Types of staffing. Staffing of a budgetary organization

20.10.2019

The staffing table is an internal regulatory act of the organization that greatly simplifies the maintenance personnel records. Although the current legislation does not oblige employers to fill out this document, it is usually approved at the stage of company formation. After all, it is in it that the entire personnel structure of the organization, the composition and number of employees, as well as the monthly payroll are recorded. You will learn how to compile this form and what a unified staffing example looks like in this article. Below you will find a completed sample form, and you can also download a blank form and fill it out yourself.

The staffing table (SR) according to the Labor Code is not at all necessary. If desired, the employer can work without a form of this sample, including the names of positions and salaries in employment contracts and orders for hiring employees. Such documents will be full-fledged internal regulations, and no inspectors will have questions about this. However, not everything is so simple with this document. Indeed, from the content article 15 of the Labor Code of the Russian Federation and part two article 57 of the Labor Code of the Russian Federation it follows that if in the terms of the employment contract it is determined that the labor function of the employee is to perform work in a specific position, such position must correspond to the staffing table. Therefore, the organization should have a schedule, and it is necessary to study its sample. According to lawyers, the entry of an employee into a position in the absence of a staffing table can be attributed to a violation of labor legislation, for which administrative liability is imposed. Art. 5.27 of the Code of Administrative Offenses of the Russian Federation RF. Therefore, we will spend quite a bit of time on this material and consider a sample staffing table for 2019 in more detail.

Why do you need staffing

Primarily for planning. At its core, SR structures the entire company and its hierarchy. Looking at it, you can immediately understand how many departments the organization has, which governing bodies are provided for and which direction is a priority. With a schedule form at hand, anyone can easily form an opinion about average population employees, about monthly fund wages and the nature of the company's activities.

On the basis of this local act, it is very convenient to form a wage fund, confirm the validity of expenses for the Federal Tax Service, and also draw up statistical reports and applications to the employment service and recruitment agencies. By the way, it is important to remember that if the position is indicated in the staff list, then it must be occupied. If there is a vacancy, but there is no employee, the employment service should know about it. Otherwise, they may be punished. It follows from the rules Law of the Russian Federation of April 19, 1991 N 1032-1 on employment.

In practice, SHR is necessary in the work of not only personnel officers, but also accountants. It is one of the forms that are most often required for tax audits. SR is a primary accounting document.

When is the SR developed and what information does it contain

It is desirable to develop and approve the SHR form at the very beginning of the company's activities. But if you forgot to approve the schedule, you can do it at any time during the existence of the business. In addition, it can be approved anew at least every month. Or make the necessary changes to an already existing sample based on a special order.

Unified form T-3 approved Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 N 1. Although since 2013 this decree has become invalid and all samples from it have become recommended, not mandatory, the SHR is usually drawn up on the basis of this form. However, the company can change this form based on its needs. In any case, the list of mandatory information that this local act should contain is small:

structural units;
positions;
information on the number of staff units;
official salaries;
monthly payroll.

If the company decides to develop its own form of timetable, then it must not contradict the requirements of paragraph two of Article 9 federal law dated 06.12.2011 No. 402-FZ"About Accounting". After all, as already mentioned, this is a primary document. A self-designed form may not correspond at all to the sample below.

This internal act of organization is always impersonal. It does not indicate the names and surnames of persons holding certain positions. Therefore, when hiring and dismissing employees, the SHR sample does not change in any way. However, there is a document subordinate to him - staffing. It is approved at the level of structural divisions and specific persons may also appear in it. There are no unified forms and samples for filling out the constellation, so each leader can make (or not make) it at his discretion. How to compose staffing(sample 2019) for LLC and other organizational forms of legal entities, we will consider below.

The procedure for the adoption of the SHR

The staffing table is made up by any official of the organization to whom such powers are delegated (head, accountant, human resources specialist). When compiling it, it is necessary to rely on the norms of labor legislation and internal acts of the company. In particular, these may be:

Charter;
the structure of the enterprise (if any);
accounting policy;
professional standards;
calculation of monthly official salaries;
other legal and regulatory technical documents.

Sometimes, before compiling the SHR, another personnel normative act is drawn up - the structure of the organization: a diagram of all departments, their relationship and subordination. This form is also not mandatory, however, it is easier to draw up a sample of the SHR on its basis.

