The staffing table indicates the employee's monthly salary in rubles. With piecework wages, employees do not have a fixed salary, and its size depends on the results of the work performed, the quantity and range of products produced. Thus, it is impossible to indicate in the staffing table the salary or rate for piecework wages. If it is impossible to fill out columns 5–9 of the staffing table in ruble terms due to the use of other remuneration systems (tariff-free, mixed, etc.), these columns are filled in in the appropriate units of measurement (percentages, coefficients, etc.) Piecework wages do not imply such units .
Therefore, you should proceed as follows: put in column 5 “Tariff rate (salary), etc., rub.” a dash, and in column 10 “Notes” indicate “Piecework wages” and provide a link to the document that regulates the amount of wages (for example, the Regulations on the remuneration of employees of the organization).
Who is obliged to draw up
The Labor Code of the Russian Federation does not say that every organization must have a staffing table. However, there are no documents abolishing the practice of drawing it up. At the same time, there are compelling arguments in favor of designing a staffing table:
Staffing form
In the accounting of commercial institutions:
An organization may, at its own discretion:
– or use a unified form of staffing, if this is approved by the head of the organization in the order on accounting policies;
- or use an independently developed form approved by the head (provided that it contains all the necessary details provided for in Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ).*
The unified staffing form No. T-3 has been approved.
Staffing table– an impersonal document. It does not indicate specific employees, but the number of positions in the organization and salaries for them. Employees are appointed to positions by orders of the manager after the approval of the schedule.*
The chief accountant advises: To protect yourself from claims from inspectors, do not set different salaries for the same positions in the staffing table.
The same job title implies the same job responsibilities. In this case, it is necessary to comply with the principle of equal pay for work of equal value (and Part 2 of Article 132 of the Labor Code of the Russian Federation). In employment contracts and job descriptions employees can be assigned different levels of work, different rights and responsibilities, and different levels of responsibility. However, it is better to name the positions differently, using the words “senior”, “junior”, “leading”, etc.
Example of a staffing table
The organization has a staff of 28 people. Monthly salary fund – 367,000 rubles. The staff, in particular, includes:
Responsible for maintaining personnel records is the head of the HR department E.E. Gromova.
Situation: Is it necessary to indicate positions or other information about part-time workers in the staffing table?
No, it's not necessary.
The staffing table includes information on the number of staff units. The conditions under which employees work do not need to be specified in the staffing table. For example, if in the staffing table in the column “Number of staff units” the value is 0.5, this does not mean that the rate is being replaced by a part-time employee. The main employee can also receive half the rate, for example, in the case of combining professions (positions) (Part 2 of Article 60.2 of the Labor Code of the Russian Federation).
Situation: Is it possible to draw up a separate staffing table for a branch (representative office) of an organization?
No, you can't.
The branch is not separate legal entity(clause 3 of article 55 of the Civil Code of the Russian Federation). The staffing table for an organization is approved by order of the head of the organization (instructions approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1). An extract from the approved staffing table or a copy thereof is submitted to the branch.*
Statement
When the schedule is drawn up, it must be signed by the chief accountant and manager personnel service(or the employee responsible for personnel records). If the staff is large and the schedule takes up several sheets, then the chief accountant, at his discretion, can sign both once (at the end of the document) and on each sheet. After this, the staffing table must be approved by the head of the organization by order. This is stated in section 1 of the instructions approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1.
Change of schedule
Changes to the staffing table can be made at any time when there is a need, since the employer determines the frequency and frequency of changes in the staffing table independently (clause 1 of the letter of Rostrud dated March 22, 2012 No. 428-6-1). In addition to renaming positions, establishing a different salary, etc., labor legislation has separate procedures that can also lead to a transformation of the staffing table. For example, reduction in number or staff (), organizational or technological changes (), etc.
Renaming an employee’s position and changing the size of his salary in the staffing table entails a change in the essential terms of the employment contract. This means that before making changes to the staffing table, you need to arrange a transfer to another job (). That is, you need to issue a transfer order in Form No. T-5 or in a independently developed form.
Next, enter into an additional agreement with the employee to the employment contract and make an entry about the transfer in it work book(Rules approved by Decree of the Government of the Russian Federation of April 16, 2003 No. 225).
