IP offices in different cities staffing table. The staffing of an individual entrepreneur and its need. The procedure for approving the staffing table

The work of each enterprise is based on the legislative acts of various levels of subordination. An important role in the life of any organization is played by local documents adopted and published for the enterprise itself.

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The staffing table also belongs to documents of a local nature. The features and design features of this important document are disclosed below.

What is this document?

Staffing is a normative act of a local nature. Based on the Charter of the enterprise.

For unification, the Decree of the State Statistics Service approved the T-3 form.

At enterprises, it is used to register the number of employees, their composition and structure.

Includes:

Name of departments, assigning them a code.
Name of positions, specialties, professions, category, qualification class.
Number of employees, salary, allowances.

The staffing is designed to:

Form the organizational structure of the enterprise.
Form the number of departments and staff units.
Establish a payroll system for employees.
Set allowances and their size.
Facilitate recruitment for vacancies.

What does the law say?

Normative base

Labor Code. Art. 15 and 57 contain references to the staffing table. This is due to the fact that the duties, rights and remuneration of the employee come from the staffing table.
Instructions for . It is indicated that all entries are entered in the work book on the basis of the staffing table.

There is no normative act that specifies the obligation to maintain a staffing table. Despite such a "hole in the law", all control services request this document.

With its help, information about employees, remuneration for the work done, etc. is checked and collected. Therefore, its absence is a violation of labor law and entails a fine.

Conclusion: the staffing table should be in every enterprise.

Responsible persons. Who is signing?

The head of the enterprise, the heads of the personnel and accounting departments have the right to sign in the staffing table. This means that the employees of these services are responsible for compiling, executing, making changes.

The signature is placed at the end of the document. If the staff list consists of more than one page, signatures are placed on the last page in special signature lines.

During the initial development of the staffing table, the graph for signatures can be entered on each page of the document.

When and how to make changes?

It is necessary to make changes every year or not, each manager decides separately. This is a planning document and it is desirable to update it annually.

The annual update will allow coordinating the quantitative and qualitative composition of employees.

If it is necessary to introduce or remove positions, abolish or add departments, a new document can be approved less often or more often.

Changes can be made in several ways:

Overall change. It is assigned a new registration number and ratified by order (decree).
Selective change. It should be registered in an order or order. This method is possible if the adjustments are not significant.

The changes made to the staffing table affect the already working staff; accordingly, adjustments should be made to the labor documents of those employees whom they concern.

This may be a change in position, department, additional responsibilities, change,.

When changing positions, the employee must be informed in writing two months in advance.

Thus, making changes consists of the following steps:

The consent of the employee to make adjustments to the schedule that concern him.
Writing and adoption of an order (instruction) on making adjustments.
Writing and accepting an application to the employee who is affected by the changes.
Recording the received changes in the work book.

How to draw up a staffing table correctly?

Procedure, stages and rules for filling

When writing the staffing table, the organizational structure of the enterprise should be referred to.

This is due to the fact that when drawing up the schedule, it is necessary to indicate the departments that are part of the enterprise. Next, a standardized form is filled out.

Steps for entering data into a standardized form:

Indicate the name of the enterprise according to the constituent documents. If there is an abbreviated name, it must also be indicated - in brackets or on the line below.
Specify OKPO code.
Indicate the serial number, according to the Journal of registration of document flow. When making multiple adjustments, enter a separate numbering (for example, with a letter value).
The date of preparation of the document is entered in a special column. It may not always coincide with the time of its entry into force. In this regard, in the unified form there is a column indicating the date from which it enters into force.
In the column "State in the number of ... units" the number of official units is entered.
Graphs are being filled.

Sections, columns and their features

Section 1 "Name of the structural unit"

Departments, representative offices, branches are introduced.

Data is entered from top to bottom.

The first line indicates the management of the enterprise. This is followed by the financial department, accounting, personnel, department of economic issues.

After filling in the graph by the departments of the first level of subordination, it is necessary to enter data on production.

All shops and sections are indicated. After this level, data on service units (warehouse, for example) are entered.

Section 2 "Code of the structural unit"

With the help of this section, the hierarchical structure of the enterprise is clearly traced.

In order to facilitate the filling of this column, you should use industry classifiers.

A specific code is assigned to any structural unit in order to facilitate document management.

Assignment starts from large to small. For example, the department is 01, the departments in the department are 01.01, 01.02, etc., in the department, the group is 01.01.01, etc.

Column 3 "Position (specialty, profession), category, class (category) of employee qualification"

The section is filled on the basis of the Classifier of occupations of workers, positions of employees and wage categories.

