What is the staffing table, how to draw up and approve it - these and other issues will be discussed in this article.

The main provisions for the staffing sample 2016 for LLC to be correct

It is a local regulatory legal act that formalizes:

• structure
• compound
• number

Also, the enterprise should include in this document information about the monthly payroll, official salaries of all employees, and allowances.

According to Decree No. 1 of 2004 of the Federal State Statistics Service, each LLC must accept a staffing table for personnel records management. It is desirable that the organization establishes the procedure, deadlines, specialists responsible for training in other local regulatory legal acts, for example, in the Office Work Instructions, changes can also be made here.

Any employee who has such an obligation specified in the job description can develop and maintain the schedule up to date. Often this is done by accountants, personnel officers, if necessary, the director, having issued an appropriate order, can do the work on his own.

Every employer should have a staffing table. At the same time, such a provision is not clearly spelled out in the legislation. Why? Read the article. Also at the end of the article you will find a sample staffing table.

Who needs to draw up a staffing table in 2016

The Labor Code does not contain norms that would oblige the employer to approve the staffing table. At the same time, there are no documents that would abolish this practice.

In addition, Article 15 of the Labor Code of the Russian Federation states that labor relations involve the performance of a labor function. And this function is precisely that a person works in a position in accordance with the staffing table (Article 57 of the Labor Code of the Russian Federation).

From here the conclusion is that every employer should have a staffing table. We advise draw up the staffing table for 2016 in accordance with all the rules. This is in the interests of the employer. And that's why:

• the staffing table allows you to determine the number of employees needed by the organization, the amounts of money for their maintenance and the structure of the organization itself;
• the staffing table can confirm the validity of the application of tax incentives and the attribution of expenses to the cost of production (work, services, costs).

How to draw up a staffing table

The staffing table can be drawn up according to the unified form No. T-3 (approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1). Or design your own form. However, it is more convenient to take form No. T-3 as a basis. And if necessary, supplement it. Or, conversely, remove unnecessary columns.

State regulations define the main list of documents that every employer must have, regardless of the legal form. The list of these documents includes the staffing table. Although there is no direct indication of this in the legislation, the staffing table is mentioned in several articles of the Labor Code of the Russian Federation, which indirectly confirms the need for it.

What is staffing

The staffing table is one of the fundamental documents of all organizations. It contains information about the structure of the enterprise, positions and the number of staff units.

In those organizations where the remuneration system is limited only to salaries, this is the main document for payroll.

Based on what is filled

If the organization has just begun its activities and the staffing table is compiled for the first time, then it would first be advisable to think over the list of necessary positions and draw up a document regulating remuneration.

Responsible for compiling

The staffing table is made by any employee who is entrusted with this. As a rule, this is an employee of the personnel department or an accountant.

Introduction to this document

Since the staffing table is not a local normative act of the organization (paragraph 7 of the letter of Rostrud dated May 15, 2014 N PG / 4653-6-1), the employer is not obliged to acquaint employees with the staffing table.

Primary requirements

The staffing table is in the list of unified forms, where it goes under the letter T-3. Most organizations use this form because it contains all the required columns and columns.

But the use of this form is not mandatory, it is only advisory in nature, although there have been many disputes about this. The final point on this issue was put by the Letter of Rostrud dated January 23, 2013 N PG / 409-6-1. It directly states that organizations have the right to develop their own forms of this document and use them, the main thing is to take into account the requirements of the law.

In particular, Art. 15, 57 of the Labor Code of the Russian Federation states that the labor function of an employee is determined in accordance with the position, profession indicated in the staffing table. That is, the names of the positions must be included in this document.

How to fill out the staffing table for LLC and IP

Requisites

• the full name of the organization must be indicated in full accordance with the constituent documents;
• OKPO, this is the 8-digit organization code. These data are contained in the information letter of the statistical authorities, which should be in every enterprise;
• schedule number. There are no clear requirements here. You can use continuous numbering, you can start each year with the number 1 and indicate the year through a fraction, you can use any other numbering method.
• Date of preparation. The actual date of compilation is affixed, it may differ from the date the staffing table is put into effect (for example, the staffing table drawn up in December of the current year comes into effect on January 1 of the next year);
• the period of validity of the staffing table is indicated, most often 1 year, and from what date it comes into force;
• in the upper right corner, the stamp “Approved” is placed and the details of the approval order and the introduction of the staffing table are indicated. On top of the stamp "Approved", as a rule, the seal of the organization is placed, although this is not fixed by law.