If the job title or salary is changed at the initiative of the administration for organizational or technological reasons, the procedure will be slightly different. It is necessary to notify the employee of upcoming changes two months in advance. If the employee does not agree to work under the changed conditions, send him a written offer of another job that matches his qualifications and health status. If there is no such job, offer a vacant lower-level position or lower-paid job. If the employee refuses all offers or you do not have suitable job, formalize your dismissal under clause 7 of part 1 of Article 77 of the Labor Code of the Russian Federation (refusal to continue work due to a change in the terms of the employment contract determined by the parties).
This procedure is provided for in the Labor Code of the Russian Federation.
At the end of the procedure, issue an order to make changes to the staffing table. Attach the staffing table with the changes made to this order. Provide the order to the employees affected by the changes for signature.
An example of making changes to the staffing table
The director of the organization decided to rename the position of assistant accountant in the staffing table to junior accountant and add production department a number of new positions. To do this, he needed to make changes to the staffing table. He issued an order to make changes to the staffing table.
Nina Kovyazina,
Deputy Director of the Department of Education
and human resources of the Russian Ministry of Health
2. Article:Staffing table with all the necessary additions, but without unnecessary columns
Along with the primary accounting forms, there can also be own forms for personnel documents. This was confirmed by Rostrud in a letter dated February 14, 2013 No. PG/1487-6-1. But without exception, all personnel documents should not be changed. For example, we recommend that all orders - on hiring, on dismissal, etc. - be drawn up on standardized forms (No. T-1, No. T-8, etc.). They have everything you need and nothing extra.
You can simplify the staffing table, personal card and vacation schedule. Here we give an example of an ideal "staff" converted from standard form No. T-3. If you decide to use it, then approve it in your accounting policy. And how you can change the other two documents, read in the table below.
Two more personnel documents that can be simplified
| Document title | What can be excluded from the standard form and how can it be supplemented? |
| Employee personal card (former standard form No. T-2) | Remove item 10 “Family composition”, since this is optional information. It is not required to conclude an employment contract with an employee (Article 65 of the Labor Code of the Russian Federation). Moreover, information about immediate relatives is personal data of a person (Art. Federal Law dated July 27, 2006 No. 152-FZ). This means that without his written consent, the employer does not even have the right to draw up an employee’s personal card |
| In paragraph 8, replace the column “Continuous experience” with “Insurance experience” or add “Insurance experience”. Today, continuous experience is used only to assign bonuses for continuity of work provided for in a particular company. This value is not taken into account either for calculating sick leave pay, or for assigning a pension, or for calculating northern bonuses | |
| Throw out absolutely all codes. You are not required to encode information on your personal card. Coding was used in times when there were no computers | |
| Exclude section II “Information on military registration” if the employer is an entrepreneur. A businessman is not obliged to keep military records (clause 6 of article 1, article 4 of the Federal Law of March 28, 1998 No. 53-FZ, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of April 28, 2009 No. 13798/08) | |
| Vacation schedule (former standard form No. T-7) | You can add column 11 “I have read the schedule. Signature. Date". After all, each employee must be familiarized with the vacation schedule against signature (Article 22 of the Labor Code of the Russian Federation) |
| It also makes sense to include a new column, say 12 “Notified of the upcoming vacation. Signature. Date". Each employee must be notified of the scheduled vacation two weeks before it begins (Article 123 of the Labor Code of the Russian Federation) |
From the usual “staff” you can remove monetary meters, that is, salaries
First, let’s define why staffing is drawn up at all. And then it will become clear which details in the form are unnecessary, and what must be included in it. So, the staffing table establishes the structure and staff of the enterprise, namely: a list of departments, positions and the number of staff units. This is the only purpose for which the “staff” is needed. This follows from the articles and the Labor Code of the Russian Federation.
Carefully!
The forms of personnel documents must be approved in the accounting policy. Attach your own forms to it, and simply list the standard forms that you also draw up according to the text.
Allows you, as unnecessary, not to reflect monetary measures, but to indicate only natural ones. In the staffing table, this is precisely the number of job units. Therefore, there is no need to repeat the salary amounts once again.
Is it still more convenient for you to have the job rates at the “standard” level? Then here's some advice for you. You can adapt these columns to the remuneration systems that are installed in your company.
