Read in the 12th issue: Without unified labor force and monthly salaries, but with a salary structure... How to bring an organization’s labor and employment regulations into compliance with the new labor legislation?

Staffing: unified form T-3

From January 1, 2013, commercial organizations are not required to draw up personnel documents according to approved forms, that is, they can use independently developed document forms.
For more information about this, see the article “Primary document: requirements for the form and the consequences of its violation” .

However, the unified T-3 form is a fairly convenient and familiar way of designing the staffing arrangement. In addition, the staffing table of the T-3 sample form contains all the necessary information, so most employers continue to use this particular form of document.

Let us remind you that the staffing table - a form of the unified form T-3 - and the procedure for filling it out were approved by Decree of the State Statistics Committee of the Russian Federation dated January 5, 2004 No. 1. In order for users of our site to know how to draw up a staffing table, a sample document is presented in its pure form (in this section) and in the completed state (in the last section).

Should all organizations have a staffing table?

Recommendations on the list of documents mandatory for individual entrepreneurs and micro-organizations when regulating labor relations with employees, approved by Resolution of the Ministry of Labor and Social Protection of the Republic of Belarus dated December 23, 2011 No. 135, list the staffing list as mandatory documents.

Hiring is carried out according to positions and professions provided for in the staffing table (clause 3 of part two of Article 19 of the Labor Code).

Staffing required:

– to make an entry about the name of the profession, position in the order for employment, about transfer to another permanent job (clause 28 of Instruction No. 40);

– when compiling a list of cases (clause 160 of the Instructions for Office Work);

– to compile a list of instructions on labor protection (clause 12 of the Instruction on the procedure for the development and adoption of local regulatory legal acts containing labor protection requirements for professions and (or) certain types of work (services), approved by the resolution of the Ministry of Labor and Social Protection of the Republic of Belarus dated November 28 .2008 No. 176).

In addition, the legislation establishes requirements for the submission of the staffing table (its copy or information from it) to government bodies in some cases (see Table 2).

table 2

Cases when it is necessary to submit the staffing table to third-party organizations (bodies)

A staffing table is also necessary when opening a foreign representative office (clause 15 of the Regulations on the procedure for opening and operating representative offices of foreign organizations in the Republic of Belarus, approved by Resolution of the Council of Ministers of the Republic of Belarus dated December 31, 2013 No. 1189).

What information does the unified staffing form contain?

The staffing table is one of the internal regulatory documents that every organization (or entrepreneur with employees) must have.

What other personnel documents should the employer prepare, read the article “Personnel documents that must be in the organization.”

The staffing table contains:

• list of structural divisions;
• names of positions, specialties and professions indicating qualifications;
• information on the number of staff units;
• information on salaries: tariff rates and salaries, bonuses, wage fund (payroll), including for the organization as a whole.

The main purpose of the staffing table is to determine the structure, staffing levels and size of the payroll. The document does not contain the names of employees and their staffing positions. The staffing arrangement (synonyms: staff replacement, staff list) is not established by regulatory documents. Staff replacement, unlike the staffing table, is not a mandatory document for the organization, however, it is often used. This is due to the fact that full-time replacement allows you to track vacancies, as well as the filling of staff positions when hiring a part-time employee or if the position is divided between several employees. Staff replacement is usually developed on the basis of the staffing table of the T-3 form with the addition of a column in which the last names, first names, and patronymics of employees occupying certain positions are entered. If an organization uses staff replacement in its activities, then it must be taken into account that this document must be stored for 75 years.

ConsultantPlus experts explained in detail how the staffing arrangement is drawn up. Get trial demo access to the K+ system and go to the HR Guide for free.

Read about retention periods for personnel documents here.

How to approve

The employer independently approves the staffing schedule. Labor legislation does not provide for taking into account the opinion of the representative body of workers when approving the staffing table.

