How to arrange staffing. Staffing - the basis of the enterprise

staffing- this is a document of the organization, used to formalize the structure, staffing and staffing of the organization (, section 1 of the instructions approved by the resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). staffing- the document is impersonal. 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.

According to section 1 of the instructions approved by the resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1, the schedule is signed Chief Accountant and leader personnel service(or an 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 staffing must be approved by the head of the organization by order.

Technically, the staffing table can be any service that is assigned this responsibility by the head. As a rule, this is done by the personnel department. If the organization is small, then the personnel officer or chief accountant.

Validity

There is no time limit for the staffing table. After the staffing table is approved, changes are made to it as necessary. Every year, the organization is not obliged to approve (revise) the staffing table, but it has the right to do so at its own discretion.

Errors in scheduling

  • The staff list does not need to indicate the Ural coefficient and other allowances
    To fill in the staffing table correctly, you must separately indicate the amount of salary and separately the amount (percentage) of allowances. The salary is reflected in column 5 of the T-3 form, and various allowances (including the Ural coefficient) - in columns 6–8. If it is impossible to determine the exact amount in rubles, it is permissible to enter a percentage or coefficient in the indicated columns (Resolution of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1).
  • Every year you need to approve a new staffing table
    The legislation does not oblige the employer to update the staff list annually. This document, in principle, has no expiration date and frequency of approval.
  • All positions in the staff list must comply with the approved classifier of professions
    If the positions in the staff list do not correspond to the positions given in the Classifier, in most cases this is not a violation.
  • Names of employees must be indicated on the staffing table
    The staff list does not need to indicate the names of employees. Otherwise, with each dismissal, you will have to change the document. Besides, in unified form there is no staffing column for entering personal data.
  • In the staffing table, you can specify "floating" salaries
    Sometimes the employer sets different salaries for equivalent positions or directly in the staff list in column 5 indicates the so-called “fork” of salaries (for example, 20,000–30,000 rubles).
    This approach is contrary to labor law. Any discrimination against employees is prohibited when establishing wage conditions (Article 132 of the Labor Code of the Russian Federation). The employer is obliged to provide employees with equal pay for work of equal value (Article 22 of the Labor Code of the Russian Federation, letter from Rostrud dated April 27, 2011 No. 1111-6-1).

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Who is obliged to draw up a staffing table

Labor Relations- these are relations based on an agreement between an employee and an employer on the personal performance by an employee of a labor function for a fee ( job performance in accordance with staffing, professions, specialties indicating qualifications; specific type of work entrusted to the employee), subordination of the employee to the rules of internal labor regulations while providing the employer with working conditions provided for by labor legislation and other regulatory legal acts containing labor law norms, a collective agreement, agreements, local regulations, an employment contract.

The employment contract specifies:
...............................
Mandatory to be included in the employment contract are the following conditions:
............................
labor function (work according to position in accordance with staffing, professions, specialties indicating qualifications; specific type of work assigned to the employee).
.............................

We see that there are only two articles about staffing. At first glance, the legislator does not seem to oblige to have a staffing table, but it’s not just that it was developed and approved unified form T-3 "Staffing".

So, below we will consider what the staffing table is for, how it is filled out, how it is put into effect.

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WE MAKE A Staffing Schedule, Arrangement, SAMPLE download

Download form T-3 "Staffing sample"

Note: Format.doc 64 Kb


Regular arrangement

Staff placement (staff list, staff replacement) reflects which units in the staffing table are occupied, indicating the full name of specific employees, their personnel numbers and wage conditions. If necessary, this document also includes other data, for example, information about the length of service or other characteristics of employees: a disabled person, a pensioner, a minor, a part-time worker, etc.

Staff substitution does not apply to documents that are mandatory for maintaining in the personnel service of an organization, but it is widely used in practice. This document allows you to quickly navigate and restore the specific working conditions of employees in the organization.

There is no unified form of staffing in the legislation, therefore it is compiled in an arbitrary form. The staffing table is usually taken as a basis according to the unified form No. T-3 and supplemented with the necessary columns and columns.

Download form T-3 "Regular SUBSTITUTION sample"

Note: Format.doc 64 Kb


What is meant by "staff" and "staffing"?

The state is the composition of the employees of the organization, determined by the management for a certain period.

Various sources give various definitions the concept of "staffing", but, in principle, their essence boils down to the following: the staffing table is an organizational and administrative document that reflects the structure of the organization, contains a list of positions indicating their number and salaries. The staffing table also reflects the amount of allowances and additional payments that exist in this organization, in relation to specific positions.


To protect yourself from the claims of inspectors, do not set different salaries in the staffing table for positions with the same complexity of labor functions.

The same job title implies the same job responsibilities. At the same time, it is necessary to observe the principle of equal pay for work of equal value (Article 22 and Part 2 of Article 132 of the Labor Code of the Russian Federation). In employment contracts and job descriptions of employees, you can fix a different level 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.


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WHO should draw up the Staffing Schedule and make changes to it?

There is still no clarity on this issue. In different organizations, staffing functions are performed by different structural divisions. Giving responsibility for the formation of the staffing table to the employees of any structural unit, management often starts from the size of the organization. Today in Russia there are both large organizations with more than 500 employees, and small enterprises, the number of which does not exceed 50 employees. There are also unincorporated entrepreneurs who employ employees. Because most small businesses and individual entrepreneurs there are no personnel departments, no departments of organization and remuneration, then accounting staff, managers or the entrepreneurs themselves are engaged in compiling the staffing table. In medium-sized enterprises (from 100 people), as a rule, there is a personnel department or a personnel service and, accordingly, the functions of compiling and amending the staffing table are transferred to them (but it is not uncommon for accounting staff to draw up and change the staffing table).

AT large companies, having in its composition both personnel departments or personnel services, and departments of organization and remuneration, the named divisions are engaged in the development of the staffing table.

It should be noted that the formation of the staffing table is a rather complicated process, consisting of several stages and requiring the involvement of not only personnel service specialists, but also economists.

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WHAT does staffing begin with?

Before you start compiling staffing, it is necessary to determine the organizational structure of the enterprise. The organizational structure is a schematic representation of structural divisions. This document reflects all departments of the organization, the order of their subordination is schematically drawn. The organizational structure can also reflect both vertical and horizontal connections between departments.

