What is special about the staffing schedule of a cafe or restaurant? Nuances of filling out the T-3 form with examples and a sample document

What is staffing

This is a document that is used to formalize the structure of the company, composition and number of employees.
As follows from the explanations to the unified form No. T-3 (approved by Resolution of the State Statistics Committee dated 01/05/04 No. 1), the staffing table must contain a list of structural units, the names of positions, specialties, professions indicating qualifications, as well as information on the number of staff units. Traditionally, it additionally indicates the amount of wages for each position (letter of Rostrud dated March 22, 2012 No. 428-6-1). Create a staffing table using a ready-made template Try for free

A broader definition can be found in judicial practice. The judges note that the staffing table is an organizational and administrative document that contains the following information:

• structure, staffing and number of employees;
• list of structural divisions (if any);
• names of positions, specialties, professions indicating qualifications, information on the number of staff units and official salaries (see, for example, the decision of the Ussuriysky District Court of Primorsky Krai dated November 20, 2017 in case No. 2-5392/2017).

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How to make adjustments when changing?

There are two ways to make salary changes to the staffing table:

1. If there are significant changes in payments, the staffing table must also be completely changed. The new document is submitted for approval.
2. Issue a decree “On making changes to the staffing table” or “On partial changes to the staffing table.” This method is suitable if the adjustments affected only part of the staff or individual employees.

The staffing table is one of the most important documents in an institution, enterprise or organization. It contains all the information regarding employees and their salaries.

Such documentation is compiled for the purpose of analyzing the personnel structure, as well as for drawing up reports that confirm the expenditure of funds to pay for labor activities during a tax or labor audit. This document can also help to justify reductions in production due to a reduction in staff (Letter of Rostrud dated January 21, 2014 No. PG/13229-6-1).

Who and why should compile

In the Labor Code, the staffing table is mentioned twice - in Part 1 of Article of the Labor Code of the Russian Federation, which contains the definition of labor relations, and in Part 2 of Article of the Labor Code of the Russian Federation, where the concept of the employee’s labor function is given. In addition, paragraph 3.1 of the Instructions for filling out work books (approved by Resolution of the Ministry of Labor dated October 10, 2003 No. 69) states that the name of the position (job), specialty, profession is indicated as it is recorded in the staffing table. Thus, without a “staff” it will not be possible to correctly draw up an employment contract or make an entry in the work book.

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IMPORTANT. If an organization or individual entrepreneur plans to enter into an employment contract with at least one employee, you must first draw up a staffing table.

Most often, the staffing table is required to be presented during inspections by the Labor Inspectorate. But this does not mean that it can be issued “retroactively” if the employer is included in the “labor” inspection plan. This document may also be requested by controllers from the Social Insurance Fund when determining the correctness of the calculation of contributions (clause 91 of the guidelines; approved by Resolution of the Social Insurance Fund dated 04/07/08 No. 81). Pension Fund specialists have a similar right as part of the verification of individual information (clause 2 of Appendix No. 1 to the methodological recommendations; approved by Resolution of the Pension Fund Board of January 30, 2002 No. 11p). Tax authorities can also request a staffing table if they decide that this document relates to the activities of the taxpayer being inspected (clause 1 of Article 93.1 of the Tax Code of the Russian Federation, letter of the Ministry of Finance dated October 9, 2012 No. 03-02-07/1-246).

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There is another reason to create a staffing table. It is indispensable in disputes regarding dismissal due to reduction in numbers or staff. It is this document that can confirm that changes have indeed occurred in the structure of the organization, which means that the reduction was real and not fictitious.

What are the consequences of lack of staffing?

This violation is subject to administrative liability under Part 1 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation. The fine for an organization is from 30,000 to 50,000 rubles, for individual entrepreneurs and officials - from 1,000 to 5,000 rubles. The Labor Inspectorate or the court has the right to impose this punishment.

Other sanctions are possible for the absence or failure to provide the “staffing” at the request of the controllers. For example, tax authorities can issue a fine of 200 rubles. on the basis of Article 126 of the Tax Code of the Russian Federation, if the organization or individual entrepreneur does not present this document. In addition, there will be additional tax charges due to the fact that certain expenses or amounts of insurance premiums turn out to be unconfirmed.