The staffing table is approved by order of the head of the organization or individual entrepreneur. In this order, in contrast to the standard form of an order for the main activity, there is no stating part, and the order can begin immediately with the words “I ORDER”, since no additional explanations are required to put the ShR into effect. Although you can indicate the reasons (if any) why the new staffing table is approved.

The issue of putting a stamp on the staffing table has not been resolved by the legislator. The unified staffing form does not provide for mandatory stamping.

The employer also independently decides on changes and additions to the SR. Changes to the staffing table can be made by the employer as often as desired. In the event of a dispute regarding the dismissal of employees due to staff reduction, the advisability of changing the staffing table is not considered by the courts.

How to properly draw up a staffing schedule

Drawing up the staffing table can be entrusted to any employee of the organization, and it must be approved by order (instruction) of the manager or other authorized person. If changes are needed to the staffing table, an order to amend the staffing table is issued. The procedure for issuing documents on approval of the staffing table must be enshrined in the constituent documents.

Read about the nuances of drawing up such orders in the material “Orders for core activities - what are these orders?”

When drawing up the staffing table for the first time, it is assigned the number 1, and subsequently continuous numbering is used. The staffing table indicates the date of preparation, as well as the date from which the staffing table comes into effect. These two dates may vary. Form T-3 provides an indication of the period of validity of the staffing table, details of the order for its approval and the number of staffing units.

How do I make a change?

As of 2021, there are 2 main ways to make changes to the staffing table:

1. So, you can directly change this document by creating a new one, which will have the following registration number. In this case, the new option must be approved by order for the main activity.
2. However, most often the changes made are quite minor. In this case, it is enough to formalize the changes with the appropriate order. The order can be called as follows: “On changing the staffing table” or “On making changes to the staffing table.”

However, this procedure must have a justification. These may be the following reasons:

• the need to optimize administrative activities
• improvement of the company's organizational structure
• carrying out reorganization
• eliminating duplication of functions and creating responsibility centers
• changes in Russian legislation
• the need to organize events to improve the activities of a particular department in the company
• reduction of core activities, expansion or diversification

If an employee's position is renamed, his or her written consent must be obtained before making changes.

Code of the structural unit in the staffing table and other information

The staffing table in the tabular section begins to be filled out by indicating the names and codes of structural divisions. As a rule, the department code in the staffing table is indicated in an order that allows one to determine the subordination and structure of the entire organization.

If an organization has branches and representative offices, then it must be taken into account that they are a structural unit of the organization, and accordingly, the staffing table should be drawn up for the organization as a whole. Even if the head of the branch has been given the right to independently approve the staffing table, it is still drawn up as part of a single staffing table. ConsultantPlus experts explained how the T-3 form is filled out in this case. You can get a free trial access to the system and study authoritative opinion.

Column 3 of the staffing table contains the name of the position, specialty, profession, which are indicated in the nominative case without abbreviations. The name of the position or profession is assigned by the employer, if the work is not associated with difficult working conditions and the provision of benefits, otherwise, when indicating the position in the staffing table, you need to be guided by:

• for the All-Russian Classifier of Worker Occupations, Employee Positions and Tariff Classes (OK 016-94) (approved by Resolution of the State Standard of Russia dated December 26, 1994 No. 367);
• All-Russian Classification of Occupations (OKZ) OK 010-2014 (MSKZ-08) (approved by order of Rosstandart dated December 12, 2014 No. 2020-st);
• Qualification reference book for positions of managers, specialists and other employees (approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 7);
• unified tariff and qualification directories of works and professions of workers by industry;
• professional standards (paragraph 3, part 2, article 57, article 195.1 of the Labor Code of the Russian Federation).

How to bring job titles into line with professional standards, read here.

If an organization hires employees to perform a certain type of work, and not for a position (profession, specialty), then this also needs to be reflected in the staffing table.

Next, in column 4 of the staffing table, the number of staff units is indicated. Staffing units can be indicated as full or incomplete. The content of an incomplete staff unit in the staffing table is indicated in shares, for example 0.25; 0.5; 2.75, etc.