It is problematic to clearly indicate where the boundary of responsibility for compiling the staffing table lies, but we will try to distinguish between some stages of compiling the SHR, and at the same time fill out a unified form No. T-3.

filling unified form T-3 "Staffing" should begin with the name of the organization - it must be indicated in strict accordance with the name that appears in the constituent documents. In the case when the organization has both a full and an abbreviated name, the use of any name is allowed. To avoid questions and controversial situations, it is desirable to fix the rules for filling in the details in the local regulatory act on documentation and workflow (regulations, instructions).

Next is the document number. For organizations where the staffing table is often subject to changes, it is advisable to introduce a separate numbering for the staffing table with a letter designation (for example, “shr”).

The date of the document is entered in a specially designated column in the form "dd.mm.yyyy." The date of the staffing table does not always coincide with the time when it began to operate, therefore, in a unified form, the column “Staffing for“ ____ ”_______ 20 years is provided, i.e. on a specific date from which the staffing table comes into effect.

Decree of the State Statistics Committee of Russia, which introduced unified form No. T-3, provides for the approval of the staffing table by order of the head of the organization. To do this, the date and number of the order, the number of staff units and the monthly payroll are entered in a separate column.

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What is the name of the structural unit?

The first column of the uniform form is called "Name of the structural unit". If a we are talking about a commercial organization, as a rule, there are no restrictions in the names of structural divisions, except for the requirements for terminology and generally accepted concepts and definitions (it is undesirable to call structural divisions with obscure foreign words). However, there are organizations in which a number of benefits provided to employees upon retirement depend on the name of the structural unit indicated in the staffing table (for example, medical and educational institutions, enterprises that include production facilities with harmful conditions labor). Therefore, the task of correctly reflecting the names of structural divisions in the staffing table falls on the personnel department or the department of organization and remuneration.

To facilitate work in this direction, there are industry classifiers of hazardous industries or a nomenclature of names of structural units, as well as tariff and qualification reference books, all-Russian classifiers, List No. 1 of industries, jobs, professions, positions and indicators in underground work, in work with especially harmful and especially difficult working conditions, employment in which gives the right to an old-age pension for preferential terms and List No. 2 of industries, jobs, professions, positions and indicators with harmful and difficult working conditions, employment in which gives the right to an old-age pension on preferential terms.

The names of the departments are indicated by groups:

  • management or administrative part (such units include directorate, accounting, personnel department, etc.);
  • production departments;
  • support or service departments.

As a rule, the location of the names of structural units in most organizations corresponds to this order. The exception is enterprises whose main business is trade. In such firms there are no production departments, but there are sales departments or commercial departments that are closely related to logistics departments (the latter in this case are service departments).

Auxiliary units usually include the supply department, repair services, etc.

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What is a “structural unit code”?

The code of the structural unit usually indicates the place of the structural unit in the hierarchical structure of the organization. It is also assigned for the convenience of document management (especially for large enterprises). By coding, the place of smaller units in the structure of large ones is indicated. For example, departments have departments, departments have departments, and departments have groups. If the department is indicated by the digital code 01, then the department within the department, respectively, will be numbered 01.01. In the same way, departments and groups are designated.

How to fill in the column "Profession (position)"?

This column is filled in in strict accordance with the tariff and qualification reference books and the All-Russian classifier of positions of employees and professions of workers. The sequence of filling in this column for each structural unit is individual, taking into account the specifics of a particular organization. As a rule, the positions of the head of the structural unit, his deputies are located first, then the leading and chief specialists, then the positions of performers. If the structural unit includes both engineering and technical personnel and workers, it is necessary to allocate first engineers, then workers.

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What is a "staff unit"?

A staff unit is an official or work unit provided for by the staffing of an enterprise. As a rule, the number of staff units of organizations financed from the federal or regional budget is determined by higher organizations. Number of staff units commercial enterprise is determined by its needs in certain types of work, the degree of urgency of their implementation and economic feasibility.

How to set salary (tariff rate)?

Under salary (tariff rate) in accordance with understood as a fixed amount of remuneration of an employee for the fulfillment of a labor norm (labor duties) of a certain complexity (qualification) per unit of time.

Tariff rates - a tool for rating the remuneration of an employee in organizations financed from the federal budget in accordance with the Unified tariff scale. Commercial organizations set salaries based on their financial capabilities.

It should be noted here that the amount of salary or tariff rate in accordance with the Labor Code of the Russian Federation cannot be lower than the legally established minimum size wages. It should also be borne in mind that the amount of the minimum wage does not include additional payments and allowances, bonuses and other incentive payments, payments for work in conditions that deviate from normal, for work in special climatic conditions and in territories subjected to radioactive contamination, other compensation and social payments.

When setting salaries or tariff rates it must be remembered that only the size of the salary or tariff rate can be reflected in the staffing table, therefore it is completely impossible to take into account the wage fund. This is due to the fact that at enterprises with a shift work schedule, the remuneration of employees who receive an official salary increases by the amount of additional payments for night work, and the labor of employees wage which is calculated from the size of the tariff rate, is paid depending on the number of hours worked in a particular month and varies. In most organizations, the size of the monthly wage fund for reflection in the staffing table is calculated from the average number of working hours and is assumed to be conditionally equal to 166 hours per month.

For workers whose work is paid according to the piece-work system, the SR, as a rule, sets a tariff rate or salary, which, depending on the specifics of the organization, are calculated according to certain methods.

When setting a salary, one should be guided by the requirements contained in the acts of labor legislation, as well as local regulations - the Regulation on remuneration in the organization, the Regulation on bonuses and others.

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What are "surcharges and surcharges"?

In unified form No. T-3 there are several columns, united by the common name "Surcharge". The current Labor Code of the Russian Federation does not contain clear definitions of the concepts "surcharges" and "surcharges".

Guided by generally accepted guidelines, it is possible to designate additional payments as payments accrued to employees in addition to salaries (tariff rates) for special working conditions or working hours. Additional payments are made to employees engaged in heavy work, work with harmful and (or) dangerous and other special working conditions. The specific amount of the additional payment is established by the employer, taking into account the opinion of the representative body of employees or by a collective agreement or is negotiated in an employment contract. Currently, many budgetary organizations have sectoral regulatory legal documents that regulate the amount of wage increases for industry workers.

