The salary is less than the regular salary. The legality of using the “salary range” in the staffing table

The staffing table is drawn up immediately after the opening of a new enterprise (including a branch, subsidiary, department, and so on).

In what sections is it indicated?

Is it possible to reduce the current rate?

A reduction in the current rate can only be carried out with the consent of the employee. Consent cannot be oral; it is necessary to re-sign the employment contract (according to the Labor Code of the Russian Federation). The employee has the right to refuse. Exceptions include:

• if otherwise it will be necessary to reduce staff;
• if the organization is reorganized;
• if there was re-indexation, which is provided for by the Labor Code of the Russian Federation.

Any change in the staff contract can be made only on the basis of an order from superiors.

An order to reduce the rate in the staffing table must be agreed upon with related departments (personnel manager, accountant, lawyer, founder or general) before being signed by the manager.

If a single form is not established, then It is necessary that the decree contain points such as:

• name (full);
• date of document preparation;
• order number;
• the reason for the need to make changes to the salary;
• who will be affected by the rate reduction (full name, position, new salary in rubles);
• from what time the new rate is introduced;
• who will draw up the new employment contract (full name, position);
• who is responsible for the execution of the order (full name, position).

How are adjustments made to a document?

1. The manager draws up an order: “On making changes to the staffing table. Due to the difficult economic situation and a decrease in working hours, I order that Sidorov R.S.’s salary be reduced. up to 7,000 rubles from 01/01/19". Also in the same order, persons responsible for execution are appointed.
2. The responsible person edits the staffing table on time, assigns it a new serial number, changes the basis of the order, and registers the change in the journal.
3. A new employment contract is concluded with Sidorov.

How to increase your rate?

An order to increase salary is drawn up according to the general rules of document flow.

This is as mandatory as registering a bet reduction. In the absence of documentary evidence of an increase in the rate, misunderstandings and troubles in calculating wages are possible in the following cases:

• changes in management;
• changes in the composition of the accounting department;
• if an employee resigns (need for calculation);
• if benefits need to be calculated.

The order document must contain the name of the document, its date and registration number, and an indication in the preamble of the reason for increasing the rate is also considered a mandatory condition.

Employees are notified of changes in the staffing table of various nature at least 2 months before they come into force.

How are changes displayed?

The specific name of the employee, who is responsible for executing the order and his position must be indicated.

The draft of the future order must be agreed upon with management, the chief lawyer and accountant, and the director of the company. Similarly, as in the case of salary reductions ().

What documents accompany the procedure for changing salaries?

• Written consent of employees to changes in one direction or another.
• New staffing if the changes are very significant.
• A new employment contract for each employee whose salary will change.

According to Article 62 of the Labor Code of the Russian Federation, every the employee can receive a copy of part of the staffing table.

Alternative payments

It says that the Employment Contract of the employee and the organization must spell out exactly. Bonuses, allowances, incentive payments, benefits are not included in the concept of “salary”. allows the maintenance of hourly wages with tracking of employee working hours.

Wording in the employment contract

By virtue of Art. 135 of the Labor Code of the Russian Federation, wages are established by an employment contract in accordance with the current employer’s remuneration systems, which are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law norms.

Article 57 of the Labor Code of the Russian Federation classifies the terms of remuneration as mandatory for inclusion in an employment contract, including the size of the tariff rate and salary (official salary) of the employee, additional payments, allowances and incentive payments. According to Art. 129 of the Labor Code of the Russian Federation, salary and tariff rate have a fixed value, and, therefore, in the employment contract it is necessary to indicate the amount of remuneration or tariff rate in a numerical way.

But the procedure for determining bonuses, the amount of allowances and other payments according to the wishes of the employer can be written in the employment contract, or a reference can be made to a local regulatory act that confirms whether there really are grounds or conditions for payments.

Wording in the contract "salary according to schedule" takes place only if the contract itself is accompanied by a staffing table detailing how, when and how much the employee will receive. In general terms, the wording is illegal.