Suppose you pay some employees based on salary, and others based on an hourly rate or piece rate. In this case, it makes sense to remove the word “rub.” in the “Tariff rate (salary)” column. And then this column can be divided into two columns: one called “Amount”, and the other “Unit of Measurement”.
Now let’s tell you what is useful to add to the “staff”. This is the “Payment system” column (1). It can be used to determine on what indicators you calculate your salary. After all, the employer determines this or that form of payment for each position. Let's say a manager has a salary-bonus system, that is, a salary and a bonus for fulfilling a sales plan. And the secretary only gets a monthly salary, which means a salary schedule.
Important detail. If in the “staff” you reflect a position in the number of, say, five staff units, then make sure that the employees occupying this position have the same responsibilities and equal salaries. Then the requirements of articles of the Labor Code of the Russian Federation are met.
Do the job functions and salaries of workers differ? Then call their positions differently, using, say, the words “senior”, “leading”, “chief”. Or assign categories and ranks. Moreover, the same job titles must be written down for employees in their employment contracts.
- this sign marks those details that must be in the document. And the numbers are those that we recommend leaving, adding or modifying. You will read a commentary on each of these details in the article.
Include only the signature of the employee responsible for the staffing table
The new Accounting Law requires that any primary document contain the signatures of all those employees who made the transaction and (or) are responsible for the correctness of its execution. And the staffing table is not necessarily drawn up by the chief accountant. This can also be done by another employee, for example the head of the HR department.
Therefore, in the form, it is better to clearly indicate the position of the specialist who is responsible for developing the staffing table due to his job responsibilities (2). Next to the position of such an employee, provide a place for his personal signature and surname with initials.
Change the approval stamp so you don’t have to issue an order later
First, the “staff” is signed by the responsible employee who filled it out. Let's say it could have been the chief accountant. Then the finished staffing table is approved by the head of the company. At the same time, the old form imposed the drawing up of another document - an order to approve the “staff”. But now you can avoid this responsibility. To do this, in the new staffing form you only need to modify the so-called approval stamp. Just add fields (3) there, in which the manager will put his signature and thereby approve the document itself. And you don’t have to issue a separate order.
The staffing table includes all hired workers, regardless of the type of remuneration.
In the staffing table, opposite each position, you must indicate the salary or tariff rate. The salaries of employees hired for the same position must be the same. According to Art. 22 of the Labor Code of the Russian Federation, payment must be equal for equal work. If there are three managers in the sales department, then everyone should have the same salary. You cannot indicate a salary range (range), for example, from 10,000 to 50,000 rubles.
However, employees in the same positions may receive unequal remuneration for their work. To do this, you can enter categories: senior manager, assistant manager, etc. The second option is to resolve the situation with allowances, which are indicated in the staffing table (Rostrud letter No. 1111-6-1 dated April 27, 2011). In this case, positions may have the same name, but labor functions and the complexity of the work performed may differ.
When filling out the staffing table, you need to take into account the nuances of the applied remuneration system at the enterprise.
If time-based wages are in effect, the salary or tariff rate is indicated in column 5 in the staffing table. With a piece-rate or non-tariff wage system, a dash is placed in column 5, and the price for the work performed can be indicated in column 10 “Note”. Also in the note you can provide a link to the local regulatory act (agreement), which specifies the terms of payment.
The unified staffing form does not provide a column for incentive payments (for example, bonuses). It is also not recommended to include such a column in a self-developed form. Otherwise, the employer will be obliged to regularly pay these bonuses.
If seasonal work is carried out under a fixed-term employment contract, it is necessary to include information about this in the staffing table. It is necessary to increase the number of units for the corresponding positions, noting the period for which they are introduced (Articles 15, 16.57 of the Labor Code of the Russian Federation).
Company GARANT
Most of the workers have a piece-rate wage system. How to correctly formulate the terms of remuneration (piece-rate system) in an employment contract? How to fill out the appropriate columns in the staffing table and employment order?
1. Employment contract
The employee’s salary is established by the employment contract in accordance with the current employer’s remuneration systems (part one of Article 135 of the Labor Code of the Russian Federation). Remuneration systems, including rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal conditions, systems of additional payments and incentive allowances and bonus systems, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing standards labor law(Part two of Article 135 of the Labor Code of the Russian Federation).