Salary supplements- these are incentive payments in excess of the established official salary, which stimulate employees to achieve higher performance indicators, increase professional excellence and labor productivity. As a rule, allowances are established based on the results of the attestation of employees by the decision of the qualification or attestation commission.

Until the introduction at the legislative level of definitions for the concepts of "surcharge" and "surcharge" to distinguish or systematize this species payments are difficult. The main thing to consider when forming the staffing table is the two main forms of payment of allowances and surcharges.

The first form - percentage - is set as a percentage of the official salary, and in the event of a revision of the salary (rate), the size of the allowance (surcharge) automatically changes.

The second form of payment is a surcharge or surcharge, set as a fixed amount. Such payment may remain constant even if the amount of salary (rate) changes, unless otherwise provided by the collective agreement, labor contract or local regulatory act. When establishing surcharges or allowances in the staffing table, a note is made in the corresponding column about the amount and for what this allowance (surcharge) is established.

One of the most frequently asked questions is how to make sure that employees holding the same positions receive a salary corresponding to their level of qualification, while respecting the principles of equality laid down in the Labor Code of the Russian Federation? This task can have different solutions - it all depends on the professionalism of the management team. When looking for your own solution, you need to evaluate existing system wages in the enterprise. But, basically, this problem is solved by establishing a “standard” salary for all employees working in a given position or profession, and wages are more skilled workers is made by establishing personal allowances for a certain period. When the employee confirms his qualifications by order of the head of the enterprise, the allowance is established for the next period.

What is a "monthly payroll"?

Monthly payroll- these are the total funds that are provided for by the staffing table and the payment system in force at the enterprise for payment to employees.

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When are changes made to the staffing table?

Changes in staffing are made when the number or staff of employees is reduced. When the number is reduced, individual units are excluded, and when the staff is reduced, individual units are excluded. At the same time, employees replacing positions being reduced or working in professions being reduced are subject to dismissal in accordance with the relevant articles of the Labor Code of the Russian Federation.

Is it possible to make changes to the unified form No. T-3?

Changes to the staffing table are also made by order (instruction) of the head "On amendments to the staffing table". Changes can be as follows:

  • renaming of position, specialty, profession;
  • renaming of the structural unit;
  • change in the tariff rate (salary);
  • change in the number of staff units (increase, decrease).

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

1. Change the staffing itself. The new staffing table with the following registration number is approved by order of the head.

2. If the changes made to the staffing table are not significant, they can be issued by order (instruction) "On making changes to the staffing table." The following reasons may be given as grounds for the order:

  • reorganization of the organization;
  • expansion or reduction of the production base of the organization;
  • carrying out activities aimed at improving the activities of individual structural units;
  • changing legislation;
  • an increase in the number of workers and the burden on administrative and managerial personnel, and so on.

As stated in the resolution of the State Statistics Committee of Russia dated March 24, 1999 “On approval of the procedure for the use of unified forms of primary accounting documentation”, in unified forms of primary accounting documentation (except for forms for accounting for cash transactions) approved by the State Statistics Committee of Russia, the organization, if necessary, may add additional information. At the same time, all the details of the approved forms remain unchanged (including the code, form number, document name); removal of individual details from unified forms is not allowed.

Changes to be made must be formalized by the relevant organizational and administrative document of the company.

Formats specified in the albums of unified forms of primary accounting documentation are recommended and may change.

When manufacturing blank products based on unified forms of primary accounting documentation, it is allowed to make changes in terms of expanding and narrowing columns and lines, taking into account the significance of indicators, including additional lines (including free ones) and loose sheets for ease of placement and processing of the necessary information.

Secretary ____________ E.V. Ivanova
8.10.2015

Etc. all employees get acquainted under the signature with the order .....

The head may authorize any other person to sign orders according to the staffing table.

The chief accountant and personnel officer must sign only the staffing table itself. Their visas are not required in the order. They get acquainted with the order in the same way as other employees.

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QUESTIONS AND ANSWERS

As part of the counter check, she requested the staff list of the educational institution.

  1. Is it legal to require this document when checking a counterparty?
  2. Is there any liability if he is not sent?

Inspectors have the right to request the staffing of the educational organization itself.

What should the manager and accountant know when compiling the staffing table. What requirements must be met when filling out a unified T-3 form.

Document flow is necessary in order to track various performance indicators of the company in dynamics. Without it, the organization of processes is quite chaotic. Because in modern world personnel is the main asset of each company, documents related to human resource management must be kept as accurately and correctly as possible.

Staffing - allows you to set staffing divisions of the organization, analyze the organizational structure and remuneration system, and also facilitates the process of recruiting personnel for vacancies in the company.

What is this document for, is it mandatory?

The staffing table is necessary in order to be able to justify the situations of dismissal of employees due to staff reduction in the event that they apply to the court. It can also serve as a justification for refusing to hire (due to the lack of a particular position). Therefore, the competent preparation of this document is the basis for the legal defense of the interests of the company.

In addition, inspection companies (in particular, the labor inspectorate) often require its presence during inspections. The absence of a document falls under the violation of the law of the Russian Federation on labor protection. Accordingly, according to the Code of Administrative Offenses of the Russian Federation (Article 5.27), an organization that has not provided a schedule is threatened with a fine ranging from 30 to 50 thousand rubles. Also, you will be fined. executive(the amount varies from 1 to 5 thousand rubles).

Finally, without a staffing table, it is not possible to prove that at the time of the reduction, the company did not have the opportunity to provide employees with alternative vacancies.

Thus, the presence of this paper is not mandatory from the point of view of the legislation of the Russian Federation, and in theory the decision of the tax or labor inspectorate fines can be challenged in court. However, in practice, the document should be maintained by any company to prevent possible conflict situations. At the same time, it is important to understand that for budgetary organizations its presence is enshrined in law.

Requirements for it

Since the staffing table is a so-called local regulation, there are not so many special requirements for it:

  • One of the main ones is the fact that the company is obliged to draw up this document in accordance with the unified form T-3 established by federal law. You can’t shorten it (all the necessary items must be present), but you can enter additional data
  • The schedule must be effective from the first day of the month.
  • It is very important that each page is numbered.
  • The document must be stapled, have the seal of the organization, the signature of the head and the person responsible for compiling

Who is compiling?

