the first point of view.

So, the Social Insurance Fund of the Russian Federation draws the attention of policyholders (employers) to the need to draw up a staffing table as a document that serves to confirm the correctness. Pension Fund The Russian Federation, when collecting information about the length of service of insured workers, also repeatedly drew attention to the need.

Often, the tax authorities, when carrying out on-site inspections request the staffing of the organization. For example, in the solution Arbitration Court of Moscow dated April 28, 2007 in case No. A40-4332 / 07-117-33, it is noted that “The Tax Code of the Russian Federation imposes on the taxpayer the obligation to submit, at the request of the tax authority, documents and information necessary for tax control. The fact that employment contracts, staff lists, personal and individual cards are not documents tax accounting, in itself does not refute the obligation of the organization to have such documents and submit them for an on-site tax audit, since the information contained in them may be of significant importance for taxation.

Often, the absence of a staffing table is regarded by inspection bodies as a violation of labor and labor protection legislation, for which executive may be fined in the amount of 500 to 5,000 rubles, and the organization - in the amount of 30,000 to 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). But due to the fact that there is no clear obligation for the employer to maintain this document in the legislation, these sanctions can be challenged in court.

Who should develop and approve the staffing table?

After deciding on the need to draw up a staffing table (unless, of course, it is not already in the organization), there is next question- Who should develop this document of personnel records?

The legislation does not define the circle of responsible persons, therefore we assume that the head of the enterprise should deal with this issue. A separate order may be drawn up imposing the obligation to draw up a staffing table on a specific employee, or this obligation may be enshrined in an employment contract or job description worker.

As a rule, in small organizations, staffing is done by employees personnel service and (or) accounting, less often - employees of the legal service. IN large companies- planning and economic department or department of organization of labor and wages. If it's about individual entrepreneur, then this can be done by a personnel officer, an accountant (if any in the state) or the entrepreneur himself.

The staffing table is approved by an order (instruction) signed by the head of the organization or a person authorized by him (see Example 1). The details of this document are indicated in the field “Approved by the order of the organization dated “____” _____________ 200__ No. __” of the unified form No. T-3.

Please note that the dates of compilation, approval and entry into force of the staffing table may not coincide. So, the staffing table can be approved later than its compilation, and the date of its introduction (entry into legal force) can be later than the dates of approval and compilation.

Taking into account the fact that wages are accrued to employees on a monthly basis, it is logical to put the staffing table into effect from the first day of the month.

IN unified form No. T-3 also indicates the period for which the staffing table is approved. In this regard, the following question arises:

How often should the staffing table be drawn up?

There is no clear answer in the legislation. However, given that the staffing table is a planning document, it is advisable to draw it up for one year. However, the staffing table can be approved once and be valid for several years.

How to fill out the unified form No. T-3 correctly?

So, let's proceed directly to the preparation of the staffing table. The most common way to issue it is to fill out a unified form No. T-3. In this case, one should be guided by the Instructions for the use and filling out forms of primary accounting documentation, approved by Resolution No. 1.

We make a "hat". First of all, in the "Name of organization" field, you must specify the name of the organization in accordance with the certificate of registration. If the certificate contains both the full and short names, then any of them can be indicated in the staffing table.

Then the code according to OKPO (All-Russian Classifier of Enterprises and Organizations), the number of the document and the date of its compilation are indicated. For the convenience of registration, the staffing number may contain a letter index (for example, ШР).

The unified form No. T-Z includes the following wording: "Staffing for the period ______ from" ___ "______ 20__". It would seem that the designation of the period of validity of the document involves indicating the date of not only the beginning, but also the end of this period. Is it necessary to indicate the end of the staffing table or is it enough to indicate that the staffing table comes into force from a certain date? It is obvious that the unified form implies precisely the second option. This is explained by the fact that in the process of carrying out activities in the organization, there may be a need to change the staffing table, therefore, it is very difficult to accurately predict the expiration date for its validity.

IN column 1 (“name”) indicates the name of the relevant structural unit. It can be both branches, representative offices, as well as departments, workshops, sections, etc. (Clause 16 of the Decree of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”).

For the convenience of working with the staffing table, it is better to arrange structural units in groups according to their hierarchy from administration to service units. For example, first of all, the divisions that carry out general management (directorate, accounting, personnel department, etc.) will be indicated, then - production divisions or divisions that perform the main functions of the organization, and at the end - auxiliary and service divisions (administrative and economic service, supply department, warehouse, etc.).