The staffing table can only be approved by an order signed by the head of the organization or another authorized person. At the same time, the right to issue such orders should be initially enshrined in the constituent documents. The round seal is not affixed to this document, even if the organization uses it. The person who compiled it must sign the form of SR, and in the upper bar it is necessary to enter the details of the corresponding order and certify them with the signature of the head.

Important nuances

When determining professions and positions, one should not take their names, as they say, “from the ceiling”. You should adhere to the names that are contained in the qualification reference books or approved professional standards. Moreover, in some cases it is mandatory: in article 57 of the Labor Code of the Russian Federation it is determined that if any positions, specialties or professions are associated with the provision of compensations and benefits or the presence of contraindications, then their names must strictly match the names and requirements from regulatory documents, i.e. professional standards and reference books. Similar requirements apply to specialists who are entitled to early retirement. In this case, you should also be guided by lists 1 and 2 of industries, jobs, professions and indicators that give the right to preferential pension provision ( Decree of the Cabinet of Ministers of the USSR of January 26, 1991 N 10 and Decree of the Council of Ministers of the USSR of 22.08.1956 N 1173). If these requirements are neglected, then an employee who has an actually fictitious profession indicated in the work book may have problems when applying for a pension. And entries in the labor can only be made in accordance with the staffing table and the order for employment. In addition, for non-compliance with the requirements of the Labor Code of the Russian Federation, an administrative fine may be imposed on the employer.

Another difficulty may arise when it is necessary to indicate in the SR form not a profession or position, but a specific type of work. This issue is not regulated by law, but in practice, employers are often forced to indicate exactly the type of work in order not to get problems when confirming a reduction in staff or the number of employees. This may be necessary when there are also positions in the organization. In this case, you can use the Procedure for the use of unified forms of primary accounting documentation, approved by the Decree of the State Statistics Committee of Russia dated March 24, 1999 N 20. This document states that the organization's management can issue an order (instruction) and indicate in it all additional details to be entered in the form T-3. If the organization uses only types of work and the number of employees is small, the SHR can be omitted.

Freelancers

Another difficulty that personnel officers face when compiling a staffing table on the model of the T-3 form is associated with freelancers. Such employees can be considered persons who cooperate with the organization on the basis of civil law contracts. On them in force article 11 of the Labor Code of the Russian Federation neither labor legislation nor other acts containing labor law norms apply. Therefore, they have nothing to do with ShR, because they perform one-time work. However, in practice, freelancers sometimes include workers who are employed on the basis of an employment contract and perform a specific type of work. If the employer did not issue an order and did not include such work in the SR, a peculiar incident arises: there is no position, but there is an employee. It is desirable to avoid such situations.

How to make changes

A change in the SHR always occurs on the basis of an order. Such amendments may be related to:

with the exclusion of vacancies due to organizational changes in the work of the company;
introduction of new staff positions if necessary to expand the business;
reduction of staff units associated with a reduction in the number or staff;
salary changes;
renaming of subdivisions, names of structural units, etc.

Changes can be made to the current SHR form or simply approved new document based on an old sample. In both cases, you will need documenting and related documents. In addition, legal requirements must be strictly observed. For example, when reducing the number of employees, it is necessary to issue an order to exclude certain positions from the staff list, as well as to put into effect a new schedule, observing the requirements Article 180 of the Labor Code of the Russian Federation. This article defines the obligation of the employer to notify about the reduction at least two months in advance. Therefore, the date of entry into force of the updated SR with occupied positions cannot occur earlier than two months after the issuance of the order to make changes (for example, the date of issuance of the order to make changes is 02/15/2019, and the changes should be put into effect no earlier than 04/16/2019 ). If the changes relate to vacancies, this period may not be observed.

Similarly, when changing salaries, it is necessary to comply with the requirements article 74 of the Labor Code of the Russian Federation, according to which a change in the terms of an employment contract at the initiative of the employer is allowed only if it is the result of a change in organizational or technological working conditions. It is also necessary to notify all employees whose salaries are to be changed no later than two months in advance.

Sample of filling in the staffing table (form T-3)

Consider a sample staffing table construction organization, in which 10 staff units. The sample is compiled according to the unified form T-3.

The staffing example is approximate, the document may include separate divisions, branches and other structural units of the company.

The staffing table is a mandatory normative act that does not contain the names of the employees of the organization. The purpose of this document is to provide a well-defined enterprise configuration.

Namely:

Compound.
The number of employees.
Sum Money spent on payments.

