Salary is lower than regular salary. Do I need to indicate the amount of salary in the staffing table

Check on the checklist what is written in your record about the positions and salaries of employees. Catch the mistakes, due to which there is a risk of incorrectly calculating the salary and getting fines.

√ Check the salary of employees with the minimum wage

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

√ Compare salaries for similar jobs

Salaries for the same positions should not differ from each other. There are two ways to get around the ban.

√ Check how the salary was written

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

√ Make sure that salaries are not underestimated

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

√ See if health and safety requirements are met

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

√ Check job titles

What job titles can not come up with yourself.

√ Compare job titles in staffing and employment contracts

They must match. Otherwise, a fine.

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

Vacancies will give you more jobs.

How to compare salaries and salaries with the minimum wage

Salaries that are less than the minimum wage will not always be a violation. You need to compare the 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 surcharges (part 1 of article 129 of the Labor Code). An exception was made only for the regional coefficient and allowances for work in the Far North. They are charged from above, therefore, when comparing, they are not taken into account (decree of the Constitutional Court dated 07.12.2017 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 should be compared with him. 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 salary or introduce allowances. In the first case, issue an order to amend the staffing table and conclude additional agreements to the employment contracts of employees. In the second case, an order to establish a surcharge and additional agreements is sufficient. It is not necessary to make changes to the staffing table.

How to pay for the work of employees in the same positions

The company is not entitled 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 passes probation. If the Trudoviks find such a violation during the inspection, the company will be fined up to 50,000 rubles. (Part 1, Article 5.27 of the Code of Administrative Offenses).

By law, the salary should 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 equally pay for work of equal value (paragraph 6, part 2, article 22 of the Labor Code).

To avoid the claims of the inspectors, change the titles of the positions. For example, complete with the words "junior", "senior", "leading" or enter ranks or categories. V job descriptions write different responsibilities. So you justify the difference in salaries. If this option is not suitable, you can introduce allowances for more experienced employees. Then the positions will be called the same, but paid differently (letter of Rostrud dated 04/27/2011 No. 1111-6-1).

How to indicate salary in the staffing table

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

There are court decisions where the company won the dispute because it justified the difference in salaries-forks in other personnel documents. They clearly outlined 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 enter the correct salary for part-time positions

Indicate in the staff the salary for the full rate, even when it is less than one. If you are filling out a unified staffing form, check that you have filled out columns 4 and 5 correctly. Column 4 reflects the number of rates that the company assigned for the position (Goskomstat resolution No. 1 dated 01/05/2004). And in column 5, indicate the salary for the full rate, regardless of what is written in column 4.

The salary is called a fixed amount of wages per 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 incomplete 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 “Tariff rate (salary)” column and divided it by 2. It turns out that the employee was underpaid half of the salary.

Other consequences are also possible. For example, the accountant knew that the staffing table was worth the amount, taking into account the rate. Therefore, the salary was paid correctly. But the tax authorities may consider that the company overestimated the cost of labor, because it paid salaries based on the full salary. Although in fact the employee worked part-time. Then the inspectors will remove the costs and charge additional income tax, charge penalties and a fine.

How many occupational safety specialists should be on your staff

The company is obliged to introduce a labor protection officer into the staff 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 of 10.06.2016 No. 15-2 / OOG-2136). Check if there are such positions in your staff. If you ignore this requirement, the 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 Code of Administrative Offenses, letter of the Ministry of Labor of December 26, 2016 No. 15-2 / OOG-4698).

Determine how many safety and health officers you need to hire. For this, count average headcount. One specialist can be limited if the number is less than 700 people. Otherwise, the company must create a bureau or department for labor protection. The bureau differs from the department in the number of employees. The first has from three to five employees, the second - at least six (and. 3.1.1 of the Intersectoral Standards, approved by the Decree of the Ministry of Labor of 01.22.2001 No. 10). The same rules apply to companies that have positions with harmful or difficult working conditions.

How to name a position in the staff list

The employer can come up with a title for the position himself. But there are exceptions. The job title should be taken from qualification guides 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 the name of the position if the work is associated with restrictions. For example, it goes through harmful conditions labor.

For employees who are entitled to an 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 01.26.1991 No. 10). Be guided by these lists, even if the professional standard says differently.

If this requirement is ignored, labor inspectors can fine the company 50,000 rubles. (Part 1, Article 5.27 of the Code of Administrative Offenses).