For organizations that are funded from the federal budget, the use of a classifier is an integral part of the workflow process.

Data is entered in this column in accordance with the characteristics of the activities of each enterprise.

Section 4 "Number of staff units"

Contains data on the number of work units. The staff units of a budgetary organization are approved by higher organizations.

At an enterprise of non-budget forms of ownership, staff units are determined by its needs and economic feasibility. If the enterprise has staff units working at 0.5 or 0.25 rates, then when filling out this section, shares are indicated.

Vacancies fit into the number of vacant state units.

An example of a staffing table with a rate of 0.5:

Section 5 "Tariff rate (salary), etc."

This section contains data on wages by position.

With the help of the tariff rate, employees are remunerated for the duties performed in accordance with the employment contract. This payment method is actively used by state-owned enterprises and organizations. When charging salaries, it is necessary to refer to the Unified Tariff Scale.

Salary - a fixed remuneration for the performance of duties that are directly specified in the employment contract.

The formation of salary is carried out for a certain period of time (month, quarter, half a year).

The establishment of the salary of employees of budgetary organizations is based on the Unified Tariff Scale. Enterprises of private forms of ownership proceed from financial possibilities, but not below the minimum wage, which does not include bonuses, allowances, payments for special working conditions, etc.

The data is indicated in rubles.

Section 6-8 "Surcharges and Surcharges"

Contains data on incentive payments, compensations (bonuses,) established by the legislation of the Russian Federation (“northern”, for an academic degree) and introduced at the discretion of the organization (related to working conditions).

For enterprises and organizations that are financed from the state budget, the amount of allowances is established by the Government of the Russian Federation, for private ones - by the management of the enterprise.

Allowances are set as a percentage of salary. Payments are a fixed payment.

Section 9 "Total"

Columns 5 - 8 are summarized. All expenses during the month are indicated.

Section 10 "Note"

Changes are made to the column, clarifications according to the staffing table.

When is it compiled and approved?

A staffing table is drawn up when opening a new enterprise, branch, subsidiary, etc., and when significant changes are made.

Due to the fact that wages are paid monthly, it is most correct to set the date of entry into force on the first day of the month.

The staffing table is approved on the basis of an order or order signed by the head of the enterprise or an authorized person.

Also, in the staffing table, the appropriate details should be entered in the "Approved" column. Further, the data is entered into the Registration Journal, after which the number is entered into the order. Further, after the approval procedure, the staffing table is sent for storage.

Sample filling 2019:

Important nuances

Rounding of positions

When entering the staffing level, the staffing table may contain whole units and fractional ones.

There are two options for rounding staff units:

Rounding is carried out for each division.
Employment units are rounded for several departments.

Wherein:

Rates less than 0.13 = 0, i.e., recline.
Rates of 0.13–0.37 are equal to 0.25 of a regular position.
Rates 0.38-0.62 are rounded up to 0.5 rates.
Regular rates of 0.63-0.87 are equal to 0.75 rates.
Over 0.87 - full rate.

Drawing up a staffing table for individual entrepreneurs

According to the legislation, an individual entrepreneur can hire employees. From the moment the employees are accepted, he becomes an employer and must maintain a staffing table. The exception is cases when the duties and form of the employee's activity are described in detail in the employment contract.

Staffing helps to get rid of the difficulties of unpredictable situations when working with staff.

When compiling the staffing table for individual entrepreneurs, it is worth adhering to the same principles and rules as for large companies.

But at least it is worth filling out Columns 1-5.

Development of staffing in a budgetary institution

Staffing is an integral part of the work of any budgetary organization. It is also compiled according to the standardized T-3 form in accordance with all of the above principles and features.

However, for budgetary institutions it is mandatory to use:

All-Russian classifier of occupations of workers, positions of employees and wage categories.
Qualification directory of positions of managers, specialists and other employees.
Unified Tariff and Qualification Directory of Works and Occupations of Workers (ETKS).

The staffing table is an internal regulatory act of the organization that greatly simplifies the maintenance of 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 on the average number of employees, on the monthly payroll and on the type of activity of the company.

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, usually the SHR is compiled 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 No. 402-FZ dated 06.12.2011"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 draw up a staffing table (sample 2019) for an 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 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 approve a new document based on the old sample. In both cases, documentation will be required, as well as 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 for a construction organization with 10 staff positions. The sample is compiled according to the unified form T-3.

The staffing example is approximate; separate divisions, branches and other structural units of the company may be included in the document.

staffing- this 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.

How to make a staffing table

As a staffing form, a unified form No. T-3 is used, approved by the Decree of the State Statistics Committee of the Russian Federation dated 05.01.2004 No. 1.

