Staffing 2022: rules that should not be forgotten

Staffing form

For the staffing table, a unified form T-3 is provided, which is approved by the Resolution of the State Statistics Committee of the Russian Federation “On approval of unified forms of primary accounting documentation for recording labor and its payment” dated January 5, 2004 No. 1.

The staffing table is a table with several columns:

Name of structural divisions and code.
Names of positions, specialties, professions, classes and categories of qualifications.
Number of staff units.
Tariff rates, salaries.
Allowances.
Total monthly salary.
Notes.

The organization has the right to develop its own form and approve it in its accounting policies. In practice, it is more convenient to use the ready-made T-3 form, especially since it is quite convenient.

All questions are answered in the booklet “Practical Encyclopedia of Accountants”

What information does the staffing table contain?
Who approves the staffing table
How to make changes to the staffing table
Staff book

Sample order for amendments to the ShR:

To compile the ShR, there is a T-3 form approved by the State Statistics Committee of the Russian Federation No. 1 dated January 5, 2004. At the same time, enterprises are allowed to develop their own sample forms. At the same time, such a document must comply with the requirements of Part 2 of Art. 9 of Law No. 402-FZ of December 6, 2011 “On Accounting”.

The document should display:

Structural departments
Job titles.
Job salaries.
Headcount data
Salary Fund.

If, after the issuance of the order approving the ShR, changes occurred in the numerical composition or official salaries were changed, then in this option the manager can issue an order in which the previous order on the ShR is declared invalid, indicating the date of entry into force of the new order and the attached new staffing table .

Below is a sample of such an order.

Due to the renaming of the position

If the names of some positions had to be changed in the staffing table, then in this option, in the order to change the ShR, you can refer to the improvement of the organizational structure of the enterprise. The rest of the order is the same as when approving ShR.

Below is a sample of such an order.

Due to salary increases for some employees

Current legislation does not allow employers to issue orders to reduce staff salaries.
An exception may be when staffing rates are reduced. The employer has the right to increase the salaries of some employees, citing an increase in workload or in order to motivate certain employees.

In this version, the sample order will look like this.

How to fill out the T-3 staffing table for 2022

In the header of the document you need to indicate information about the organization.

This is standard information that is indicated in almost every organization document:

Full name of the organization and OKPO code (Organization code - eight code characters according to the All-Russian Classifier of Enterprises and Organizations (OKPO).
Document Number.
Date of document creation.
Validity period and start date.
Details of the order for approval of the staffing table.
Total number of staff units.

Procedure for compilation

When issuing an order for an organization, including one approving the staffing table, it is mandatory to have information about the entity that is contained on the company letterhead. This:

full name of the enterprise;
all credentials (TIN, OGRN, KPP, etc.), bank details;
full address;
contact numbers and fax number.

We list the mandatory items that must be present in the order to put the staffing table into effect:

the name of the document in the center immediately below the organization data;
place of compilation indicating the name of the locality;
the date of execution of the order and its serial number in accordance with the accounting journal of the business entity;
a name that makes it possible to unambiguously interpret the contents of the document, i.e. “On approval of the staffing table”;
preamble, which sets out the rationale for introducing the document into the organization;
the presence of the word “I order” is mandatory, as a definition that the leader is giving orders regarding further actions;
Below are the points in order about the number of staff units and the general wage fund accepted at the enterprise, from what date they will be valid (if the date is not specified, then the date of the order is taken as the time of approval and entry into force). It is indicated that the staffing table is an annex to the order;
if, when a new one is approved, the old schedule becomes invalid, this must be indicated in a separate paragraph;
a responsible person is appointed for familiarizing staff with the document and who is assigned control functions: this can be the chief accountant, the head of the personnel department, or the head of the organization himself;
the final one is the name of the manager’s position, his personal signature and transcript.