Conclusion

Any change in staffing must be justified by some order or instruction from management. The change in information must correspond to reality, otherwise, at the very first audit, the tax office will impose punishment in the form of a fine or criminal case on the responsible person and management.

The question of whether the salary can be less than the minimum wage in 2019 is relevant for both many workers and employers. After all, the current legislation provides a large number of guarantees to workers, including the prohibition of receiving wages less than the minimum wage. However, there are a number of situations in which paying an employee less than the minimum wage is not prohibited - and they should also be kept in mind by each party to the labor relationship.

Can a salary be less than the minimum wage in 2019 - laws and legal norms

The current legislation in matters of ensuring guarantees for workers relies primarily on the provisions of the Constitution. The right to decent work and to receive a salary not lower than the minimum established by law is enshrined in the provisions of Article 37 of the Constitution of the Russian Federation, and is fundamental - both for citizens of Russia and for foreigners and stateless persons working on Russian territory. However, the Constitution does not contain direct mechanisms for legal regulation of the issues it considers.

Therefore, if you want to find out whether the salary can be less than the minimum wage in 2019, you should first familiarize yourself with the provisions of the following regulatory documents and acts:

• Art. 2 Labor Code of the Russian Federation. Its provisions secure the right of every worker to receive a salary in accordance with the established minimum wage.
• Art. 130 Labor Code of the Russian Federation. The standards set out in this article give the state the right to regulate social guarantees for workers, including in matters of establishing a unified federal minimum wage.
• Art. 133 Labor Code of the Russian Federation. It enshrines in its provisions the principles by which the minimum wage is established. Including the fact that the minimum wage, below which an employee’s salary cannot fall, is regulated by separate federal laws.
• Art. 133.1 Labor Code of the Russian Federation. This article regulates issues related to the minimum wage in certain constituent entities of the Russian Federation - in the territory of various regions, the minimum allowable salary may be higher than that adopted at the federal level.
• Federal Law No. 82 dated June 19, 2000. This Federal Law is the main regulatory document that establishes a specific minimum wage throughout the Russian Federation.

It should be remembered that the minimum wage changes regularly. So, in 2019, from January 1, the minimum wage is 11,280 rubles.

Based on the provisions of the above documents, the opinion may arise that a salary less than the minimum wage in 2019 is unacceptable, but this is not the case.

When can a salary be less than the minimum wage?

Before directly considering situations related to wages less than the minimum wage, we should consider the concept of wages itself. Current legislation and the provisions of Article 129 of the Labor Code of the Russian Federation define the very concept of salary as remuneration for work, which includes both the main part in the form of salary or tariff rate, and additional payments of a compensatory or incentive nature. At the same time, the requirement to pay wages not lower than the minimum wage is legally established.

The salary is only a component of the salary. Therefore, a salary below the minimum wage in 2019 is absolutely acceptable for employers or employees if the actual salary exceeds the minimum wage - for example, if the employee receives a compensatory or incentive payment up to the minimum wage on a monthly basis.

However, the number of possible cases in which the salary as a whole may be less than the minimum wage is quite large. In particular, these include the following situations:

• Deduction from salary . The legislator requires the employer to comply with the minimum wage actually accrued to the employee - it cannot be lower than this level. However, the employer is the tax agent of each of his employees and withdraws personal income tax from the salary. In this case, in the end, the employee may receive an amount that is less than the minimum wage - and in this case there is no violation of the current legislation.
• . If an employee has deductions made from his wages - according to a writ of execution, due to financial liability to the employer, for the payment of alimony, then the final amount he receives may be much lower than the minimum wage. However, this situation is also not a violation of the law if the total amount of wages accrued to the employee was initially at the stipulated level.
• The employer's refusal to join regional agreements. If the salary is not lower than the minimum wage at the federal level, but lower than the minimum wage provided for by regional legislation, this situation may be acceptable if the employer has properly refused to comply with regional agreements and justified his refusal. However, this requires quite a lot of procedural costs on the part of the employer itself and can ultimately lead to conflicts with local authorities and trade union organizations.
• An employee working part-time does not have the right to work at an additional job for more than 50% of the working time at the main place of work. At the same time, employers are obliged to pay wages within the minimum wage provided that the employee is full-time. Accordingly, a part-time employee may receive a salary or wage below the minimum wage, however, in proportion to the minimum wage in accordance with the time worked.
• Working part-time or working week. If an employee works part-time - works part-time, then the law also does not oblige the employer to maintain his salary at the minimum wage level. The employer will only be obliged to provide payment proportional to the minimum wage according to working days and hours. It should be remembered that working under reduced working hours in situations provided for by law does not give employers the right to cut employees’ wages below the minimum wage.
• Summarized working time recording. If the employer keeps summarized records of working hours, and the employee, according to his testimony, has not fulfilled the monthly norm for working hours, earnings are reduced in proportion to the time actually worked. And, as a result, it may also be less than the minimum wage, and these actions of the employer will not constitute a violation.
• Finding on . When an employee is on sick leave, the employer does not pay for his work - payment is calculated in proportion to the days actually worked by the employee. At the same time, sick leave compensation, although paid by the employer, is actually paid from the Social Insurance Fund and is not added directly to the employee’s salary.
• Being on vacation . When an employee is sent on leave without pay, the entire period of this leave is not subject to payment, and accordingly, the employee’s monthly earnings may also fall lower than the minimum required by law.
• Simple. If there is downtime at the enterprise through no fault of the employer, then the latter is obliged to pay employees only 2/3 of their allotted earnings, and, accordingly, the total amount of payment may fall below the minimum wage.
• . The employer does not have to pay for the employee’s days of absenteeism - during these days the employee is deprived of wages, which ultimately may lead to the fact that at the end of the month the total amount of payments received by him will also be below the established minimum.
• Work under a civil contract. If the person actually performing the work did not enter into an employment contract with the employer, but instead provides services under a service or contract agreement, then the requirements of labor legislation, including those regarding compliance with the minimum wage, do not apply to these relationships.

In some cases, depending on the nature of the work, employees' salaries must be multiplied or increased by a certain factor. In particular, if the employee works in hazardous working conditions. Accordingly, in such cases and without grounds for reducing the total amount of payments, the employee’s salary cannot be not only lower than the minimum wage, but also lower than the minimum wage, taking into account all the allowances and compensations due to the worker.

Responsibility for paying wages below the minimum wage

Russian legislation provides for the possibility of holding an employer liable for paying wages below the minimum wage. In particular, such liability is considered by the provisions of Article 5.27 of the Code of Administrative Offenses of the Russian Federation. At the same time, a fine will be imposed on the employer who is found to have violated the law. The size of this fine varies depending on the organizational and legal form of the business and is:

• From 1 to 5 thousand rubles for individual entrepreneurs.
• From 30 to 50 thousand rubles for legal entities.

It should be remembered that administrative proceedings can be initiated directly based on an employee’s complaint.

From the point of view of the Labor Code, the staffing table does not refer to mandatory local acts of the employer; not a single article indicates a requirement for approval of this document. The only article that mentions the staffing table is Article 57 of the Labor Code of the Russian Federation “Content of the employment contract”, where there is a reference to the fact that the employment contract must indicate the “labor function (work according to the position in accordance with the staffing table, profession, specialty, indicating qualifications; specific type of work assigned to the employee)..."

However, practice shows: the staffing table is included in the list of documents for conducting an inspection of the enterprise (including by the State Tax Inspectorate).
When drawing up staffing schedules, HR officers quite often make typical mistakes. For example, they indicate “salary ranges” or different salaries for positions of the same name. Violations of this kind, as a rule, cause criticism from inspectors, and also become the subject of labor disputes between employee and employer. Since labor legislation obliges the employer to provide employees with equal pay for work of equal value (Article 22 of the Labor Code of the Russian Federation), in this regard, establishing a range of salaries for one profession or position is discrimination in the field of labor (Article 3 of the Labor Code of the Russian Federation).

