Change of rank in the staffing table. Staffing: we solve emergency situations. Can I be fired due to a change in staffing?
I have a question about salary. The enterprise has the following remuneration systems: payment at hourly tariff rates - salary by the hour. Local regulations: staffing table, provisions on remuneration by area, provisions on bonuses. There is no single tariff scale at the enterprise. The problem is that in the staffing table the OKPDTR code is taken from the all-Russian directory and is indicated with a rank. Question No. 1: Is it legal in one organization with the same rank? different professions have different tariff rates (salaries)? Is it necessary to create a unified tariff schedule at the enterprise and bring it into line with the staffing schedule? Question No. 2: Is it enough to have local internal regulations - the staffing table of the enterprise and the Regulations on wages - for calculating wages? Question No. 3: Is it possible NOT to indicate the rank of profession in the staffing table of the enterprise? Thank you.
Answer
1. The Labor Code of the Russian Federation does not prohibit establishing different salaries for employees occupying the same position with the same rank. Salary should depend on the qualifications of the employee, the complexity of the work he performs and the quality of work. IN job descriptions different responsibilities should be established. And in the staffing table, provide for various categories of positions.
2. Calculate wages on the basis of documents that: establish the system, form and amount of remuneration for an employee (Regulations on remuneration, staffing, employment orders, employment contracts, etc.); confirm compliance with production standards (work orders, production accounting books, time sheets); influence the amount of salary in a particular month (memos, incentive orders, etc.).
3. If the company has developed its own staffing form, then it is possible not to indicate categories if they are not provided for in the organization.
Is it possible to set different salaries for employees occupying the same position?
Yes, you can.
The Labor Code of the Russian Federation does not prohibit setting different salaries for employees occupying the same position. It is only said that the salary should depend on the qualifications of the employee, the complexity of the work he performs and the quality of work (). However, personal setting of salaries cannot be arbitrary (). Therefore, if an organization sets different salaries for employees occupying the same positions, their job descriptions should set out different responsibilities for them. And in the staffing table, provide for various categories of positions. For example, enter positions: payroll accountant, fixed asset accountant, salesperson, senior salesperson, etc.
How to process and reflect payroll in accounting
Documentation
Pay your salary based on documents that:
- establish the system, form and remuneration of the employee (Regulations on remuneration, staffing, orders for employment, employment contracts, etc.);
- confirm compliance with production standards (work orders, production accounting books, time sheets);
- influence the amount of salary in a particular month (memos, promotion orders, etc.).
This follows from the provisions of the articles, Labor Code RF and approved.
Standard forms primary documents for accounting of labor and its payment, as well as instructions for their use have been approved. Developed for some industries.
How to create a staffing schedule
Who is obliged to draw up
The Labor Code of the Russian Federation does not say that every organization must have a staffing table. However, there are no documents abolishing the practice of drawing it up. However, there are compelling arguments in favor of drawing up this document:
- staffing allows you to determine the number of employees, necessary for the organization, sums of money for their maintenance and the structure of the organization itself;
- The staffing table can confirm the validity of applying tax benefits and attributing expenses to the cost of products (works, services, expenses).
Staffing form
An organization may, at its own discretion:
- or use a unified form of staffing, if this is approved by the head of the organization in the order on accounting policies;
- or use an independently developed form approved by the manager (provided that it contains all the necessary details provided for).
If an organization uses a unified form, it must be filled out completely. In particular, fill out the columns “Rank” and “Allowance”, if a rank is provided for a particular position, as well as the payment of bonuses or allowances.
The unified form of staffing has been 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 manager after the schedule is approved.
Typically, the staffing structure of any organization contains the following columns:
Data on rates, salaries, and bonuses at the bottom of the schedule are summed up, making up the total payroll (payroll fund) approved in the organization.
Important! In some cases, additional information is required for specific positions. For this purpose, the schedule may include a “Notes” column in which additional information.
How is it regulated?
At the same time, at the moment The organizational structure of the staffing table has not been officially approved anywhere. Until 2013, it was mandatory, approved by Resolution of the State Statistics Committee No. 1 of 01/05/2004.