By virtue of Art. 8, parts seven of Art. 12 of the Labor Code of the Russian Federation, the employer has the right to independently adopt local regulations that are mandatory for the employees of this employer, as well as make changes to previously adopted acts, as well as approve new ones to replace the previous ones. At the same time, if the organization has an employee body, then local regulations establishing remuneration systems are adopted by the employer taking into account his opinion (part two of Article 8, part four of Article 135 of the Labor Code of the Russian Federation).
According to part two of Art. 57 of the Labor Code of the Russian Federation, conditions of remuneration (including the size of the tariff rate or salary ( official salary) employee, additional payments, allowances and incentive payments)" are required to be included in the employment contract.
Thus, Labor Code The Russian Federation provides for a mandatory indication in the employment contract of only the tariff rate or salary. Norms obliging the employer to indicate the specific amount of piece rates or labor standards provided for in Art. 160 of the Labor Code of the Russian Federation, specifically in the employment contract, labor legislation does not contain. Therefore, in an employment contract concluded with an employee, whose earnings will depend on the number of units of production produced by him, taking into account their quality, it is enough to indicate the piecework wage system with reference to the local regulatory act of the organization establishing piecework prices and production standards (for example, a provision on payment labor). At the same time, employees must be familiarized with the specified local regulatory act against signature (part two of Article 22 of the Labor Code of the Russian Federation).
2. Staffing
The unified staffing form N T-3 was approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 (hereinafter referred to as the Resolution). Within the meaning of the Instructions for the use and completion of forms of primary accounting documentation (hereinafter referred to as the Instructions), also approved by the Resolution, the staffing table includes all structural divisions, names of all positions, specialties, professions available to the employer, indicating qualifications, as well as information on the number of staff units. If any of the employees performs duties for a certain position or profession, this means that such a position or profession is available to the employer and therefore must be provided for in the staffing table - regardless of the remuneration system provided for this position. Consequently, in the situation under consideration, the employer is obliged to include in the staffing table the positions or professions of workers for whom a piece-rate wage system is established.
Form N T-3, among other information, contains data on monthly wages according to the tariff rate (salary), tariff schedule depending on the remuneration system adopted in the organization. With the piecework form of remuneration, there is no fixed amount of the employee’s salary; its size depends on the results of the work performed. Therefore, it is impossible to take into account payments to such employees in the staffing table. The Directions explain that “if it is impossible for an organization to fill out columns 5-9 in ruble... the columns are filled in in the appropriate units of measurement (percentages, coefficients, etc.).” At the same time, actually staffing in this way is quite difficult. Therefore, in our opinion, in such a situation it is possible to put in column 5 “Tariff rate (salary), etc., rub.” a dash, and in column 10 “Notes” - indicate “Piecework wages”, and then indicate a link to the internal document that regulates the amount of wages for pieceworkers. Such a document could be, for example, a salary regulation.
3. Order for employment
The unified forms N T-1 “Order (instruction) on hiring an employee” and N T-1a “Order (instruction) on hiring employees” approved by the Resolution provide for an indication in them only of the size of the tariff rate (salary) and bonus, established for the employee. We believe that in this situation it is advisable for the employer to issue employment orders by analogy with the staffing table: in the column “with a tariff rate (salary) of ____ rubles, an allowance of ___ rubles.” - by putting dashes, and in the column “conditions of employment, nature of work” - indicating “piecework wages”.
Unfortunately, Form N T-1a (unlike Form N T-1) does not provide a column for “conditions of employment” or another column in which one could indicate the piecework wage system. The instructions, explaining the procedure for filling out both forms, suggest in both to indicate “the conditions of employment and the nature of the upcoming work (part-time, by way of transfer from another organization, to replace a temporarily absent employee, to perform certain work, etc.)”, not specifying in which column of form N T-1a this can be done.
At the same time, the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 N 20, provides for the possibility of entering additional details into unified forms (except for forms for recording cash transactions) if necessary. Therefore, we believe that the employer has the right to independently supplement the unified form N T-1a with column 11 “Conditions of employment, nature of work” by issuing an appropriate administrative document (for example, by order of the head of the organization) and when filling out this form in relation to employees with a piece-rate wage system in In this column, indicate such a system in this column. In column 5 “Tariff rate (salary), allowance” you should put a dash.
Prepared answer:
Expert of the Legal Consulting Service GARANT
Mazukhina Anna
Response quality control:
Reviewer of the Legal Consulting Service GARANT
Komarova Victoria
The material was prepared on the basis of individual written consultation provided as part of the Legal Consulting service.