The document is local, i.e. internal document of the employer. The paper comes into force after the head of the enterprise signs the order on the approval of the staffing table (SR). Tax audit or the labor inspectorate has the right to demand this document. Its absence is a violation of labor protection legislation.

Any organization from the beginning of its activity is obliged to have certain regulations. Further, each new employee must be familiarized with valid documents enterprises. This should be done before signing the employment agreement.

The staffing table (form T-3) is formed at the enterprise either from the beginning of its activities, or from the beginning of the current year. The head approves the document by the appropriate order. The text of the order confirms the fact that the staffing table has come into force. After the paper has been signed by an authorized person, it is registered in the appropriate journal. This process is accompanied by the assignment of a registration number to the order. The exact period of storage of the order and the schedule is not regulated.

The order to change the staffing table cancels the previous document in order to subsequently approve a new one.

Validity - at the discretion of the order of the head: from a year or more. When changing the structure of the enterprise, it is more expedient to make changes to the SHR than to approve a new one. The employer signs an order to amend the SR, on the basis of which necessary adjustments. If you plan to expand the staff, or vice versa, there has been a massive reduction, you should draw up new form T-3.

Form and content

The head has the right to independently develop a document form, taking into account the activities of the enterprise and its needs. Previously accepted forms of forms from January 2013 are not mandatory. Most employers do not know how to draw up a staffing table, and therefore use the unified form No. T-3 as a form. It is easy to fill out and contains all the necessary data. Form T-3 and the procedure for filling it out were approved by Decree No. 1 of the State Statistics Committee of the Russian Federation of 01/05/2004. This document should include the following:

list of structural divisions;
department code;
position, specialty, classification;
the number of staff units;
official salaries;
allowances;
wage fund.

Responsibility for filling out this form is assigned to personnel officers. In some cases given task carried out by an accountant or company manager. Based on the above personnel document, the employer has the right to develop a staffing arrangement. It is conducted in in electronic format in excel and allows you to capture data on the replacement of employees.

Filling rules

Without fail, the document indicates the full name of the organization in accordance with the constituent documents. Also, in addition to the date of drawing up the staffing, the date of its entry into force and the validity period are indicated. In the upper right corner, the number of staff units on the day the document was drawn up is indicated.

The first column indicates the structural divisions of the organization, starting with the head (administration). Further, in a free interpretation, without deviating from generally accepted concepts. It concerns commercial organizations. For state institutions, the difference in filling out the document is that they are required to follow the requirements of the all-Russian classifiers and other regulatory documents. In the future, this will allow retired workers to freely use the benefits they are entitled to. The subdivision code facilitates document management and is set by each organization independently.

With regard to positions in the SHR, the number of people employed in production - here each organization proceeds from personal needs and the profitability of the enterprise.

In the "tariff rate" column, all indicators are indicated in rubles. In the case when the amount of the salary does not have an exact value, possible boundaries are determined: from and to (15,000-20,000).

Prizes.
Surcharges.
Compensatory allowances.

The amount of the allowance is indicated in ruble terms, or as a percentage.

The next column summarizes the previous tariff figures and multiplies them by the number of staff units. The resulting figure is the wage fund (ph) for the month.

The staffing of an individual entrepreneur does not differ from a similar document for an LLC or any other organization. According to the Labor Code of the Russian Federation, when concluding an employment contract, the employer is obliged to familiarize the potential employee with the “staff”. Many individual entrepreneurs are in no hurry to compile this normative document. Failure to do so will result in a fine.

According to Art. 5.27 of the Code of Administrative Offenses, the amount of a fine for an official varies within 1,000 rubles. - 5,000 rubles. Organizations such a violation will cost from 30 to 50,000 rubles.

When and how to make changes

For minor changes, an amendment to the schedule is sufficient. Before a large-scale change in the SR is carried out, the employer must notify employees of the upcoming action two months in advance. Thus, the date of the order for the introduction of changes and the date of entry into force of the changes are different. The reason for the adjustment is the need:

change the tariff rate;
reduce staff;
rename the position
change the form of wages.

Since any changes affect the interests of employees, the employer automatically makes changes to employment contracts. You can download a sample order for changing the staffing table here.