However, with the entry into force of the Federal Law “On Accounting”, enterprises are given the right to independently develop forms of primary documentation, unless they are specifically approved by the authorized body. There was no such approval regarding the staffing table - and therefore in organizations the form for it can be approved separately.
However, the T-3 form is still widely used. It is convenient for record keeping, contains all the necessary information, and personnel officers with experience have long been able to fill it out correctly. Therefore, in the future, it makes sense to first consider using this form.
Can I make changes?
There are two ways to register such employees in the staffing table:
- During the season, when there is a need for additional labor, appropriate units are added to the staffing table. After the end of the season, when their contracts have expired, bets are removed from the schedule.
- In the “Note” column there is an indication that the work is seasonal. This method is convenient where the T-3 form is used.
In the event that vacancies are constantly indicated in the schedule, they will have to be reported monthly to the employment service, even if they open only in next year(Clause 3 of Article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1). Failure to comply with this rule may result in liability for the employer under Art. 19.7 Code of Administrative Offenses of the Russian Federation.
Rank
If the schedule indicates categories, then they must coincide with those that appear in the orders for employment. If in the future the employee passes the exam for a higher qualification category, then both the employment contract and the staffing table may be adjusted.
Number
To the number additional information reflected in the staffing table also includes numbering. It may concern:
- number of structural divisions;
- number of bets;
- number of the document itself.
In any case, the numbering will be indicated as approved by the current business rules of the enterprise.
Group
Some enterprises use a “matrix” organizational structure, when, when working on a project, temporary working groups are brought together from among the department’s employees. At the same time, a leader is appointed in the group, who, after finishing work on the project, can become an ordinary specialist - and in another group fall under the supervision of another leader. How to reflect the specifics of this form of work in the staffing table?
The following approaches are possible:
- Making changes to the schedule while working on the project. In this case, the leader and his group will first be separated, and then, after disbandment, transferred back to their previously occupied positions.
- Draw up a fixed-term part-time employment contract for the group leader (?). In this case, this position will usually be vacant, and the person will occupy it only for a while.
- Conclusion of civil contracts for the provision of services or contracts (Chapter 37, 39 of the Civil Code of the Russian Federation). However, in this case, difficulties may arise with the calculation of taxes in accordance with the Tax Code of the Russian Federation. In addition, with this approach, workers can try through the court to recognize such contracts as employment contracts.
AUP
What is AUP? AUP is administrative and management personnel. Its number and standards regarding payment are not regulated by law, therefore, in the staffing table, employees of this category are displayed by the management of the enterprise independently, relying solely on the needs and economic capabilities of the company. In practice, the number of AUPs exceeding 10-15% of the total staff of the enterprise is considered ineffective.
The amount of payment to AUP employees can be carried out using a single inter-industry tariff schedule, but can be set by the enterprise independently, based on the needs and capabilities of the company.
Typically, the AUP consists of the following positions:
- Head of the organization.
- Chief accountant. In accordance with the Federal Law “On Accounting” and the Civil Code of the Russian Federation, his duties can also be performed by a director. In this case, regardless of the presence or absence of other accountants or economists at the enterprise, personal responsibility for compliance with accounting rules will be borne directly by the head of the organization.
- Heads of divisions, departments, sections, teams or other structural units of the company.
- Employees of departments related to enterprise management - financial, personnel, economic planning, etc.
Important! The structure of the AUP is not regulated anywhere. The list of positions depends solely on the will of the organization’s management.
Details
Finally, The staffing table must reflect the details of the following documents:
- The order by which it was approved.
- The order that put the form into effect (if not T-3 is used, but a self-developed form).
Additionally, the schedule itself may have details - a number according to the rules of office work, the date of introduction and the period of validity.
Conclusion
The staffing table should be considered mandatory document for the enterprise. The schedule structure should reflect personnel composition the enterprise itself - internal divisions, rates, job titles, etc. In addition, this document must contain accounting details.
Any enterprise, regardless of the form of business, pays its employees unequally, as indicated in the staffing table, but the ratio of employee salaries at the enterprise is fixed in tariff schedule.
This is one way to calculate wages in an enterprise that is formed on the basis of local or legislative acts, it is she who determines the coefficient for multiplying the minimum wage depending on the qualifications of the specialist and other related ones.