Familiarization with the order can be made in separate sheets, on the front side below the manager’s signature or on the back. It is a listing of positions, dates of review and signatures with a transcript. Everyone must study the received document and sign in the appropriate line. In some organizations, it is customary to use a journal for these purposes, where each employee, after reading the order, signs his visa.

Columns of the staffing form T-3

The staffing table is an impersonal document. It does not contain the names or personal information of employees. This is just information about the number of employees, their positions, wage levels, general payroll, etc.

There are only 10 columns in the staffing form. It's easy to fill them out.

Graphs	What to fill out
1 and 2 “Structural divisions”, “Code”	Structural divisions are divisions, departments, workshops, etc. The structural unit code is filled in in accordance with the classifier in which they are arranged according to functional importance. If there is no classifier, codes can be assigned to departments arranged in alphabetical order or according to another principle. You can assign your own codes, any.
3 “Position (specialty, profession), rank, class (category), qualification	Enter job titles. In practice, employers can use any job titles, even the most non-standard ones. Moreover, over time, new professions and types of work appear. But. You should not abuse your right to choose positions. It is better to use common sense and indicate clear job titles and professions. The only thing that is important to know is that you cannot change positions and professions for which social or pension benefits are established. The names of such positions should be taken from the job classifier or professional standard.
4 “Number of staff units”	The number of units is indicated for each position. These can be either whole numbers or fractions. For example, 0.5 means that the employee is hired part-time.
5 “Tariff rate (salary)”	The salary must be indicated next to each position. For part-time workers, etc. You must indicate payment for the full rate. Taking into account the fact that column 4 will indicate 0.5 (or another indicator), all this will mean that the employee receives a portion of the salary.
6-8 "Additional allowances"	In these columns you must indicate all allowances for this position. It can be: personal allowances; bonuses for length of service in a company or industry; allowances for working with classified information; surcharge for hazardous working conditions. For example, in the Far North, each employee will have at least two additional payments: a regional coefficient and a percentage bonus. Supplements cannot be summed up. Each is indicated in a separate column. If three columns are not enough for everyone to list the form, add a few more columns. There may not be any allowances.
9 "Only per month"	This column should indicate the monthly salary. This is the sum of columns 5-8 multiplied by the number of staff units from column 4.
10 "Note"	Here, if necessary, you can refer to the Regulations on Remuneration if the staffing table cannot include all payment terms.

Download staffing form T-3

What is staffing and why is it needed?

The staffing table is a local regulatory act of the company, which records all the professions used in the organization, the number of workers needed in the company for each of them, and also the wages for each specialty.

This document is presented primarily as a table containing information organized by department. Therefore, it reflects information about the departments existing in the company.

The staff records information on wages for a time period in the form of a month, while they are specified for all elements included in its composition.

Using this data, the organization’s specialists can plan the company’s costs for attracting hired personnel, as well as manage and make decisions regarding the company’s future activities.
Attention! When an employment agreement is drawn up with an individual upon joining a company, information about the profession and the corresponding remuneration for the performance of the employee’s duties is taken from the staffing table.
In addition, this document is used to determine whether the company has a need for new employees or not. The personnel officer compares the number of employees working in the company with the need for new personnel according to the staffing table.

How to approve the staffing table for 2022

The staffing table is approved by order of the head of the organization.

The staff is signed by the manager and chief accountant.

Example of an order approving the staffing table

Order No. 1
on approval of the staffing table
city, "__" _______________ 20__
In order to improve the organizational and staffing structure of NAME LLC, I order:
1. Approve and put into effect from “____”____________20__ staffing schedule No. 4 with a staffing strength of ____________ people (Appendix to this Order).
2. I reserve control over the implementation of this Order.
Appendix: staffing table on ______ sheets.
Director _____________________ (_______________________)
The following have been familiarized with the order:
Chief Accountant _____________________ (_______________________)
Head of HR Department _____________________ (_______________________)

Download the order for approval of the staffing table

How to develop

We offer step-by-step instructions and a sample on how to draw up a staffing schedule for an LLC for 2022, which can be easily adapted for both a joint-stock company and a budgetary institution.