Employers often explain the use of a “salary range” by the difference in the volume and quality of work performed by different employees hired for the same position. For example, the situation with remuneration for an employee during a probationary period. Such an employee actually cannot compare with an experienced colleague who has a certain amount of work experience in the same position, but labor legislation in this case is on the employee’s side. What should an employer do in this situation: not to break the law and pay fair remuneration for work?

Method 1 – change in job titles
It is possible to provide in the staffing table several categories (ranks, classes, etc.) for one position with different salaries, respectively. For example, quality manager 1, 2 or 3 categories.
When hiring a newcomer (without experience), you can be hired as a 1st category manager with a lower salary, and then, at the end of the probationary period, transferred to the position of a 2nd category manager with a different salary corresponding to the experience gained and the amount of work performed. Transfer to a higher rank is also practiced based on the results of professional training or the results of personnel certification upon achievement of certain professional successes.
You can get away from the “salary bracket” if you transform the job titles in some way by adding the word “leading” (“senior”, “chief”, etc.). In this case, positions with similar functionality and different salaries will appear in the staffing table, which does not contradict labor legislation.
You can also make changes to the titles of positions, indicating in the title the specifics (direction) of activity. Let’s say, to establish different salaries for the position “accountant” when employees perform work in different accounting areas, you can enter the positions “inventory accountant” and “payroll accountant”.
As a result, the job titles will generally sound almost the same, but at the same time, a slight change in the title will allow you to set different salaries in the staffing table.
If you decide to use the above options, please note that when introducing new positions into the staffing table/renaming them, it will be necessary to develop new job descriptions, where you must include a list of job responsibilities inherent to a particular position, taking into account all the nuances. This will allow you, in the event of a labor dispute, to prove the legality of establishing different salaries for positions with similar functionality.

Method 2 – incentive payments
The personal characteristics of an employee (initiative, increased efficiency, communication skills, etc.), which affect the volume and quality of the work assigned to him, may become the basis for establishing a personal allowance or additional payment for such an employee. This kind of incentive payment will not only motivate the employee, but also explain the difference in pay for employees with the same job titles. When using this method of avoiding the “salary fork”, it is necessary to take into account the fact that the local regulatory act that regulates the remuneration of workers at the enterprise must necessarily contain information about the types of allowances/surcharges (which ones?), the criteria for their establishment (for what? ), as well as the procedure for their establishment and cancellation (how?). Rostrud adheres to a similar position in letter dated April 27, 2011 No. 1111-6-1.
It should be noted that it is advisable not to indicate the specific amount of the personal allowance in the staffing table and in the employment contract with the employee if it is of an “individual” nature, but to issue an appropriate order. In the employment contract, just make a reference to a local act, for example, “Regulations on remuneration”, which describes the mechanisms of incentive and compensation payments.

In conclusion, I would like to say that there is numerous judicial practice on the use of “salary ranges” in the staffing table and the payment of different salaries for positions of the same name. In such situations, courts sometimes take opposite sides: some take the side of the employee, others take the side of the employer. But what helps the employer defend its position in such cases? Firstly, the presence of a local act in the organization that differentiates official salaries in accordance with the “salary range” specified in the staffing table. Secondly, the inclusion in job descriptions of a detailed description of the labor function of employees, indicating the different volume or complexity of the assigned work. Thirdly, the presence of an employment contract indicating the official salary based on the “salary range” for a specific position and the actual performance of functions that are different from the duties of other employees with the same positions.

Since 1997, we have been helping our clients in the field of labor protection and personnel records management. We provide services throughout Russia. Remotely, in a short time, our specialists will help resolve any issue.

: Is it possible that the staffing table does not indicate a specific salary amount?

Lawyer's answer:

The legislation does not establish a mandatory form of staffing for commercial organizations.

If it is impossible to indicate the exact amount of remuneration, it is recommended to provide a link in the note to a local regulatory act that defines the procedure for establishing remuneration, as well as its amount for a certain standard of production.

Legal basis:

The staffing table is an organizational and administrative document in which the structure, staffing and number of the organization, a list of job titles, professions indicating qualifications and salaries, as well as possible allowances for each position are drawn up.