When forming the tariff schedule, the following is taken into account:
- Intensity of workload;
- Harmfulness and danger of production;
- Length of working time and length of service of an employee in one position;
- Industry of production, since each type of production uses its own coefficients;
- Employee qualifications;
- Features of climatic conditions.
Important: the cost of an employee’s hour of work is always used as a basis in the tariff schedule.
The volume of work performed by him per shift can be taken into account, and it is subsequently still divided into the number of hours in a shift or working day. This leads to the calculation of the employee’s hourly rate in any production.
The differences between the tariff system are discussed in this video:
Important: rates and increased salaries may not depend on categories. The tariff schedule is formed according to categories, usually 6 categories are used in its formation, this system is used mainly for budgetary institutions.
If the enterprise is engaged in production and is quite complex, a larger number of digits is used, up to 23, but the same coefficients are applied as in the public sector.
The salary of each employee depends on the coefficients used.
Application of tariff schedule in organizations
Remuneration for labor in production is formed in accordance with the legislation of Art. 143 – 145 of the Labor Code of the Russian Federation and when using tariff and qualification directories.
Labor Code of the Russian Federation Article 143. Tariff systems of remuneration
Tariff remuneration systems are remuneration systems based on a tariff system of differentiation of wages for workers of different categories.
The tariff system for differentiating wages for workers of different categories includes: tariff rates, salaries (official salaries), tariff schedule and tariff coefficients.
Tariff schedule - totality tariff categories jobs (professions, positions), determined depending on the complexity of the work and requirements for the qualifications of workers using tariff coefficients.
Tariff category is a value that reflects the complexity of work and the level of qualifications of the employee.
Qualification category– value reflecting the level vocational training employee.
Tariffication of work - assignment of types of labor to tariff categories or qualification categories depending on the complexity of the work.
The complexity of the work performed is determined on the basis of their tariff.
Tariffication of work and assignment of tariff categories to employees are carried out taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees, or taking into account professional standards. These reference books and the procedure for their use are approved in the manner established by the Government Russian Federation.
Tariff systems of remuneration are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts, containing norms labor law. Tariff systems of remuneration are established taking into account the unified tariff and qualification directory of works and professions of workers, the unified qualification directory of positions of managers, specialists and employees or professional standards, as well as taking into account state guarantees for remuneration.
These directories are a list of activities and various professions that are available in enterprises and institutions. They fully contain the characteristics and qualifications, as well as the complexity of all types of professions. In addition, they indicate the requirements for the skills and experience of workers and determine their degree of responsibility.
Important: the directory is intended to determine and assign a rank to each employee.
Of course, at an enterprise, management has the right to develop its own tariff and qualification directory, taking into account the specifics of the organization’s activities.
Important: in this case, the guarantees and rights of the employee should not be infringed; in particular, work should not be paid below the minimum wage.
Classification according to new standards
Classification in the tariff schedule is based on several components:
- Industry;
- Government and commercial organizations;
- Division within the enterprise.
For example, in the tariffing of payments for medical workers their category, base salary and minimum salary are taken into account.
In addition, rates are based on:
- A centralized act established by the authorities;
- Contractual basis – collective agreement.
In this case, it applies new system wages, but taking into account the old fundamentals.
Payment categories and coefficients. Rank coefficients and rates for payment
The coefficients used may vary depending on the industry of application, but for budgetary organizations Fixed indicators are used in almost any area.
For example, for budgetary organizations in medicine the following figures are used:
| 1 | 1 | 1 100 |
| 2 | 1,04 | 1 144 |
| 3 | 1,09 | 1 199 |
| 4 | 1,142 | 1 256,2 |
| 5 | 1,268 | 1 394,8 |
| 6 | 1,407 | 1 547,7 |
| 7 | 1,546 | 1 700,6 |
| 8 | 1,699 | 1 868,9 |
| 9 | 1,866 | 2 052,6 |
| 10 | 2,047 | 2 251,7 |
| 11 | 2,242 | 2 466,2 |
| 12 | 2,423 | 2 665,3 |
| 13 | 2,618 | 2 879,8 |
| 14 | 2,813 | 3 094,3 |
| 15 | 3,036 | 3 339,6 |
| 16 | 3,259 | 3 584,9 |
| 17 | 3,510 | 3 861 |
| 18 | 4,500 | 4 950 |
Important: in this case, if an employee works in rural areas, then 25% of the base salary is added to his salary.