Extract

According to Art. 62 Labor Code The Russian Federation, an employee of any organization, as well as inspection bodies may request an extract from the document by a written request. An extract from the SR is drawn up in accordance with all the rules and contains specific information. If the parent company has several divisions, then after compiling and approving the staff schedule, an extract is generated for them. The difference between the main document and the extract is that the latter is marked with the word "extract" before the name and reproduces only the necessary part of the document.

Document flow is necessary in order to track various performance indicators of the company in dynamics. Without it, the organization of processes is quite chaotic. Because in modern world personnel is the main asset of every company, documents related to human resource management must be kept as accurately and correctly as possible.

One of these documents is the staffing table, the details of which are discussed in this article. It allows you to establish the staffing of the organization's divisions, analyze the organizational structure and the 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 (due to the absence 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 does not provide a schedule faces a fine within from 30 to 50 thousand rubles. In addition, the official will be fined (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 to levy a fine 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 budgetary organizations its presence is enshrined in law.

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 federal law. unified form T-3. You cannot shorten it (all the necessary items must be present), but you can enter additional data.
Schedule must be put in place 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 (the 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 to approve the schedule and changes;
responsible persons for the formation of the document and the signing of orders;
employees with whom it is necessary 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 this, the assertion must be made by 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 number of the document;
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;
department code;
position, rank, qualification class (for example, engineer of the 1st category);
the 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. 3 columns are allocated for them;
total, rub. - this column indicates the total amount of 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.

You can watch the process of formation and filling in the 1C program in the following video:

How to make a change?

For 2019, there are 2 main ways to make changes to the staffing table:

So, you can directly change this document by creating a new one, which will have the following registration number. In this case, the new version must be approved by the order for the main activity.
However, most of the time the changes are quite minor. In this case, it is enough to issue changes. 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 organizational structure companies;
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 particular department in the company;
reduction of the main activity, 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 high level 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 2019 - crisis conditions force organizations to constantly change various aspects of their activities.

With regard to the retention period, for the time being, the document must be kept by the company within 3 years. In this case, this period is calculated from next year after the one in which the schedule ceased to be valid. Staffing arrangements (which can serve as a lightweight alternative to the paper in question) must be kept for 75 years.

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.

Document flow is necessary in order to track various performance indicators of the company in dynamics. Without it, the organization of processes is quite chaotic. Since in the modern world, personnel is the main asset of every company, documents related to human resource management must be kept 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. In addition, an official will be fined (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 to levy a fine 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 budgetary organizations its presence is enshrined in law.

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)

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 the total amount of wages
note

How to make a change?

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

So, you can directly change this document by creating a new one, which will have the following registration number. In this case, the new version must be approved by the order for the main activity.
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.

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 staffing of the organization (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.

Conversely, if all employment contracts concluded with employees describe the labor function (i.e., describe the specific work that the employee is obliged to perform), 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 lack of a staffing table cannot prevent the employee from exercising 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. In accordance with Article 9 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting", it was stated that primary accounting documents are accepted for accounting if they are drawn up 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 for them must correspond to 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 of 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 quite a large number of regulatory legal acts that provide benefits and restrictions for various categories of employees. 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 legislation does not provide 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 the standard form of the order for the main activity, there is no ascertaining part, and the order can begin immediately with the words "I ORDER", since no additional explanations are required to put the SHR into effect. 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. The unified form of staffing does not provide for the mandatory setting of a seal.

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:

A 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; for persons engaged in entrepreneurial activities 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

The staffing table is a document reflecting the structure and staff of the organization. It contains the following information: a list of structural units, employee positions, information on official salaries and personal allowances, the total number and monthly payroll of an organization or institution. These data are necessary for the head of the organization to optimize work, more efficient use of labor and material resources. In the article we will answer some questions regarding the staffing table.

The staffing table (form T-3) is a personnel document, its form is approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1. This document contains a list of structural units, the names of positions, specialties, professions indicating qualifications, information on the number of staff units (Instructions on 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 the Russian Federation dated 05.01.2004 N 1 (hereinafter referred to as the Instructions)). In addition, the staffing table indicates the size of the salary (tariff rate), additional payments and allowances for each position.

A budgetary institution can carry out its activities using various sources of funding, for example, subsidies for the implementation of a government task and funds received from paid services. In this regard, the remuneration of specialists of individual positions can be carried out both at the expense of two sources, and at the expense of one of them. In practice, the compilation of two, and in some cases three staffing tables for each source, has been widely used. Is it correct?
Note that the current legislation does not provide for the division of the staffing into parts, depending on the sources of formation of the wage fund. As evidence, we present the following arguments.