When drawing up the staffing table, special attention should be paid to column 5 “Tariff rate (salary), etc., rub.” In the simplest case, this column of the staffing table indicates a fixed monthly wage.

In practice, when drawing up a staffing table, the question often arises about the correct execution of the document in situations where there is no fixed amount of remuneration, for example, with piecework payment. In this case, it is recommended to put a dash in column 4 of the staffing table, and in column 10 indicate: “Piece-piece wages / Piece-piece bonus wages” and provide a link to the local regulatory act that defines the procedure for establishing wages, as well as its amount for a certain standard production. It is recommended to follow a similar procedure when filling out the staffing table in a situation where the employee has an hourly wage rate.

If the staffing table provides for an incomplete staffing position, then in the column “Tariff rate (salary)” the amount of the full salary for the position is still indicated.

Staffing schedule: we draw up and change

Due to organizational, production, or economic reasons, the conditions and amounts of remuneration may change in an organization, positions may be introduced or eliminated, new structural divisions may be created, etc. <1> In these cases, the employer will need to make appropriate adjustments to the staffing table. Let's look at how to do this correctly. But first, let’s figure out what the staffing table is, in what form it is drawn up and how it is executed.

About staffing

The staffing table is a local regulatory legal act (hereinafter referred to as LNLA) <2>.

Due to the fact that the basis of labor relations is an employment contract, which is concluded in accordance with the staffing table, it is a mandatory legal regulation <3>.

Note! Every employer must have a staffing table, be it a legal entity or an individual entrepreneur using hired labor.

The form of staffing is not fixed by law (with the exception of some budgetary organizations). Therefore, in a commercial organization, the employer determines the form, as well as the content, procedure for drawing up, approving the staffing table and introducing changes and additions to it independently.

When developing its own form of staffing, the employer can take as a basis the form provided by law for certain organizations <4>. In the future, he can improve it in relation to his organization, for example:

— add new columns;

— exclude those columns that he does not need;

- rename columns.

Despite the fact that the staffing table is not a formalized document, it is customary to display a number of information in it, in particular:

— the organizational structure of the employer, i.e. a list of structural divisions available in the organization;

— names of positions and professions.

Note! When creating a staffing form, the employer must rely on legislative acts regulating the procedure for naming positions (professions) of employees (ECSD, ETKS);

— number of staff units for each position and profession;

— the size of tariff rates (salaries) for the corresponding staff units;

— date of entry into force of the staffing table.

Note: The staffing table reflects the official (professional) composition of the organization. Personal data and information on employees listed in the relevant positions and working in certain professions are not entered into it.

Depending on whether the organization uses a UTS or a tariff schedule developed and approved in the organization (TS) or not, the form of the staffing table may vary.

So, in the first case, in addition to the columns for entering the names of positions and professions, the number of staff units, the staffing form usually includes the following information:

— the size of the tariff rate of the first category;

— category in accordance with ETS, TS;

— tariff coefficient corresponding to this category;

— tariff rate (salary), calculated based on the tariff rate of the first category in force in the organization and a certain tariff coefficient;

— increase in tariff rate (salary) for various reasons;

— final tariff rate (salary).

If the organization does not use the ETS, the staffing form, in our opinion, must necessarily contain the following information:

— names of positions and professions;

— the number of staff units for them;

— the size of the tariff rate (salary).

Additionally, the staffing table may include information about payments, the amount of which in absolute amount or percentage terms is constant and which are paid monthly. For example, about additional payments for combining professions (positions). Indication of payments of a variable nature (allowances, bonuses) is also acceptable, but, in our opinion, it is inappropriate. The same bonuses, being remuneration based on the results of financial and economic activities, are paid, as a rule, at established intervals depending on the achievement of certain indicators. Therefore, each time a change in the size of such payments will require adjustments to the staffing table.

Note: If necessary, the staffing table may include other information that is used constantly or periodically. For example, in the “Note” column it may be indicated for what period the combination is established, etc.

