Staffing table - what is it, how to draw it up and change it + form and sample

The staffing table according to the unified form T-3 is used by companies and enterprises to organize information about the personnel structure, number of employees, salaries, allowances, etc. It is believed that every enterprise and individual entrepreneur should have such a document if it has a staff of employees. Employers and personnel often have questions related to the mandatory nature of the unified form T-3, its completion, changes made, and approval of a new staffing table.

Do companies have to have a staffing table?

Let us present two opposing points of view on this issue that exist today. The first asserts that enterprises must compile and have a SR. It is in it that the employee’s labor function and the amount of his salary are indicated, along with the employment contract. Art. 15 (explains the concept of labor relations) and Art. 57 of the Labor Code of the Russian Federation (determines the content and essence of the employment contract) define the labor function as “work according to the position in accordance with the staffing table.”

Adherents of the second point of view believe that the decision on whether an economic entity needs SR is made by the manager himself. This opinion is justified as follows:

1. Fast. Goskomstat of Russia No. 1 dated January 5, 2004 established only recommended for use: unified T-3.
2. Instructions for filling out work books (approved by the Post. Ministry of Labor of Russia No. 69 of October 10, 2003) indicated that records about the name of the position, profession, specialty, etc. are made “ as a rule , in accordance with the organization’s SR.”

Consequently, it is not indicated anywhere that SR is mandatory for use.

Attention! The FSS, the Pension Fund of the Russian Federation, and the Federal Tax Service agree with the first point of view.
The FSS document is needed to verify the correctness of the calculation of insurance premiums, the Pension Fund of the Russian Federation - to clarify information about the length of service. Tax authorities may request SR during on-site audits.

Procedure and rules for compilation

Is this necessary?

The situation is twofold. On the one hand, neither the Labor Code of the Russian Federation nor other acts indicate that staffing is mandatory. On the other hand, a number of laws mention the need to have a local regulatory act, which is the staffing table, for example, in Article 87 of the Labor Code (more information about whether the staffing table is a local regulatory act is described here).

Many organizations use the staffing table of the T-3 form, approved by Resolution No. 1 of the State Statistics Committee of January 5, 2004. Reasons: ease of use and habit. But for “special” institutions, individual forms are provided .

Such organizations include:

• Budgetary organizations and the Ministry of Emergency Situations (Order of the Ministry of Emergency Situations of Russia No. 563 of September 24, 2008).
• Criminal executive bodies (Order of the Federal Penitentiary Service of Russia No. 24 of January 23, 2012).
• Medical institutions (Order of the Ministry of Health and Medical Industry of Russia No. 16 of January 18, 1996), etc.

REFERENCE! The form consists of many rows and columns (10 columns). The organization retains the right to expand the form if necessary. But Resolution of the State Statistics Committee No. 20 of 00.24.1999 prohibits reducing the originally established sample.

Whether it is necessary to draw up a staffing table is discussed in a separate material.

What is it regulated by?

When filling out the T-Z form, the following regulations may be useful to you:

1. Column 3 – names of positions . According to Art. 57 of the Labor Code of the Russian Federation, if compensation and benefits are provided, job titles must correspond to qualification reference books. These include the All-Russian Classifier OK 016-94 (Decree of the State Standard No. 367 OT 26.12.94) and the qualification directory of positions of managers, specialists and other employees (Resolution of the Ministry of Labor No. 37 OT 21.08.98).
2. Column 4 – number of staff positions . Resolution of the State Statistics Committee No. 1 of 01/05/04 will help here.
3. Column 5 – wages at the tariff rate . According to Art. 22 of the Labor Code, persons of the same qualifications must be paid the same. But if they work in different structural units, then this rule does not work. According to Letter of Rostrud No. 1111-6-1 dated April 27, 2011, you can use allowances and additional payments as tools for making adjustments to the wages of workers with the same qualifications.
4. Columns 6-8 – allowances . Filled out in accordance with Article 132 of the Labor Code of the Russian Federation.