On the this moment legislation does not clearly define who should be involved in the development of the document.

In companies with a branched organizational structure, the responsibility for compiling may lie with employees of the following departments:

  • personnel service
  • accounting
  • legal department (least common situation)

In small firms, this can be done by the head or any other person authorized by him. In this case, an order is made in the name of a specific employee who will work with this document. Another option for determining who is responsible is to indicate this fact in the job description or employment contract.

To simplify the compilation procedure, it is necessary to prescribe its nuances in the instructions for office work:

  • terms and basic rules for the development / introduction of changes
  • form of order on approval of the schedule and changes
  • responsible persons for the formation of the document and the signing of orders
  • employees with whom you need to coordinate the draft schedule or its changes
  • the composition of normative acts that regulate all issues related to it

How is it claimed?

After drawing up the staffing table, it must be approved. Before the final form for signing is ready, it is necessary to coordinate it with the employees specified in the instructions.

After that, approval must be made using a special order or order, which must be signed either by the head of the company or an authorized person. The order must indicate the dates of preparation, approval and entry into force - they may coincide or differ from each other, but the date of entry into force cannot be earlier than the date of preparation or approval.

Structure and order of filling

First of all, the unified form must contain a number of details (they are required for each accounting document):

  • name and document number
  • the date of its compilation
  • Company name
  • confirmation of the fact of carrying out activities and expression of the value of natural or monetary measurement
  • name and signature of the person responsible for the correctness of the compilation

The table must include the following information (from left to right):

  • structural subdivision
  • division code
  • position, rank, qualification class (for example, engineer of the 1st category)
  • number of staff units
  • salary (indicated in rubles, units of measurement are only in the header of the table - for example, 20,000.00)
  • allowances (in rubles) - for example, for an academic degree. There are 3 columns for them.
  • total, rub. - this column indicates the total amount of wages
  • note

After filling in all the columns in the table, you must fill in the line "Total". It is necessary to sum up all the values ​​​​in columns (the amount of salaries, how many staff units will be, etc.). After that, the necessary signatures and seal are put.

How to make a change?

At the time of 2017, there are 2 main ways to make changes to the staffing table:

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

However, this procedure must be justified. These may be the following reasons:

  • the need to optimize administrative activities
  • improvement of the organizational structure of the company
  • reorganization
  • elimination of duplication of functions and formation of responsibility centers
  • changes in the legislation of the Russian Federation
  • the need to organize measures to improve the activities of a department in the company
  • reduction of core business, its expansion or diversification

If the position of an employee is renamed, you must obtain his written consent before making changes.

Shelf life and compilation frequency

In the legislation of the Russian Federation there are no norms that would regulate the frequency of staffing. If the company high level staff turnover, it is advisable to compile it once a month. However, most often they make it every 6 or 12 months, if necessary, only making changes. This is due to the fact that such a schedule is a so-called planning document.

It is also possible to draw up a T-3 form for several years - but this can only be done by those firms that do not plan to adjust the staff, introduce new positions or remove some of the existing ones.

Therefore, this option cannot be considered as expedient at the time of 2017 - crisis conditions force organizations to constantly change various aspects of their activities.

With regard to the retention period, at the moment the document must be stored in the company for 3 years. In this case, this period is calculated from the next year after the year in which the schedule has lost its force. Staffing arrangements (which can serve as a lightweight alternative to the paper in question) must be kept for 75 years.

Are entrepreneurs required to have a staffing table?

The staffing table is a mandatory local act that is used to formalize the structure, staffing and staffing of the organization (Article 8 of the Labor Code of the Russian Federation). Does an individual entrepreneur need to have a staffing table, how to draw up, approve and fill it out.

To have or not to have

The staffing table is mentioned only in Article 57 of the Labor Code of the Russian Federation, according to which the employment contract indicates the position, specialty, profession (with qualifications) in accordance with the organization's staffing table or a specific labor function of the employee.

It follows that if an employment contract defines a position, specialty or profession (as is usually the case), then the employer who has concluded such an employment contract with an employee must have a staffing table.

Conversely, if all employment contracts concluded with employees describe the labor function (i.e., describe the specific work that the employee is obliged to perform), then there is no need for a staffing table.

In addition, Article 57 of the Labor Code of the Russian Federation unequivocally speaks of the “staffing of the organization”, and not of the staffing of the entrepreneur. However, officials federal inspection labor can regard the lack of a staffing table at an individual entrepreneur as a violation of labor legislation and be fined under article 5.27 of the Code of Administrative Offenses of the Russian Federation.

  • the number of your employees exceeds 3-4 people
  • the duties of employees are correlated with the standard functions of a particular position, specialty or profession
  • You need to clearly structure your staff, dividing responsibilities between employees

Sometimes, employment contracts with employees indicate that they are accepted for certain positions, specialties or professions, and there is no staff list that would fix the presence of these positions, specialties and professions.

In this case, the lack of a staffing table cannot prevent the employee from exercising his labor rights. And an employment contract cannot be considered non-concluded only on the grounds that the employer does not have a staffing table.

Sometimes workers are hired for positions that are not provided for by the existing staffing table. The contradiction between the staffing table and the employment contract must be resolved in favor of the latter (Article 8 of the Labor Code of the Russian Federation). An employee is considered to be hired according to the position, specialty or profession specified in the employment contract.

Lack of staffing can lead to some problems. An employer that does not have a staffing table is deprived of the opportunity to reduce the number or staff of employees. More precisely, the employer can carry out a reduction in the number or staff of employees, but he will not be able to document the legality of his actions in the event of a dispute.

How to issue

The staffing form was approved by the Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1. (UV T-3). Employers usually use this form. But, in principle, they can also use another, independently developed form. Why?

A bit of history. Article 9 federal law dated November 21, 1996 No. 129-FZ "On Accounting" it was stated that primary accounting documents are accepted for accounting if they are drawn up in the form contained in the albums of unified forms of primary accounting documentation. And only documents, the form of which is not provided for in these albums, can be drawn up in any form, but must contain all the details specified in Art. 9 of the Law "On Accounting". And the development and approval of albums of unified forms of primary accounting documentation were entrusted by the Government to the State Statistics Committee of Russia. Hence, it was concluded that if the State Statistics Committee of Russia approved any unified form, then it is subject to mandatory application.