2019 staffing sheet

The form can be downloaded from any legal system such as Consultant or Guarantor. As a rule, the Word or Excel format is offered for download, there is no fundamental difference here, but it is more convenient to conduct it in a tabular form, since formulas can be entered in the appropriate cells and the document will calculate the number of staff units and the payroll.

The procedure for filling out the T-3 form

Column 1 "Name of the structural unit"

Structural divisions include branches, representative offices, workshops, departments, etc.

They usually start with top management units, then accounting and financial services, production, and economic services.

For example: board, finance and investment department, economic department, sales department, etc.

Column 2 "Subdivision code"

Here, the coding is assigned according to the same principle that is used in the first column and indicates the subordination of structural units. For example, the finance and property department - code 02, the accounting and economic departments subordinate to it will have codes 02.1 and 02.2, respectively. This column is rarely filled in, mainly in very large enterprises. And it can be excluded from the document altogether.

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

Positions are entered in the nominative case and singular, in full, without abbreviations.

The employer has the right to determine the name of the positions, except for those associated with difficult and harmful working conditions and the receipt of state benefits (early pension). These positions must be entered in accordance with the qualification-tariff directory, or professional standards, which are currently only being developed.

Column 4 "Number of staff units"

The number of staff units for each position is indicated here, it can be either integer or fractional, for example, 05 or 0.25 rates, which means that the amount of working time for such a position is reduced by two or four times.

Note: when indicating positions and staff units, the employer has the right to indicate any number, regardless of the actual employees. That is, he can add 3 units of an accountant to the staff list, but hire 2, and 3 units can remain vacant for as long as he likes.

An exception is the staff unit, which is reserved for the quota for the disabled. Its vacancy must be reported to the employment authorities.

Column 5 "Tariff rate (salary), etc., rub."

It all depends on the wage systems adopted in the organization. Salary, tariff rate, or various percentages and coefficients can be affixed here.

If it is not possible to put down specific numbers, then you can simply indicate the form of remuneration "piecework", "chord". But then in the following columns there should be a link to the Regulation on remuneration or another document where payroll is scheduled.

Columns 6,7,8 "Surcharges, rub."

Filled in according to the Regulations on wages and other local regulatory documents. This is usually listed here:

• allowance for night work;
• cleaning of bathrooms;
• northern allowances;
• other surcharges and allowances.

In these lines, you can simply indicate the document in which all this is written, especially if there are a lot of allowances. The only thing that is not indicated in these columns is the allowances that are charged on the entire wage. For example, a bonus that is paid in the amount of a certain percentage of all previously accrued amounts (salary or tariff rate plus allowances).

Column 9 "Total per month"

This column can only be filled in if in columns 5-10 the amounts are written in rubles and for the same period of time (rubles / day, rubles / hour), otherwise either a dash or the amount of only the salary multiplied by the number of staff units is put.

Column 10 "Note"

Here, a local regulatory act regulating wages, the minimum wage, if it is established, may be indicated (for example, piecework payment, and the note indicates: “at least 10,000 rubles.”)

As mentioned above, the employer can exclude columns that are unnecessary to him.

Sample filling in the staffing form T-3

Things to Remember

When filling out column 5 of the staffing table, you need to remember that the so-called "fork" of remuneration cannot be put down in the staffing table. Since it is legally established that for equal work - equal pay (Article 22 of the Labor Code of the Russian Federation).

That is, if in one unit there are 2 staff positions of an accountant, then the salary or tariff rate should be the same. But you can set individual surcharges and allowances.

Who signs

Form T-3 provides for two signatures under the staffing table: an employee of the personnel department and the chief accountant. If some category is missing, then you can get by with one signature, or appoint other persons by the appropriate order for the organization.

Terms and place of storage

The original staffing table is stored in the personnel department or in the accounting department, this is determined by the document flow of a particular organization. In any case, if the original is in the personnel department, then there should be a copy in the accounting department and vice versa.

According to paragraphs. "a" Art. Section 71 1.2 "Organizational foundations of management" of the List of typical managerial archival documents generated in the course of the activities of state bodies, local governments and organizations, indicating the periods of storage (approved by Order of the Ministry of Culture of the Russian Federation dated 08.25.2010 N 558), the staff list is stored in the organization permanently.