The main tasks of staffing in the company

ShR can be useful for an economic entity by performing the following tasks:

1. It describes the structure of the company, departments, divisions. By looking into it, you can immediately get an idea of ​​the system of divisions of the company.
2. It contains information about the total number of employees in the entire company, in each division, and about how many staff units there are for each position.
3. Provides information about what wage system was adopted by the personnel of each department, workshop, etc.
4. Sets the amounts of allowances for staff.
5. Using this paper, you can easily track the number of vacant positions.

Thus, one should not diminish the importance of such a document as the HR, the organization and its personnel department, if there is one.

Who does this in the company?

The head of the company approves the staffing table at the beginning of the year by issuing a decree on its approval. The adopted document is valid for a calendar year.

The original of the approved staffing table, as a rule, remains in the file of the documentation service, and copies go to the personnel department for the purpose of recruiting employees and generating certain information, as well as to the accounting department for the purpose of payroll.

The heads of departments follow the appropriate extracts from the staffing table.

Validity

The company can choose the validity period of the staffing schedule independently. In most cases it is drawn up for 1 year. If the organization is small, with a small number of employees and is not actively developing, then the staffing table can function for several years. In large organizations whose staff is growing rapidly, the document is filled out annually.

If new positions appear throughout the year, the number of staff positions, vacancy names, and salaries change, then amendments and additions can be made to the document. This is done by issuing a special order (we will discuss it below) and introducing changes to the ShR.

Is it necessary to use the T-3 form?

The staffing table in form T-3 was fixed by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1. All unified forms have ceased to be mandatory for use in work since January 2013. From this moment on, company managers received the right to work with independently created forms. It has become possible to supplement existing unified forms with new details.

In most cases, business entities use the T-3 form, since it is familiar to many accountants, experienced personnel officers, and employees of inspection departments and contains all the necessary data. And what's the point of reinventing the wheel?

Important! Management decides which forms the business entity will use, unified or developed independently. The choice must be recorded in the company’s accounting policies using a separate order to make appropriate changes there.

Who in the enterprise should do the registration?

The current legislation does not provide direct instructions on who should draw up the staffing table. However, there are recommendations. According to Order of the Ministry of Labor No. 37 of August 21, 1998, a labor economist should be responsible for preparing the staffing table and documentation of this rank .

But not every enterprise provides for this position, so the manager has the right to independently decide on a candidate whose responsibilities will include filling out the T-3 form. An order is issued for this purpose. Most often, the choice falls on employees of the HR department or an accountant in the planning and financial department.

IMPORTANT ! An individual entrepreneur can perform this function independently or appoint an accountant in charge.

Below we will show how to make a new draft staffing table, and also give an example of how to fill it out correctly with the names and positions of employees.

How to correctly fill out the T-3 form for a personnel employee

The staffing form consists of two parts: introductory and main (tabular). Let's look at how to fill out each of them.

Introductory part

The first thing to do is indicate the name of the company. It must match the one written on the registration certificate. If the “name” contains Latin letters or words, then this should be indicated. If the registration document contains a short and full name, then any of them can be entered into the ShR.

Next they write the OKPO code, the document number and the date of its preparation. Then you should indicate the period of operation. Usually only the approval date is written, because the end date is not always known, since the schedule may be subject to change by creating a new document during the operation of the company.

Main part

This part contains a table. Let's look at how to correctly fill out each column out of 10.

Column 1. Here you need to enter the name of the structural unit. These include workshops, departments, and branches. It is more convenient to indicate divisions in a document in a hierarchical order. For example, first of all, indicate the administration, legal department, accounting, personnel department, that is, those departments that deal with general management. Next are the departments that carry out the main tasks of the enterprise, for example, production, sales department, etc. Units performing auxiliary or service tasks are listed last. For example, these are warehouses, the supply department.