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When is SR necessary?

Legislatively, the staffing table is mentioned in Art. 15 and art. 57 of the Labor Code of the Russian Federation, as well as in the Instructions for filling out work books, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69. The unified staffing form recommended for use No. T-3 was approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 .

The above regulations do not directly indicate the employer’s obligation to draw up a staffing table; there are recommendations on this matter.

According to Art. 57 of the Labor Code of the Russian Federation, the employment contract specifies the position, specialty, profession (with qualifications) in accordance with the organization’s staffing table or the specific labor function of the employee.

Thus, if a position, specialty or profession is specified in an employment contract, then upon concluding such an employment contract, the employer has the obligation to draw up a staffing table. But if all concluded employment contracts indicate the labor function (i.e., the specific work that the employee performs is indicated), then the presence of a staffing table is not necessary.

Nevertheless, as practice shows, it is better for an enterprise to have this document, since officials of regulatory authorities consider the presence of a staffing table mandatory, since its content directly relates to the employee’s labor function and remuneration.

The absence of a staffing table can be regarded as a violation of labor protection legislation , for which an official may be fined in the amount of 500 to 5,000 rubles, and an organization - in the amount of 30,000 to 50,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Subsequently, of course, you can challenge this in court, but you will have to pay the fine first.

Staffing requirements

This document will be legal if it contains the following information: a list of structural divisions, names of positions, specialties, professions indicating qualifications, number of staff units and salary for each position. You must also indicate that the document is called “Staffing Schedule” and provide information about the specific employer. In addition, it is advisable to indicate the document number according to OKUD - 0252251.

The easiest way to comply with these requirements is to use the unified form No. T-3 (approved by Resolution of the State Statistics Committee dated January 5, 2004 No. 1). Employers in the private sector have the right to decide for themselves whether they will use this form or develop their own. This has been repeatedly confirmed by Rostrud (letters dated 01/09/13 No. 2-TZ, dated 01/23/13 No. PG/409-6-1 and dated 02/14/13 No. PG/1487-6-1).

ATTENTION. Form No. T-3 indicates another OKUD document number - 0301017, which corresponds to the unified system of primary accounting documentation for labor accounting and payment. If desired, this code can be supplemented with code 0252251.

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How to approve staffing

It is necessary to issue an order or instruction from the employer to approve the staffing table. This order is drawn up in any form. It should have made it clear what kind of staffing schedule is being adopted and from what date it will be put into effect. In this regard, it is advisable to formalize the approved staffing table as an appendix to the order.

The details of the order are indicated in the header of the staffing table. Form No. T-3 provides special columns for this.

There is no need to put a stamp on the staffing table. The document can be applied immediately after it is put into effect by the relevant order.

There is no need to familiarize employees with the staffing table (letter of Rostrud dated May 15, 2014 No. PG/4653-6-1).

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What kind of document is this, and what information should be included in it?

This document is drawn up as soon as the work of the enterprise begins.

The staffing table includes the following items:

1. Name of production, institution or organization.
2. The number of employees.
3. Positions of employees of the entire department.
4. Amount of payments for labor activity.
5. Additional payments to employees.
6. Monthly salary payment asset.

When filling out your schedule, freelancers should not be counted. According to Art. 11 of the Labor Code of the Russian Federation, labor laws do not apply to them (the rule applies to everyone working under civil contracts).

Attention! When hiring a new employee, it is worth indicating the position he occupies in the staffing table. A worker whose position is not valid according to the staffing table must not be allowed to work.

It is worth paying attention to the remuneration system when drawing up the staffing table. If there is a periodic salary in the document, it is required to indicate the salary in a specially designated column (No. 5). If the payment system is one-time or does not have tariffs, then a dash must be placed in this section. The results of the work performed are entered in a separate column (No. 10) “Note”.

When carrying out work performed in a certain season, information about this must be included in the staffing table. Also, when increasing the number of units of certain positions, it is worth noting the period for which they are included (according to Article 15, 57 of the Labor Code of the Russian Federation).

