During the course of their official duties when resolving issues of remuneration of full-time employees, all accountants in certain situations have to solve the problem of determining the size of the average earnings for the year, since such a value is necessary to determine various types of payments.

How to calculate average earnings per year? At first glance, this is not difficult: the current provisions legislative framework a fairly simple order of calculation is defined, implying the use of a formula consisting of several values. However, when performing their first calculations, each new employee will be able to guess that the issue of determining the average annual salary of each employee requires knowledge of many different nuances.

At its core, the principle of determining the average earnings for the year is nothing complicated. The size of the average salary must be determined when calculating the amount of disability benefits, travel and other payments.

Therefore, when determining the average, you must adhere to the rules defined by Art. 139 of the Labor Code of the Russian Federation and the issued Decree of the Government of the Russian Federation No. 922. These rules are considered general for all types of calculation, with the exception of determining the amount of vacation pay.

Regardless of the mode in which the employee performs his official duties, the determination of the size of his average earnings will always be carried out taking into account the volumes actually paid Money as wages, as well as worked shifts over the past 12 months. This calculation never includes all sorts of social payments, pensions or other types of benefits.

For calculations, only the salary and bonus determined by the individual are used. staffing each individual organization. As a result, the amount of earnings should be divided by 12, according to the number of months in a year, in order to determine the average monthly salary for the worked reporting period. In some cases, it is required to determine the real income of a staff member for one year.

For exact definition average earnings individual worker, you will need to compare staffing and collect all information about payments. For example, bonuses in some organizations are always accrued only after summing up the results of the work done for the year. Payments of such bonuses are often made only for the next year, however, in determining the size average salary for the year, these data must be taken into account.

Often, new employees of the accounting department are interested in whether vacation pay should be included in the calculation of the average annual earnings. When determining the amount of due payments, the last 12 calendar months are taken into account. Only worked shifts are always taken into account. If for a month an employee was in due vacation, this period will never be taken into account.

The principle of determining the amount of vacation pay implies taking into account two main indicators: the duration of the vacation in days, as well as the average daily earnings for the past reporting period. The number of days that an employee spent on vacation must be multiplied by his average daily income. As a result, you can get the amount that the employee will receive at least 3 days before the start of the vacation period. in situations where the day due payment falls on some holiday or weekend, the employee can expect to receive money earlier.

Accounting employees are required to strictly adhere to the generally accepted “three days” rule, even in situations where employees need to receive money before the due date. It is for this reason that it is customary in every organization to draw up an accurate vacation schedule in advance, which can only be regulated if well-defined rules are observed.

To determine the amount of compensation due to an employee for an unused vacation period, you need to calculate the average earnings per day.

To perform the calculation, you must divide the total annual income by 12 working months, and then by 29.3. It happens that during the period of dismissal, the employee was on the staff of the organization for less than 12 months. In such a situation, when determining the settlement period, all working days should be taken into account, starting from the moment of conclusion labor contract to the last day of the month in which the performance of official duties was terminated.

Social security payments are also included.

One of the important rules for determining average earnings is the need to identify volumes social benefits, as well as reimbursement of expenses necessary for the performance of official duties. Such payments are further not taken into account when calculating average earnings. All accountants should only account for cash related to payroll.

A complete list of payments that are taken into account when calculating the average annual earnings of full-time employees is presented in clause 2 of Regulation No. 922. All types of wages are related to this list, as well as financial rewards and all kinds of fees received by certain categories of staff members.

Examples of taking into account various bonuses, bonuses and all kinds of allowances require individual clarification:

• Bonus received after calculating the results of work for the last month;
• Bonuses due to employees for a period of more than a month;
• Bonuses awarded to full-time employees based on the results of work performed in one year.

The legislation provides for all types of payments taken into account when determining the average earnings of employees for the year.