IN column 2 ("code") codes of structural divisions assigned to them by the employer are affixed. As a rule, codes are indicated by numbers, the number of which varies depending on the complexity of the structure of the organization. This allows you to determine the place of each department (subdivision, group, etc.) in the overall organizational structure. For example, the financial department is assigned the code 02. Accordingly, the financial and planning department and the accounting department that are part of the department will have the codes 02.01 and 02.02.

If an organization uses centralized system document flow, the code of the structural unit can be omitted.

In column 3 the position (specialty, profession), category, class (category) of the employee's qualifications are indicated. It is better if these data are given in accordance with:

• All-Russian classifier of professions of workers, positions of employees and wage categories OK 016-94 (introduced by the Decree of the State Standard of Russia dated December 26, 1994 No. 367);
• Qualification directory of positions of managers, specialists and other employees (approved by the Decree of the Ministry of Labor of the Russian Federation of August 21, 1998 No. 37).

Of course, these directories are becoming outdated and many positions that have appeared in recent years are not included in them (for example, the position of an office manager). Therefore, differences in the names of positions, professions, specialties in qualification guides and in personnel documents organizations are allowed. However, if with the performance of work in certain positions, professions, specialties related to the provision of compensation and benefits or the presence of restrictions, then the name of these positions, professions or specialties and qualification requirements they must comply with the names and requirements specified in the qualification reference books approved in the manner established by the Government of the Russian Federation (Article 57 of the Labor Code of the Russian Federation, clause 3.1 of Instruction No. 69). Otherwise, the employee will not be entitled to benefits.

Example 2

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In the work book of a music worker who for 17 years led a children's choir studio at a boarding school, his position was indicated as "the organizer of the circle." Since this position does not exist in All-Russian classifier professions of workers, positions of employees and wage categories, nor in the List of works, professions, positions, specialties and institutions, taking into account which an old-age labor pension is early assigned in accordance with Article 28 federal law“On labor pensions in the Russian Federation”, approved by Decree of the Government of the Russian Federation of October 29, 2002 No. 781, this seniority was not counted in the insurance for early assignment of a pension to an employee.

According to Art. 57 of the Labor Code of the Russian Federation, the position of the employee being hired must correspond to that indicated in the staffing table. There are cases when the name of the position used in the employment contract does not correspond to the staff list, or such a position is not provided for by the staff list at all. In this case, the contradiction that exists between the employment contract and the staffing table must be resolved in favor of the employment contract (Article 8 of the Labor Code of the Russian Federation). The employee will perform the labor function provided for by the employment contract (that is, work in the position, specialty or profession established in the contract), and the personnel officer will have to make appropriate changes to the staffing table. How to do this, we will consider a little later. For now, let's continue filling out the form.

When filling columns 4 (“Number of staff units”) indicates the number of staff units for the relevant positions (professions). In the case when the content of an incomplete staff unit is provided for, taking into account the peculiarities of part-time work, the number of staff units is indicated in the appropriate shares, for example, 0.25; 0.5; 2.75 etc.

Considering that it is possible to hire new employees only for vacant positions, not only existing staff units, but also vacant ones can be indicated in the staffing table. In other words, if the organization employs 10 people and at the same time 10 staff positions are also indicated in the staffing table, then when expanding the staff, changes will have to be made to the staffing table. And you can immediately lay a larger number of staff units (for example, 12). Thus, in the staffing table, you can keep a personnel reserve for the future.

One of the issues that cause difficulties in practice is related to the design of part-time workers. For example, several people may work in the same position part-time or part-time. In this case, the staff list indicates the total number of staff units for the corresponding position.

Suppose there are two full-time forwarders and one part-time forwarder. In this case, column 4 should indicate 2.5 staff units.

IN column 5 (“Tariff rate (salary), etc.”), depending on the remuneration system adopted in the organization, the monthly salary is indicated at the tariff rate (salary), pay scale, percentage of revenue, share or percentage of profit, labor participation rate (KTU), distribution coefficient, etc. In this case, wages are determined in ruble terms.

We recall that, in accordance with Art. 133 of the Labor Code of the Russian Federation, the amount of the official salary (tariff rate) cannot be lower than the legally established minimum wage (currently - 4,330 rubles). At the same time, the remuneration system must be established by a local regulatory act (for example, the Regulations on Remuneration).