How to make changes to the staffing table

An adjustment is necessary if new positions have appeared in the organization, old ones have been abolished or renamed, or salaries, the number of employees, or the structure of the enterprise have changed. The procedure for making such amendments is not regulated by law.

There are two ways to do this. The first is to draw up a new (changed) staffing table to replace the previous one. The new document is approved by order. The second way is to correct the current “staff”. To do this, an order to make changes is issued.

An employer can combine both methods. For example, with minor amendments (renaming, adding, deleting one of the positions, changing the number of staff units or salary for one of them), you can issue an order for changes. And in case of more global adjustments, approve a new staffing table.

The “summarizing” method is also practiced, which involves summarizing the changes made during the year by individual orders. In this case, from January 1 of the following year, a new staffing table is approved, taking into account all amendments.

To split or not to split state units?

However, with the indication of part-time workers in the schedule, another problem arises: how many rates should be indicated for them? The fact is that Art. 284 of the Labor Code of the Russian Federation indicates that when combining jobs, it is impossible for an employee to be busy more than 4 hours a day or more than 16 hours in a 40-hour working week . At the same time, Art. 22 of the same code requires equal pay for equal work. In this case, how to indicate the rate in the staffing table if it is covered by a part-time worker?

When solving this issue, you should use the norms of the resolution of the State Statistics Committee of the Russian Federation No. 1 of January 25, 2004, which approved the primary forms for labor accounting. Although this normative act ceased to be mandatory with the entry into force of the Federal Law “On Accounting”, the forms are still used - which means that the explanations given by the State Statistics Committee on filling out the forms can also be taken into account.

Regarding the form No. T-3 approved for the staffing table, an explanation is given:

• Column 4 indicates the number of units for the relevant profession.
• If the unit is not fully occupied (in particular, part-time), the column may contain a non-integer number: 0.25, 0.5 or similar.
• If there are several identical bets, the number of units may not be an integer, but greater than one.

The latter in practice means the following: if an organization, for example, requires two accountants, and one position is occupied by an ordinary accountant, and the second part-time by the chief accountant himself, then the staffing table may indicate the number of staff units of 1.5. However, this is not the only option.

If necessary, the schedule may indicate a full unit . If at the same time she is occupied by a part-time worker, then it is enough to indicate this:

• In the notes to the corresponding line of the staffing table.
• In an employment contract concluded regarding the combined position.

However, we should not forget: if there is a whole position on staff, but in reality a person is employed in it part-time, the company will have 0.5 vacancies, about which the local employment service must be informed monthly. However, indicating a full-time unit has its advantages: if a part-time worker quits and a full-time person is hired in his place, you will not have to make changes to the staffing table, you just need to sign an employment contract.

Important: The law does not require that any position must be filled on a full-time basis. However, payment must be proportional to the work worked, and equal wages must be provided for equal work.

Frequency of document preparation and storage periods

Labor legislation does not oblige employers to periodically re-approve the staffing table. Accordingly, this is done only when necessary - when any new inputs appear (positions, numbers, departments, salaries, etc.). If everything is stable in the organization and the structure does not change, then the once approved staffing table can exist indefinitely.

The period during which changes must be made to the staffing table in connection with changes in the company structure has not been established. However, you must remember that on the basis of this document, information is indicated in employment contracts and work books. Therefore, the updated staffing table must be entered in advance, that is, before the dates for drawing up an employment contract or making an entry in the work book.

IMPORTANT. The shelf life of the staffing table is permanent (subparagraph “a” of article 71, section 1.2 of the list, approved by order of the Ministry of Culture dated August 25, 2010 No. 558). This means that it must be kept throughout the existence of the organization, and upon its liquidation, transferred to the state or municipal archive.

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Regulatory document T-3

Contents, entering basic information

Below you can see an example of a restaurant staffing table.

Form T-3 has the following contents:

• First of all, this is the document serial number. If the manager plans to make changes to the staffing table during the year, then it is better to use continuous numbering.
• Then you need to indicate the date the document was compiled.
• On the left side of the header of the staffing table we indicate the period of its validity. As a rule, T-3 is drawn up for one calendar year.
• On the right side of the “header” is written the number and date of the order by which the staffing table was approved by the manager or a person authorized to do so.
• We also indicate the total number of staff units.