Since the staffing table is a mandatory legal document for the organization, it must be available on paper with all the necessary details. It is allowed to simultaneously use the staffing table in paper form and in electronic form. However, this document cannot be maintained only in electronic form.

On the preparation and execution of staffing schedules

Typically, the staffing table in an organization is compiled by a person specially authorized for this (usually a labor economist). In case of its absence, the development of the staffing table can be carried out by other employees of the economic service with the participation of specialists from personnel and legal services. If the organization is small and does not have a corresponding department, then issues of staffing can be dealt with, for example:

- HR inspector;

- legal consultant;

- accountant;

- secretary.

However, drawing up a staffing table alone is not enough. It needs to be given legal force. As a general rule, this happens by approving the document.

Note: The list of organization documents subject to approval is determined in accordance with the legislation of the Republic of Belarus. It is advisable to consolidate it in the organization’s office management instructions and other legal regulations. The legislation defines an approximate list of documents subject to approval. These include staffing <5>.

The staffing table can be approved in two ways <6>:

- by placing a handwritten signature on the approval stamp by an official (usually a manager);

- by issuing an administrative document (order, instruction).

Both of these methods have the same legal force. And in both cases, the staffing table must contain an approval stamp.

Note! The execution and arrangement of the document details, which include the approval stamp, must be carried out in accordance with the requirements of the legislation on office work.

In the first case, the approval stamp consists of the word “APPROVE”, the name of the person’s position, including the specific (institute, enterprise, etc.) or abbreviated name of the organization, his handwritten signature, the transcript of the signature and the date of approval <7>.

Example

or

The day of the month in the approval date in the “APPROVE” stamp is entered by the official who approved the staffing table (for example, the director). The month and year can be printed using technical means.

Example

«01.08.2017»

When approving the staffing table by issuing an administrative document (order, regulation), the approval stamp consists of the word “APPROVED”, the name of the type of document in the nominative case, its date and registration index <8>.

Example

The approval stamp is placed in the upper right corner of the document. The words “APPROVED” and “APPROVED” are printed in capital letters without quotation marks and spaces <9>.

An example of the wording of an order approving the staffing table: “In connection with the introduction of new positions, I ORDER: 1. Approve the staffing table in the new edition (attached).2. Set the deadline for introducing the staffing table in the new edition - 09/01/2017.”

At the same time, the organization may have a different procedure for registering the staffing table. In particular, the LNPA may provide that the staffing table is not approved, but only signed by the head of the organization. Or it was determined that in addition to signing and approval, the staffing table must be endorsed, for example, by the head of the financial and economic department.

Note: The staffing table can be agreed upon with the trade union if the corresponding provision is provided for in the labor regulations, for example in a collective agreement.

On making changes (additions) to the staffing table

Changes (additions) are made to the staffing table as necessary. The legislation does not contain any restrictions regarding the timing of their introduction. At the same time, we believe that adjustments to the staffing table should be made simultaneously or immediately before changing the relevant information, in particular those contained in employment contracts.

Typically, adjustments to the staffing table are made:

— when changing the amount of remuneration of employees. For example, the size of the first category tariff rate has increased;

— changes related to optimization of the organizational or staffing structure. For example, new positions are introduced, staff positions are eliminated, a structural unit is created or renamed, etc.

Note! In some cases, adjustments to the staffing table may involve a change in significant working conditions, in particular a reduction in wages. In this case, it is necessary to comply with the requirements of the law on the procedure for changing them <10>. The introduction of appropriate amendments to the staffing table occurs after compliance with the procedure for changing significant working conditions.

Changes to the staffing table are drawn up and approved in the manner established in the organization for the registration and approval of the staffing table itself.

Approval, as we indicated above, is possible in two ways: by putting a handwritten signature on the approval stamp by an official or by issuing an administrative document.

If the organization provides for a different procedure for drawing up the staffing table, for example, it is only signed by the head of the organization, then changes (additions) to the staffing table are drawn up in the same way.