Column 2. You need to enter the code of the structural unit. The number is assigned by the employer. This is usually done like this: the main department is assigned the code “01”, the departments that are part of it are assigned the codes “01.01”, “01.02”, etc. In this way, you can designate the place of a department in the overall hierarchical system of a company or enterprise.

Column 3. This contains information about the citizen’s position, rank, and qualifications. If you can choose a job title in accordance with OKPDTR (stands for the All-Russian Classifier of Worker Occupations, Employee Positions and Tariff Classes), then it is better to choose it. Since it has been operating since 1994, many professions and positions are outdated, and new ones have not been introduced.

It is imperative to select a name from this directory if the employee is entitled to any guarantees: benefits, compensation, etc. Otherwise they will not be provided.

Column 4. Here for each position you need to note the number of staff units. If the company practices part-time work, then the number is indicated in the form of decimal fractions: 0.25, 0.5, 0.75, 1.25, etc. Let's look at an example: the company has 2 designers, one full-time, the second part-time; in this case, in the ShR they write - 1.5 staff units.

In addition, vacant positions can be added to the HR. If it is planned to expand the staff, then they can be entered into the document in advance so as not to make adjustments to it in the future.

Column 5. In this field you need to indicate the tariff rate for each position, that is, the monthly salary.

Columns 6-8. This includes data on existing allowances in the organization. These may include bonuses, additional payments, incentive and incentive payments. In some cases, they can be set by the employer himself, and in some they have already been introduced by the Labor Code of the Russian Federation: various allowances for the number of years worked, for harmfulness, etc. The amount of allowances can be fixed or expressed as a percentage of the salary.

Column 9. In this column you need to note the total amount, which is calculated by adding columns five to eight for each of the personnel in specific positions.

Column 10. It indicates comments, if any. Here you can enter details of orders for personnel, etc.

The “Total” line at the end of the table should contain the total number of staffing units of the business entity and the monthly salary fund (total amount in the ninth column).

At the end, the head of the personnel department (may have a different name) and the chief accountant of the enterprise or company put their signatures. The seal is placed at the request of the management.

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

How to register according to all the rules

To answer the question of how to draw up a staffing table in the new year, we offer step-by-step instructions for filling out the unified form T-3.

Step 1. Fill out the header

Everything is standard: we indicate the full name of the organization in accordance with the statutory documents. At the same stage, we indicate the period for which this document is being drawn up. The period is indicated either by a year, or they simply write that it applies from such and such a date, without specifying the terminal period.

Step 2. Specify staffing units

All names of professions and positions that exist in the company are entered into the staffing template approved by the enterprise. Here they are subject to some kind of accounting and arrangement by divisions, if they exist, of course. Please note: if the profession implies the application of a professional standard or the position is listed on a list that allows early retirement, then in this document the names of the position or profession are strictly identical to the professional standard or list.

Step 3. We register official salaries and allowances

We indicate specific numbers. If you only use salaries (the article discusses a similar example of the LLC staffing table for 2021), then the sections on allowances and compensation are not filled out. Don't be confused by empty cells, the law allows it. This is your wage system.

Step 4. Sign

The summary information is usually signed by two people: a personnel officer and an accountant. But in small companies, one person is allowed to sign for two people, for example, the same accountant.

Step 5. Approve

Approved by the General Director by his order, which is drawn up in free form. In the future, all changes to the ShR are made exclusively by orders.

How to approve the company's staffing table

The HR is put into operation by the employer with the help of an order approving the staffing table. Management can approve HR department employees, accountants, and legal department employees as responsible for developing and filling out the form. The manager himself may be responsible, especially if the enterprise does not have a large staff of employees. If work on the ShR is entrusted to a specific person, then he must be designated in the order. In addition, you can specify this task in the employment contract with him.

Remember! The dates for document approval, implementation and creation may vary. It is not forbidden to approve the staffing table even after it has been completed, but it can be put into operation much later than it has been compiled and approved.