Budget institutions are classified as state (municipal) institutions. The remuneration systems of such organizations are established taking into account the recommendations developed by the Russian tripartite commission for the regulation of social and labor relations, and the opinions of the relevant trade unions (associations of trade unions) and associations of employers.
Thus, in accordance with clause 19 of the Uniform Recommendations * (1), the staffing table of an institution is approved by the head of the institution and includes all positions of employees (professions of workers) of this institution. Similar requirements are contained in clause 10 of the Regulations on the establishment of wage systems for employees of federal budgetary, autonomous and state-owned institutions, approved by Decree of the Government of the Russian Federation of 05.08.2008 N 583 (hereinafter referred to as the Regulations).

Paragraph 35 of the Uniform Recommendations recommends the formation of a single staffing table in an institution, regardless of which types economic activity are structural divisions of the institution.
Thus, since the current legislation does not provide for the division of the staffing into parts depending on the sources of formation of the wage fund, the institution should draw up one staffing table for all positions, regardless of what activity the employee is engaged in.

So, we found out that the staffing table is a single document for the organization. What regulations should be followed when developing a staffing table? Note that in order to unify the names of professions and positions, as well as to determine the scope job duties The following classifiers are accepted for an employee:
- All-Russian classifier of professions of workers, positions of employees and wage categories, approved by the Decree of the State Standard of the Russian Federation of December 26, 1994 N 367 (as amended on July 18, 2007);
- 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 N 37 (as amended on April 29, 2008);
- The Unified Tariff and Qualification Handbook of Works and Professions of Workers (ETKS), approved by Decree of the Government of the Russian Federation of October 31, 2002 N 787 (as amended on December 20, 2003).
In addition, Decree of the Ministry of Labor of the Russian Federation of 09.02.2004 N 9 approved the Procedure for the Application of the Unified Qualification Handbook for the Positions of Managers, Specialists and Employees, which explains certain issues related to the application of this handbook in practice.

For reference. Recall that the Unified Qualification Directory for the positions of managers, specialists and employees and the procedure for its application are intended for organizations, regardless of ownership and organizational and legal forms of activity.

When developing the staffing table, we recommend reflecting the names of positions, as well as fixing obligations in employment contracts in accordance with the named classifiers, especially if the employee occupies a position for which guarantees and compensations are provided for by regulatory legal acts.
When developing a staffing table, the question sometimes arises: how to correctly reflect the number of staff units in this document? In accordance with the Instructions, when filling out the staffing form (form T-3), column 4 "Number of staff units" indicates the number of staff units provided for in this organization, including incomplete ones. For example, if it is necessary to hire a part-time employee for the position of a lawyer, in column 4 of the staffing table, you can indicate not "1", but "0.5".
In addition, let's say about filling in some more lines of this form. So, in column 5 "Tariff rate (salary), etc." the monthly salary should be indicated in ruble terms at the tariff rate (salary) depending on the wage system adopted in the organization in accordance with the current legislation of the Russian Federation.

Article 143 of the Labor Code of the Russian Federation, which provides for a tariff system of remuneration, provides the basis for establishing a "fork" of official salaries, that is, an indication of the official salary for a free position from the minimum to the maximum size. When establishing a "fork" of salaries for positions of the same name, one should remember the obligation of the employer to provide employees with equal pay for work of equal value (Article 22 of the Labor Code of the Russian Federation). As the officials of Rostrud explained in Letter N 1111-6-1 dated April 27, 2011, the salaries for the same positions in the staffing table should be set the same. Determination of wages for a highly qualified employee can be implemented by adding bonuses and other payments to the salary. Note that incentive and compensation payments: additional payments and allowances of a compensatory nature, bonuses and other incentive payments - are indicated in columns 6-8 of the staffing table.