Example 3

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The staff list provides for one staff unit for the position of "secretary" with a salary of 15,000 rubles. However, taking into account the interests of the company, the secretary was hired on the terms of an external part-time job for 0.5 of the rate. In accordance with Art. 285 of the Labor Code of the Russian Federation, part-time workers are paid in proportion to the hours worked, depending on the output or on other conditions determined by the employment contract. In this regard, the employment contract must indicate an amount proportional to the time worked by the part-time worker (in this case, 7,500 rubles).

As can be seen from the above example, the staffing table determines the salary for the corresponding position, but not the remuneration for a particular employee.

IN columns 6-8 (“Supercharges”) indicates incentive and compensation payments to employees (bonuses, allowances, additional payments, incentive payments) established by the current legislation of the Russian Federation (for example, northern allowances, allowances for an academic degree, etc.) or introduced at the discretion of the organization (for example, related to regime or working conditions).

• a fixed amount (when changing the salary, the amount of the allowance can be left in the same amount or also changed);
• in the form of a percentage allowance (in this case, the amount of the allowance changes along with the salary).

Please note: if the remuneration system provides for the possibility of establishing individual allowances for each position, then in column 3 each position must be allocated in a separate line, and in column 4 opposite each position put down a unit.

One more frequently asked question, which worries, among other things, personnel officers: is it possible for employees holding the same positions to set different salaries, for example, by providing for a salary plug in the staffing table? Both in the legal literature and in practice to the solution this issue there are two opposite approaches. So, some experts believe that this is quite acceptable. In support of this point of view, Art. 132 of the Labor Code of the Russian Federation, according to which the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and is not limited to a maximum amount. With this in mind, wages should be set differentially and depend primarily on the qualifications of the employee, on the basis of which employees holding the same position, but having different qualification categories, can be set different salaries.

According to other experts, each position corresponds to one salary. In the event that it is necessary to establish different wages for employees occupying the same positions, it is advisable to regulate the amount of wages with the help of various allowances (for example, for the intensity of work).

Example 4

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The company employs two accountants. At the same time, the staffing table provides the accountant with a salary of 10,000 rubles, as well as allowances for irregular working hours in the amount of 10% of the salary (1,000 rubles) and for the intensity of work - 20% (2,000 rubles). Taking into account the qualifications and work experience of one of the employees holding this position, all allowances were established and, accordingly, his salary amounted to 13,000 rubles. (10,000 rubles + 1,000 rubles + 2,000 rubles). The second accountant was given only one allowance for an irregular working day, after which his salary amounted to 11,000 rubles. (10,000 rubles + 1,000 rubles).

IN column 9 the total amount formed by adding columns 5-8 is noted, that is, the sum of salaries for all staff units of a particular position, taking into account the established allowances. If columns 5-9 cannot be filled in the ruble equivalent (for example, due to the use of tariff-free, mixed and other wage systems), these columns are filled in the appropriate units of measurement (in percentages, coefficients, etc.). At the same time, the count total amount(total) in columns 5-9 is possible if tariff rates and surcharges are set in the same units for the same period of time.

Column 10 , as its name implies, is intended for various notes. In their absence, it remains blank.

After entering data in all columns, fill in line "Total" located at the bottom of the table. To do this, the number of staff positions, the amount of salaries, allowances and the amount of the monthly payroll fund are calculated in vertical columns.

The completed staff list is signed by the head of the personnel service or the person who is entrusted with the responsibility for conducting personnel records management, as well as Chief Accountant organizations.

In the unified form of the staffing table, stamping is not provided. In this regard, printing is possible, but not required.

A sample staffing table is presented in Example 5.

How to make changes to the staffing table?

Sooner or later, any personnel officer is faced with a change in the information contained in the staffing table. For example, there is a need to introduce a new staff unit or an entire unit, or to reduce an existing one, to change salaries, tariff rates, rename a unit or position, etc.

There are two ways to make changes to the approved staffing table:

Option 1. Change the staffing itself, that is, approve a new staffing table with a new (next in order) registration number

Option 2. Make changes to the current staffing table.

In this case, the staffing remains the same, only a number of its positions change (content of the column). Changes are made by order, after which the staffing table is adjusted. The following can be used as the headings of the relevant order: “On changing the staffing table”, “On a partial change in the staffing table”, “On making changes to the staffing table”, etc. The order should indicate the reason for making changes to the staffing table (for example, company reorganization , optimization of managerial work, improvement of the structure of the organization, etc.).