The staffing table is compiled according to the structural divisions of the organization in order of subordination of employees. The staffing form is filled out by a personnel officer, a labor economist or an accountant. The staffing table is approved by order of the head of the organization.

Organization staffing: instructions for filling out the T-3 form

We fill in the field "company name" according to the data in the constituent documents of the organization.

We put down the OKPO code of the organization.

We put the number, the date of the staffing table (in the format day, month, year) and the period of its validity.

In the column "Approved" we indicate the date and number of the order of the head of the organization on the approval of the staffing table, the total number of staff units.

Let's start filling out the table.

In the first and second columns indicate the name and code of the structural unit of the organization, respectively.

In the third column, we indicate the position in accordance with the Classifier of Occupations for each structural unit in the order of subordination.

In the fourth column, we indicate the number of staff units for each position.

In the fifth column we put down the tariff rate (salary) in rubles for each position.

The sixth-eighth columns "Surcharges" are filled in if there are additional payments (in rubles) to employees of certain positions for special working conditions, working hours, special knowledge or incentive bonuses.

The values in the ninth column are calculated by summing the numbers in columns 5-8 and multiplying by the number of posts in the fourth column for each position.

We knock out the total number of staff units (the sum of the values in the fourth column) and the total monthly payroll fund (the sum of the values in the ninth column).

We put the signatures of the head of the personnel department, the chief accountant.

Changes may be made to the staffing table in connection with the introduction of a new position, its renaming, transfer to another department, change in the tariff rate, etc. on the basis of the order of the head of the organization.

IP on the simplified tax system draws up a staffing table, e if he has employees. An example of filling, a sample and tips on how to design a staff is in the article.

The IP staffing table is used to formalize the organizational structure, composition and number of employees (Article 57 of the Labor Code of the Russian Federation, section 1 of the instructions approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1).

Staffing for IP: mandatory or not

The Labor Code of the Russian Federation does not say that all employers should have a staff. However, there are no documents abolishing the practice of compiling. At the same time, there are strong arguments in favor of the design of this document:

allows you to determine the number of employees, the amount of money for their maintenance and organizational structure;
can confirm the validity of the application of tax incentives and the attribution of expenses to the cost of production (works, services, costs).

Federal Law No. 348-FZ of July 3, 2016 made it possible to simplify the personnel workflow of individual entrepreneurs and abandon local acts, the norms of which are in standard employment contracts. This means that from the rules of the work schedule, the provisions on wages and bonuses, shift schedules, etc. However, an individual entrepreneur will have to draw up. True, only if he attracts hired personnel for work. Individual entrepreneurs without employees do not need a staffing table.

Have a question
When does an individual entrepreneur have the right to refuse local acts?

In order to abandon local personnel documents, an individual entrepreneur will have to sign employment contracts with all employees in a standard form (Federal Law of July 3, 2016 No. 348-FZ, Decree of the Government of the Russian Federation of August 27, 2016 No. 858).

Entrepreneurs who have:

there were no employees in 2016;
in 2016, the average headcount did not exceed 15 people, and the income was 120 million rubles.

In addition, entrepreneurs who apply the patent system or registered in 2017 have such a right (Article 4 of the Federal Law of July 24, 2007 No. 209-FZ).

How to make a staffing table for IP

Let's figure out how to arrange the staffing table for IP for 2017 in accordance with all the rules.

The staffing table for individual entrepreneurs on a simplified basis can be unified or free-form developed by an entrepreneur. The unified form No. T-3 was approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1. There must be mandatory details in your own form (part 2 of article 9 of the Law of December 6, 2011 No. 402-FZ).

The unified form must be completed in full. For example, the columns "Rank" and "Surcharge", if a category is provided for a particular position, as well as the payment of bonuses or allowances. In column 3, reflect the rank by position (if any). In column 5 - salary in accordance with the wage system. In columns 6-8 "Surcharges", indicate the incentive and compensation payments (bonuses, allowances, additional payments) established by the current legislation (for example, northern allowances, allowances for an academic degree, etc.), as well as those introduced at the discretion of the individual entrepreneur (for example, associated with the regime or working conditions). At the same time, the indicators in columns 5-8 can be expressed not only in monetary terms - in rubles, but also in other units of measurement (for example, in percentages, coefficients, etc.).

Shtatka is an impersonal document. It does not indicate specific employees, but the number of positions and salaries for them. Employees are appointed to positions by orders of individual entrepreneurs after the approval of the schedule.