Further, in practice, it may be necessary to adjust the staffing table. Some posts can be added to it, and some removed. All changes in the staffing table are made by order (instruction) of the head of the organization or a person authorized by him.
However, when changing the number of staff in the direction of reduction, it should be borne in mind that, in accordance with Art. 82 of the Labor Code of the Russian Federation when deciding to reduce the number or staff of employees of the organization and the possible termination of employment contracts with them by virtue of paragraph 2 of part 1 of Art. 81 of the Labor Code of the Russian Federation, the employer is obliged:
- inform the elected body of the primary trade union organization about this in writing no later than two months before the start of the relevant events, and if the decision to reduce the number or staff of employees may lead to mass layoffs of workers, no later than three months before commencement of relevant activities. Criteria for mass layoffs are determined in industry and (or) territorial agreements. Similar clarifications are given in the Definition of the Constitutional Court of the Russian Federation of 15.01.2008 N 201-O-P;
- warn each employee personally and against receipt at least two months before dismissal (Article 180 of the Labor Code of the Russian Federation).
Often in practice, situations arise when an institution changes the source of remuneration for an employee. For example, a position has been moved to the section of employees whose salaries are financed from income-generating activities. Should the employee be given two months' notice that such a change has been made? Do I need to amend it if the employee's salary remains the same?
In accordance with Part 2 of Art. 57 of the Labor Code of the Russian Federation, the condition of remuneration is mandatory for inclusion in. Changing the conditions determined by the parties, including the conditions for remuneration, is allowed only by agreement of the parties, which must be concluded in writing by virtue of Art. 72 of the Labor Code of the Russian Federation. At the same time, the conditions of remuneration should not depend on the source of formation of the wage fund (budgetary, extrabudgetary).

Exceptions to this rule are cases provided for in Art. 74 of the Labor Code of the Russian Federation. This rule gives the employer the right to unilaterally change the terms of the contract, determined at its conclusion, in connection with changes in organizational or technological working conditions. The employer is obliged to notify the employee in writing of the upcoming changes determined by the parties, as well as the reasons that necessitated such changes, no later than two months in advance, unless otherwise provided by the Labor Code of the Russian Federation. However, in this case, the transition to a different source for the formation of the wage fund is not in itself a basis for making changes to.
In the situation under consideration, the decision taken by the management of the budgetary organization to change the source of payment of wages does not affect the right of the employee to pay for work of equal qualification. Therefore, any special notification of employees about the planned change in accordance with Art. 74 of the Labor Code of the Russian Federation is not required.

The next question that may arise in practice is related to the reduction of individual units of posts in the staffing table. Most often, the liquidation of any positions is caused by insufficient funds to pay for the work of such specialists. However, the institution needs their services in certain situations. For example, in the organization there was an accident associated with damage to the sewer systems. There is no plumber in the state. In this case, is the organization entitled to conclude an urgent contract with the specified specialist?

By virtue of Art. 58 of the Labor Code of the Russian Federation, an urgent one is concluded when labor relations cannot be established on indefinite term taking into account the nature of the work to be done or the conditions for its implementation, namely in the cases provided for in Part 1 of Art. 59 of the Labor Code of the Russian Federation, for example:
- for the duration of the performance of the duties of an absent employee, for whom, in accordance with labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract, the place of work is retained;
– for the duration of temporary (up to two months) works;
- to perform seasonal work, when, due to natural conditions, work can only be done during a certain period (season);
- for work that goes beyond the normal activities of the employer (reconstruction, installation, commissioning and other work), as well as work associated with a deliberately temporary (up to one year) expansion of production or the volume of services provided;
- with persons entering work in organizations created for a predetermined period or to perform a predetermined job, etc.
However, for this, the staff list of the organization must have a unit of this profession, for which the above person can be accepted, otherwise the payment of wages to him will be illegal.
For example, civil law contracts can be concluded with persons involved in the elimination of an industrial accident. For this, a number of conditions must also be met:
- the availability of appropriate funds under the relevant sub-article of KOSGU. Note that this also applies to contracts concluded with the condition of payment from funds received from income-generating activities. If these expenses are included in the plan of financial and economic activities of the institution, then it has the right to make them, and therefore assume obligations to pay them;
– strict observance of the norms of the Law on the contract system*(2).

* * *

Summing up all that has been said, we note the following:
1. The staffing table (f. T-3) is a personnel document drawn up according to the approved form as a single document for the organization.
2. Positions in the staff list must be reflected in accordance with the established classifiers.
3. Salaries for positions of the same name should be set the same. Realization of the worker's right to receive more for skilled labor wages should be executed by establishing appropriate allowances and payments provided for by the remuneration system of this institution.
4. When reducing staffing units, the requirements of the Labor Code of the Russian Federation should be taken into account, in particular, warn each employee personally and against receipt at least two months before dismissal.

M. Zaripova,
journal expert
"Public organizations: accounting and taxation"

, Previous post
Next post