How to write a position in an employment contract

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

Why remove unnecessary vacancies from the staff

Exclude from staffing vacant positions or rates if the company does not plan to fill them. Then you will not have to once again submit information about vacancies to the employment center (paragraph 3 of article 25 of the Law of 19.04.1991 No. 1032-1, letter of the Ministry of Labor of 10.25.2017 No. 14-1 / B-953). If you do not report vacancies to the employment center, the company can be fined from 3,000 to 5,000 rubles, and directors - from 300 to 500 rubles. (Article 19.7 of the Code of Administrative Offenses).

On a note

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

1. Include in the staffing table only employees on an employment contract. Those with whom they have concluded civil contract, ignore. Otherwise, the inspectors will reclassify it into an employment contract.
2. Do not indicate in the staff list the full names of employees. Otherwise, you will have to make changes to it due to each personnel reshuffle. staffing is an anonymous document.
3. To see who holds what position and if there are vacancies, fill out a document with regular arrangement. There is no unified form, you can develop your own based on the staffing table.

Three steps in case you need to make a change in staffing

1. Issue an order to amend the staffing table if the adjustments are minor. If you need to make significant changes, sign the order approving the new staffing table. It is not necessary 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. Conclude additional agreements with employees who agree to continue working in the new conditions.

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 indicated?

Is it possible to reduce the current rate?

Reducing the current rate can be carried out only 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 is necessary to reduce the staff;
• if the organization is reorganized;
• if there was a reindexation, 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 the order of the authorities.

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

If a uniform form is not established, then The order must contain items such as:

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

How is a document edited?

1. The leader makes an order: “On changes to the staffing table. Due to the difficult economic situation and the decrease in working hours, I order to reduce the salary of Sidorov R.S. up to 7000 rubles from 01/01/19". Also in the same order, persons responsible for the execution are appointed.
2. The responsible person corrects the staffing table on time, assigns a new serial number to it, changes the basis-order, registers the change in the journal.
3. A new labor contract is concluded with Sidorov.

How to increase the rate?

The salary increase order is general rules workflow.

This is also mandatory, as is the registration of a reduction in the size of the bet. In the absence of documentary evidence of an increase in the rate, misunderstandings and turmoil in the calculation of salaries are possible in the event of:

• changes in the leadership;
• changes in the composition of the accounting department;
• if an employee leaves (the need for calculation);
• if benefits are required.

The order document must contain the name of the document, its date and registration number, as well as prerequisite an indication in the preamble of the reason for the increase in the rate is considered.

About changes in the staffing table, of a different nature, employees are notified at least 2 months before they come into force.

How are changes displayed?

Be sure to indicate the specific name of the employee who is responsible for the execution of the order and his position.

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

What papers accompany the salary change procedure?

• 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, each an employee can get a copy of a part of the staff list.

Alternative payouts

It says that in the Employment Agreement of the employee and the organization it is mandatory to prescribe exactly. Bonuses, allowances, incentive payments, allowances are not included in the concept of "salary". Allows the maintenance of an hourly salary with tracking the working time of employees.

Formulation in the employment contract

By virtue of Art. 135 of the Labor Code of the Russian Federation wage installed employment contract in accordance with the current this employer wage systems that are established collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law.

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 the 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 you can make a link to a local regulatory act that confirms whether there really are grounds or conditions for payments.

Formulation in the contract "scheduled salary" there is a place to be only if the staffing table itself is attached to the contract, detailing how, when and how much the employee will receive. In general terms, the wording is illegal.

Conclusion

Any change in the staffing table must be justified by any order or direction from the management. The change in information must be true, otherwise, at the first check, the tax authority will establish a penalty in the form of a fine or a criminal case against responsible person and guidance.

: Can a specific salary not be indicated in the staffing table?

Lawyer's response:

Not established by law mandatory form staffing for commercial organizations.

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

Legal rationale:

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

For ease of scheduling legal entity or individual, which is individual entrepreneur, provided unified form N T-3 (approved by the Decree of the State Statistics Committee of the Russian Federation "On approval of unified forms of primary accounting documentation on the accounting of labor and its payment "of 05.01.2004 N 1). This form is not mandatory for use, but is only a recommendation. 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 conducting inspections or requests, require the submission of a staffing table (for example, paragraph 91 Guidelines on the procedure for appointing, conducting documentary on-site inspections of insurers for compulsory social insurance and taking measures based on their results, approved by Decree of the FSS of the Russian Federation of 07.04.2008 N 81).

When conducting documentary checks by territorial authorities pension fund The Russian Federation can also request the provision of a staffing table ( Guidelines on organizing and conducting documentary verification of the reliability of information submitted by policyholders individual information on seniority and earnings (remuneration), income of insured persons in the system of state pension insurance (approved by Resolution of the Board of the Pension Fund of the Russian Federation of January 30, 2002 N 11p)).