If during the billing period the amount of the monthly salary changes, the legislation provides for the following actions to optimize the calculation of the average annual earnings:

• When the standard monthly rate increases during one billing period, the amount of benefits due to the employee before the changes is necessarily increased by multiplying by a certain factor. Such a coefficient is determined by dividing the updated tariff rate by the previous one;
• When the salary increases after the end of the billing period, but before the very day the payments are received, the average income is determined taking into account the new rate;
• If the salary is increased during the period in which payments are made based on average earnings, the amount of money intended for issuance to the employee increases from the day of the increase.

When determining all types of compensation, the following days are excluded:

1. Part of the reporting period spent on a business trip;
2. Absence from work due to illness;
3. Working days during which time off was taken;
4. downtime;
5. Being on unpaid leave;
6. Time spent on strikes.

The average salary of an employee for the year is easily calculated independently or using a conventional calculator. Often, accounting staff use special online calculators for calculations, where you can enter all the data for prompt computer processing.

In a situation where an employee is entitled to piecework wages, tariff rate, indicated in the staffing table and indicated in labor agreement, must be multiplied by the number of manufactured products. For information on the number of products produced individual employee you can use previously executed acts of work performed or some other type of documentation in which the relevant data is recorded.

Determining the amount of an employee's average earnings per year is necessary for the possibility of accruing disability benefits, as well as for compensating travel expenses. The average income of full-time employees is always determined on the basis of hours actually worked and is largely determined by the salary, allowances, and bonuses determined in the staffing of commercial organizations.

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The staffing table indicates the monthly salary of the employee in ruble terms. With piecework wages, employees do not have a fixed salary, and its size depends on the results of the work performed, the quantity and range of products produced. Thus, it is impossible to indicate in the staffing table the salary or rate for piecework pay. If it is impossible to fill in columns 5–9 of the staffing table in ruble terms due to the use of other wage systems (tariff-free, mixed, etc.), these columns are filled in the appropriate units of measurement (percentage, coefficients, etc.) Piecework wages do not imply such units .

Therefore, you should proceed as follows: put in column 5 "Tariff rate (salary), etc., rub." a dash, and in column 10 "Notes" indicate "Piecework wages" and give a link to the document that regulates the amount of wages (for example, the Regulations on the remuneration of employees of the organization).

Who is required to make

The Labor Code of the Russian Federation does not say that the staffing table should be in every organization. However, there are no documents abolishing the practice of its compilation. At the same time, there are good arguments in favor of the design of the staffing table:

• 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). *

staffing form

In the accounting of commercial institutions:

The organization may, at its option:
- either use unified form staffing, if approved by the head of the organization in the order on accounting policy;
- or use a self-developed form approved by the head (provided that it contains all the necessary details provided for in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ). *

Unified staffing form No. T-3 approved.

The staffing table is an impersonal document. It does not indicate specific employees, but the number of positions in the organization and salaries for them. Employees are appointed to positions by orders of the head after the approval of the schedule.*

Chief Accountant advises: in order to protect yourself from the claims of inspectors, do not set different salaries for the same positions in the staffing table.

The same job title implies the same official duties. In doing so, the principle must be observed equal pay for work of equal value (and part 2 of article 132 of the Labor Code of the Russian Federation). in employment contracts and job descriptions employees can be assigned different levels of work, different rights and obligations, different level responsibility. However, it is better to name the positions differently, using the words “senior”, “junior”, “leading”, etc.

An example of a staffing table

The staff of the organization is 28 people. monthly fund salaries - 367,000 rubles. The staff includes, in particular:

• director (salary 30,000 rubles);
• secretary (salary 8000 rubles);
• Chief Accountant(salary 25,000 rubles);
• accountant (salary 20,000 rubles);
• assistant accountant (salary 15,000 rubles), etc.

Responsible for maintaining personnel records - head of the personnel department E.E. Gromov.

Situation: whether it is necessary to indicate positions or other information about part-time workers in the staffing table

No, it doesn `t need.