Step 1. Fill out the header

It is necessary to indicate the full and abbreviated name of the organization, as in the constituent documents. We enter the organization code according to OKPO, the number and date of compilation of the list, and the number of bids made. Look at our example of a staffing table: it contains the details of the manager’s order to approve staffing, the period and start of action.

Step 2. Fill in the fields

All data is indicated without abbreviations, in accordance with the names in the structure of the enterprise. If there is no separate structure, the columns are filled in alphabetically or in descending order of the number of employees in the departments. The codes of structural units must also correspond to the structure of the organization. If it is absent, codes are assigned in accordance with the order in which the divisions are located in the table.

If the performance of work involves the provision of compensation, benefits or the presence of contraindications, then the names of positions, specialties, professions and qualification requirements for employees must strictly coincide with the names and requirements contained in qualification reference books, or with the provisions of professional standards (Part 2 of Article 57 of the Labor Code RF). It is important to observe this when we draw up the staffing schedule for a school, the Ministry of Emergency Situations, or any other organization, since the correspondence of the names of professions and positions contained in the staffing and entered in the employee’s work book with lists 1 and 2 of production, work, professions, positions and indicators gives the right to preferential benefits and early pension provision (Resolution of the USSR Cabinet of Ministers No. 10 of 01/26/1991 and Resolution of the USSR Council of Ministers No. 1173 of 08/22/1956).

Failure to comply with these requirements of labor legislation entails not only the imposition of an administrative fine on the employer, but also adverse consequences for the employee when applying for a pension or receiving benefits.

Read more: “Correspondence of names of professions and positions”

Number of bets

Indicate the number of positions - staff units, including part-time ones. Take a look at our completed sample staffing schedule for a 0.5 rate recruiter. Please note that in the employment contract with an employee hired at 0.5 rate, and in the hiring order, the full salary, conditions for part-time work and conditions for payment in proportion to the time worked are indicated.

It is permissible to provide in advance for rates that are not completed immediately, but will be needed by the end of the reporting period when the staff is expanded. This is one of the options for how to draw up a staffing table for 2022, for example, when planning rates in a preschool educational institution, when the future occupancy of children's groups is still unknown. In this case, the employer is obliged to provide information to the employment center about the availability of vacancies on the basis of Law No. 1032-1 of April 19, 1991 “On Employment in the Russian Federation” (clause 3 of Article 25 of the law).

Full-time and freelance employee

Labor legislation does not contain the concept of “freelance employee”. Relations with such employees are regulated in civil contracts, which indicate the specific type of work entrusted to them, and not the position, while the staffing table contains the names of professions and positions, but not the type of work. If an employer needs to temporarily hire a person for a position not provided for in the state, for example, to transfer the experience of a departing employee, they draw up an agreement to perform specific work, services, or hire him on staff for some vacant position.

Step 3. Salary and other payments

The remuneration system necessary to fill out the staffing table is approved in each organization. In the column “Tariff rate (salary)” the salary in rubles (salary, hourly tariff rate) is indicated. Compensation payments, additional payments and allowances must be established and indicated separately. If the employee has piecework wages and the amount of the monthly payment cannot be determined in advance, the phrase “Piecework wages” is entered in the column. We draw attention to the amount of salaries, tariff rates for the same names and qualifications of professions and positions. In one department, several specialists of the same qualifications receive the same salaries, which corresponds to the principle of equal pay for work of equal value (Article 132 of the Labor Code of the Russian Federation). But allowances, additional payments and other payments may differ depending on the employee’s qualifications, volume, complexity of work, and working conditions.

The “Additional allowances” column is filled in as a percentage in accordance with current legislative acts, taking into account territorial and climatic conditions, working conditions, education, access to work with information classified as “Secret”, etc. If additional payments do not have a constant amount, this is additionally indicated , for example, in the form of a link to a normative act.