In addition to these organs, tax inspections often include in the list of documents required for a comprehensive check, the staff list as a document confirming the application of tax benefits.

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

Thus, if an organization uses standard form No. T-3 of the staffing table, it must also be taken into account by the Instructions for the use and filling out forms of primary documentation, approved by the Decree of the State Statistics Committee of Russia of 01/05/2004 N 1, according to which, in column 5 "Tariff rate (salary), etc." the monthly salary is indicated in ruble terms at the tariff rate (salary), tariff scale, percentage of revenue, share or percentage of profit, coefficient labor participation(KTU), distribution coefficient, etc., depending on the remuneration system adopted in the organization in accordance with current legislation Russian Federation, collective agreements, labor contracts, agreements and local regulations of the organization.

In columns 6 - 8 "Surcharges" are shown incentive and compensation payments(bonuses, allowances, additional payments, incentive payments) established by the current legislation of the Russian Federation (for example, northern allowances, allowances 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 the organization to fill in columns 5 - 9 in ruble terms due to the use of other wage systems (tariff-free, mixed, etc.) in accordance with the current legislation of the Russian Federation, these columns are filled in the appropriate units of measurement (for example, in percentages, coefficients, etc. .).

The reflection of information in this column has its own characteristics. So, for some workers working on a piecework 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: "Piecework wages / Piecework-bonus wages". Further, it is desirable to provide a link to a local normative act that determines the procedure for establishing wages, as well as its amount for a certain production rate.

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 should be equal for equal work. Therefore, if in one unit there are two staff units for the position of "specialist", then the same salary should be indicated in front of each such position in this column.

The opportunity to pay wages (rather than official salary) in a larger amount to one of the employees can be realized by establishing allowances or other additional payments for him (Rostrud letter dated 04.27.2011 N 1111-6-1).

Reducing the salary in the staffing table Lowering the rate, according to the Labor Code of the Russian Federation, is possible only with the consent of the employee and the renegotiation of an employment contract with him on new terms. The employee has the right to refuse to re-sign it. There are exceptions provided by law that do not require the consent of an employee to a reduction in salary:

• Company reorganization;
• If this measure is a warning of downsizing;
• With reindexation, which is also provided for by the Labor Code of the Russian Federation, both in terms of lowering and raising the rate. Employees have every right, through the court, but with preliminary claim work, to demand an increase in salary from the enterprise in connection with the changed index.

All changes in the documentation: employment contract, staffing, personal card are made on the basis of the relevant decree.

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Attention

These include:

• Structural transformations;
• Reduction functional duties employees in connection with the beginning of the use of outsourcing services by the company;
• Decrease in the profitability of the enterprise, its sales or production volumes, which affects the salary fund;
• As an alternative to downsizing.

A change in the rate, both upward and downward, according to the Labor Code of the Russian Federation, must be documented and legally correct and in accordance with the law. The staffing is important document for HR and accounting. It is used for payroll. So frequently asked question there is: “How to change the salary in the staff list?” A change in salary must be reflected in the schedule, but this is preceded by a number of procedures.

How to change the salary in the staffing table?

TC RF). However, in Lately in the fight against the shadow salary tax authorities invite to meetings of special commissions taxpayers who pay wages below the average level for the industry or type economic activity. By order of the Federal Tax Service of the Russian Federation for the city of Moscow dated April 18, 2006 N 240, tax authorities are prescribed for taxpayers, officials who did not appear at the meetings of the working groups of the Commission in inspections without explanation, as well as those who refused to implement the recommendations of the Commission (working groups of the Commission) on changing the indicators of tax and (or) financial reporting arguing that the actions of the tax authorities are groundless, carry out activities: priority field tax control, sending materials to law enforcement agencies.

How to apply for a change in salary in the staffing table?

It is not allowed in the text of the employment contract to refer to the staffing table, i.e. such an entry in an employment contract as “the salary is set according to the staffing table” is illegal. Changing the terms of the contract determined by the parties is possible only by agreement of the parties (Article 72 of the Labor Code of the Russian Federation). At the same time, the Labor Code of the Russian Federation provides for a number of cases when the terms of the contract determined by the parties may change unilaterally. Thus, according to the general rule established by Art. 72 of the Labor Code of the Russian Federation, the employer cannot unilaterally reduce the employee's salary by making appropriate changes to the staffing table. Since the employment contract is drawn up in writing(art.

400 bad request

So about changing the size of the rate, the company must notify its employees two months in advance in the form of a notification letter. Next you need:

• Issuing a decree on changing the size of the rate and familiarizing employees;
• Signing additional agreements on changing the terms of payment;
• Issue and approve a decree on amending the staffing table;
• Making an entry in the employee's personal card (T-2).