This document is drawn up as soon as the work of the enterprise begins.
The staffing table includes the following items:
When filling out your schedule, freelancers should not be counted. According to Art. 11 of the Labor Code of the Russian Federation, labor laws do not apply to them (the rule applies to everyone working under civil contracts).
Attention! When hiring a new employee, it is worth indicating the position he occupies in the staffing table. A worker whose position is not valid according to the staffing table must not be allowed to work.
It is worth paying attention to the remuneration system when drawing up the staffing table. If there is a periodic salary in the document, it must be indicated in a specially designated column (No. 5). If the payment system is one-time or does not have tariffs, then you need to put a dash in this section. The results of the work performed are entered in a separate column (No. 10) “Note”.
When carrying out work performed in a certain season, information about this must be included in the staffing table. Also, when increasing the number of units of certain positions, it is worth noting the period for which they are included (according to Articles 15, 57 of the Labor Code of the Russian Federation).
In the Labor Code Russian Federation there is a separate chapter on wages (Chapter 21). When displaying wages in the staffing table, there are the following restrictions:
Important! If the employee does not agree with the employer’s conditions, the employment contract may be terminated in accordance with the legally established procedure.
Example: At the Parus LLC enterprise you can receive piecework wages. For one completed part, an employee can receive 20 rubles. If he makes 100 such parts in a month of work, he will be paid 2,000 rubles. Payment is made twice a month.
A fixed salary is for performing work duties of varying degrees of complexity per month, not taking into account additional payments (according to Article 129 of the Labor Code of the Russian Federation).
In the fifth column of the staffing table, the amount of the monthly payment in rubles is entered. Salary depends on the payment system adopted at the enterprise in accordance with the law of the Russian Federation.
Reference! If the employee does not work full time, in column number 9 indicate the amount that sets a fixed amount, taking into account working hours.
Example: On trading company Argo LLC employs an employee at 0.5 rate. When registering a fixed payment amount in the staffing table, in column No. 4 it is worth indicating the number 0.5, and in column No. 5 the income is 30,000 rubles. Then column No. 9 will display the amount that the employee will receive in the amount of 15,000 (30,000 rubles multiplied by 0.5). Accordingly, payment must be made according to the above calculation.
Additional payments that are adopted by the law of the Russian Federation or introduced at the request of the organization are entered into the schedule in columns No. 6, No. 7 and No. 8 (“Additional allowances”). If there is a different payment system at the enterprise, columns No. 5-No. 9 are filled out in accordance with the units of measurement.
Example: At the trading enterprise Argo LLC, the salary of a salesperson is 8,000 rubles when working one shift. After the employment contract was drawn up, the seller began working two shifts. For this he is entitled to a double bonus. In column No. 5 the seller’s main income is entered (8,000 rubles), and in columns No. 6-No. 8 there will be a figure of 16,000 rubles.
To calculate the total amount of wages, the following documents are needed: a work agreement or an agreement between the employer and employee, a decree on hiring. These papers must contain: start date of work, salary, amount of additional payments.
It is more difficult to calculate the amount of payment when the employee received additional money(bonuses, allowances, etc.). To do this, you need to add additional funds received to your basic income. Then do everything the same as in the first case.
Attention! More in a simple way Payroll will be calculated using special programs - calculators.
Example: An employee of the Kristall LLC enterprise worked 15 days out of the prescribed 20 in December. His due payment is 6,000 rubles. Income for time worked is 4,500 rubles (6,000/20*15). Labor tax from salary will be 585 rubles (4500 * 13%). Accordingly, 4500 – 585 = 3915 rubles. The employee will receive this amount per month.
When calculating the total payment amount, a special form is filled out, which includes several items. It should contain the following information:
Read more about how to reflect salary in the staffing table.
There are two ways to make salary changes to the staffing table:
The staffing table is one of the most important documents in an institution, enterprise or organization. It contains all the information regarding employees and their salaries.
Such documentation is compiled for the purpose of analyzing the personnel structure, as well as for drawing up reports that confirm the expenditure cash for payment labor activity during a tax or labor audit. This document can also help to justify reductions in production due to a reduction in staff (
Question:
Most of the workers have a piece-rate wage system.