Alteration

The legislation does not establish the duration of the staffing table, therefore it may be the only one throughout the entire life of the enterprise, and all changes and additions will be made out by separate orders to change the staffing table.

The employer himself decides to change the data in the staffing table, in this case he is not limited in time and number of changes. Exceptions are cases provided for by law, for example, holding events. In this case, the deadline for making changes is established by the Labor Code.

Results

The staff list is one of the main documents of an enterprise of any form of ownership, containing important documents. Since there are no analogues to this document in the workflow, maintaining a staffing table is not only mandatory, but also necessary for the optimal organization of the enterprise.

Video - how to draw up a staffing table for an enterprise in the 1C program:

Although the obligation to fill out the staff list is not fixed by law, the inspection bodies mainly regard its absence as a violation of the laws. To avoid misunderstandings, managers should not neglect this important primary document. If only because it is useful for businesses in many ways. Let's figure out which ones, and also briefly consider the rules for filling out the T-3 form.

The staffing table is a regulatory document, the correctness of filling which is legally enshrined in the Resolution "On approval of unified forms of primary accounting documentation for accounting for labor and its payment" dated January 5, 2004.

The terms used in the Decree are provided for by the Labor Code of the Russian Federation. Staff - the composition of the employees of this organization, which is planned to be available at a certain period of time.

Therefore, the staffing reflects the following points:

• the structure of the enterprise (hierarchical subordination of individual workshops or horizontal interaction);
• staffing (list of positions necessary for the normal functioning of the enterprise);
• number of employees;
• wages and bonuses.

Why do you need staffing?

Let's note some positive points:

• staffing facilitates personnel analysis of the enterprise;
• allows you to see a complete picture of the remuneration of employees;
• recruitment or dismissal of employees is carried out in accordance with the staffing table;
• disputes relating to the reduction in the number of employees or the refusal of employment are resolved in court;
• an employment contract is drawn up on the basis of staffing data (Labor Code of the Russian Federation, Articles 15 and 57).

An example of a staffing table in the T-3 form

Form T-3: how to fill out?

How to fill out the T-3 form correctly? The "cap" or the top of the staffing table includes the following items:

• name of company. Must exactly match the name specified in the constituent documents of the organization;
• OKPO code;
• Document Number. Each company may use its own document numbering system. And staffing is no exception. The number may contain an alphanumeric designation or just a numeric one;
• date of compilation (not to be confused with the date of commencement of action - see the next paragraph);
• validity period (for staffing, usually a year);
• date and number of the order enacting the staffing table.

The order of filling in the columns (the item number corresponds to the column number in the table of the T-3 form).

Columns 6 to 8 are filled in rubles or percentages. These columns contain data on all kinds of salary increments. The amount of allowances depends on many factors, for example:

• certain (harmful) working conditions;
• non-standard mode of operation;
• systems of bonuses and encouragement at a particular enterprise;
• norms established by the legislation of the Russian Federation.

Column 9 is calculated. The product of the data of column 4 and the sum of the data of columns from the 5th to the 8th inclusive is entered into it.

The procedure for compiling and approving the T-3 form

The qualification directory of positions imposes the obligation to draw up a staff list for a labor economist. Due to the frequent absence of such a position at the enterprise, sometimes this document is compiled by an employee of the personnel department. In those enterprises where there are no personnel workers, the T-3 form is usually filled out by accounting staff or even a manager.

Regardless of who filled out and compiled the staffing table, it must be certified and signed by the chief accountant and the head of the enterprise.

The head of the enterprise approves the drawn up document. For this, an order is required. The order number is entered in a separate column of the T-3 form. This column is also the final one for the number of staff units of the enterprise and the monthly payroll. The order indicates the date of entry into force of the staffing table.

Form T-3 is usually drawn up for a period of one year. However, in large enterprises, this period may be less than a year. In addition, in order not to draw up a new staffing table during the year, the enterprise has the right to make changes to an already drawn up document. Such changes are formalized by order of the head. The order must indicate the rationale for the changes, for example, reorganization, reduction or expansion of production.

The staff list is compiled by the personnel department, economists or accounting department, is an official document of a legal entity and is part of the mandatory personnel documents, it is usually drawn up for a year. On the basis of it, employees are admitted to the newly organized enterprise, and the current composition is also corrected. The finished schedule is approved by the order of the head. Quite often, a document is required during inspections, and may also be requested in case of litigation.