The staffing table includes information about the number of staff units. The conditions under which employees work do not need to be prescribed in the staffing table. For example, if the value of 0.5 is indicated in the staffing table in the column "Number of staff units", this does not mean that the rate is replaced by a part-time job. The main employee can also receive half the rate, for example, in the case of combining professions (positions) (part 2 of article 60.2 of the Labor Code of the Russian Federation).

Situation: is it possible to draw up a separate staffing table for a branch (representative office) of an organization

No.

Branch is not separate legal entity(Clause 3, Article 55 of the Civil Code of the Russian Federation). The staffing table for the organization is approved by order of the head of the organization (instructions approved by the resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). An extract from the approved staff list or a copy thereof is submitted to the branch. *

Statement

When the schedule is drawn up, it must be signed by the chief accountant and the head of the personnel service (or the employee responsible for personnel records). If the staff is large and the schedule takes up several sheets, then the chief accountant, at his discretion, can sign both once (at the end of the document) and on each of its sheets. After that, the staffing table must be approved by the head of the organization by order. This is stated in section 1 of the instructions approved by the Decree of the Goskomstat of Russia dated January 5, 2004 No. 1.

Schedule change

Changes to the staffing table can be made at any time when there is a need for it, since the employer determines the frequency and frequency of changes in the staffing table independently (clause 1 of the letter of Rostrud dated March 22, 2012 No. 428-6-1). In addition to renaming positions, setting a different salary, etc., there are separate procedures in labor legislation that can also lead to a transformation in the staffing table. For example, downsizing or staffing (), organizational or technological change() etc.

Renaming the position of an employee and changing the size of his salary in the staffing table entails a change essential conditions labor contract. So, before making changes to the staffing table, you need to arrange a transfer to another job (). That is, you need to issue an order for transfer in the form No. T-5 or in an independently developed form.

Next, conclude an additional agreement with the employee to the employment contract and make a note about the transfer in his work book(Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).

If the job title or salary is changed at the initiative of the administration for organizational or technological reasons, the procedure will be slightly different. It is necessary to notify the employee about the upcoming changes two months in advance. If the employee does not agree to work in the changed conditions, send him a written offer of another job, corresponding to his qualifications and state of health. In the absence of such a job, offer a vacant lower position or a lower-paid job. If the employee refuses all offers or you do not have a suitable job, issue a dismissal under clause 7 of part 1 of article 77 of the Labor Code of the Russian Federation (refusal to continue work due to a change in the terms of the employment contract determined by the parties).

This procedure is provided for in the Labor Code of the Russian Federation.

At the end of the procedure, issue an order to amend the staffing table. Attach the staffing table with the changes made to this order. With the order under the signature, familiarize the employees who were affected by the changes.

An example of making changes to the staffing table

The director of the organization decided to rename the post of assistant accountant to junior accountant in the staff list and add to Production Department a number of new posts. To do this, he needed to make changes to the staffing table. He issued an order to amend the staffing table.

Nina Kovyazina,

Deputy Director of the Department of Education

and human resources of the Ministry of Health of Russia

2. Article:Staffing table with all the necessary additions, but at the same time without unnecessary graphs

Along with accounting primary, own forms can also be used for personnel documents. This was confirmed in Rostrud - in a letter dated February 14, 2013 No. PG / 1487-6-1. But all without exception, the paper frame-by-frame should not be changed. For example, we recommend drawing up any orders - on hiring, dismissal, and others on unified forms (No. T-1, No. T-8, etc.). They have everything you need and nothing more.

You can simplify the staffing table, personal card and vacation schedule. Here we give an example of an ideal staff converted from model form No. T-3. If you decide to use it, then approve it in the accounting policy. And how you can change the other two documents, read the table below.