But the staff list was not then and is not now the primary accounting document. After all, it does not draw up any business transaction to be reflected in accounting. Based on the staffing table, accounting entries are not made (even the salary of time workers is accrued not on the basis of the staffing table, but on the basis of the time sheet).

And since 2013, non-governmental organizations have the opportunity to use independently developed forms even for primary accounting documents. But the application of these forms in accordance with Part 4 of Art. 9 of Law N 402-FZ must be approved either by order of the head of the organization, or by an annex to the accounting policy.

So, employers have the right not to apply a unified form of staffing, but to develop their own.

The names of positions, professions and specialties that appear in the staff list are set by the employer independently.

If, however, the provision of any benefits or restrictions is associated with the performance of work in certain positions, specialties or professions, then these positions, specialties and professions and qualification requirements they must comply with the names and requirements specified in the qualification reference books (Article 57 of the Labor Code of the Russian Federation).

The following guides currently exist:

  • ETKS - Unified Tariff and Qualification Directory of Works and Professions of Workers
  • CEN - Unified qualification directory of positions of managers, specialists and employees
  • OKPDTR - All-Russian classifier of professions of workers, positions of employees and wage categories

If in If there are no such professions and positions in the reference books, then in the staff list (and in labor contracts) the names of professions and positions should be indicated in accordance with the regulatory legal act that provides benefits or imposes restrictions. The labor legislation of the Russian Federation contains a fairly large number of regulatory legal acts that provide benefits and restrictions for various categories of workers. Therefore, when compiling the staffing table, it is better for the employer to adhere to the relevant qualification directories.

Let's consider how to correctly fill in the SHR using the example of filling out the unified form T-3.

Column 4 (number of staff units)

In the event that the maintenance of an incomplete staff unit is provided, the number of incomplete staff positions is indicated in the appropriate shares, for example 0.25 (see Instructions for the use and filling out forms of primary accounting documentation, approved by Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1).

Columns 6-8 (surcharges)

If the employer is not able to fill in these columns in rubles, for example, due to the fact that allowances are set for the employee in percentages or coefficients, then it is allowed to indicate percentages or coefficients in the corresponding columns.

If the size of interest and coefficients changes, then, in our opinion, it will not be a mistake to put dashes in the corresponding columns, and in column 10 to make a link to the document that regulates the change in these percentages and coefficients. For example, the percentage bonus for workers in the Far North varies depending on the duration of the "northern" experience. Therefore, when filling out columns 6 - 8, you can put dashes (in the absence of other allowances), and in column 10 make a reference to the relevant regulatory legal act that regulates the establishment of percentage bonuses to wages for workers in the Far North.

Other incentive payments, except for allowances, are not shown. That is, there is no need to reflect bonuses and other incentive payments that are not allowances in a unified form of staffing. How exactly the allowances earned the right to be present in the unified form of the staff list is unclear. Moreover, there is no official definition of the allowance in labor legislation.

Column 9. (total)

The calculation of the total wages is possible only when the tariff rates and allowances are set in the same units for the same period of time. If, in addition to rubles, percentages and coefficients are used in the corresponding columns, and the organization uses not only a time-based, but also a piecework wage system, then it is not possible to derive a total for columns 5-9 of the unified staffing form.

How to approve

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

The staffing table is approved by order of the head of the organization or individual entrepreneur. In this order, in contrast to the standard form of the order for the main activity, there is no ascertaining part, and the order can begin immediately with the words "I ORDER", since no additional explanations are required to put the SHR into effect. Although you can specify the reasons (if any) for which the approval of the new staffing is taking place.

The issue of affixing a seal on the staff list has not been resolved by the legislator. The unified form of staffing does not provide for the mandatory setting of a seal.

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

Sample Fill

How to compose?

The staffing table must include the following information:

  • Full name of the organization, in accordance with the constituent documents
  • OKPO organizations
  • Staffing number (you can use any numbering method)
  • Date of actual compilation
  • You need to specify the period of validity of the staffing table (usually this date is 1 year)
  • In the upper right corner, the stamp “Approved” is placed and the details of the approval order and the introduction of the staffing table are indicated
  • Name of the employee's position in accordance with EKSD
  • Number of employees for each position
  • Sizes of tariff rates (salaries) of employees
  • Permanent allowances and surcharges
  • If the company changes the list of positions, the number of employees, salaries and bonuses, then these changes must be made to the staffing table.

If this is not done, then problems with the inspection authorities may arise.

Approval Order

The staffing table must be approved by the heads of all structural divisions or individual employees of senior positions. After that, the staff list is sent for consideration to the chief accountant and the head of the personnel service. After the approval of the staffing table by the accountant and the head of the personnel service, an order is issued by the head to approve the new schedule. When the order is issued, the date and number are affixed to the staffing table.

Who is responsible?

Usually, the staffing table is compiled by a personnel officer or an accountant. But its compilation can be entrusted to any employee of the enterprise. Familiarization The staffing table is not a local normative act of the organization, therefore, the employer is not obliged to acquaint employees with it.

Change order

An order to make changes is issued in free form and it must contain the following details:

  • Name of the organization
  • Document type
  • Date and registration number
  • Vulture with the inscription "Approved"
  • Executive Visas
  • The order is coordinated with the chief accountant and the head

Change due to elimination of posts

It is possible to exclude a position from the staff list only with a reduction in staff. To do this, an order is issued to make changes, the position is removed and a new staffing table is approved.

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

  • A crisis
  • Changing working conditions and more

When reducing staff, the dismissed employee is warned two months before the reduction.

The procedure for reducing staff and changing the staffing table:

  • Drawing up an order (it indicates the reason for its issuance, the name of the position that is excluded is prescribed)
  • The document is certified
  • Changes are made to the current staffing table without deleting position codes and structural divisions
  • An order is drawn up on measures to reduce staff. The order is certified and the reduced employees get acquainted with it

In order to introduce a new position in the staff list, you must:

  • Issue an order to amend the schedule
  • Make changes to staffing
  • Compose job description for a new employee

Schedule retention period

The staffing table must be kept at the enterprise for three years, starting from the year when the provision became invalid.