Filling out the table

1. In column 1 “structural divisions” we write the name of the structural division. In the restaurant business, this column usually lists the administration first, then accounting, production, hall employees, and technical staff. The larger the catering establishment, the greater the number of divisions.
2. Column 2 “division code” is needed to combine divisions into a group. Small organizations do not need this code.
3. Column 3 “position (profession, specialty), row, type (group) of employee qualifications.”
   To correctly name a position in the staffing table, you can use the Classification Directory of Professions, but it is advisory in nature. Taking into account the specifics of restaurant activities, positions can be called as it is convenient for the manager. If we take the kitchen, then there is a sense of the names of professions depending on the workshop in which the cook works. In a hot shop there is a cook in the hot shop, in a cold shop there is a cook in the cold shop, a soup cook cooks soup, and so on.
4. Column 4 “number of staff units” is filled in for the relevant positions (professions). For example, the cashier is number 2, the cleaning lady is number 4. If necessary, you can indicate the share of staff units. If a part-time employee is required, for example, an administrator to close a shift, then indicate in column 4 the quantity 0.5.
5. In column 5 “Tariff rate (salary), etc.” The monthly salary is indicated in ruble terms at the tariff rate (salary). When calculating your salary, do not forget to take into account the minimum wage in your region. The Federal Tax Service and the Pension Fund of Russia are closely monitoring this.
6. Columns 6 – 8 “Additions” show incentives and compensation payments (bonuses, allowances, additional payments, incentive payments). Here you can assign bonuses to the waiter for knowing a foreign language. For a cook, an additional payment for qualifications will be an incentive.
7. In column 9 “total”, indicate the amount of salary and allowances.
8. Column 10 “notes” is filled in as necessary. Here you can state that the work is seasonal. For example, in the summer they opened a veranda on the street, additional staff is required. We write the word “seasonal” or “for the summer” in the “notes” column.

Drawing up a staffing table is a simple matter, but it requires certain knowledge and skills. Read about how to correctly draw up a document for an LLC with one director, a motor transport enterprise, a hotel, a store, a private security company, a construction organization, an IT company, a beauty salon and some others.

Sample of filling out the staffing table for 2021

From November 25, 2021, a new staffing table was introduced at Labyrinth-2019 LLC (order dated November 25, 2019 No. 74OK). The structure of the organization includes 7 divisions, including AUP, accounting, human resources department, sales department and household department. The total number of employees is 16.5 units. At the same time, a cleaning lady (with a full-time salary of 12 thousand rubles) is registered at 0.5 times the rate.

Taking into account these data, we will fill out the staffing table according to Form No. T-3.

In conclusion, we note that if the employer, when drawing up the staffing schedule for 2021, adheres to the simple rules discussed above, this will protect him from problems during inspections by regulatory authorities. And timely reflection in the “staff” of changes in the structure of the company will allow you to avoid conflicts, including if it is necessary to dismiss employees “due to layoffs”.

How to remove an employee from the HR?

When combined with an employee, an employment contract is concluded. Therefore, in cases where it is necessary to remove him from the staffing table, this must be done in the same manner as when terminating an employment contract at the main place of work.

However, in addition to the grounds for dismissal provided for in Art. 77 of the Labor Code of the Russian Federation (agreement of the parties, personal desire, expiration of the term, etc.), an additional rule applies for part-time workers. According to Art. 288 of the Labor Code of the Russian Federation, a part-time worker can be dismissed if his place is taken by an employee for whom such work will be the main one.

Important: It is necessary to remember that if a part-time worker is employed under a fixed-term contract, you cannot hire someone full-time instead. In any case, this conclusion is based on judicial practice (for example, the ruling of the Moscow City Court No. 33-7266 of 03/06/2012).

Once a position has become vacant, it can be removed from the staffing table. This is done in the following order:

• The head of the organization gives instructions to make changes to the documents.
• The HR department or other authorized specialists prepare a new staffing table or annex to the current one.
• The prepared project is approved by a written order from the manager (how to approve the ShR for a year?).

When drawing up and approving the staffing table, it will be useful to know the structure of the document, including features for LLCs and individual entrepreneurs, as well as such nuances as adding a new position to the HR.