Two more personnel documents that can be simplified

Document's name	What can be excluded from the standard form and how to supplement
Employee's personal card (former standard form No. T-2)	Remove item 10 "Family Composition", as this is optional information. It is not required to conclude an employment contract with an employee (Article 65 of the Labor Code of the Russian Federation). Moreover, information about the next of kin is personal data of a person (art. federal law July 27, 2006 No. 152-FZ). And that means without written consent the employer does not even have the right to draw up an employee's personal card
	In paragraph 8, replace the column "Continuous experience" with "Insurance experience" or add "Insurance experience". Today, continuous service is used only for the assignment of allowances for the continuity of work provided for in specific company. This value is not taken into account either for calculating sick leave payments, or for assigning a pension, or for calculating northern allowances.
	Throw out absolutely all codes. You are not required to encode information on a personal card. Coding was used in the days when there were no computers.
	Exclude section II "Information on military registration" if the employer is an entrepreneur. A businessman is not required to keep military records (clause 6, article 1, article 4 of the Federal Law of March 28, 1998 No. 53-FZ, resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of April 28, 2009 No. 13798/08)
Vacation schedule (former standard form No. T-7)	You can add column 11 “I am familiar with the schedule. Signature. The date". After all, each employee must be familiarized with the vacation schedule against signature (Article 22 of the Labor Code of the Russian Federation)
	It still makes sense to include a new column, say 12 “Notified about the upcoming vacation. Signature. The date". Each employee must be notified of the vacation according to the schedule two weeks before it starts (Article 123 of the Labor Code of the Russian Federation)

From the usual "staff" you can remove money meters, that is, salaries

To begin with, let's decide why they make up a staffing table at all. And then it will become clear which details in the form are superfluous, and what must be mandatory in it. So, in the staffing table, the structure and staff of the enterprise are fixed, namely: a list of departments, positions and the number of staff units. That is the only purpose for which the “staff” is needed. This follows from the articles, and the Labor Code of the Russian Federation.

Carefully!

Forms of personnel documents must be approved in the accounting policy. Attach your own forms to it, and simply list the standard forms that you also draw up in the text.

Allows, as unnecessary, not to reflect monetary meters, but to indicate only natural ones. In the staffing table, this is just the number of positions. Therefore, it is not necessary to repeat the amount of salaries once again.

Is it still more convenient for you to have official rates in the "staff"? Then here's some advice for you. You can adapt these columns to the remuneration systems that are installed in your company.

Suppose you pay some employees based on the salary, and others - based on the hourly rate or piece rate. In this case, it makes sense to remove the word “rubles” in the “Tariff rate (salary)” column. And then this column can be divided into two columns: one is called "Amount", and the other - "Unit of measurement".

And now let's tell you what is useful to add to the staff. This is the Pay System column (1). It can be used to determine on the basis of what indicators you calculate the salary. After all, the employer determines one form or another of payment for each position. Let's say a manager has a salary-bonus system, that is, a salary and a bonus for fulfilling a sales plan. And the secretary - only a monthly salary, which means a salary scheme.

An important detail. If in the “staff” you reflect any position in the amount of, say, five staff positions, then make sure that the employees occupying this position have the same duties and equal pay. Then the requirements of articles, the Labor Code of the Russian Federation are fulfilled.

Do employees have different job functions and salaries? Then call their positions differently, using, say, the words "senior", "leading", "main". Or assign categories, categories. Moreover, the same job titles must be recorded with employees and in their employment contracts.

- this sign marks those details that must be in the document. And in numbers - those that we advise you to leave, add or modify. You will read a commentary on each such prop in the article.

Include only the signature of the employee responsible for the staffing

The new Accounting Law requires that in any primary document there were signatures of all those employees who made the transaction and (or) are responsible for the correctness of its execution. And the staffing table is not necessarily the chief accountant. This can be done by another employee, for example, the head of the personnel department.

Therefore, in the form, it is better to clearly indicate the position of the specialist who is responsible for developing the staffing table by virtue of his job duties(2). Next to the position of such an employee, provide a place for him personal signature and surnames with initials.