An example of the wording of an order to amend the staffing table: “Due to the increase in the volume of work on consulting potential clients, I ORDER: 1. Make the following change to the staffing table, approved by order dated May 15, 2017 N 99: in the structural unit “Customer Service Department” for the position “Customer Service Specialist” in the column “Number of staff units” change the data from “3” to "4".2. Approve the change to the staffing table (attached).3. Set the effective date for changes to the staffing table as 09/01/2017.”

In case of minor adjustments to the staffing table, it is advisable to formalize changes to it in the form of a separate independent document. In this case, the document is attached to the staffing table and is an integral part of it.

If complex changes are made regarding a significant part of the information contained in the staffing table, it is advisable to draw up and approve the staffing table in a new edition. For example, if the organization’s tariff rate of the first category changes. Indeed, in this case, changes are made to all lines and columns of the staffing table.

In a situation where, in accordance with the procedure for approving the staffing table, an administrative document is issued, for example an order, the staffing table in the new edition is attached to it.

How to fill out a staffing table: sample and example

A sample of filling out the staffing table of Form T-3 in a situation where there is no fixed salary, and there is also an incomplete staffing position, can be found on our website.

NOTE! In Art. 22 of the Labor Code of the Russian Federation states that payment should be equal for equal work. It follows from this that the “fork” of salaries in the staffing table is a violation of the Labor Code. Rostrud, in letter No. 1111-6-1 dated April 27, 2011, recommends that the same salary amounts be indicated in the staffing table for positions of the same name, and that the possibility of paying one of the employees wages (not salary) in a larger amount should be regulated through allowances and additional payments depending on the complexity work, quantity and quality of labor.

In columns 6, 7, 8 “Additional allowances, rub.” allowances are indicated - both accepted in the organization (for long working hours, increased responsibility, knowledge of foreign languages, work experience, etc.) and established at the legislative level (for example, for work in the Far North). The staffing table of the unified form assumes that these columns are filled in in rubles. If there are not enough columns to indicate all the allowances in force in the organization in the staffing table, then their number can be increased by issuing an order to supplement the staffing table form. It is recommended to do the same if the premiums are set as a percentage.

Column 9 “Total for the month” is filled out only if the salary and allowances are indicated in rubles. The instructions for drawing up the staffing table state that “if it is impossible for an organization to fill out columns 5–9 in ruble terms... the columns are filled in in the appropriate units of measurement (percentages, coefficients, etc.).” However, it is impossible to actually formalize the staffing schedule in this way. In such a situation, you can put dashes in this column, and in column 10 “Note” indicate a link to regulations, both internal and regulatory, that establish premiums. The link in column 10 to the document allowing you to set an increase for length of service will allow you not to change the schedule when the amount of the increase changes. Column 10 also indicates any information related to the staffing table.

In some situations, an employee may need an extract from the staffing table. A sample of filling out such an extract was prepared by ConsultantPlus experts. If you do not have access to the K+ system, get a trial demo access for free.

Change due to elimination of positions

It is possible to exclude a position from the staffing table only if there is a reduction in personnel. To do this, an order to make changes is issued, the position is deleted and a new staffing table is approved.

You can exclude a certain position only if certain conditions arise, such as:

• A crisis
• Change of working conditions and more

When reducing staff, the dismissed employee is given two months' notice before the reduction.

Procedure for reducing staff and changing the staffing table:

• Drawing up an order (it indicates the reason for its issuance, and states the name of the position that is being excluded)
• The document is certified
• Changes are made to the current staffing table without deleting job codes and structural units
• An order is drawn up on measures to reduce personnel. The order is certified and the laid-off employees are familiarized with it

In order to introduce a new position into the staffing table you must:

• Draw up an order for changes to the schedule
• Make changes to the staffing table
• Create a job description for a new employee

Nuances of registration and changes to the staffing table

The unified form T-3 requires the signatures of the head of the personnel service and the chief accountant, but it does not contain such requisites as a seal.

The frequency and timing of approval of the staffing table are not established by law, and each employer decides this issue independently.

