Validity period of the staffing table: are there standards for drawing up and for what period is it approved?

Every employer must maintain personnel documents that govern its relationships with employees. These are not only employment contracts and books, but also local, that is, internal acts.

One of these acts is called the staffing table. It lists the positions of employees, the number of units for each of them, salary and other data. Find out how to properly draw up a staffing table, because every employer needs this document.

Payroll and personnel records

Is it possible to refuse staffing?

There is no direct provision in the Labor Code that would oblige the employer to draw up a staffing table. But Article 57 of the Labor Code of the Russian Federation, which lists the mandatory terms of the contract with an employee, states that the labor function (job function) must correspond to the staffing schedule. It turns out that without this document it is impossible to enter into the employment contract what position the employee is hired for.

Staffing is required even for micro-enterprises that enter into standard employment contracts with employees. After all, such an agreement allows you to waive only some local acts, for example, provisions on the protection of personal data.

Thus, every employer must maintain a staffing table; this document cannot be abandoned.

How to choose a name when creating a schedule?

If any employees are entitled to benefits and compensation, you need to pay special attention to the job titles. In this case, the names must comply with Article 57 of the Labor Code. Titles must be selected using qualification reference books or professional standards. The latter are approved by the Government of the Russian Federation.

When determining the job title, you must rely on these provisions:

Professional standards.
Industry standards.
Directories.
Acts that approve the rules for naming positions.

All listed papers are posted on the website of the Ministry of Labor.

FOR YOUR INFORMATION! The employer has the right to choose the name independently. This is relevant in cases where the name approved by the act does not coincide with the essence of the work being performed. For example, job titles are often selected by employers in the IT field. The name must be chosen in accordance with the rules. In particular, it must fully reflect the essence of the activity.

Occupation codes

The codes are contained in the job classifier. They are needed for ease of use. It is easier to indicate the code in documents rather than the full name. Codes are also recorded in the staffing table. Through the code you can understand who obeys whom. Let's look at an example. The position code is 03. Employees subordinate to the employee in this position will be designated as 03.01, 03.02.

IMPORTANT! Government institutions must have a reference book with codes.

What information should be in the staffing table

The staffing table reflects the structure of the enterprise, so it is noted here what departments and divisions it has. Positions (specialties, professions), number of units, salary and total wage fund are also indicated here.

This document does not contain personal information about employees who hold or have held specific positions. Essentially, a staffing table is simply a list of jobs that an employer can provide.

When exactly should you draw up your staffing schedule? Considering that no standards have been established on this issue, you can focus on the date of conclusion of the first contract with the employee. But issuing it with an earlier date is also not prohibited. The main thing is that by the time the employment contract is concluded, the corresponding position has already been included in the staffing table.

In addition, it is necessary to issue an internal order that approves the staffing table. The order specifies the document details, the total number of employees and the monthly wage fund.

For what period is the company's staffing schedule drawn up?

Question

In the staffing table, in the line “for the period”, is it necessary to indicate the date from which the staffing table comes into effect or is it enough to indicate only the month?
(The details of the unified ShR form reflect that the staffing table was approved on a certain date of the month and the order number is indicated. The order for approval of the ShR indicates the date from which the ShR comes into force).

Answer

For the convenience of drawing up a staffing table by a legal entity or an individual who is an individual entrepreneur, a unified form N T-3 is provided (approved by Resolution of the State Statistics Committee of the Russian Federation “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment” dated 01/05/2004 N 1) . This form is not mandatory for use, but is only advisory. According to Rostrud, non-governmental organizations have the right to use forms of primary accounting documents developed by them independently (letters dated 01/09/2013 N 2-TZ, dated 01/23/2013 N PG/409-6-1, dated 02/14/2013 N PG/1487-6- 1). Despite this, it is recommended to use the unified Form N T-3 in your work, since it contains all the necessary details.

Information is entered into the unified form N T-3 according to the following rules:

in the line “For period” the period of validity of the staffing table is indicated, as well as the date of its entry into force.

If you do not intend to draw up a staffing schedule for a specific period, you only need to indicate the effective date.

Questions often arise about what dates should be indicated in the line “for the period __________ from “__” __________ 200_” and in the “Date of compilation” column. In the first case, you need to reflect the period for which the staffing table is approved (usually one year) and the date from which it begins to operate, and in the second - the date when the staffing table is actually drawn up.

The staffing table is approved by order (instruction) of the director of the organization or his authorized person. The details of this document must be indicated in the line “Approved by the Order of the organization dated “__” __________ 200_ N __”.

Applications

Guide to HR issues_ Staffing table (134 kB)
Form Staffing_ Unified form N T-3 sample (84 kB)

What form should I use to fill out the staffing table?

Since 2013, commercial organizations and individual entrepreneurs are not required to use primary documents of a unified form (with the exception of some, for example, cash registers). Therefore, each employer has the right to develop its own staffing form, provided that the accounting document contains all the necessary details listed in Article 9 of Law No. 402-FZ of December 6, 2011.

But in practice, many organizations and individual entrepreneurs use the unified form T-3, approved by Resolution No. 1 of the State Statistics Committee of Russia dated January 5, 2004. Your choice must be documented in the employer’s accounting policy.

