We count the number of employees: average, payroll

The staffing table according to the unified form T-3 is used by companies and enterprises to organize information about the personnel structure, number of employees, salaries, allowances, etc. It is believed that every enterprise and individual entrepreneur should have such a document if it has a staff of employees. Employers and personnel often have questions related to the mandatory nature of the unified form T-3, its completion, changes made, and approval of a new staffing table.

Do companies have to have a staffing table?

Let us present two opposing points of view on this issue that exist today. The first asserts that enterprises must compile and have a SR. It is in it that the employee’s labor function and the amount of his salary are indicated, along with the employment contract. Art. 15 (explains the concept of labor relations) and Art. 57 of the Labor Code of the Russian Federation (determines the content and essence of the employment contract) define the labor function as “work according to the position in accordance with the staffing table.”

Adherents of the second point of view believe that the decision on whether an economic entity needs SR is made by the manager himself. This opinion is justified as follows:

1. Fast. Goskomstat of Russia No. 1 dated January 5, 2004 established only recommended for use: unified T-3.
2. Instructions for filling out work books (approved by the Post. Ministry of Labor of Russia No. 69 of October 10, 2003) indicated that records about the name of the position, profession, specialty, etc. are made “ as a rule , in accordance with the organization’s SR.”

Consequently, it is not indicated anywhere that SR is mandatory for use.

Attention! The FSS, the Pension Fund of the Russian Federation, and the Federal Tax Service agree with the first point of view. The FSS document is needed to verify the correctness of the calculation of insurance premiums, the Pension Fund of the Russian Federation - to clarify information about the length of service. Tax authorities may request SR during on-site audits.

Is it a mandatory document?

Despite the fact that Order of the Ministry of Culture No. 558 in its list of standard documentation contains the name of the document as staffing, maintaining this document is not mandatory, and personnel employees may not create it.

However, if the requirements for maintaining a staff list are contained in industry orders, which is relevant for Rostechnadzor of the Russian Federation, the list will need to be included in the list of mandatory personnel documentation.

Rules for filling out work books are presented on our website. Is an employment contract in electronic form legal? Find out here.

• List of structural divisions.
• List of staff units with a list of employees by name.
• The size of the tariff rate (salary) for each.
• Additional information or notes.

It’s not difficult to create a staffing structure and keep it up to date. The HR department employee needs to enter into it basic information about the hired personnel as of the required date. The more detailed the document is, the more convenient it is to use.

Is it necessary to approve the staffing arrangement and who should do it? The document, unlike the staffing table, does not require approval by order of management, since it only reflects the arrangement of personnel at a certain moment.

The main tasks of staffing in the company

ShR can be useful for an economic entity by performing the following tasks:

1. It describes the structure of the company, departments, divisions. By looking into it, you can immediately get an idea of ​​the system of divisions of the company.
2. It contains information about the total number of employees in the entire company, in each division, and about how many staff units there are for each position.
3. Provides information about what wage system was adopted by the personnel of each department, workshop, etc.
4. Sets the amounts of allowances for staff.
5. Using this paper, you can easily track the number of vacant positions.

Thus, one should not diminish the importance of such a document as the HR, the organization and its personnel department, if there is one.

Information in the personnel arrangement

This code is one of the most voluminous and detailed personnel documents. There is no mandatory list of data, but years of office work practice have formed an ideal list of necessary information:

• name of the enterprise division (name of department, workshop, branch, representative office);
• department code (if an enterprise has a large number of departments, they may be codified, but this item is not mandatory);
• positions and their number provided for in individual structural units;

  
  Sample personnel arrangement in an organization

• wages broken down into three components - salary, allowances, total amount;
• surname, name, patronymic of employees;
• details of orders on personnel movements;
• additional information at the request of the employer (vacation, maternity leave, temporary disability, suspension from work, and so on).

This information largely duplicates the personnel schedule, which is natural, since the latter is the basis for staffing.

Validity

The company can choose the validity period of the staffing schedule independently. In most cases it is drawn up for 1 year. If the organization is small, with a small number of employees and is not actively developing, then the staffing table can function for several years. In large organizations whose staff is growing rapidly, the document is filled out annually.

If new positions appear throughout the year, the number of staff positions, vacancy names, and salaries change, then amendments and additions can be made to the document. This is done by issuing a special order (we will discuss it below) and introducing changes to the ShR.

Is it necessary to use the T-3 form?

The staffing table in form T-3 was fixed by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. All unified forms have ceased to be mandatory for use in work since January 2013. From this moment on, company managers received the right to work with independently created forms. It has become possible to supplement existing unified forms with new details.

In most cases, business entities use the T-3 form, since it is familiar to many accountants, experienced personnel officers, and employees of inspection departments and contains all the necessary data. And what's the point of reinventing the wheel?

Important! Management decides which forms the business entity will use, unified or developed independently. The choice must be recorded in the company’s accounting policies using a separate order to make appropriate changes there.

How to correctly fill out the T-3 form for a personnel employee

The staffing form consists of two parts: introductory and main (tabular). Let's look at how to fill out each of them.