Change the approval stamp so you don't have to issue an order later

First, the staff is signed by the responsible officer who filled it out. Let's say it could be the chief accountant. Then the ready staff list is approved by the head of the company. At the same time, the old form forced to draw up another document - an order to approve the “staff”. But now you can avoid this obligation. To do this, in the new staffing form, you only need to modify the so-called approval stamp. Just add fields (3) there, in which the manager will put his signature and thereby approve the document itself. And there is no need to issue a separate order.

The staffing table of the unified form T-3 is used to indicate the structure, personal composition of the organization. Let's consider this form in more detail, and also give a staffing table with a sample filling.

Staffing: form of a unified form T-3

From January 1, 2013 commercial organizations are not required to draw up personnel documents in accordance with approved forms, that is, they can use independently developed document forms.

Read more about this in 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 to draw up a staffing table. In addition, the staffing table of the sample T-3 form contains all necessary information, so most employers continue to use this particular form of document.

Recall that the staffing table - the form of the unified form T-3 - and the procedure for filling it out were approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 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 section), and in the completed state (in the last section).

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.

The staffing table contains:

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

The staffing table has as its main goal the definition of the structure, staffing and size of the payroll. The document does not contain the names of employees and their staffing by position. Regular arrangement(synonyms: staff replacement, staff list) normative documents not installed. Staff substitution, unlike the staffing table, is not a mandatory document for an organization, however, it is often used. This is due to the fact that staffing allows you to track vacancies, as well as filling in staff units when hiring a part-time job or if the position is divided among 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, patronymics of employees holding certain positions are entered. If an organization uses staff substitution in its activities, then it must be borne in mind that this document must be kept for 75 years.

Read about the retention periods for personnel documents.

How to draw up a staffing table

The preparation of the staffing table can be entrusted to any employee of the organization, while it must be approved by order (instruction) of the head or other authorized person. The procedure for issuing documents on the approval of the staffing table should be fixed 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 compiling the staffing table for the first time, he is assigned the number 1, and in the future continuous numbering is applied. The staffing table indicates the date of compilation, as well as the date from which the staffing table is put into effect. These two dates may differ. The T-3 form provides for an indication of the period of validity of the staffing table, the details of the order for its approval and the number of staff units.

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

The staffing table in the tabular part begins to be filled in with the names and codes of structural divisions. As a rule, the unit code in the staffing table is indicated in a manner that allows you to determine the subordination and structure of the entire organization.

If the 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 was given the right to independently approve the staffing table, then it is compiled all the same as part of the unified staffing table.

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

• to the All-Russian classifier of occupations of workers, positions of employees and tariff categories(OK 016-94) (approved by the Decree of the State Standard of Russia of December 26, 1994 No. 367);
• All-Russian Classifier of Occupations (OKZ) OK 010-2014 (MSKZ-08) (approved by order of Rosstandart dated December 12, 2014 No. 2020-st);
• Qualification directory of positions of managers, specialists and other employees (approved by the Decree of the Ministry of Labor of Russia dated August 21, 1998 No. 7);
• unified tariff-qualification reference books of jobs 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 in line with professional standards, read.

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

Further, in column 4 of the staffing table, the number of staff units is indicated. Established units can be indicated both full and 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 compiling 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 amount of wages per month.

In practice, when drawing up a staffing table, the question often arises of correct design document in situations where there is no fixed amount of remuneration, for example, with piecework pay. In this case, it is recommended to put a dash in column 4 of the staffing table, and in column 10 indicate: “Piecework wages / Piecework-bonus wages” and provide a link to the local regulation that determines the procedure for establishing wages, as well as its amount for a certain norm workings. It is recommended to proceed in a similar manner by filling out the staff list in a situation where the employee has an hourly wage rate.

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

How to fill out the staffing table: sample and example

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

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

In columns 6, 7, 8 "Surcharges, rubles." allowances are indicated - both accepted in the organization (for irregular 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 a unified form assumes that these columns are filled 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 form. Similarly, it is recommended to do if the allowances are set as a percentage.