Penalties for incorrectly drawn up staffing

According to Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, an official may be fined from 2,000 to 5,000 rubles; for persons engaged in entrepreneurial activities without forming a legal entity - from 2,000 to 5,000 rubles; on the legal entities- from 50,000 to 80,000 rubles.

Based on materials: znaydelo.ru, slob-expert.ru

Hello! Have you ever heard of such a document as the "Staffing Organization"? But this is a document on the basis of which wages are calculated, as well as employees are hired and fired. Now we will try to tell in detail about what functions the SHR performs and how to compose it correctly.

What is "staffing"

Each of you at least once in your life has been in the personnel department of some enterprise. You have probably seen countless folders and personal files of employees. Surely many were interested in how the employees of this department collect and remember information about all positions, employees, etc.

And everything is quite simple. They have such a document as the staff list.

Staffing (SHR)- This normative document, which indicates information about all the positions of the enterprise, the number of full-time employees, the amount of their tariff rates and the amount of allowances.

In other words, this is a document that contains generalized information about the number of employees of the enterprise and the available positions. In addition, the staffing table indicates the amount of wages for each position, taking into account all due allowances.
Very often, this document helps the managers of the enterprise in the course of litigation. For example, due to a forced reduction in staff, a worker was fired and he filed for former leaders to court. In this case, the SR is direct evidence of the legality of the defendant's actions.

Because of the importance of this document, all pages are numbered, laced and sealed.

  • Download Sample order on approval of the staffing table
  • Download Staffing form N T-3

Staffing functions

Like any document, the HR performs a number of functions. The main ones of which are:

  • Possibility of organizing the working time of the staff;
  • Paying monthly salaries to employees;
  • Official registration of newly hired employees;
  • Leaving the rules of the internal daily routine;
  • Transfer of registered employees from one position to another, etc.

Staffing is a mandatory document

Every company has a lot of documentation. There are documents that are mandatory, and there are those that are created out of necessity. To the question “Is the SR a mandatory document?” it is impossible to give a definite answer.

All because labor Code does not imply the mandatory presence of SHR at the enterprise. But if we consider this issue based on the requirements of Roskomstat, then it turns out that this document is necessary, because. it is the primary documentation for accounting for wage payments.

Although there are no clear rules in the legislation, most organizations maintain this type of documentation. After all, the main part of state inspections begins with the study of the SHR.

In fact, the presence of this document makes life easier not only for inspectors, but also for managers, personnel and accounting departments.

What is the duration of the staffing

No official document specifies the exact duration of the SR. The head himself has the right to indicate the period for which this document is drawn up. Most often, it is redone every year, and put into effect on January 1. When compiling the SR, the date of its validity is indicated. But if you do not specify a date, then the document is considered unlimited and does not need to be redone.

How much and where is the staffing table stored

On the basis of the resolution of the Federal Archives, SR, after the expiration of the validity period, must be stored at the enterprise for 3 years. And the shelf life of regular constellations is 75 years.

Regular arrangement- an optional document for each enterprise, which is created on the basis of the staffing table. He is mobile version SHR and includes more detailed information about the employees of the company (the full name of the workers, disability group, etc. are indicated).

Who makes up

Before proceeding with the creation of a document, the manager issues an order to change the staffing table, where he appoints an employee who will draw it up.

It can be absolutely any employee of the organization. But most often, such work is entrusted to employees of the personnel department, accounting or a labor rationing engineer.

How many copies of SHR should be in production

When compiling the SR, one copy of it is made. Therefore, the original and a copy must be kept by the Human Resources and Accounting Department.

Change in staffing

Sometimes changes have to be made to the existing SR. This is done in several cases:

  1. If there is a reorganization of the company;
  2. If you need to optimize and improve labor activity control apparatus;
  3. If the changes made to the legislation require the introduction of mandatory amendments to the SR;
  4. In the event of a change in staffing ;
  5. Changes in positions in the staffing table;
  6. Salary changes in staffing.

If the changes are minor and do not require the creation of a new HR, then the head issues an order to amend the staffing table. After that, the responsible employee makes amendments to the current document.

When changes are made to the staffing table, management is not required to notify employees in writing.

The second way to amend is to create a new SR.

For any changes to the SR, amendments must be made to work books and personal cards of employees. Prior to this, it is necessary to obtain written permission for this action from employees.

For example, if the wording of the job title changes slightly, the employee must be notified in writing. Only after that changes are made to his work book.

If the changes relate to the amount of salaries, in this case, the employee is notified in writing for 2 months. These amendments are made in parallel to the employment contract.

Is there a mandatory form of staffing

To compile the SR, most often they use a unified one. It is a form - a table in which you need to enter data.

Most organizations take the T-3 form as a basis and “customize” it to fit their enterprise. This is permitted, i.e. the uniform form of this document is not mandatory.

In cases where the enterprise has a state form of management, then the staffing table is drawn up in accordance with all the rules.

Organization staffing structure

The SR consists of a header, a table, and the data of the people who signed the document.

The first part of the documents contains the following information:

  • Name of the organization, according to the constituent documents;
  • The date of commencement of the SR, its number and validity period. Numbering can be assigned arbitrary.
  • Date and number of the order on approval of the staffing table;
  • General staff.

The second part is a collection of data for all positions. We will consider it a little later.

The third part contains the names and positions of the people who signed this document. Most often, this is the head of the personnel service and the chief accountant.

How to make a staffing table

We hope that no one had any questions when filling out the “header”, so let's move on to filling out the table itself.