For the convenience of drawing up a staffing table by a legal entity or an individual who is an individual entrepreneur, a unified form N T-3 is provided (approved by Resolution of the State Statistics Committee of the Russian Federation “On approval of unified forms of primary accounting documentation for the accounting of labor and its payment” dated 01/05/2004 N 1) . This form is not mandatory for use, but is only advisory. Despite this, it is recommended to use this form in your work, since it contains all the necessary details.

At the same time, it must be borne in mind that many control bodies, when carrying out inspections or requests, require the submission of a staffing table (for example, paragraph 91 of the Methodological Instructions on the procedure for appointing, conducting documentary on-site inspections of policyholders for compulsory social insurance and taking measures based on their results, approved by Resolution of the Federal Tax Service of the Russian Federation dated 04/07/2008 N 81).

When conducting documentary checks by territorial bodies of the Pension Fund of the Russian Federation, it is also possible to request the provision of a staffing table (Methodological recommendations for organizing and conducting documentary verification of the reliability of individual information provided by policyholders on the length of service and earnings (remuneration), income of insured persons in the state pension insurance system (approved. Resolution of the Board of the Pension Fund of the Russian Federation dated January 30, 2002 N 11p)).

In addition to the listed bodies, tax inspectorates often include in the list of documents required for a comprehensive audit the staffing table as a document confirming the application of tax benefits.

Also, the staffing table serves as a document that summarizes data on wage costs, as well as the number of employees of the organization.

Thus, if an organization uses standard form No. T-3 of the staffing table, it must also take into account the Instructions for the use and completion of primary documentation forms, approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1, according to which, in column 5 “Tariff rate (salary ) etc.” the monthly salary is indicated in ruble terms according to the tariff rate (salary), tariff schedule, percentage of revenue, share or percentage of profit, labor participation coefficient (KTU), distribution coefficient, etc., depending on the remuneration system adopted in the organization in in accordance with the current legislation of the Russian Federation, collective agreements, employment contracts, agreements and local regulations of the organization.

Columns 6 - 8 “Bonuses” show incentive and compensation payments (bonuses, allowances, additional payments, incentive payments) established by the current legislation of the Russian Federation (for example, northern bonuses, bonuses for an academic degree, etc.), as well as those introduced at the discretion of the organization (for example, related to the regime or working conditions).

If it is impossible for an organization to fill out columns 5 - 9 in ruble terms due to the use of other remuneration systems in accordance with the current legislation of the Russian Federation (tariff-free, mixed, etc.), these columns are filled in in the appropriate units of measurement (for example, percentages, coefficients, etc. .).

Reflection of information in this column has its own characteristics. Thus, for some workers who work on a piece-rate wage system, it is impossible to determine the exact amount of salary, since it depends on the results of the work performed. In this case, in column 10 “Note” it is advisable to indicate the following: “Piece-piece payment/Piece-piece-bonus payment”. Next, it is advisable to provide a link to the local regulatory act that determines the procedure for establishing wages, as well as its amount for a certain standard of production.

It should be remembered that the so-called “fork” for salaries cannot be indicated in the staffing table, since, according to Art. 22 of the Labor Code of the Russian Federation, payment must be equal for equal work. Therefore, if in one department there are two staff positions for the position “specialist”, then opposite each such position in this column the same salary should be indicated.

The opportunity to pay wages (and not official salary) in a larger amount to one of the employees can be realized by establishing allowances or other additional payments for him (letter of Rostrud dated 04/27/2011 N 1111-6-1).

Check the checklist to see what is written in your personnel record about the positions and salaries of employees. Catch mistakes that could lead to the risk of incorrectly calculating your salary and receiving fines.

√ Check employee salaries against the minimum wage

Paying less than the regional or federal minimum wage is a violation. But staff salaries do not always need to be increased.

√ Compare salaries for similar positions

Salaries for the same positions should not differ from each other. There are two options to bypass the ban.

√ Check how the salary amount was written

Salaries are indicated in a fixed amount. It is not possible to install a salary fork.

√ Make sure that salaries are not underestimated

The salary is always indicated for the full rate, even if in the staffing table the rate is less than one.