Column 9 "Total for the month" is filled in only if the salary and allowances are indicated in rubles. The instructions for compiling the staffing table state that "if it is impossible for the organization to fill in columns 5-9 in ruble terms ... the columns are filled in the appropriate units of measurement (percentages, coefficients, etc.)." However, in fact, it is impossible to draw up a staffing table in this way. In such a situation, it is possible to put dashes in this column, and in column 10 "Note" indicate a link to the regulations, both internal and regulatory, which set the allowances. The link in column 10 to a document that allows you to set an allowance for seniority will allow you not to change the schedule when changing the amount of the allowance. Also in column 10 any information related to the staffing table is indicated.

The nuances of registration and changes in the staffing table

The form of the unified form T-3 provides for the signatures of the head of the personnel service and the chief accountant, but there is no such requisite as a seal. The frequency and timing of the approval of the staffing table are not established by law, and each employer decides this issue independently.

Familiarization with the staff list of employees is carried out only if this obligation of the employer is enshrined in a collective agreement, agreement, local normative act(Rostrud letter dated May 15, 2014 No. PG / 4653-6-1).

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

1) issuance of an order on the corresponding change;

2) issuance of an order to approve the new staffing table.

When reducing staff or headcount, changing salaries, changes are also made to the staffing table, while it must be borne in mind 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 warned 2 months in advance about the upcoming reduction (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 stored in the organization permanently. Organizations exercising control and supervision functions (for example, the labor inspectorate, the regulatory bodies of the FSS of the Russian Federation, the Pension Fund of the Russian Federation, tax authorities), when conducting inspections, has the right to request this document. In case of failure to submit the documents requested by the controllers or their copies, including the staff list, the employer may be fined 200 rubles. for each unsubmitted document (clause 1, article 126 of the Tax Code of the Russian Federation).

Results

staffing - binding document which every employer should have. An example of filling out the staffing table in the T-3 form can be found on the Internet on many accounting and legal sites, however, a sample with the situations described above is rarely given. When preparing the staffing table of the T-3 form, a sample of which is given in this article, it can be a good help for both an experienced and a novice personnel officer.

For information on how to properly organize personnel records, read the article.

The official form of T3 is the staffing table. It displays the basic salary and additional payments. The organization has the right to use its own document form or ready-made T3.

Filling it out is the responsibility of the Human Resources Officer. In a small organization, this function is assigned to an accountant or manager.

The document is used to approve the structure, staffing, its number in accordance with the Charter of the enterprise.

The head or a person authorized by him establishes the staffing table. The paper contains information:

• existing positions in the organization.
• Amount of workers.
• Monthly payroll.
• Amount of salaries and allowances.
• Structural subdivisions, their list.

The vacancy of an employee, when entered into the schedule, is prescribed without reduction. Recording is done in descending order starting from main position.

Changes to the document are possible in the following cases:

• Change of company department or job title.
• Salary change.
• Company reorganization.
• State reduction.
• Employees who are affected by the changes must read them and confirm this with their signature on the document.

Staff scheduling

When compiling, the principles of labor organization and management of employee resources are based.

Approved annual business plan. It defines the tasks for the working year, the types of activities and the amount of work performed.

Are being developed organizational structures. It is indicated: how the interaction takes place, and which units are implementing the plan.

Planning the number of staff units for each area of ​​work takes place in accordance with the types and standards of labor.

The amount of salary is determined by the average indicators of monetary remuneration in the region for the month. The bonus system is developed using the resources and capabilities of the enterprise. Or based on legislative acts for public institutions.

When a new reading of the staffing table comes into force, the changes that have taken place during the year are being studied. Based on them, the document is corrected.

Sample Fill

staffing - 10 graph. They are filled in according to a form unified at the legislative level. T-3 or the accepted form at the enterprise.

Column 1 - structural unit. The line includes all departments operating in the organization. Mandatory administrative and production unit.