If the company simply raised the rate and did not re-sign labor contracts with employees, this must be requested for execution by the employees themselves, referring to the Labor Code of the Russian Federation, so that, for example, they would not be paid the old salary upon dismissal. In this case, it will be difficult to prove that you have been paid off at a long-standing lower rate, it will take time and possibly go to court.

How to reduce the salary in the staffing table?

For example, reduction in the number or staff of employees (Article 180 of the Labor Code of the Russian Federation), organizational or technological change(Article 74 of the Labor Code of the Russian Federation), etc. Renaming the position of an employee and changing the size of his salary in the staff list entails a change in the essential terms of the employment contract. This means that before making changes to the staffing table, you need to issue an order to rename the position or change the salary of the employee, and then conclude with him supplementary agreement to an employment contract.

In case of renaming the position, the employer must make an appropriate entry in work book employee (clause 4 of the Rules approved by the 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.

Error

The employer needs to make changes directly to the employment contract with the employee. Please note that changing the terms of the employment contract stipulated by the parties for reasons related to changes in organizational or technological working conditions is not allowed if this change worsens the position of the employee compared to the terms of the collective agreement , agreements (part 8 of article 74 of the Labor Code of the Russian Federation). That is, if the conditions for remunerating employees are reflected in the collective agreement, then the employer has no right to change these conditions even if there are changes in organizational or technological working conditions, since a decrease in the salary clearly worsens the position of workers .You should also pay attention to the fact that employees must be warned about upcoming changes in the terms of the employment contract in writing two months before the entry into force of these changes (part 2 of Art.

Salary reduction

It is necessary to notify the employee about the upcoming changes two months in advance. If the employee does not agree to work in the changed conditions, send him a written offer of another job, corresponding to his qualifications and state of health. In the absence of such a job, offer a vacant lower position or a lower-paid job.

If an employee refuses all offers or you do not have suitable job, issue a dismissal under clause 7 of part 1 of article 77 Labor Code 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 Article 74 of the Labor Code of the Russian Federation. At the end of the procedure, make the appropriate changes to the staffing table approved by the organization (section 1 of the instructions approved by the Decree of the State Statistics Committee of Russia dated January 5, 2004 No.
№ 1).

Is it possible to reduce the salary in the staffing table

Question: Is it possible to reduce the salary of an employee in accordance with Art. 74 of the Labor Code of the Russian Federation by changing the size of salaries in the staff list? Answer: Article 57 of the Labor Code of the Russian Federation establishes that the essential terms of an employment contract are, in particular, the terms of remuneration (including the size of the tariff rate or official salary of an employee, additional payments, allowances and incentives payments). Thus, the employment contract must necessarily contain a record of the conditions for remuneration of the employee, namely, the size of the tariff rate or official salary of the employee, as well as additional payments, allowances and incentive payments. The conditions for remuneration of the employee are essential conditions employment contract (Article 57 of the Labor Code of the Russian Federation). We note right away that the conditions for remuneration (wage, salary) must be directly indicated in the employment contract.

How to reduce the salary in the staffing table

Important

There is no single form of the decree, it is drawn up as is customary in each company, but in compliance with the document flow requirements for administrative documents. The decree must contain:

• Full legal name of the company;
• date of compilation;
• Registration number of the decree;
• Required – indicate the reasons for changing the size of the bet;
• Full name of employees, positions, new rate;
• Date of introduction of the updated staffing;
• Full name of the person responsible for re-signing labor contracts;
• Oblige the chief accountant to calculate wages at the new rate from the specified date;
• Name of the person responsible for the implementation of the decree.

Increase in salaries in the staffing table An order to increase the salary in the staffing table is drawn up according to the general rules of workflow. This is also mandatory, as is the registration of a reduction in the size of the bet.

Is it possible to reduce the salary in the staffing table

Labor Code of the Russian Federation), a change in the terms of the contract must also be made in writing. If the employee does not agree with the change (reduction) in wages, such changes made by the employer unilaterally will be illegal and will be canceled if the employee applies to the commission for labor disputes or the court. Change the terms of the contract, including the terms of remuneration of the employee, according to own initiative the employer can only in the case when, for reasons related to changes in organizational or technological working conditions (changes in equipment and production technology, structural reorganization of production, other reasons), the terms of the employment contract determined by the parties cannot be saved (Art.

Is it possible to set the salary for the position in the staffing table in the form of an interval from the minimum to the maximum salary, and in the employment contract indicate the salary in a fixed amount within these sizes?