√ See if labor safety requirements are met

The company is obliged to introduce the position of occupational safety specialist or create a service if the number exceeds 50 people.

√ Check job titles

What job titles you can’t come up with yourself.

√ Compare job titles in the staffing table and employment contracts

They must match. Otherwise - a fine.

√ Get rid of unnecessary positions or rates in the staffing table

Vacant positions will give you more work.

How to compare salaries and wages with the minimum wage

Salaries that are less than the minimum wage will not always be a violation. You need to compare your salary with the minimum wage (Part 3 of Article 133 of the Labor Code). And in addition to the salary, it includes bonuses, allowances and additional payments (Part 1 of Article 129 of the Labor Code). An exception was made only for the regional coefficient and the bonus for work in the Far North. They are calculated from above, so they are not taken into account when making comparisons (Resolution of the Constitutional Court dated December 7, 2017 No. 38-P).

From January 1, 2018, the federal minimum wage increased from 7,800 to 9,489 rubles. In addition, the region in which the company operates can set its own minimum. Then the salary must be compared with it. But provided that the regional minimum wage is not lower than the federal one.

The salary, which turned out to be less than the minimum, needs to be increased. Otherwise, the company may be fined. There are two options: increase the salary or introduce bonuses. In the first case, issue an order to amend the staffing table and enter into additional agreements to employee employment contracts. In the second case, an order establishing a premium and additional agreements is sufficient. It is not necessary to make changes to the staffing table.

How to pay employees for the same positions

The company does not have the right to set different salaries for the same position (letter of the Ministry of Labor dated October 25, 2017 No. 14-1/B-953). This is unacceptable even if the new employee is undergoing a probationary period. If Trudoviks find such a violation during an inspection, the company will be fined up to 50,000 rubles. (Part 1 of Article 5.27 of the Administrative Code).

According to the law, the salary must depend on the qualifications of the employee, the complexity of the work and the quality of work (Part 1 of Article 132 of the Labor Code). And the employer must pay equally for work of equal value (paragraph 6, part 2, article 22 of the Labor Code).

To avoid claims from inspectors, change job titles. For example, add the words “junior”, “senior”, “leading” or enter ranks or categories. Write down the different responsibilities in your job descriptions. This way you can justify the difference in salaries. If this option is not suitable, you can introduce bonuses for more experienced employees. Then the positions will be called the same, but paid differently (letter of Rostrud dated April 27, 2011 No. 1111-6-1).

How to indicate salary in the staffing table

Indicate the salary in the staffing table in a fixed amount (Part 4 of Article 129 of the Labor Code). It is incorrect to enter a salary fork instead. Labor inspectors may consider this discrimination (Part 2 of Article 132 of the Labor Code). The company must pay equally for work of equal value (paragraph 6, part 2, article 22 of the Labor Code). Therefore, setting a staff salary, for example, 50,000 - 60,000 rubles, is incorrect. In this case, not only claims from inspectors are possible, but also disputes with employees.

There are court decisions where the company won the dispute because it justified the difference in salary ranges in other personnel documents. They clearly described how to determine the salary (appeal ruling of the Moscow City Court dated January 28, 2014 in case No. 33-5568/2014, appeal ruling of the Yaroslavl Regional Court dated March 26, 2012 in case No. 33-1461).

How to correctly indicate salary for part-time positions

Indicate the salary for the full rate in the staff, even when it is less than one. If you fill out a unified staffing form, check whether columns 4 and 5 are filled out correctly. Column 4 reflects the number of rates that the company has allocated for the position (Decree of the State Statistics Committee dated January 5, 2004 No. 1). And in column 5, indicate the salary for the full rate, regardless of what is written in column 4.

Salary is the fixed amount of remuneration for a month (Part 4 of Article 129 of the Labor Code). To calculate an employee's salary, the salary is multiplied by the rate. If in the staffing table in the salary column you write the amount taking into account the part-time rate, there is a risk of making a mistake when calculating the salary. For example, an employee was hired part-time. The accountant took the already reduced amount from the column “Tariff rate (salary)” and divided it by 2. It turns out that the employee was underpaid by half of the salary.