Column 2 - code. Each division is assigned a code. Landmark - Regulations on the nomenclature of cases in the workflow of the enterprise. Papers are archived and stored in accordance with codes.

Column 3 - position. The unit must have a leader and preferably a deputy. The business plan defines the professionals performing the work. Job titles and qualifications are determined by all-Russian classifier professions.

Column 4 - staff unit. How many people work in certain profession.

Column 5 - tariff rate (salary). It is determined by the volume of planned work and labor standards. The output for each profession per time unit is taken into account. It is found out in two ways:

Expert — a group of three to five people filling out evaluation sheets. The indicator is averaged and the volume of labor per unit of time is revealed.

"Field" measurements" - calculate how many and what types of activities an employee performs. On this basis, the tariff rate is calculated.

Column 6 - allowances. All allowances are entered (length of service, nature of work, knowledge foreign language and others), stipulated by labor legislation and local standards of the enterprise. The row is divided into three columns. Columns 7, 8 included.

Column 9 - total. Marginal remuneration per month or per year and payroll.

Column 10 - note. Certain conditions are specified. For example, if the salary is set in a foreign currency.

A sample of filling out the staffing table can be downloaded for free here:

Schedule for piecework pay

The staffing table for piecework payment is filled out:

• From columns 1 to 4 according to the standards.
• Column 5 - dash.
• Column 10 - indicates "Piece-bonus wages". A link is given to the document of the organization that regulates the amount of monetary remuneration (regulation on wages or material incentives).

Extract from the staffing table

Extract— required paper if you want to provide limited information to third parties.

The original timetable is not subject to issue, but a separate part of it can be brought to the attention of another person. The extract is drawn up after the entry of the original into legal force. The document can be made as a photocopy of a separate part of the base paper.

The decision is made by the manager or authorized person.

If necessary, the initiator of the extract may be required to provide a written document (application) on the issuance of information. The signature of the head is put and the requirement is transferred to the executor performing the extract.

The document is made in the same way as the original, at the top, after the name of the organization, “Extract from the staff list” is written. Counts are signed, as in the original, but for one person.

The conformity of the document is confirmed by the seal, signature of the director, chief accountant and personnel specialist of the enterprise.

Information about the request and issuance is recorded in the register.

Sample extract from the staffing table:

The main provisions of the staffing table:

The document is compiled:

1. The accountant is a small firm.
2. Human Resources — big company.
3. Financiers.

Approval of the schedule and its signature is carried out by the head or acting in his duties. The responsibility for compiling and complying with the paper lies with the director.

Head issued at the end calendar year order to approve the staffing table for the next 12 months.

Related articles:

A sample of filling out an employment contract of an organization with an employee

How to correctly formulate the terms of remuneration (piecework system) in employment contract, staffing and order of employment?

Company GARANT

Most of the workers have a piecework wage system. How to correctly formulate the terms of remuneration (piecework system) in an employment contract? How to fill in the appropriate columns in the staffing table and the order for employment?

1. Employment contract

The salary of an employee is established by an employment contract in accordance with the this employer wage systems (part one, article 135 of the Labor Code of the Russian Federation). Remuneration systems, including the rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions that deviate from normal, systems of additional payments and bonuses of an incentive nature and bonus systems, are established collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing norms labor law(part two of article 135 of the Labor Code of the Russian Federation).

By virtue of Art. 8, parts of the seventh art. 12 of the Labor Code of the Russian Federation, the employer has the right to independently adopt local regulations that are mandatory for employees of this employer, as well as make changes to previously adopted acts, as well as approve new ones instead of the previous ones. At the same time, if the organization has a body of employees, then local regulations establishing wage systems are adopted by the employer, taking into account his opinion (part two of article 8, part four of article 135 of the Labor Code of the Russian Federation).

According to the second part of Art. 57 of the Labor Code of the Russian Federation, the terms of remuneration (including the size of the tariff rate or salary ( official salary) of the employee, additional payments, allowances and incentive payments)" are required to be included in the employment contract.