Next, we will show an example of filling out the staffing table for 2021, compiled according to the T-3 form.

How to create a staffing table in an organization

You can create a staffing schedule at any time during the company’s operation. For this purpose, there is a form No. T-3 specially developed by Rosstat, but since 2013 it has ceased to be strictly mandatory - organizations have the right to develop forms independently.

However, it is recommended to use the staffing table at least as a basis, since the Rosstat sample contains all the necessary details.

Form T-3 can be filled out by either the head of the company or an employee of the human resources department or accounting department. You can store and maintain the document electronically, but it is recommended to have a paper version.

When the staffing table is designed, you need to calculate the number of staff units (positions) and the total salaries of all employees - the monthly salary fund.

Next, an order should be issued approving the staffing table signed by the head of the enterprise.

How to fill out form T-3

The unified form T-3 is a table with 10 columns. It must be filled out in accordance with the requirements of the State Statistics Committee.

How to properly draw up a staffing table for 2021 filled out according to the new rules? If we talk about the unified form T-3, then since the publication of the Goskomstat resolution, nothing new has been introduced into the filling out procedure.

In the header of the document indicate:

name of the organization or name of the individual employer;
OKPO code;
document number and date of its preparation;
validity period (usually up to one year);
details of the order that approved the staffing table;
total number of staff units.

The first two columns indicate the name of the structural unit and its code. There are no recommendations for the classification of units. These can be departments, administrations, sectors, branches, etc. The code usually reflects the subordination of departments. For example, the directorate or administration is usually assigned code 01.

The third column contains the name of the position, specialty, profession. You can refer to the following documents:

all-Russian classifier of workers' professions, employee positions and tariff categories (OK 016-94);
All-Russian Classification of Occupations (OKZ) OK 010-2014 (MSKZ-08);
qualification directory of positions of managers, specialists and other employees;
unified tariff and qualification directories of works and professions of workers by industry;
professional standards.

Next, for each position, indicate the number of staff units, which may be incomplete (0.25; 0.5; 0.75). If the organization has established tariff rates (salaries), then they are written in rubles for one month.

Please note: Article 22 of the Labor Code of the Russian Federation establishes that payment for equal work must be equal. This means that the salary for the same position should not differ among different employees.

It is not always possible to reflect wages in a fixed amount in the staffing table. For example, payment can be piecework, depend on a percentage of revenue or profit, on the coefficient of labor participation or distribution. In this case, in the “Note” column, you must make a reference to the local wage act. If the salary is determined in this way (that is, not in ruble terms per month), then column 9 is not filled in.

Columns 6-8 indicate additional payments - allowances, bonuses, additional payments. Of course, provided that they are provided at the enterprise.

Changes to the staffing table are made as necessary. For example, to introduce a new structural unit or add staff units. Changes to the schedule that are caused by staff reductions or the introduction of new conditions into employment contracts must be introduced no earlier than two months after the relevant order.

The staffing table for 2021 is signed by the head of the personnel service (or another authorized person) and the chief accountant.

Who has access to the staffing table

The approved staffing table is stored at the enterprise and can be requested at any time by the inspection authorities. This could be the tax inspectorate, extra-budgetary funds (PFR, FSS, FMOS), labor inspectorate, prosecutor's office.

What sanctions are threatened for the lack of staff? Firstly, this is Article 126 of the Tax Code of the Russian Federation - 200 rubles for an unsubmitted document. Secondly, the employer may be charged with violating labor legislation and other regulatory legal acts containing labor law norms. For this, according to Article 5.27 of the Code of Administrative Offenses of the Russian Federation, an individual entrepreneur will be charged up to 5,000 rubles, and an organization – from 30,000 to 50,000 rubles. Thirdly, without a staffing table it is difficult to prove that dismissal due to downsizing is legal and the employer does not have vacancies that it must offer to the laid-off employee.

As for employees, they should be familiarized with the staffing schedule only if this is specified in the collective agreement or other local act. In addition, access to this document must be provided if the employment contract with the employee does not indicate the salary amount, but refers to the staffing table.

Here is the opinion expressed by Rostrud in a letter dated May 15, 2014 No. PG/4653-6-1: “The staffing table is not a local regulatory act directly related to work activity. Therefore, the employer is not obliged to introduce it to the employee when hiring him.”

But if an employee asks to provide him with an extract from the staff, the employer must provide it. The document reflects the name and salary only of the position held by the employee.

The feasibility of using staffing tables

In order to implement an optimized management system, managers must have certain levers to control the current situation in the enterprise, as well as for planned and actual analysis of possible risks. For this purpose, a reporting system is usually used, as well as a system of collecting and consolidating information. Staffing also plays a certain role in the management system:

This is a tool for creating an effective personnel structure. In many enterprises, the correct structure of divisions is very important to create effective chains of interactions between departments and departments. The staffing table provides a structural understanding (from the top) of what the organization looks like.
Often, based on the staffing table, they evaluate the effectiveness of personnel, develop a personnel assessment system (KPI), and the effectiveness of interaction of certain structural divisions.
The staffing table can be used for a planned assessment of the wage fund. And also as a tool for changing and developing a more efficient payment system. Many organizations use data from this document to determine the amount of allowances, bonuses, and various motivational incentives for their employees.