If this is a deputy, then his salary is 10 - 20% lower than the manager, taking into account qualifications, degree, honorary title.
If the specialty is not indicated in the inter-industry tariff directory, then such a specialist’s salary is calculated in accordance with the unified tariff and qualification directory.
Examples of payment calculations
If time wages are used, then the number of hours worked is simply multiplied by the rate per hour.
The employee worked 150 hours in a month, his rate per hour is 134 rubles, it follows that he earned:
150 * 134 = 20,100 rubles per month.
Since he carried out the plan, then according to collective agreement he is entitled to a bonus of 20% of his earnings, that is:
- 20,100 * 0.2 = 4,020 rubles premium. You will find out the rules by which monthly bonuses are calculated for employees.
- 20,100 + 4,020 = 24,120 rubles earnings.
In addition, he has a 5th category, and this involves using a coefficient of 1.268, which indicates earnings in given month employee 30,584.16 rubles.
Important: if an employee does not fulfill the plan, the employer has the right to deprive him of the bonus.
Conclusion
The tariff schedule is a great advantage if it is used according to innovations and, first of all, the value of the employee, his experience and complexity are assessed production process, and at the next level there is the rank of a leadership position.
How to build effective system wages at the enterprise - see here:
Our company employs an employee in the position of “control panel machine operator” without a rank (salary). He independently completed courses at a third-party organization to improve the rank of “5th grade control panel machine operator” and received a certificate. At my previous place of work I was level 4. 1. Can we make a change to the staffing table and an entry in the work book “machine operator of the 5th category control panel” so that he has experience with the 5th category? 2. Is it possible to hire an employee with the rank indicated in the work book at the previous place of work?
1) if an employee is assigned a new rank during the period of work, this must be reflected in the work book in the “Work Information” section. In column 1 of the specified section, enter the next serial number of the entry, in column 2 indicate the date the rank was assigned, in column 3 make the main entry. In column 4, indicate the details of the supporting document: its number and date.
The unified staffing table form contains a “rank” column, so if the rank increases, changes must be made to the staffing table. If an organization uses its own staffing form, it may not indicate categories in it;
2) the organization can hire an employee with the rank indicated in the work book at the previous place of work.
The rationale for this position is given below in the materials of the Glavbukh System commercial version and the Personnel System.
Assignment of rank
If an employee is assigned a new rank (class, category, etc.) during the period of work, this must be recorded in the “Information about work” section of the work book.* The establishment of a second and subsequent profession, specialty, qualification should be noted in the work book with an indication ranks, classes or other categories of these professions, specialties or skill levels. This is stated in paragraph 3.1 of the Instruction, approved by Resolution of the Ministry of Labor of Russia dated October 10, 2003 No. 69.
Ivan Shklovets,
deputy head Federal service on labor and employment
2.Situation:Is it necessary to include ranks, allowances and bonuses in the staffing table?
Yes, it is necessary.
However, from January 1, 2013, in connection with the adoption of the Law of December 6, 2011 No. 402-FZ, the application unified forms not required for most organizations. The exception is public sector organizations. They must still use unified forms in their work without fail.
All other organizations, when drawing up organizational and administrative documents, have the right to continue to use both unified forms and to develop them independently.
Such conclusions follow from the totality of the provisions of the articles, the Law of December 6, 2011 No. 402-FZ and are confirmed by the letter of the Ministry of Finance of Russia dated December 4, 2012 No. PZ-10/2012.
Therefore, having developed its own form of staffing, the employer can indicate ranks, allowances and bonuses or not indicate them at all if they are not provided for in the organization.
Nina Kovyazina,
Deputy Director of the Department of Education and
human resources of the Russian Ministry of Health
Sincerely,
Chekalova Natalya, expert of the BSS "GlavAccountant System".
The answer was approved by Sergey Granatkin, leading expert of the BSS "System Glavbukh"
How to correctly fill out the unified form No. T-3?