1 count . Name of the structural unit. They must be listed in order of subordination. For example, administration, secretariat, financial department, accounting, etc.;

2 counts. Department code. We number the units from top to bottom (01,02,03, etc.);

3 counts. Position. Data must be entered in the nominative case without abbreviations, in singular, guided by qualification and tariff reference books;

4 counts . Number of staff units. This column indicates how many people of one position the company needs. This value can be either integer or fractional. For example, 2.5 could mean that 2 employees will work full-time and one part-time;

5th column . The amount of salary, tariff rate or bonuses. Indicated in rubles for each position. If, for example, 2 accountants work, but the manager pays them different salaries, then a single salary is indicated in the staffing table, and additional payments are prescribed in the allowance column. That is, the salary of employees in the same position should be the same;

6, 7, 8 columns . Allowances for special working conditions. They may not be, then dashes are put in the columns. But if the worker works at night, holidays, removes dignity. knots, etc., then according to the law he needs to pay some compensation;

9th column. In just a month. The data in columns 5,6,7,8 are summarized, after which it is multiplied by the number of staff units for each position;

10 count . Note. A local normative act may be indicated on the basis of which remuneration is carried out;

After entering the data, it is necessary to sum up the total by 4 and 9 column. Thus, we will find out the number of staff units in the staff list and the monthly payroll.

staffing approval

According to the rules for approving the staffing table, after compiling and verifying all the data, the SR signs the head, chief accountant and head of the personnel department. After that, the head of the enterprise issues an order to put this document into effect.

Conclusion

SR is not mandatory, but a very important document of any organization. Based on it, you can either accept a new one. In addition, it is used to pay wages to employees of the enterprise.

This document is not strictly regulated, so it can be “customized” for each organization and redone if necessary. This is the leader's lifesaver during the period of inspections by state bodies.

HR documentation raises a lot of questions. Often, interest is shown in relation to the correctness of the design, preparation of the documents in question.

What is a staffing table?

The schedule is necessary in order to form the structure of the staff in the organization and its size. When forming, attention is paid to the compliance of the document with the charter of the institution.

It includes information on structural divisions, the names of professions, the list of positions of employees. The act must indicate the number of staff necessary for the functioning of the organization.

When compiling, a form approved by the State Statistics Committee is used. The importance of the document in question lies in the streamlining of the workflow, its optimization. The document performs the following functions:

  • a visual structure of the institution is created;
  • state units are specified;
  • control of quantitative and quality composition workers;
  • tracking the size of paid allowances, payment systems;
  • when vacancies appear, the selection of an employee is facilitated.

For the employer positive sides document lies in the possibility of using it in a court session held regarding the reduction. It also explains the denial of employment.

In the case of inspections in the company by bodies in charge of taxation or social. insurance - this act is necessary. Despite the optional presence of a document, the inspectors will demand an act in order to be able to verify the correct accrual of money to employees.

The photo shows an example:


T3 form example

For different institutions

An act drawn up in relation to institutions operating in the field of culture has special drafting features. As well as other versions of this document. Cultural institutions include:

  • clubs located in the city/village;
  • houses of culture;
  • cultural centers;
  • car club;
  • propaganda team.

The powers to draw up the paper are vested in the founders of the listed institutions. Among the specialists of a cultural organization, there are: director, director, screenwriter, sound engineer, music director and others.

The establishment of the staffing table is interconnected with the number of people living in locality, the number of organizations operating in the city for 12 months.

Also important is the presence in us.point of collectives with the title of folk or exemplary.

After assessing the volume of work, specific conditions of activity, in agreement with the founder, additional positions may be included in the document. Sufficient funding is also a prerequisite for inclusion.

The manager is responsible for the distribution required amount employees, taking into account the size of the wage fund.

In the photo an example of the act:


An example of a drafted act

With regard to the society limited liability it can be said that the act is required for the following purposes:

  • establishing the structure of the staff;
  • analysis of the quality and quantity of work performed;
  • the feasibility of continuing cooperation with existing personnel or recruiting new ones;
  • confirmation of the correctness of the deductions made to the budget;
  • pension contributions;
  • argumentation contentious issues in favor of the enterprise.

A person cannot be accepted for a position that is not in the document. When the list of positions is not included in the act, it is considered as an obstacle to downsizing.

In a situation where an individual entrepreneur has two or more employees, he needs to draw up a staff act. This is due to the need to conclude employment contracts, which specify the requirements for qualifications, and set the salary.

Regarding the construction organization, the schedule has distinctive features:

  • the institution is not empowered to introduce job titles of its own free will, which is associated with hazardous production (professional reference books with ratings are used to draw up the act);
  • have a special structure.

Construction company example

The schedule shall reflect accruals for harmful and dangerous conditions labor of workers.

Regarding the HOA, no special instructions are established for the preparation of the act in question. Thanks to the presence of the schedule in a visual form, you can see how much Money spent on one employee and on the organization as a whole.

The document does not contain the names of persons holding a particular position, which is associated with the possibility of staffing after the act is drawn up. Arriving at the interview, the janitor should immediately be able to set the salary and make a decision on employment.

Schedule in the HOA:


An example of an act in the HOA

The schedule for the store is based on the number of employees. It can be a small kiosk with only one salesman, director and accountant, or a large supermarket with a decent list of staff.

For each employee, contract of employment. It indicates the position and rank in which the person is employed.

Also in the field of trade, an agreement on liability for the property of the employer is subject to conclusion. The employee is obliged to ensure the safety of the valuables that were transferred to him in connection with the conclusion employment contract.

The schedule may contain the following lines:


Examples of information in a document

In institutions of the sphere Catering the document looks like this:


For the catering industry

Scheduling in a healthcare institution, for example, in a clinic, is the responsibility of the manager or employee who is authorized by him. Standards for the number of staff are given in the orders of the Ministry of Health.

At the legislative level of the region where the polyclinic is located, a provision is established regarding the possibility of the head to draw up and approve the document.

The title of the positions included in the schedule must correspond to the reference books on professions. There may be exceptions in certain cases. If you are entitled to benefits, this fact must be included in the schedule.

The staff act of a beauty salon indicates:

  • hierarchy of departments;
  • the number of staff units;
  • the amount of wages;
  • list of positions;
  • allowances and additional payments;
  • accrual order.

An example of an act for an emergency service:


For emergency service

Educational institution:


For an educational institution

Hotels:


For hotel

Step by step instructions for compiling

An act is drawn up in the following steps:


Who does it?

The legislator does not indicate who is responsible for compiling the staff document. In practice, it is established that these can be:

  • persons holding leadership positions;
  • a group of persons specially created for this purpose;
  • employee of the personnel department;
  • economic department;
  • legal department;
  • department of organization of work and wages.

It is required that a specialist in the economic department take part in the preparation of the act.

How many years is stored?