Familiarization with the staffing table of employees is carried out only if this obligation of the employer is secured by a collective agreement, agreement, or local regulatory act (letter of Rostrud dated May 15, 2014 No. PG/4653-6-1).

Changes may be made to the staffing table if it is necessary to supplement it with new positions and structural divisions or, conversely, to exclude them, as well as when changing salaries, renaming departments and positions. Changes in the staffing table are formalized by order. There are 2 ways to make changes to the staffing table:

1) issuing an order on the corresponding change;

2) issuance of an order approving a new staffing table.

When reducing staff or numbers, or changing salaries, changes are also made to the staffing table, but it must be taken into account that the date of entry into force of the changes cannot occur earlier than 2 months after the issuance of the order. This is due to the fact that employees must be notified 2 months in advance about the upcoming layoff (Part 2 of Article 180 of the Labor Code of the Russian Federation) or about upcoming changes in the terms of employment contracts.

The staffing table is kept permanently in the organization. Organizations carrying out control and supervisory functions (for example, the labor inspectorate, regulatory bodies of the Federal Social Insurance Fund of the Russian Federation, the Pension Fund of the Russian Federation, tax authorities) have the right to request this document when conducting inspections. In case of failure to provide the documents or copies thereof requested by the controllers, including the staffing table, the employer may be subject to a fine of 200 rubles. for each document not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Sample staffing schedule 2020

Next, using a specific example, we will consider the option of forming a staffing table for 2021, taking into account available positions, rates, salaries, etc.

The staffing table for 2021 should include, but is not limited to:

• structure of the organization indicating positions, professions and (or) specialties, specific types of work;
• staffing levels;
• wages.

The staffing table for 2021 is approved by an administrative document, which is signed by the head of the organization or another person with appropriate authority. The unified form contains details indicating the need for the staffing table to be signed by the head of the personnel department and the chief accountant.

If there are no corresponding positions in the organization, both of these functions are performed by its head.

Let's assume that the organization's staff is 28 people. The salary fund for one month is 367,000 rubles. The staff, in particular, includes:

• director with a salary of 30,000 rubles;
• secretary with a salary of 8,000 rubles;
• chief accountant with a salary of 25,000 rubles;
• accountant with a salary of 20,000 rubles;
• assistant accountant with a salary of 15,000 rubles. etc.

Responsible for maintaining personnel records is the head of the HR department N.A. Petrova applied a unified form and drew up a staffing schedule for 2021. Sample in front of you:

Results

The staffing table is a mandatory document that any employer must have. An example of filling out a staffing table using Form T-3 can be found on the Internet on many accounting and legal websites, but a sample with the situations described above is rarely provided. When preparing the staffing table, form T-3, a sample of which is given in this article, can be a good help for both experienced and novice personnel officers.

To learn how to properly organize personnel records, read the article “Personnel records management from scratch - step-by-step instructions.”
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Retention periods for staffing schedules

The shelf life of the staffing table is given in the table. 3.

Table 3

The storage period for documents is calculated from January 1 of the year following the year in which they were processed (clause 12 of the note to the List).

Vladimir Samoseiko, lawyer

From the editor: For continuation of the topic, see the following issues of the magazine.

Documentation:

State Standard of the Republic of Belarus (STB) 6.38-2004 “Unified documentation systems. System of organizational and administrative documentation. Requirements for the preparation of documents" (hereinafter referred to as STB 6.38-2004).

Decree of the President of the Republic of Belarus dated May 10, 2011 No. 181 “On some measures to improve state regulation in the field of remuneration” (hereinafter referred to as Decree No. 181).

Decree of the President of the Republic of Belarus dated July 26, 1999 No. 29 “On additional measures to improve labor relations, strengthen labor and performance discipline” (hereinafter referred to as Decree No. 29).

Instructions on the procedure for maintaining work books, approved by Resolution of the Ministry of Labor and Social Protection of the Republic of Belarus dated June 16, 2014 No. 40 “On work books” (hereinafter referred to as Instruction No. 40).