So, let's proceed directly to drawing up the staffing table. The most common way to complete it is to fill out the unified form No. T-3. In this case, you should be guided by the Instructions for the use and completion of forms of primary accounting documentation, approved by Resolution No. 1.
We design the “hat”. First of all, in the “Name of Organization” field, you must indicate the name of the organization in accordance with the registration certificate. If the certificate contains both a full and a short name, then either of them can be indicated in the staffing table.
Then the code according to OKPO (All-Russian Classifier of Enterprises and Organizations), the document number and the date of its preparation are indicated. For ease of registration, the staffing number may contain a letter index (for example, ШР).
The unified form No. T-Z includes the following wording: “Staffing table for the period ______ from “___” ______ 20__.” It would seem that designating the period of validity of a document implies indicating the date not only of the beginning, but also of the end of this period. Is it necessary to indicate the expiration of the staffing table or is it enough to indicate that the staffing table comes into force on a certain date? Obviously, the unified form presupposes the second option. This is explained by the fact that in the process of carrying out activities in an organization, there may be a need to change the staffing table, therefore it is very difficult to accurately predict the expiration date of its validity.
Column 1 (“name”) indicates the name of the corresponding structural unit. These can be branches, representative offices, departments, workshops, areas, etc. (Clause 16 of the resolution of the Plenum Supreme Court RF dated March 17, 2004 No. 2 “On the application by the courts of the Russian Federation of the Labor Code of the Russian Federation”).
For the convenience of working with staffing, it is better to arrange structural units in groups according to their hierarchy from administration to service units. For example, first of all, the divisions that carry out general management will be indicated (directorate, accounting, personnel department, etc.), then - production divisions or divisions performing the main functions of the organization, and at the end - auxiliary and service divisions - (administrative and economic service , supply department, warehouse, etc.).
Column 2 (“code”) contains the codes of structural units assigned to them by the employer. As a rule, codes are indicated by numbers, the number of which varies depending on the complexity of the organization's structure. This allows you to determine the place of each department (division, group, etc.) in the overall organizational structure. For example, the financial department is assigned code 02. Accordingly, the financial planning department and accounting department included in the department will have codes 02.01 and 02.02.
If the organization uses a centralized document flow system, the structural unit code may not be specified.
Column 3 indicates the position (specialty, profession), rank, class (category) of the employee’s qualifications. It is better if this data is presented in accordance with:
- All-Russian classifier of workers' professions, employee positions and tariff categories OK 016-94 (introduced by Decree of the State Standard of Russia dated December 26, 1994 No. 367);
- Qualification reference book for positions of managers, specialists and other employees (approved by Decree of the Ministry of Labor of the Russian Federation dated August 21, 1998 No. 37).
Of course, these directories are becoming outdated and many positions that have appeared in recent years are missing from them (for example, the position of office manager). Therefore, differences in the names of positions, professions, specialties in qualification reference books and in personnel documents organizations are acceptable. However, if the performance of work in certain positions, professions, specialties is associated with the provision of compensation and benefits or the presence of restrictions, then the names of these positions, professions or specialties and the qualification requirements for them must correspond to the names and requirements specified in the qualification reference books approved in the manner established Government of the Russian Federation (Article 57 of the Labor Code of the Russian Federation, clause 3.1 of Instruction No. 69). Otherwise, the employee will not have the right to benefits.
Example 2
| In the work book of a music worker who directed a children's choral studio at a boarding school for 17 years, his position was indicated as “club organizer.” Since this position is not available All-Russian classifier professions of workers, positions of employees and tariff categories, nor in the List of works, professions, positions, specialties and institutions, taking into account which an old-age labor pension is assigned early in accordance with Article 28 Federal Law“On labor pensions in the Russian Federation”, approved by Decree of the Government of the Russian Federation of October 29, 2002 No. 781, this length of service was not counted in the insurance for the early assignment of a pension to the employee. |
According to Art. 57 of the Labor Code of the Russian Federation, the position of the employee being hired must correspond to that indicated in the staffing table. There are cases when the job title used in employment contract, does not correspond to the staffing table or such a position is not provided for by the staffing table at all. In this case, the contradiction that exists between the employment contract and the staffing table must be resolved in favor of the employment contract (Article 8 of the Labor Code of the Russian Federation). The employee will perform the labor function provided for by the employment contract (that is, work in the position, specialty or profession established in the contract), and the personnel officer will have to make appropriate changes to the staffing table. We'll look at how to do this a little later. For now, let's continue filling out the form.