Hourly pay . When employees are paid by the hour, the salary is determined in accordance with the qualifications and the number of hours worked. If the individual entrepreneur uses a unified form, in column 5 "Tariff rate (salary), etc., rub." indicate the amount of wages per hour of work in rubles, and in column 10 "Notes" - "Hourly wages" and give a link to the local document that regulates.

Part-timers.As a general rule, the staff list should indicate all units of the position (including part-time ones), regardless of who they will be occupied subsequently: part-time employees or main part-time employees. For example, if the value 0.5 is indicated in the column "Number of staff units", this does not mean that the rate is replaced by a part-time job. The main employee can also receive half the rate, for example, in the case of combining professions (positions) (part 2 of article 60.2 of the Labor Code of the Russian Federation).

See how the staffing table for individual entrepreneurs on the simplified tax system should turn out (example of design, sample).

Example:

The staff of an individual entrepreneur is 10 people. Monthly salary fund - 200,000 rubles. The staff includes, in particular:

chief accountant (salary 25,000 rubles);
sales manager (salary 20,000 rubles);
driver (salary 15,000 rubles), etc.
responsible for maintaining personnel records - chief accountant A.S. Glebov.

A sample staffing table for IP is below.

IP staffing table (sample filling)

How an individual entrepreneur approves and changes the staffing table on a simplified basis

When the schedule is drawn up, it must be signed by the chief accountant and the head of the personnel service (or the employee responsible for personnel records). After that, the staffing table must be approved by the entrepreneur.

Changes to the document can be made at any time when there is a need for this (clause 1 of the letter of Rostrud dated March 22, 2012 No. 428-6-1). In addition to renaming positions, setting a different salary, etc., there are separate procedures in labor legislation that can also lead to a transformation in the staffing table. For example, reduction in the number or staff of employees (Article 180 of the Labor Code of the Russian Federation), organizational or technological changes (Article 74 of the Labor Code of the Russian Federation), etc.

The IP staffing table is a local regulatory act that does not regulate the labor activity of employees. Therefore, it is not necessary to acquaint employees with the staff.

The staffing table is an internal document of the company, which reflects information about its structure, staffing, number of staff units, as well as the tariff rate for each position. The need for such a local act is spelled out in the provisions of the Labor Code of the Russian Federation. But they are talking specifically about organizations, while individual entrepreneurs are not mentioned. Let's see if individual entrepreneurs need to draw up this document. And also consider how the staffing table for individual entrepreneurs is compiled, filled out and approved on a “simplified” basis using a specific example.

Mention of the staffing table (SR) can only be found in Article 57 of the Labor Code of the Russian Federation. She says that when concluding an employment contract (contract), its text must specify the position of the employee, his specialty, profession, which must correspond to the company's staffing table. Otherwise, you should specify in detail all the labor duties and functions that are assigned to the employee being hired.

From the foregoing, it follows that in cases where the TD (employment contract) indicates only the position of the employee (profession, specialty), then the organization is a priori assumed to have a staffing table. And vice versa, if the provisions of the labor agreement with the employee clearly spell out all his labor duties, point by point, indicate the specific types of work that he will have to perform, there is no need for an SR.

The same article 57 of the Labor Code of the Russian Federation refers to the staffing of organizations, while the need for entrepreneurs to have such a document is not mentioned at all. But this fact can be regarded in two ways, both by the individual entrepreneurs themselves and by officials of the Labor Inspectorate. And the absence of an SHR for an individual entrepreneur can be considered as a gross non-compliance with the Labor Law and entail punitive measures provided for in Article 5.27 of the Code of Administrative Offenses of the Russian Federation.

the total number of employed persons is more than 3 people;
the duties of the hired employees correspond to the generally accepted functions of standard positions (specialties, professions);
the staff of employees needs a clear structuring and a strict distribution of responsibilities.

Often there are situations when a newly hired employee concludes an employment contract with the employer and is drawn up for a specific position. At the same time, there is simply no current staffing table in which this position would be registered and fixed in the company. It must be understood that even the fact that the employer does not have a SR cannot serve as an obstacle to the employment of an employee, the performance of his job duties and the exercise of labor rights.

It happens that an employee is assigned to a position that is not provided for by the staffing table. The discrepancy between the information in the employment contract and the SR is not an obstacle to employment, and the disagreements that have arisen on the basis of Article 8 of the Labor Code of the Russian Federation, as a rule, are resolved in favor of the TD. And the employee is considered to be registered for the position specified in the employment contract.

