We are drawing up a staffing schedule for 2022: rules, samples

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 necessary?

In Soviet times, without exaggeration, this was practically the main document on which salaries and bonuses were calculated. Today, when small businesses are thriving and enterprises are focusing all their efforts on increasing profits, staffing is not so important. The manager will tell you who works and how.

Is it necessary to draw up a staffing table and can an organization receive a fine if it is missing? There is no definite answer; if necessary, everyone can do what is more convenient for them. The fact is that today the Labor Code does not state that this is a mandatory document , but at the same time, in some articles there is the wording “in accordance with the staffing table...”.

At the moment, the majority of companies, both public and private, still prefer to have this document. There are several reasons for this:

• It's easy to analyze future salary costs.
• It is possible to update the required vacancies.
• Tax and labor inspectorates will carry out an audit much faster, because by comparing the information in the staffing table and all payments to employees, you can understand how honest the accounting department at the enterprise is.

Important! The employee’s salary in the hiring order and employment contract must be the same as in the staffing table.

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.

Numbering methods

Numbering can be set in two ways:

1. Through. In this case, in the new year the number following the number in the previous similar period is affixed.
2. Annual. With this numbering, the document will be assigned the number “1” at the beginning of the year.

And yet, is the numbering approved every year or not? The employer has absolute freedom in deciding which method to choose. It comes from convenience, the scope of schedule changes, the size of the enterprise, etc.

Despite the fact that the staff is a fairly standard document, it is often drawn up and approved with large errors. This, at a minimum, entails the emergence of additional questions when audited by tax and labor services, and, at a maximum, the imposition of fines on the employer.

Staffing is important because it affects a large circle of people - employees. It establishes their status in the enterprise, so be vigilant and do not violate legal requirements.

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.

Who compiles and maintains the staffing schedule and how?

In general, drawing up documentation of this kind is the function and sacred duty of a labor economist from the department of organization and remuneration (Qualification reference book for positions of managers, specialists and other employees, Resolution of the Ministry of Labor of Russia No. 37 of 08/21/1998). But who signs the staffing table is clear from the unified form - in addition to the compiler, there is also the chief accountant.

In fact, those specialists who keep records of personnel and wages are accountants, personnel officers and lawyers who have to figure out how to calculate the number of rates. Since the staffing table is a normative document of the organization that formalizes the structure and number of employees, indicating the amount of salary depending on the position held, the staffing table is approved by the head of the organization. And the head of the company and the chief accountant are officially responsible for the document, since they sign it.

This form is drawn up for any period, but usually it is done for a year and is reviewed each time at the beginning of the year. In order for this procedure to go smoothly every time, it is worth describing it in the office work instructions and indicating:

• terms and rules for developing and introducing changes;
• form of order for staff approval;
• persons responsible for the formation and signing;
• the composition of the legal and local regulations of the employer on the basis of which the document is created;
• employees with whom it is necessary to coordinate the draft document and changes to it.

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.

Still have questions about filling out the document? We will answer on the FORUM!

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.

How often should it be changed?

The date on the enterprise personnel record is the most important indicator, indicating the period of its validity in its original form.

Each new version of the staffing table is approved by the manager for a certain period, usually 1 year.

If there is a need for urgent personnel changes, layoffs, etc., a new version can be approved at any time, dated on the day of its approval.

The period when it changes can be any regular period of a calendar year or for the time remaining until January 1 of the next year - for example, for 9 months or six months. It turns out that you can change salaries, job titles, and their number as many times as you like.

The frequency of changes or the validity period of this internal document of the enterprise is not regulated by law; the need to replace the current staffing table is dictated by changes in the financial situation, reorganization measures, staff reductions, etc.

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

We are preparing an order for approval

The draft document is ready, what next? To put the document into effect, it is approved by the appropriate order for the main activity. The approval order is mentioned in the upper right corner of the form. The text of the order indicates the fact of approval of staffing, the total number of staffing units and the date of entry into force of the document. The order is signed by the head of the company or another authorized person, and then registered in the journal for registering orders for the main activity. The registration number is stamped on the order. Then the order and schedule are sent for permanent storage, as a rule, along with other documents on the main activity.

Experts clarify how the temporary staffing schedule of structural units is formed and in what cases. The answer is simple: if you have a temporary project, for example to launch a new product, you do not know how long it will take to complete. Enter temporary staffing for a specific period from... to..., and not for 1 year. Approve with the organization's administrative document justifying the temporary nature of the document. In connection with the development of the pandemic, medical organizations are forming temporary staff on the basis of Order of the Ministry of Health dated March 19, 2020 No. 198n. The number and structure of the unit is determined by the head, based on the volume of medical care.

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.