After considering the issue, we came to the following conclusion:

The indication in the staffing table of the size of the salary for the position in the form of a range of values, as well as the establishment in labor contracts of different salaries for employees performing the same labor function, is contrary to labor legislation.

Rationale for the conclusion:

In accordance with Art. 135 of the Labor Code of the Russian Federation, an employee is established by an employment contract in accordance with the remuneration systems in force for this employer.

Remuneration systems, including the size of tariff rates, salaries (official salaries), additional payments and allowances of a compensatory nature, systems of additional payments and allowances of an incentive nature and bonus systems, are established by collective agreements, agreements, local regulations in accordance with labor legislation and other regulatory legal acts containing labor law.

One of the local regulations, which contains the norms on the remuneration of employees, is. Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 N 1 "On approval of unified forms of primary accounting documentation for accounting for labor and its payment" (hereinafter - Resolution N 1) for the staffing table approved a unified form N T-3, which applies to all organizations regardless of the form property operating on the territory of the Russian Federation (clause 2 of Resolution No. 1). Column 5 of form N T-3 indicates the tariff rate (salary) in rubles for each position (specialty, profession).

Form N T-3 itself and instructions for filling it out, approved by Decree N 1, do not contain either a direct prohibition or permission to indicate the salary for the position in the form of a range of values.

The establishment of a salary in the staffing table not in a fixed amount, but in the form of a range of values, in practice is often called the "fork" of salaries.

Note that the question of the possibility of establishing a "fork" of salaries in the staffing table is debatable.

Some experts believe that the indication in the staffing table of the interval from the minimum to the maximum salary for one position is acceptable (see, for example, the materials posted in the GARANT system: We are not increasing salaries for all employees (M.V. Smolyaninova, E.G. Yusipova, " Personnel service and enterprises", N 3, March 2007); Tariff rates and salaries: methods of differentiation (A. Zhukov, "Kadrovik. labor law for personnel officer", N 6, June 2007)).

Other experts are of the opinion that the labor legislation does not provide for such an opportunity (see, for example, the articles: How to set a "fork" of salaries (O.S. Sorokina, V.V. Bespalova, "Personnel service and personnel management of an enterprise", N 8, August 2007); Different salaries for the same position (V. Zhmulina "Accounting News", N 46, December 2007)).

For our part, we note that the indication in the staffing table of the salary for the position in the form of a range of values ​​​​creates the prerequisites for setting different salaries for employees occupying the same position. Therefore, in order to correctly fill out column 5 of form N T-3, it is necessary to answer the question of whether the establishment of different salaries for employees occupying the same positions does not contradict the norms of the Labor Code of the Russian Federation.

Part of the second art. 132 of the Labor Code of the Russian Federation establishes a ban on any kind of discrimination when establishing and changing the conditions of remuneration. In addition, by virtue of Art. 22 of the Labor Code of the Russian Federation, the employer is obliged to provide employees with equal pay for work of equal value.

Recall that the salary is understood as a fixed amount of remuneration of an employee for the performance of labor (official) duties of a certain complexity for calendar month excluding compensatory, incentive and social payments (Article 129 of the Labor Code of the Russian Federation).

The labor duties of an employee are determined by his labor function. Labor function - work according to the position in accordance with the staff list, profession, specialty, indicating qualifications; the specific type of work assigned to the employee (Article 57 of the Labor Code of the Russian Federation). The labor function of the employee must be indicated in his employment contract.

It follows from these norms that the only criterion that determines the amount of an employee's salary is the complexity of the work performed by him in a particular position, profession or specialty. If employees occupy the same position, it is assumed that the complexity of the work they perform is the same. Therefore, the salary must also be the same.

When several positions have a common name, but in fact the scope of duties and their complexity differ, in our opinion, it is necessary to rename the positions. In this case, the difference in salaries will be legal and justified.
Thus, in a situation where employees occupying the same positions are remunerated on the basis of a salary, the amount of the latter should be for specified workers the same. Accordingly, in the staffing table for the same position, it is necessary to indicate the salary in a fixed amount of money, and not in the form of a "fork".

With a system of remuneration based on the use of salaries for positions, the monthly salary of employees who performed the same labor function and worked out the monthly norm of working time can differ only due to the different composition and amounts of compensation and incentive payments, which, along with the salary, are part of the salary.

If the employer is interested in the fact that the fixed amount of remuneration depends not only on the complexity of the work performed, but also on the qualifications of employees, then he should introduce a tariff system of remuneration (Article 143 of the Labor Code of the Russian Federation).

Prepared answer:
Legal Consulting Service Expert GARANT
Komarova Victoria

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Kikinskaya Anna

The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service. For getting detailed information about the service, contact your manager.