Neglect of registration and filling out the staffing table can create some difficulties, primarily for the employer himself. In particular, an organization or individual entrepreneur that does not have a valid SR will not be able to carry out staff reductions. It is, of course, possible to do this more precisely. But there is an opportunity to run into a labor dispute with an employee and increased attention from the Labor Inspectorate. It is not possible to prove the legitimacy of the reduction and formalize the procedure in accordance with all the rules without an approved, current staffing table.

Staffing rules

The staffing table is drawn up and filled out in accordance with the unified form T-3, approved by Decree of the State Statistics Committee of the Russian Federation No. 1 of 01/05/2004. Employers, regardless of their status and form (LLC, OJSC, IP, etc.), are recommended to use this particular form. But it is advisory in nature, and if desired, the employing company can develop its own document form with its own structure. And that's why.

The Federal Law "On Accounting" states that primary documents are considered valid and can only be accepted for accounting if they are drawn up strictly in the form included in the album of unified forms of primary accounting documentation. And only those acts, the forms of which are not contained in these albums, can be drawn up in any form, but must certainly contain all the mandatory details listed in Article 9 of the Federal Law No. 129-FZ.

Since the Federal Law “On Accounting” refers specifically to primary documentation, it turns out that this rule has nothing to do with the staffing table. After all, it is not and never was a primary document. This is evidenced by the facts that the SHR does not reflect the household. operations involved in accounting, on the basis of this document, salaries are not calculated for employees and accounting is not formed. wiring.

Moreover, since the beginning of 2013, companies and entrepreneurs have received the right to independently develop forms of primary documentation and use them in their work. To do this, they only need to be approved by order of the general director (president, other executive) of the company or reflected in the appendix to the accounting policy.

It turns out that the employer is not at all obliged to draw up a staffing table in the T-3 form, but may well use his own, different from the unified one.

Organizations and individual entrepreneurs enter ordinary positions (specialties, professions) into the HR at their discretion; arbitrary names can be used for them. If the labor functions provided for by some positions are classified as dangerous, provide for the provision of certain benefits or have certain restrictions, then such positions, specialties, professions, as well as the requirements for the qualifications of workers employed by them, must fully comply with the provisions of the qualification directory (Article 57 of the Labor Code RF).

To date, there are three main directories that should be guided by: ETKS, CEN, OKPDTR. In cases where a profession (position) involving benefits or restrictions is not indicated in these directories, it must be entered in the employment contract and other documents on the basis of documents granting the right to benefits or imposing restrictions.

The difficulty lies in the fact that various legislative acts of the Russian Federation provide for a huge number of very different categories of workers who are entitled to certain benefits. Therefore, in order to avoid accidentally making a mistake that entails punishment by the Labor Inspectorate, it is wiser for employers to abandon amateur performance and enter the names of positions in the SR in strict accordance with the recommended directories.

The procedure for filling out the staffing table in the form of T-3

Column 1 indicates the name of the structural unit where this or that position is provided. For example, accounting, personnel department and so on. In column 2, the code established for each division is entered. Column 3 contains the names of all positions (specialties, professions) provided for in a company or an individual entrepreneur.

Column 4 of the SR reflects information on the number of staff units. For each position, this indicator can be indicated both as an integer and in shares (for example, 0.5 or 0.25). In column 5, the salary established for each individual position (for the whole staff unit) is prescribed. Columns 6 to 8 contain information about the allowances due to employees. They can be indicated both in monetary terms (rubles), and in percentages or coefficients.

If the value of certain allowances does not have a fixed value and varies depending on some indicators, for example, length of service, then it is quite acceptable not to fill out columns 6-8 at all. Instead, in column 10, as a note, you should indicate the document regulating the rules for granting and the amount of allowances.

It is noteworthy that it was the allowances that were reflected in the staffing table. In turn, bonuses and other incentive payments are not indicated in this document. Why exactly the extra part of the salary deserved to have revenge on the staff list is not entirely clear. Moreover, the labor legislation does not provide a clear definition of the concept of "surcharge".

Column 9 of the staffing table should reflect the total amount of wages due to an employee holding a specific position. But it is possible to derive the final value only on the condition that the data in columns 5-8 are expressed in a single equivalent - in rubles. Otherwise, it is not possible to sum up.

How the staffing is approved

The right to approve the staffing table is given to the head of the company or individual entrepreneur. For this purpose, an appropriate order is issued. Stamping the SHR is not mandatory, it is allowed at will and is not considered a mistake.

The completed and approved staff list is not considered the final form of the document and can be changed as many times as required. It is not necessary to justify the changes being made. Even in the event of a disputable situation related to the reduction of an employee, the reasons and rationality of changes in the SR are not taken into account by the courts.