The text of the order must contain the following information:

• name of the business entity;
• name and number of the order;
• place and date of creation of the document;
• dates of approval of the schedule, its introduction into work (here you should also note the number of staff positions and enter data on the monthly salary fund);
• Full names and positions of those persons entrusted with the preparation of the SR;
• indication of the annex to the order - the ShR itself and its details;
• signatures and positions of the manager and persons responsible for drawing up the document.

For your information! It is more convenient to introduce the staffing table from the 1st day of the month, since staff salaries are calculated monthly.

The procedure for making changes to the staffing table

This document must remain current at all times. Since the staff is periodically requested by government agencies during inspections, it is necessary to make timely changes to it.

The procedure for making changes to the staffing table will directly depend on how many changes need to be reflected in the document:

• If there are a large number of them, then it is easier to completely cancel the old staffing table and introduce a new document that takes into account all the necessary changes.
• If the number of changes that need to be made to the staffing table is small, then it is best for the responsible employee to draw up an order to make changes to the staffing table.

Typically, you can identify the following situations in which you need to make changes to a document:

• Creation of new departments or divisions;
• Organization of new positions;
• Changing the titles of existing positions;
• Changes in salaries or rates of employees;
• Closing a department, division, staff unit.

If a change in staffing entails a change in the employee’s working conditions (change in salary, position, etc.), then it is imperative to obtain his written consent in advance. And after the new document is put into effect, an additional agreement to the contract is drawn up with the employee, which takes into account all the changes made.

The new order must be introduced to all those employees who will then be involved in the preparation of the necessary documents. You can also add to the familiarization list those employees who will be directly affected by the changes being made.

If the order introduces new positions, then you need to indicate their name, as well as how many staff units are being organized. This document is adopted immediately if it does not affect the interests of any of the already hired employees.

Attention! If the number of units is being reduced, then in the document drawn up you need to write down the name, the number of staff units being withdrawn and the date the order came into effect. It must be remembered that the reduction process is a long process in which it is necessary to notify both the employees themselves and the competent authorities in a timely manner.

The notice period may be 2-3 months, depending on the number of people being laid off. Also, the law determines the types of employees who cannot be laid off.

We will draw up a sample order for approval of the staffing table

LLC "Aphrodite"

Order No. 34-OD

Sarapul

December 30, 2021

On approval of the staffing table

I ORDER:

1. Approve staffing schedule No. 3-ShR dated December 30, 2021 in the amount of 35 staff units and a monthly wage fund in the amount of 1,238,000 (one million two hundred thirty-eight thousand) rubles. 2. Introduce document No. 3-ШР dated December 30, 2021 into operation from January 1, 2021. 3. Control over the implementation of this order is entrusted to the HR manager Nikolaeva E.A.

Appendix: ShR No. 3-ShR dated December 30, 2021.

General Director: Simonov / R.O. Simonov

I have read the order:

HR Manager: Nikolaeva / E.A. Nikolaev

Extract from the staffing table

An employee may request such a document to submit it to the Social Insurance Fund, Federal Tax Service Inspectorate, Pension Fund and other institutions. In some organizations, the receipt of such an extract must be preceded by writing an application for its issuance. The manager does not have the right to refuse to issue this document to his employee, since the employee has the right to receive from the employer all information that concerns him personally.

The extract is prepared by an employee of the personnel service, certified by the employer, the head of the personnel service and the employee who compiled the document. The employee who requested the extract also signs.

The paper is not a copy of the SR; it contains only those data that are relevant to the employee who ordered it.

The document must contain only the following information:

1. The name of the paper and the date of its preparation.
2. Company name.
3. A table with the following data: structural unit in which the employee is registered, his position, number of pieces. units, salary, allowances, monthly wage fund for this position, notes.
4. Validity period of the statement.
5. Signatures of the above employees.

Important! The fact that the employee was issued an extract must be noted in the journal of documents issued by the personnel department, as well as in the employee’s personal file.