Other consequences are also possible. For example, the accountant knew that the staffing table included the amount taking into account the rate. Therefore, I paid the salary correctly. But tax authorities may consider that the company overestimated labor costs because it paid wages based on the full salary. Although in fact the employee worked part-time. Then the inspectors will remove the expenses and assess additional income tax, penalties and fines.

How many occupational safety specialists should you have on your staff?

The company is obliged to hire a labor protection officer or create a service if the number of employees is more than 50 people (Part 1 of Article 217 of the Labor Code, letter of the Ministry of Labor dated June 10, 2016 No. 15-2/ОOG-2136). Check if there are such positions on your staff. If you ignore this requirement, inspectors will fine the organization up to 80,000 rubles. And directors - up to 5,000 rubles. (Part 1 of Article 5.27.1 of the Administrative Code, letter of the Ministry of Labor dated December 26, 2016 No. 15-2/OOG-4698).

Determine how many occupational safety officers need to be hired. To do this, calculate the average number of employees. You can limit yourself to one specialist if the number is less than 700 people. Otherwise, the company must create an occupational safety bureau or department. A bureau differs from a department in the number of employees. The first includes from three to five employees, the second - at least six (and. 3.1.1 Intersectoral Standards, approved by Resolution of the Ministry of Labor dated January 22, 2001 No. 10). The same rules apply to companies that have positions with harmful or difficult working conditions.

How to name a position in the staffing table

The employer can come up with a title for the position himself. But there are exceptions. The name of the position must be taken from qualification reference books or professional standards if the law obliges to provide such employees with compensation or benefits (paragraph 3, part 2, article 57 of the Labor Code). In addition, you cannot change your job title if the job involves restrictions. For example, it takes place in hazardous working conditions.

For employees who have the right to early retirement pension, the name of the position in the staffing table must correspond to lists No. 1, 2 (approved by Resolution of the Cabinet of Ministers of the USSR dated January 26, 1991 No. 10). Follow these lists, even if the professional standard says differently.

If you ignore this requirement, labor inspectors may fine the company 50,000 rubles. (Part 1 of Article 5.27 of the Administrative Code).

How to write a position in an employment contract

Positions in employment contracts must correspond to the staffing table (paragraph 3, part 2, article 57 of the Labor Code). If they differ, there is a risk that inspectors will fine the company for violating labor laws by 50,000 rubles, and the director - up to 5,000 rubles. (Part 1 of Article 5.27 of the Administrative Code). After all, a company cannot hire an employee for a position that is not in the staffing table.

Why remove unnecessary vacancies from the staff?

Eliminate vacant positions or rates from the staffing table if the company does not plan to fill them. Then you will not have to once again submit information about available jobs to the employment center (clause 3 of article 25 of Law No. 1032-1 dated April 19, 1991, letter of the Ministry of Labor dated October 25, 2017 No. 14-1 / B-953). If you do not report vacancies to the employment center, the company may be fined from 3,000 to 5,000 rubles, and the director - from 300 to 500 rubles. (Article 19.7 of the Administrative Code).

On a note

Three tips for an accountant who draws up his own staffing schedule :

1. Include only employees on an employment contract in the staffing table. Do not take into account those with whom you entered into a civil contract. Otherwise, the inspectors will reclassify it as an employment contract.
2. Do not indicate the full names of employees in the staffing table. Otherwise, you will have to make changes to it due to each personnel change. The staffing table is an impersonal document.
3. To see who holds what position and whether there are vacancies, fill out a document with staffing. There is no unified form; you can develop your own based on the staffing table.

Three steps in case you need to make changes to the staffing table

1. Issue an order to make changes to the staffing table if the adjustments are minor. If significant changes are required, sign an order approving the new staffing table. There is no need to familiarize employees with the staffing table.
2. If changes in the staffing table affect employees, then warn them about this at least two months in advance (Article 74 of the Labor Code).
3. Enter into additional agreements with employees who agree to continue working under the new conditions.