If the organization has a complex structure, we recommend that when making changes to the current staffing table, indicate in the order not only the corresponding position, but also the structural unit whose staffing is affected by the changes being made. This is due to the fact that in different departments there may be positions with the same title.

There are no regulations on how often the staffing table needs to be updated. Therefore, you can do this as needed.

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 they work books on the basis of an order (instruction) or other decision of the employer, appropriate changes and additions are made. This is stated in clause 3.1 of Instruction No. 69.

Please note that a permanent or temporary change in the labor function of an employee and (or) the structural unit in which the employee works (if the structural unit was indicated in the employment contract) is nothing more than a transfer to another job (part 1 of article 72.1 of the Labor Code RF). A change in the name of the position, determined by the parties and enshrined in the employment contract, is also regarded as a change in the employee's labor function, regardless of the reasons for such a change (for example, due to a change in the staffing table).

When to make changes when reducing staff?

Reducing the number or staff of employees is one of the reasons for making changes to the staffing table. The reduction in the size of the organization involves the exclusion from the staff list of individual staff units, while the reduction in staff - individual positions. Employees laid off for one reason or another are subject to dismissal under paragraph 2 of Art. 81 of the Labor Code of the Russian Federation.

Given that, in accordance with Article 180 of the Labor Code of the Russian Federation, employees must be warned about the upcoming dismissal to reduce the number or staff at least two months before the dismissal, the new staffing table can be put into effect no earlier than two months after its compilation. The presence of a staffing table can confirm that the dismissal of employees was justified (that is, the employer will have the opportunity to clearly demonstrate the lack of jobs).

If the circumstances that led to the change in the staffing table in the direction of reducing staff units are eliminated, the employer can restore the reduced positions by amending the staffing table or approving a new one.

Is it possible to change the uniform form?

The resolution of the State Statistics Committee of Russia dated March 24, 1999 No. 20 “On approval of the procedure for the application of unified forms of primary accounting documentation” notes that, if necessary, the organization can make additional details. At the same time, it is not allowed to delete those details that are already present in this form (including code, form number, document name).

All changes made to the unified form must be formalized by the administrative documents of the organization. In addition, the very formats of the forms indicated in the albums of unified forms of primary accounting documentation are recommended and may change. So, when preparing forms based on unified forms, it is allowed to make changes in terms of expanding and narrowing the columns and lines, add slip sheets - for ease of placement and processing of the necessary information.

What is a staffing arrangement?

In many organizations, it is practiced to maintain a "working" form of staffing - a staffing arrangement, otherwise called a job posting or staffing list. The main difference between this document and the staffing table lies in its dynamism, in that it can quickly change depending on the ongoing (numerical and qualitative) changes in the personnel of the enterprise and 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.

This document may include other data, such as the employee's personnel number, his work experience in the company, a special category (minor, disabled person, pensioner with children under three years old, etc.). As a basis for the staffing list, you can take the approved staffing table of the organization and add the necessary columns in accordance with the needs of a particular organization. Neither the obligation to maintain a staffing arrangement, nor its unified form has been established by regulations to date. The only thing that is regulated is the period of storage of expired documents. In accordance with the List of standard management documents generated in the activities of organizations, with an indication of the periods of storage, approved by the Federal Archive on October 06, 2000, staffing arrangements are subject to storage for 75 years after the compilation of new ones. At the same time, staffing tables must be kept for 3 years, starting from the year following the one in which it became invalid.

Footnotes

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From this article you will learn:

• what types of payments are included in the allowances
• how to register allowances in the staffing table
• is it possible to indicate in the staffing column a link to a document establishing the amount of the allowance
• Do I need to set the exact amount of allowances in the staffing table

Faced the following problem. The Regulation on remuneration provides for about 14 increasing coefficients to the salary (class, qualification, rank, degree, awards, for continuous experience in healthcare). Question. If all these are allowances, then, accordingly, I must register them all in the staffing table. But if I enter then 14 additional. I will not enter the column in allowances in A4. What to do?

Answer

Bonus - a cash payment systematically accrued to employees in excess of their rates (salaries) in the cases provided for by the Labor Code of the Russian Federation and local regulations of the enterprise (institution). As a rule, in these cases, the employee is not assigned any additional labor functions.
From allowances salary supplements should be distinguished. These are monetary payments, with the help of which they compensate for the additional labor costs of workers and employees.