The staffing table does not include bonuses, since they sometimes change and are calculated based on the employee’s labor contribution, the results of the enterprise’s activities, or other indicators approved in the regulations on bonuses for employees.

ConsultantPlus experts looked at how to reflect vacancies in the staffing table. Use these instructions for free.

Validity period of the staffing table

The staffing table can be drawn up once upon the opening of a company and will remain for the entire period of operation of the organization.

An organization can have only one staffing table and change it with separate orders. There is no need to re-approve the staffing table every year if nothing changes in it.

The staffing table can be changed as necessary: increasing or reducing staff, changing the structure of the company, introducing new departments and reducing “old” ones, increasing salaries, etc.

The staffing table always changes after salary indexation due to an increase in official salaries.

What are the requirements for the document?

The rules of law do not include certain requirements that the staffing table developed and used in the organization must meet.

We can only highlight the condition of compliance between the staffing table and the labor contracts drawn up with newcomers entering the company. It is necessary that the employee's profession and salary be recorded in the same way. If there is a discrepancy between the documents, this will become a violation.

There are also the following tips that are best heeded to avoid various questions from regulatory authorities:

When creating a staffing table, it is better to use the standardized form offered by Rosstat.
To give the staffing table legal force, you need to issue an order to give it legal force.
If the staffing schedule includes more than one page, the document does not need to be bound and printed. Simply connecting the sheets with a paper clip is enough.
When listing positions in the staffing table, under certain conditions the name of the profession must be strictly entered in accordance with generally accepted reference books and classifiers, and the position code must also be recorded. This occurs if the profession involves working conditions that are harmful or dangerous for the employee. In public sector organizations, job designations must necessarily correspond to directories.
It is not necessary to affix a company seal to the staffing table.
Upon signature, all people working at the enterprise must be introduced to it.
It is allowed to make changes to the staffing table. When they are not large, you can issue an order by which they will be taken into account in the activity, and the previous schedule can be left. However, if a large part of the schedule needs to be adjusted, it would be best to issue a new document.

Change of staffing

Changes to the staffing table are made if the number of staff units changes, new divisions are added, the names of divisions change, salaries, allowances change, etc.

You can change the staffing table in two ways:

Make changes to the current staffing schedule.
Approve the new staffing schedule.

In both the first and second cases, an order must be issued.

In most cases, changing the staffing schedule does not require agreement with employees. Except in cases where this entails a change in the essential terms of the employment contract. These primarily include changes in wages.

If a company decreases or increases wages, the employer is obliged to notify employees about this in advance. About reduction - two months in advance.

Only after this can an order be drawn up to make changes to the staffing table.

Then you need to sign additional agreements with the employees.

In what cases can a staffing table be useful?

Scheduled and unscheduled inspections. During a visit to the company, GIT inspectors will definitely require all the most important regulations. They can check the compliance of positions in employee employment contracts and in the staffing table. Discrepancies will be qualified as violations of Article 5.27 of the Code of Administrative Offenses of the Russian Federation and may threaten a legal entity with a fine of up to 50 thousand rubles. Employees of the Pension Fund of the Russian Federation, Social Insurance Fund and the Tax Inspectorate will also be required to request the staff.
Reduction in number or staff. If an employer one day needs to optimize staff due to a difficult situation, he will be able to do this legally only when there is a local act that fully describes the structure of the company.
HR service work. Personnel and HR services can use the document when recruiting new employees. If there is any vacancy scheduled but unfilled, it must be filled.
Accounting work. Since official salaries are indicated in the staffing table, you can immediately see what the size of the monthly wage fund is. The accountant can also check the salaries to see if they are lower than the minimum wage, and whether the salaries for the same positions differ.
Strategy and development. A manager can use the staffing table as a strategic plan for expanding the field of activity and scaling projects.