Thus, Labor Code The Russian Federation provides for a mandatory indication in the employment contract of the size of only the tariff rate or salary. The norms obliging the employer to indicate the specific amount of piece rates or labor standards provided for in Art. 160 of the Labor Code of the Russian Federation, namely in the employment contract, labor law does not contain. Therefore, in an employment contract concluded with an employee whose earnings will depend on the number of units of production produced by him, taking into account their quality, it is enough to indicate a piecework wage system with reference to the local regulatory act of the organization that establishes piece rates and production rates (for example, the provision on payment labor). At the same time, employees must be familiarized with the specified local regulatory act against signature (part two of article 22 of the Labor Code of the Russian Federation).

2. Staffing

The unified form of the staffing table N T-3 was approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1 (hereinafter referred to as the Decree). Within the meaning of the Guidelines for the Application and Completion of Primary accounting documentation(hereinafter referred to as the Instructions), also approved by the Decree, the staff list includes all structural units, names of all positions, specialties, professions available to the employer, indicating qualifications, as well as information on the number of staff units. If any of the employees perform duties in a particular position or profession, this means that the employer has such a position or profession and therefore must be provided for in the staffing table - regardless of the remuneration system provided for this position. Consequently, in the situation under consideration, the employer is obliged to include in the staffing table the positions or professions of workers who are established a piecework wage system.

Form N T-3, among other information, contains data on monthly wages at the tariff rate (salary), tariff scale depending on the system of remuneration adopted in the organization. With a piecework form of remuneration, there is no fixed amount of the employee's wages, its size depends on the results of the work performed. Therefore, it is impossible to take into account payments to such employees in the staffing table. The Instructions explain that "if it is impossible for the organization to fill in columns 5-9 in rubles .. the columns are filled in the appropriate units of measurement (percentage, coefficients, etc.)". At the same time, the actual staffing in this way is quite difficult. Therefore, in our opinion, in such a situation, you can put in column 5 "Tariff rate (salary), etc., rub." a dash, and in column 10 "Notes" - indicate "Piecework wages", and then indicate a link to an internal document that regulates the amount of wages for pieceworkers. Such a document may be, for example, a regulation on remuneration.

3. Order for employment

The unified forms N T-1 "Order (instruction) on hiring an employee" and N T-1a "Order (instruction) on hiring employees" approved by the Decree provide for an indication in them of only the tariff rate (salary) and allowances, set for the employee. We believe that in this situation it is advisable for the employer to draw up orders for employment by analogy with the staffing table: in the column "with a tariff rate (salary) of ____ rubles, an allowance of ___ rubles." - putting dashes, and in the column "conditions for employment, nature of work" - indicating "piecework wages".

Unfortunately, form N T-1a (unlike form N T-1) does not provide for a column "conditions of employment" or another column in which one could indicate a piecework wage system. Instructions, explaining the procedure for filling out both forms, suggest in both to indicate "the conditions for hiring and the nature of the work to be done (part-time, in the order of transfer from another organization, to replace a temporarily absent employee, to perform certain work, etc.)", not specifying in which column of form N T-1a this can be done.

At the same time, the Procedure for the use of unified forms of primary accounting documentation, approved resolution Goskomstat of Russia dated March 24, 1999 N 20, it is possible to enter additional details in unified forms (except for forms for accounting for cash transactions) if necessary. Therefore, we believe that the employer has the right to independently supplement the unified form N T-1a with column 11 "Conditions for employment, nature of work" by issuing an appropriate administrative document (for example, by order of the head of the organization) and when filling out this form in relation to employees with a piecework wage system in this column indicate such a system in this column. In column 5 "Tariff rate (salary), allowance" a dash should be put down.

Prepared answer:
Legal Consulting Service Expert GARANT
Mazukhina Anna

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Komarova Victoria

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.