Introductory part

The first thing to do is indicate the name of the company. It must match the one written on the registration certificate. If the “name” contains Latin letters or words, then this should be indicated. If the registration document contains a short and full name, then any of them can be entered into the ShR.

Next they write the OKPO code, the document number and the date of its preparation. Then you should indicate the period of operation. Usually only the approval date is written, because the end date is not always known, since the schedule may be subject to change by creating a new document during the operation of the company.

Main part

This part contains a table. Let's look at how to correctly fill out each column out of 10.

Column 1. Here you need to enter the name of the structural unit. These include workshops, departments, and branches. It is more convenient to indicate divisions in a document in a hierarchical order. For example, first of all, indicate the administration, legal department, accounting, personnel department, that is, those departments that deal with general management. Next are the departments that carry out the main tasks of the enterprise, for example, production, sales department, etc. Units performing auxiliary or service tasks are listed last. For example, these are warehouses, the supply department.

Column 2. You need to enter the code of the structural unit. The number is assigned by the employer. This is usually done like this: the main department is assigned the code “01”, the departments that are part of it are assigned the codes “01.01”, “01.02”, etc. In this way, you can designate the place of a department in the overall hierarchical system of a company or enterprise.

Column 3. This contains information about the citizen’s position, rank, and qualifications. If you can choose a job title in accordance with OKPDTR (stands for the All-Russian Classifier of Worker Occupations, Employee Positions and Tariff Classes), then it is better to choose it. Since it has been operating since 1994, many professions and positions are outdated, and new ones have not been introduced.

It is imperative to select a name from this directory if the employee is entitled to any guarantees: benefits, compensation, etc. Otherwise they will not be provided.

Column 4. Here for each position you need to note the number of staff units. If the company practices part-time work, then the number is indicated in the form of decimal fractions: 0.25, 0.5, 0.75, 1.25, etc. Let's look at an example: the company has 2 designers, one full-time, the second part-time; in this case, in the ShR they write - 1.5 staff units.

In addition, vacant positions can be added to the HR. If it is planned to expand the staff, then they can be entered into the document in advance so as not to make adjustments to it in the future.

Column 5. In this field you need to indicate the tariff rate for each position, that is, the monthly salary.

Columns 6-8. This includes data on existing allowances in the organization. These may include bonuses, additional payments, incentive and incentive payments. In some cases, they can be set by the employer himself, and in some they have already been introduced by the Labor Code of the Russian Federation: various allowances for the number of years worked, for harmfulness, etc. The amount of allowances can be fixed or expressed as a percentage of the salary.

Column 9. In this column you need to note the total amount, which is calculated by adding columns five to eight for each of the personnel in specific positions.

Column 10. It indicates comments, if any. Here you can enter details of orders for personnel, etc.

The “Total” line at the end of the table should contain the total number of staffing units of the business entity and the monthly salary fund (total amount in the ninth column).

At the end, the head of the personnel department (may have a different name) and the chief accountant of the enterprise or company put their signatures. The seal is placed at the request of the management.

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Headcount - what is it, average number of employees

Every company, large or small, has a certain number of employees, which can be seen in a report such as headcount. Which is of particular importance in accounting in a company.

The headcount is a document that reflects absolutely all employees of the company, of any position. Even if an employee works only during the season, and not completely for the whole year, then he is also included in the company’s payroll.

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Payroll and average number

As can be seen from the definition, this document includes all employees of the company. A properly compiled number of employees on the payroll means correct and timely submission of reports. This document takes into account even those who are absent from work at a particular moment. But they don’t indicate people who work part-time.

Also, people belonging to this company, but working in another company, are not included here. Full-time employees, students undergoing internships, or people who gain experience here are not included in the report. Another category of people who cannot appear in the report in any way are those who quit.

The average number of employees is slightly different from the previous one. This type of document is used to calculate the average salary in a company, labor efficiency, staff turnover, and turnover ratio. Here the calculation is made for a specific time.

Workers who are not included in this list:

• Women on maternity leave;
• Business travelers, at harvest, at adjustment work. What this has to do with it does not affect whether the company pays him a salary.
• Disabled people of the Great Patriotic War.

Employees who do work from home are included in this list in full, and employees who worked from home, but not for a full period, are included for the time actually worked.

Regulatory act for calculating headcount

Any actions carried out regarding employees of an enterprise or company are regulated by the Labor Code and regulations. The regulations provide for the organization of the enterprise structure. There is also a normative act that coordinates the calculation of the average headcount.

When conducting it, you should adhere to the Instructions that determine the order of compiling these forms:

• No. P-1 “Information on production and shipment of products”
• No. P-2 “Information on investments in non-financial assets”
• No. P-3 “Information on the financial situation in the company”
• No. P-4 “Information on the number, wages, movement of workers”

By adhering to the rules prescribed in these legislative documents, you can draw up and fill out forms regarding these numbers, eliminating errors in them. This will significantly help save time on redoing documents.

Calculation of the number of employees with an example

To understand the concepts more specifically, you need to perform some calculations.

For example, there is . There are 25 people working there under a labor contract. The work plan with an exact indication of time and standards is a 40-hour five-day period. The list value as of November 30 is 25 people.