The deadlines for the storage of documentation are established by the Federal Archives. According to the acts developed by the specified department, the storage period will be three years. The countdown begins from the moment when the document became invalid.

When does it change?

According to the directory, which indicates the qualifications of the positions of employees, subordinates and superiors, the responsibility for registration rests with the labor economist. Given the fact that not all companies have this position, the management decides on the implementation of the work in question.


Sample change order

As a rule, when drawing up an act, production tasks and the amount of work are used. According to the specified data, the staff is recruited and the funds necessary for the payment of advance payments established at the legislative level are calculated.

The structure of the enterprise is not eternal, as adjustments are made to it, it changes and develops. Changes can be associated with an increase in the number of zones, maintenance by the organization, adjustment of the types of activities in which the enterprise is engaged.

Due to the presence of such circumstances, the form of labor activity is changing, which may lead to a change in the size of the company in the direction of increasing or decreasing.

The introduction of adjustments is also associated with a change in tariff rates. Regarding the minimum wage, changes in the legislation are regularly adopted to increase it. In this case, the employer, by virtue of financial ability, has the right to increase the salary.

Corrections are made to the act on the basis of the documentation developed in the accounting department.

For war time

Institutions and organizations of various forms have the right to adopt a timetable for a period of time considered military. Drawing up and filling out the act does not cause difficulties, since it is carried out in the same way as the standard procedure.

The basis for the process under consideration is the mobilization task received from the military registration and enlistment office and other structures, for example, the Ministry of Emergency Situations. According to the documentation received, the number of staff is calculated, after which the information is entered into the act.

The in-patient department of the hospital received a task for the war period regarding the installation of additional beds in the amount of 250 units.

After reviewing the requirement, managers decide how many workers they need to serve patients. Next, a schedule is drawn up and approved by issuing an order.

Structural subdivision

The first column of the document in question is called "Name of the structural unit". When the schedule is made for commercial organizations, then there are no restrictions on the names of departments.

Only terminological requirements are taken into account, indicate that naming a unit is little known foreign word not desirable.

In some organizations, the name of the unit affects the employee's entitlement to benefits. An example would be health and education institutions. In this case, the personnel department takes over the task of correctly indicating the name of the department.

In order to facilitate the work of the personnel department, classifiers of hazardous industries and other lists have been created. Names are entered in relation to group affiliation:

  • leadership is initially indicated;
  • production;
  • auxiliary.

Is it necessary for IP?

Legislative acts do not fix the obligation of individual entrepreneurs to draw up a staff document.

However, despite this provision, individual entrepreneurs are not advised to neglect the preparation of the act. This is primarily due to the fact that the entrepreneur employs employees with whom an employment contract has been concluded.

Regardless of the form of the current taxation system, the design of the schedule allows you to exclude the imposition of a fine for the absence of this act. As an exception, consider the situation when the entrepreneur has no employees.

Job categories

For 2019, the legislator has not developed rules regarding united formation job titles on the schedule. The norms prescribed in the standards are subject to observance in certain working conditions and in structures of state importance. Many companies have their own rules when naming positions.

An example of a trendy job title in an organization would be a manager. In fact, this is the same cleaner. However, the position is called a cleaning service manager. This name is used to stimulate a person to work.

When the number of staff in the organization is small, then one person can hold two positions at once.

Explanatory note

This act is required when a new schedule is approved, which indicates previously unused positions. The note provides the rationale for accepting these changes. The same rule applies to cases where the number of employees is reduced.


An example of an explanatory note

The note is compiled by the management of the unit where there were innovations. Changes made must be justified. The visa of the head of the organization is put on the document, giving reason to believe that he agrees to such adjustments.

District coefficient

The compilers of the staff list should keep in mind that the columns regarding tariff rates indicate the amount of payment, which corresponds to the salary established by the company in the collective agreement.

Coefficients of regional significance are to be indicated in the allowance column. Such payments are established in accordance with the regulations of the state.

The schedule must indicate for what the payment of allowances is made.

The type of personnel documentation in question, although not mandatory - most of organizations draws up and is guided in their activities by this act. This is due to the functionality of the paper.

Russian employers maintain documentation related to the need to systematize and record the work of employees. An example of such a document is the staffing table (hereinafter also - SR). This document is a local act of the employer. Approved by the SHR by order of the employer. This document must be familiarized with each employee at the time of employment. For this document, there is a normatively established unified form, but it is not mandatory. The staffing table for LLC (sample 2017) can be downloaded from the link below.

The concept of staffing

The staffing is required document for each employer, because it should contain information about the existing division of labor between workers.

The importance of the staffing table for the employer, in particular, is evidenced by the departmental position indicated in the Letter of Rostrud dated January 21, 2014 N PG / 13229-6-1.

From the said letter, in particular, it follows:

  • SR is a mandatory local regulatory act for the employer;
  • by law established rules compilation of SR does not exist;
  • the position in the contract to be concluded must be indicated in accordance with the SR.

Previously, among the mandatory forms of primary documentation approved by the State Statistics Committee, there was also a staffing table. Until 2013 application independent forms no such documentation was allowed. However, at present, the obligation to use the appropriate unified form for commercial organizations has lost its relevance.

To date, these organizations have the right to independently determine which form of this document to apply:

  • unified (form No. T-3);
  • developed and approved independently.

As an example of the document in question, we suggest downloading the staffing table of a construction organization (a sample from the link below).

staffing template

The term, periods, cases of approval of the staffing table are not established by law. Therefore, the decision of these issues is the prerogative of the employer.

The staffing is recognized as a local regulatory act of the employer, directly affecting his labor activity. Therefore, there is an obligation to familiarize employees with this document against signature during employment before signing an employment contract.

Formation of the staffing table

The staffing table, in particular, should include:

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

Employment contracts with employees are concluded in accordance with the information contained in the SR.

In order to correctly reflect a specific type of work in the SR, we recommend that you follow the Procedure, approved. Decree of the State Statistics Committee of Russia dated March 24, 1999 N 20.

The schedule in question is approved by an administrative document, which is signed by the head of the organization or another person with the appropriate authority.

The unified form contains details indicating the need to sign the staff list by the head of the personnel service and the chief accountant.

In the absence of relevant positions in the organization, both of these functions are performed by its head.