What you are writing about relates to salary supplements or tariff rates. As for the awards, it’s just not clear, they definitely don’t apply to allowances.
By general rules allowances are included in the staffing table. But if the organization has a Regulation that indicates the size of the allowances (or their percentage ratio) and the allowances are set for employees by order of personnel, then it makes no sense to enter an additional 14 columns in the staffing table. The actual wage bill must be calculated by the economist.

Increasing coefficient to the salary in the presence of the honorary title "Honored Doctor".
It remains only to justify it at the legislative level. We have a regulation on remuneration where all the increasing coefficients are registered. All employees, when hiring, are familiarized with this provision. Plus, when accepting and receiving documents to increase their official salary, we issue an order. But here's the staffing question. Previously, they simply did Position, how many rates. And that's all. Now the planners have rebelled and demand that they be drawn up according to the form. I know that there is a double opinion about the mandatory staffing. But okay, entering salaries is not a problem. The problem with allowances. The regulation on remuneration states that increasing coefficients can be established for the salaries of employees:
1. increasing coefficient to the salary for the position held,
2. increasing coefficient to the salary for the institution,
3. increasing coefficient to the salary for the qualification category, the presence of an academic degree, title, for class

For a more detailed explanation, see the video:

It can only include a multiplying factor to the salary of the institution in the staff.
And the raise the coefficient to the salary for the position held should be included immediately in the salary.
And do not write the third at all. But how to explain?

To the best of my knowledge, salary increments are set for a fixed period of time during the relevant calendar year. The amount of payments for them is determined by multiplying the employee's salary by a multiplier. At the same time, these coefficients do not form a new salary of employees and are not taken into account when calculating incentive and compensation payments. Increasing factors should not be included in the salary. But what is the coefficient to the position held? Does each employee in the same position have it different or the same?
The situation, for example, with the length of service for employees changes during the calendar year and this is not reflected in the staffing table. Maybe your planners need a report on the actual rates set at the end of the reporting period? How to calculate payroll? You can offer such a report if you have all the increasing coefficients set by orders.

I am forwarding extracts from the Regulations on wages.

Consultant + writes in the article Human Resources Guide. Staff schedule.
When the percentage of the allowance changes, for example, depending on the length of service, it is possible not to indicate it in the staffing table, but in column 10 to make a link to the document establishing the allowance, which allows you not to change the staffing every time it changes.

On the other hand.
Columns 6 - 8 "Additional allowances" reflect incentive and compensation payments (bonuses, allowances, additional payments, incentive payments) established by the current legislation of the Russian Federation ( northern allowances, bonuses for an academic degree, etc.), as well as those introduced at the discretion of the organization (for example, bonuses related to the regime or working conditions).
If columns 5 - 9 cannot be filled in in rubles due to the use of other wage systems in the organization (tariff-free, mixed, etc.), they are filled in the appropriate units of measurement (for example, in percentages, coefficients, etc.).
Given the above, we recommend filling out the staffing table as follows:
- column 5 indicates the tariff rate or salary without taking into account the district coefficient (for example, 15,000);
- in one of the columns "Surcharges" interest is entered without calculating a specific amount in rubles;
- in column 9 a dash is put;
- column 10 gives a link to the local normative act, regulating the system of remuneration (for example, on the Regulation on remuneration of 15.09.2010 N 17-od).
Such filling in the staffing table allows you to reflect the main types of payments and their sizes, as well as to avoid incorrect calculation of the employee's wages.

And so. Still not clear what to write? Your organization has a huge number of types of salary increments and various kinds allowances. If you fill out the staff in a unified form, then the Consultant absolutely correctly advises putting a dash in column 9, in the note there is a link to the Regulation. I would write in one column of allowances - "increasing coefficients to salary", in another "personal increase coefficient", or "incentive payments", then "surcharge for continuous work experience" or "Other". I would not bet any amount anywhere, since these are whole groups of allowances. This is quite reasonable, since employees with different length of service (different official or academic degrees) can be hired, which means that they will be entitled to different bonuses.
It is clear that your planners want to print a staffing where in front of each position you can see not only the salary, but also all existing surcharges. But for this you can draw up separate documents for structural divisions(institutions) or professional groups (as it will be more convenient) indicating only those allowances that are established for specific groups. In any case, this should be suggested to the head of the planning department, the economist. They need to understand the feasibility of your proposal. According to the materials of the discussion of site visitors