From December 3 to 16, one of the workers named Petrov was on vacation. December 5 Yarovaya is an accountant on maternity leave. To replace her for this period, Sidorov was hired on December 10. From December 10 to 14 inclusive, student Bortnikov came for practical training.

An employment contract was not concluded with him. On December 18, 19 and 20, 3 people were hired with the conclusion of a contract - Alekseeva, Bortyakov, Vikulov. All of them are on internship for 2 months. On December 24, Gorbachev, who held the position of driver, resigned.

From the personnel listed above, this composition for December will include:

• Petrov - from 1 to 31.12,
• Yarovaya - from December 1 to December 31,
• Sidorov - from 10 to 31 of the same month
• Alekseeva - from December 18 to 31,
• Bortyakova - from December 19 to 31,
• Vikulov - from December 20 to 31,
• Gorbachev - from December 1 to December 24.
• It is required to make a calculation based on the average number of personnel for December.
• Weekends and holidays in December were the 1st, 2nd, 8th, 9th, 15th, 16th, 22nd, 23rd, 30th, 31st. Here numbers matter just as much as on weekdays. The value for December 1 and 2 will be equivalent to the payroll number for November 30, December 8 and 9 - for December 7, and so on.

Calculation of the average number of employees with an example

Accountant Petrov does not appear in the average headcount (since December 5). And student Kuznetsov, in general, appears on the payroll because he does not have a specific position.

Source: https://911urist.com/biznes/spisochnaya-chislennost-rabotnikov.html

How to approve the company's staffing table

The HR is put into operation by the employer with the help of an order approving the staffing table. Management can approve HR department employees, accountants, and legal department employees as responsible for developing and filling out the form. The manager himself may be responsible, especially if the enterprise does not have a large staff of employees. If work on the ShR is entrusted to a specific person, then he must be designated in the order. In addition, you can specify this task in the employment contract with him.

Remember! The dates for document approval, implementation and creation may vary. It is not forbidden to approve the staffing table even after it has been completed, but it can be put into operation much later than it has been compiled and approved.

The text of the order must contain the following information:

• name of the business entity;
• name and number of the order;
• place and date of creation of the document;
• dates of approval of the schedule, its introduction into work (here you should also note the number of staff positions and enter data on the monthly salary fund);
• Full names and positions of those persons entrusted with the preparation of the SR;
• indication of the annex to the order - the ShR itself and its details;
• signatures and positions of the manager and persons responsible for drawing up the document.

For your information! It is more convenient to introduce the staffing table from the 1st day of the month, since staff salaries are calculated monthly.

Normative base

The law does not establish the form of staffing, as well as the rules for its implementation, which does not mean a complete absence of regulation.

Thus, clauses 98-99 of Rostechnadzor Order No. 372 dated May 30, 2008 contain explanations on the rules for creating and maintaining the specified document, including the main subsections and a list of necessary information, as well as persons who may be authorized to draw up the arrangement.

Also, a mention of a staff certificate is contained in Order of the Ministry of Culture of Russia dated August 25, 2010 N 558, which approved a list of standard management documents issued in the course of the economic activities of a particular enterprise.

That is, the law does not contain a direct indication of the maintenance of the specified document, but the company has the right to approve the procedure for registering the placement independently, based on the need to streamline personnel information or on the basis of industry regulations, if any have been created.

We will draw up a sample order for approval of the staffing table

LLC "Aphrodite"

Order No. 34-OD

Sarapul

December 30, 2022

On approval of the staffing table

I ORDER:

1. Approve staffing schedule No. 3-ShR dated December 30, 2022 in the amount of 35 staff units and a monthly wage fund in the amount of 1,238,000 (one million two hundred thirty-eight thousand) rubles. 2. Introduce document No. 3-ШР dated December 30, 2022 into operation from January 1, 2022. 3. Control over the implementation of this order is entrusted to the HR manager Nikolaeva E.A.

Appendix: ShR No. 3-ShR dated December 30, 2022.

General Director: Simonov / R.O. Simonov

I have read the order:

HR Manager: Nikolaeva / E.A. Nikolaev

Extract from the staffing table

An employee may request such a document to submit it to the Social Insurance Fund, Federal Tax Service Inspectorate, Pension Fund and other institutions. In some organizations, the receipt of such an extract must be preceded by writing an application for its issuance. The manager does not have the right to refuse to issue this document to his employee, since the employee has the right to receive from the employer all information that concerns him personally.

The extract is prepared by an employee of the personnel service, certified by the employer, the head of the personnel service and the employee who compiled the document. The employee who requested the extract also signs.

The paper is not a copy of the SR; it contains only those data that are relevant to the employee who ordered it.

The document must contain only the following information:

1. The name of the paper and the date of its preparation.
2. Company name.
3. A table with the following data: structural unit in which the employee is registered, his position, number of pieces. units, salary, allowances, monthly wage fund for this position, notes.
4. Validity period of the statement.
5. Signatures of the above employees.

Important! The fact that the employee was issued an extract must be noted in the journal of documents issued by the personnel department, as well as in the employee’s personal file.