How to correctly formulate the terms of remuneration (piece-rate system) in an employment contract?
How to fill out the appropriate columns in the staffing table and employment order?
Answer:
1. Employment contract
The employee’s salary is established by the employment contract in accordance with the current employer’s remuneration systems (part one of Article 135 of the Labor Code of the Russian Federation). Remuneration systems, including tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, including for work in conditions deviating from normal conditions, systems of additional payments and incentive allowances and bonus systems, are established by collective agreements, agreements, local regulatory acts in accordance with labor legislation and other regulatory legal acts containing labor law norms (part two of Article 135 of the Labor Code of the Russian Federation).
By virtue of Art. 8, parts seven of Art. 12 of the Labor Code of the Russian Federation, the employer has the right to independently adopt local regulations that are mandatory for the employees of this employer, as well as make changes to previously adopted acts, as well as approve new ones to replace the previous ones. At the same time, if the organization has a representative body of employees, then local regulations establishing remuneration systems are adopted by the employer taking into account his opinion (part two of Article 8, part four of Article 135 of the Labor Code of the Russian Federation).
According to part two of Art. 57 of the Labor Code of the Russian Federation, terms of remuneration (including the amount of the tariff rate or salary (official salary) of the employee, additional payments, allowances and incentive payments) are mandatory for inclusion in the employment contract.
Thus, the Labor Code of the Russian Federation provides for the mandatory indication in the employment contract of the size of only the tariff rate or salary. Norms obliging the employer to indicate the specific amount of piece rates or labor standards provided for in Art. 160 of the Labor Code of the Russian Federation, specifically in the employment contract, labor legislation does not contain. Therefore, in an employment contract concluded with an employee, whose earnings will depend on the number of units of production produced by him, taking into account their quality, it is enough to indicate the piecework wage system with reference to the local regulatory act of the organization establishing piecework prices and production standards (for example, a regulation on wages). At the same time, employees must be familiarized with the specified local regulatory act against signature (part two of Article 22 of the Labor Code of the Russian Federation).
2. Staffing
The unified staffing form N T-3 was approved by Resolution of the State Statistics Committee of the Russian Federation dated January 5, 2004 N 1 (hereinafter referred to as the Resolution). Within the meaning of the Instructions for the use and completion of forms of primary accounting documentation (hereinafter referred to as the Instructions), also approved by the Resolution, the staffing table includes all structural units, the names of all positions, specialties, professions available to the employer, indicating qualifications, as well as information on the number of staff units . If any of the employees performs duties for a certain position or profession, this means that such a position or profession is available to the employer and therefore must be provided for in the staffing table - regardless of the remuneration system provided for this position. Consequently, in the situation under consideration, the employer is obliged to include in the staffing table the positions or professions of workers for whom a piece-rate wage system is established.
3. Order for employment
The unified forms N T-1 “Order (instruction) on hiring an employee” and N T-1a “Order (instruction) on hiring employees” approved by the Resolution provide for an indication in them only of the size of the tariff rate (salary) and bonus, established for the employee. We believe that in this situation it is advisable for the employer to issue employment orders by analogy with the staffing table: in the column “with a tariff rate (salary) of ____ rubles, an allowance of ___ rubles.” - by putting dashes, and in the column “conditions of employment, nature of work” - indicating “piecework wages”.
Unfortunately, Form N T-1a (unlike Form N T-1) does not provide a column for “conditions of employment” or another column in which one could indicate the piecework wage system. The instructions, explaining the procedure for filling out both forms, suggest in both to indicate “the conditions of employment and the nature of the upcoming work (part-time, by way of transfer from another organization, to replace a temporarily absent employee, to perform certain work, etc.)”, not specifying in which column of form N T-1a this can be done.
At the same time, the Procedure for using unified forms of primary accounting documentation, approved by Resolution of the State Statistics Committee of Russia dated March 24, 1999 N 20, provides for the possibility of entering additional details into unified forms (except for forms for recording cash transactions) if necessary. Therefore, we believe that the employer has the right to independently supplement the unified form N T-1a with column 11 “Conditions of employment, nature of work” by issuing an appropriate administrative document (for example, by order of the head of the organization) and when filling out this form in relation to employees with a piece-rate wage system in In this column, indicate such a system in this column. In column 5 “Tariff rate (salary), allowance” you should put a dash.