Instructions for office work in state bodies and organizations of the Republic of Belarus, approved by Resolution of the Ministry of Justice of the Republic of Belarus dated January 19, 2009 No. 4 (hereinafter referred to as the Instructions for office work).

Regulations on licensing of certain types of activities, approved by Decree of the President of the Republic of Belarus dated September 1, 2010 No. 450 “On licensing of certain types of activities,” as amended dated November 26, 2015 No. 475 (hereinafter referred to as the Licensing Regulations).

Instructions on the procedure for drawing up, reviewing and approving budget estimates, estimates of income and expenses of extra-budgetary funds of budgetary organizations, approved by Resolution of the Ministry of Finance of the Republic of Belarus dated January 30, 2009 No. 8 (hereinafter referred to as Instruction No. 8).

List of standard documents of the national archival fund of the Republic of Belarus, generated in the process of activities of state bodies, other organizations and individual entrepreneurs, indicating storage periods (Appendix 1 to the Resolution of the Ministry of Justice of the Republic of Belarus dated May 24, 2012 No. 140; hereinafter referred to as the List).

The staffing table is an internal regulatory act of an organization that significantly simplifies the maintenance of personnel records. Although current legislation does not oblige employers to fill out this document, it is usually approved at the stage of company creation. It records the entire personnel structure of the organization, the composition and number of employees, and the monthly payroll.

In accordance with the Labor Code, it is not at all necessary to have a staffing table. If desired, the employer has the right to work without him, including the names of positions and salary amounts in employment contracts and orders for hiring employees. Such documents will be full-fledged internal regulations, and no inspectors will have questions about this. But not everything is so simple with this document: from the content of Article 15 of the Labor Code of the Russian Federation and part two of Article 57 of the Labor Code of the Russian Federation, it follows that if the terms of the employment contract determine that the employee’s labor function is to perform work in a certain position, such a position must correspond to the ShR. Therefore, there must be a schedule in the organization. An employee taking office in the absence of his position on staff is considered a violation of labor legislation, for which administrative liability is imposed under Art. 5.27 Code of Administrative Offenses of the Russian Federation. Therefore, let’s spend quite a bit of time on this material and look at what the staffing table looks like in more detail.

The procedure for adopting the staffing table

The document is drawn up by any official of the organization to whom such powers are delegated (manager, accountant, human resources specialist). When drawing it up, be sure to rely on labor legislation and internal regulations of the company, for example:

• Charter;
• approved structure of the enterprise (if any);
• accounting policy;
• professional standards;
• calculations of monthly official salaries;
• other legal and regulatory technical documents.

Sometimes, before drawing up the HR, another personnel normative act is drawn up - the structure of the organization: a diagram of all divisions, their interrelation and subordination. This form is also not mandatory, but on its basis it is easier to draw up a ShR.

To approve the staffing table, an order is issued, which is signed by the head of the organization or other authorized person. A round seal is not placed on this document, even if the organization uses it. The SR is signed by the one who compiled it, and in the upper column it is necessary to enter the details of the relevant order and confirm them with the signature of the manager.

Important nuances

When defining professions and positions, you cannot take their names, as they say, “out of thin air.” You should adhere to the names contained in qualification reference books or approved professional standards. Moreover, in some cases this is mandatory: Article 57 of the Labor Code of the Russian Federation stipulates that if any positions, specialties or professions are related to the provision of compensation and benefits or the presence of contraindications, then their names must strictly coincide with the names and requirements from regulatory documents , i.e. professional standards and reference books. Similar requirements apply to specialists who have the right to early retirement. In this case, you should be guided by lists 1 and 2 of industries, works, professions and indicators that give the right to preferential pension provision (Resolution of the USSR Cabinet of Ministers of January 26, 1991 N 10 and Resolution of the USSR Council of Ministers of August 22, 1956 N 1173). If these requirements are neglected, then an employee whose work record book actually indicates a fictitious profession will have problems when applying for a pension. And entries in the labor record are made only in accordance with the staffing table and the employment order.