The staff list lists the list of units, which describes the organizational structure of the organization and its staffing, according to the charter, indicating the number of employees, professions, the magnitude of wages, the amounts of additional payments and allowances. If there is a need, then employees can be divided by belonging to the organizational structure, for example, "Administrative Department", "Sales Department", "HR Department" and so on.

Organizations can use both the unified form T-3 of the staffing table, and maintain an independently developed form, in accordance with the Federal Law “On Accounting”.

The form must contain the following elements:

• Company name.
• The date of compilation of the document and its title were set.
• Content was present.
• The monetary expression must contain units of measure.
• The person responsible for the preparation of this document, his position, full name and signature should be indicated.

The staffing form can also be found in many specialized accounting programs; at the end of the article, you can download the necessary forms. Consider the procedure for filling out the T-3 form.

Sample of filling in the staffing table

The name of the organization is entered into the document in strict compliance, as indicated in the registration documents, the OKPO code assigned by the statistical authorities at the time of registration of the legal entity is indicated. The numbering can start over every year, or be continuous, counting from the moment the first document was created.

The staffing table is approved on the basis of the order of the head, and in the appropriate columns in the "staff" its number and the date of entry into force are indicated. The form indicates the total number of jobs, taking into account vacant, unoccupied jobs.

It should be noted that the date of approval of the form and the date of its compilation may differ, the date of entry into force of the document may also be different from the first two dates. The dates must be in the correct order.

The tabular part of the document contains columns:

• The name of each structural unit and its code must be indicated.
• Positions of employees, qualifications and rank.
• The number of staff units in the organizational structure.
• Salary for each position.
• The amount of allowances and surcharges.
• Count of everything.
• A note may be included if necessary.

Each enterprise has several structural divisions, reflecting, among other things, the main areas of activity and the larger the organizational structure, the more of them. In accordance with org. structure, management can independently determine the names of divisions and assign a code to the department - this can be either an abbreviation of the name or a set of numbers that indicate their location.

Positions in the organization are determined on the basis of the reference book - classifier OKPDTR, and commercial organizations can use not only the strict wording. Budgetary organizations should apply in strict accordance, since employees can receive certain state support and benefits if this is provided for by a profession that involves working in hazardous working conditions. It will be necessary to use classes and categories, according to the tariff-classification guide. You can specify in any order: scattered, by position priority, alphabetically.

Depending on the production need, the number of personnel is determined independently. It is possible to use part-time work, as well as part-time work. In this case, decimal fractions (0.3; 0.7) are used. At the same time, vacant positions can also be taken into account, if there is a need for a certain number of employees, such data is indicated either in a note or in a footnote below.

The “Salary” column indicates the salary (tariff rate), which is written in rubles with kopecks. The value can be determined in accordance with the tariff scale, at a rate or based on their percentage or share of revenue (profit), etc. If an employee is hired at a piece rate, then the staffing table should indicate the salary calculated according to certain methods.

The official salaries of employees are indicated in column 5, the bonuses that should be reflected in the Regulation "On bonuses" (employment contracts for each employee or a collective agreement) are indicated in column 6. Surcharge for harmful working conditions, which are determined by a mandatory special assessment of conditions labor and enshrined in the relevant regulations are indicated in column 7.

Additional payments and allowances to employees that are established in the employment contract or established by law are reflected in the column "Surcharges and surcharges". This may be an additional payment for intensity, harmful working conditions, northern coefficients and bonuses. If necessary, you can apply the percentage separation of these coefficients.

The amount of wages, taking into account all staff units, salaries and allowances throughout the enterprise, is indicated in column 9. Actual based on the final value of this column, the total wage fund for the organization for the month as a whole is determined.

The finished form of the staff list is signed by the head of the personnel department, as well as the chief accountant, a seal is put and after that the form is approved by the relevant order of the head. If the document consists of several sheets, then it is stapled, numbered and sealed.

Making changes to the SR

Usually, the staffing table is approved for a year, however, due to certain circumstances, it may be necessary to make adjustments to the previously approved form. This is also done on the basis of the order of the head (or a person authorized for this action), on the changes being made. As a rule, such a need arises as a result of a change in the organizational structure of the organization, for example, when reducing staff or vice versa when expanding, when changing the salary, reorganization, etc.

If the changes have affected any employees of the organization, then they must be notified against signature in writing about the changes made in the “staff”.

Download the ShR form