When filling out column 4 (“Number of staffing units”), indicate the number of staffing units for the relevant positions (professions). In the case where it is planned to maintain an incomplete staff unit, taking into account the characteristics of part-time work, the number of staff units is indicated in the appropriate proportions, for example, 0.25; 0.5; 2.75, etc.
Considering that new employees can only be hired for vacant positions, the staffing table can indicate not only existing staffing units, but also vacant ones. In other words, if an organization employs 10 people and the staffing table also indicates 10 staffing units, then when the staff expands, changes will have to be made to the staffing table. Or you can immediately lay down a larger number of staff units (for example, 12). Thus, in the staffing table it is possible to maintain a staffing reserve for the future.
One of the issues that causes difficulties in practice is related to the registration of part-time workers. For example, several people may work part-time or part-time in one position. In this case, the staffing table indicates the total number of staff units for the corresponding position.
Let's say that in a freight forwarder position, two people work full time and one person works part time. In this case, column 4 should indicate 2.5 staff units.
In column 5 (“Tariff rate (salary), etc.”), depending on the remuneration system adopted in the organization, the monthly salary is indicated according to the tariff rate (salary), tariff schedule, percentage of revenue, share or percentage of profit, labor participation coefficient (KTU), distribution coefficient, etc. In this case, wages are determined in ruble equivalent.
Let us remind you that in accordance with Art. 133 TC RF size official salary(tariff rate) cannot be lower than the legally established minimum wage (current minimum wage figures are here (http://www.consultant.ru/law/ref/stavki/mrot/). In this case, the wage system must be established by the local -normative act(for example, the Regulations on remuneration).
Example 3
As can be seen from the above example, the staffing table determines the salary for the corresponding position, but not the remuneration for a specific employee.
Columns 6-8 (“Bonuses”) indicate incentives and compensation payments employees (bonuses, allowances, additional payments, incentive payments) established current legislation RF (for example, northern bonuses, bonuses for an academic degree, etc.) or introduced at the discretion of the organization (for example, related to the regime or working conditions).
Allowances are incentive payments in excess of the established official salary, established, as a rule, with the aim of increasing labor efficiency. Bonuses can be provided for length of service, professional skill, high qualifications, production performance, etc. What is important is that with the help of bonuses, the employer can increase the wages of employees occupying the same positions. Supplements can be set as follows:
- a fixed amount (if the salary changes, the size of the bonus can be left the same or also changed);
- in the form of a percentage bonus (in this case, the size of the bonus changes along with the salary).
Please note: if the remuneration system provides for the possibility of establishing individual allowances for each position, then in column 3 each position must be highlighted in a separate line, and in column 4 a unit must be entered opposite each position.
Another frequently asked question, which is also of concern to personnel officers: is it possible for employees occupying the same positions to set different salaries, for example, by providing for a salary range in the staffing table? Both in legal literature and in practice to a solution this issue There are two opposing approaches. So, some experts believe that this is quite acceptable. This point of view is supported by Art. 132 of the Labor Code of the Russian Federation, according to which the salary of each employee depends on his qualifications, the complexity of the work performed, the quantity and quality of labor expended and is not limited to the maximum amount. Taking this into account, wages should be set differentially and depend, first of all, on the qualifications of the employee, on the basis of which employees occupying the same position, but having different qualification categories, different salaries may be set.
According to other experts, each position has one salary. In the event that it is necessary to establish different wages for employees occupying the same positions, it is advisable to regulate the amount of wages using various bonuses (for example, for work intensity).
Example 4
Column 9 indicates the total amount formed by adding columns 5-8, that is, the sum of salaries for all staff units for a particular position, taking into account the established allowances. If columns 5-9 cannot be filled in in ruble equivalent (for example, due to the use of non-tariff, mixed and other remuneration systems), these columns are filled in in the appropriate units of measurement (percentages, coefficients, etc.). In this case, calculating the total amount (total) in columns 5-9 is possible if tariff rates and surcharges are set in the same units for the same period of time.