Another difficulty arises when in the SR form you need to indicate not a profession or position, but a specific type of work. This issue is not regulated by law, but in practice, employers are often forced to indicate the type of work in order to avoid problems when confirming a reduction in staff or number of employees. This is necessary when there are such positions in the organization. In this case, use the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 N 20. This document states that the management of the organization has the right to issue an order (instruction) and indicate all additional details to be entered in Form T -3. If the organization uses only types of work and the number of employees is small, the ShR may not be compiled.

Freelance employees

Another difficulty that personnel officers encounter when drawing up a SR based on the T-3 form is associated with freelancers: those who cooperate with the organization on the basis of civil law contracts. By virtue of Article 11 of the Labor Code of the Russian Federation, they are not subject to either labor legislation or other acts containing labor law norms. Consequently, they have nothing to do with ShR, since they perform one-time jobs. In practice, freelancers sometimes include workers employed on the basis of an employment contract and performing a specific type of work. If the employer has not issued an order and has not included such work in the SR, a peculiar situation arises: there is no position, but there is an employee. It is advisable to avoid such situations.

When is it developed and what information does it contain?

It is advisable to develop and formalize a staffing table at the very beginning of the company’s activities. But if you forgot to approve the schedule, this can be done at any time during the existence of the business and approved again at least every month. Or make the necessary changes to an existing one on the basis of a special order.

Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 approved the unified form T-3. Although since 2013 this resolution has lost force and all samples from it have become recommended rather than mandatory, the SR is usually drawn up on the basis of this form. But the company has the right to change this form based on its needs.

The list of mandatory information that must be included in this local act is small:

• structural units;
• positions;
• information on the number of staff units;
• official salaries;
• monthly payroll.

If a company decides to develop its own schedule form, then such a template should not contradict the requirements of part two of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting.”

This internal act of the organization is always impersonal. It does not indicate the names and surnames of persons holding certain positions. This means that when hiring and dismissing employees, the SR sample does not change in any way. But there is a document subordinate to it: the so-called staffing arrangement. It is approved at the level of structural units, and specific persons may also be included in it. There are no standardized forms or samples for filling out the arrangement, so each manager has the right to draw up (or not draw up) it at his own discretion. We will tell you more about how to correctly draw up a staffing table for LLCs and other organizational forms of legal entities and how to put them into effect, using examples.

We are preparing an order for approval

The draft document is ready, what next? To introduce staffing, it is approved by the appropriate order for the main activity. The Staffing Order 2021 is mentioned in the upper right corner of the form as follows.

The text of the order indicates the fact of approval of the staffing table, the total number of staffing units and the date for putting the document into effect. 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 storage, as a rule, together with other documents on the main activity (the schedule is for permanent storage, and the order is for 75 years, see paragraphs 19 and 71 of the list approved by order of the Ministry of Culture of Russia dated August 25, 2010 No. 558 ).

What are the consequences of lack of staffing?

Since this form is only advisory, many employers are wondering how mandatory it is. The answer is simple. Organizations are usually asked to provide this internal document to labor and tax inspectors during inspections. Despite the fact that there is no direct indication in the Labor Code that it is mandatory, there is a mention in Articles 15, 57, etc. of the Labor Code of the Russian Federation, and from this the State Tax Inspectorate draws a conclusion that the document is mandatory. Its absence is interpreted as a violation of labor and labor protection legislation. For such a violation, the official is fined 1000-5000 rubles, the organization - in the amount of 30,000 to 50,000 rubles (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

This document helps to justify the dismissal of employees due to staff reduction when considering a case in court. Without this document, it is difficult for the employer to prove that the dismissal is justified. It is also impossible to prove that at the time of dismissal there were no vacancies in the organization that needed to be offered to laid-off employees (the employer is obliged to offer other jobs during layoffs under Article 179 of the Labor Code of the Russian Federation; for this they must be indicated on the staff).