Column 10, as its name suggests, is intended for various notes. If they are absent, it remains blank.
After entering data in all columns, you should fill out the “Total” line located at the bottom of the table. To do this, the number of staff units, the amounts of salaries, allowances and the amount of the monthly wage fund are calculated in vertical columns.
The completed staffing schedule is signed by the manager personnel service or the person entrusted with the responsibility for maintaining personnel records management, and also chief accountant organizations.
The unified staffing form does not provide for stamping. In this regard, a stamp can be affixed, but not required.
A sample of filling out the staffing table is presented in Example 5.
How to make changes to the staffing table?
Sooner or later, any personnel officer is faced with changes in the information contained in the staffing table. For example, there is a need to introduce a new staff unit or an entire department, or to reduce an existing one, to change salaries, tariff rates, renaming a department or position, etc.
There are two ways to make changes to the approved staffing table:
Option 1. Change the staffing table itself, that is, approve a new staffing table with a new (next in order) registration number.
Option 2. Make changes to the current staffing table.
In this case, the staffing table remains the same, only a number of its positions change (the content of the column). Changes are made by order, after which the staffing table is adjusted. The following can be used as the headings of the corresponding order: “On changing the staffing table”, “On partial changes in the staffing table”, “On making changes to the staffing table”, etc. The order should indicate the basis for making changes to the staffing table (for example, reorganization of the company , optimization of management work, -improving the structure of the organization, etc.).
Example 5
If the organization has a complex structure, we recommend that when making changes to the current staffing table, indicate in the order not only the corresponding position, but also structural unit, whose staffing is affected by the changes being made. This is due to the fact that different departments may have positions with the same names.
There are no regulations on how often the staffing table needs to be updated. Therefore, this can be done as needed.
Do not forget that changes and additions made in the prescribed manner to the organization’s staffing table are brought to the attention of employees, after which they work books on the basis of an order (instruction) or other decision of the employer, appropriate changes and additions are made. This is stated in paragraph 3.1 of Instruction No. 69.
Please note that permanent or temporary change labor function employee and (or) the structural unit in which the employee works (if the structural unit was indicated in the employment contract) is nothing more than a transfer to another job (Part 1 of Article 72.1 of the Labor Code of the Russian Federation). A change in the job title is also considered a change in the employee’s job function. determined by the parties and enshrined in the employment contract, regardless of the reasons for such a change (for example, due to a change in staffing).
When to make changes when reducing staff?A reduction in the number or staff of employees is one of the grounds for making changes to the staffing table. A reduction in the size of an organization involves the exclusion of individual staff units from the staffing table, while a reduction in staff involves the exclusion of individual positions. Employees who are laid off for one reason or another are subject to dismissal under clause 2 of Art. 81 Labor Code of the Russian Federation.
Considering that, in accordance with Article 180 of the Labor Code of the Russian Federation, employees must be notified of an upcoming dismissal due to a reduction in numbers or staff no less than two months before dismissal, a new staffing table can be put into effect no earlier than two months after its preparation. The presence of a staffing table can confirm that the dismissal of workers was justified (that is, the employer will have the opportunity to clearly demonstrate the lack of jobs).
If the circumstances that led to a change in the staffing table towards a reduction in staffing units are eliminated, the employer can restore the reduced positions by making changes to the staffing table or by approving a new one.
Is it possible to change the unified form?The Decree of the State Statistics Committee of Russia dated March 24, 1999 No. 20 “On approval of the procedure for applying unified forms of primary accounting documentation” notes that in unified forms of primary accounting documentation (except for forms for accounting cash transactions), approved by the State Statistics Committee of Russia, the organization, if necessary, can enter additional details. In this case, it is not allowed to delete those details that are already present in this form (including code, form number, document name).
All changes made to the unified form must be documented in the administrative documents of the organization. In addition, the formats of the forms themselves indicated in the albums of unified forms of primary accounting documentation are recommended and are subject to change. Thus, when producing forms based on unified forms, it is allowed to make changes in terms of expanding and narrowing columns and lines, adding loose leaves - for ease of placement and processing of the necessary information.
