Programmer job description - sample. Programmer job description When reference books and professional standards are required

Is it possible to introduce the position of intern programmer into the staffing table, while concluding a regular employment contract that is not fixed-term, without being tied to the internship program. or in this case it is necessary to develop an internship program? thank you, Elena

Answer

Answer to the question:

The employer, as a rule, determines the names of positions and professions at his own discretion.

However, if labor legislation relates to the performance of work in certain positions or professions the provision of compensation and benefits (early retirement, additional leave) or establishes any restrictions, then the names of such positions and professions must correspond to qualification reference books. The specified compliance must be observed both in the employment contract with the employee, where his position will be indicated (performing work in the profession), and in the organization’s staffing table. This follows from the provisions of paragraph 3 of part 2 of article 57 of the Labor Code of the Russian Federation. Failure to comply with this condition will deprive the employee of the right to receive benefits and compensation.

For a list of qualification reference books, see additional. materials.

The qualification reference book for positions of managers, specialists and other employees, approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37, provides position "software engineer (programmer)" .

Nina Kovyazina,

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1) The company’s staffing table was compiled on the basis of the OKPDTR directory in the “Job Descriptions” section. In the OKPDTR directory there is a classification of the profession “software engineer” code 22824. The company employs employees in this profession with different categories and the staffing table includes categories 1, 2, 3 and the highest. Question: Isn’t this a violation? 2) On staff schedule we want to introduce the position “software tester”. There is no such position in the OKPDTR directory. However, the ECSD directory contains qualification characteristics for this position. Question: What documents must be used to develop a staffing table? Should a job description be developed in accordance with professional standards? Question: Can positions not correspond to the names specified by OKPDTR and ECSD? Question: What classifier does the Pension Fund use to determine length of service when assigning a pension? Question: Can an enterprise independently develop job descriptions without taking based on qualification characteristics from the ECSD directory?

1) No, it is not.

The employer, as a rule, determines the names of positions and professions at his own discretion. According to the qualification directory of positions for managers, specialists and other employees, the position of Software Engineer has 3 categories: 1, 2 and 3 and specialist without category.

2) The employer, as a rule, determines the names of positions and professions at his own discretion. Positions may not comply with OKPDTR and ECSD.

Speaking about qualification reference books, first of all you need to use the following:

Yes, you can develop a job description yourself, in accordance with the practice of distributing labor functions that has developed in the structural unit. When compiling, you can also use the approved Qualification Handbook.

The Pension Fund is guided by the Qualification Directories and.

Nina Kovyazina

How to create a staffing schedule

Calculation of staffing levels

Question from practice: how to determine the number of employees of an organization or division

The number of employees of an organization or a separate unit is determined by its head in accordance with the structure of the organization, its functions and levels of management.

As a general rule, employers are free to determine both the staffing levels by position and profession, and the number of employees performing a particular job function.*

Job titles

Question from practice: how to indicate the names of positions and professions when drawing up the staffing table

When preparing the staffing table, the employer can use form No. T-3, approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1, or an independently developed form. In Column 3 of this form you must enter the names of positions (specialties, professions) for the organization's staff units. As a general rule, positions are provided for employees who are primarily engaged in mental work: management, collection, analysis, and processing of information (for example, deputy head of a production department, head of a department). In turn, the concept of “profession” largely refers to employees engaged in the production process and physical labor (builders, electricians, mechanics).

The employer, as a rule, determines the names of positions and professions at his own discretion. For example, the position of the head of an organization may be listed in the staffing table as director, general director, president of the company, etc.

However, if labor legislation relates to the performance of work in certain positions or professions the provision of compensation and benefits (early retirement, additional leave) or establishes any restrictions, then the names of such positions and professions must comply with qualification reference books or the relevant provisions of professional standards.* Specified compliance must be observed both in the employment contract with the employee, where his position will be indicated (performing work in the profession), and in the organization’s staffing table. This follows from the provisions of paragraph 3 of part 2 of article 57 of the Labor Code of the Russian Federation. Failure to comply with this condition will deprive the employee of the right to receive benefits and compensation.

Speaking about qualification reference books, first of all you need to use the following:*

All-Russian classifier of workers' professions, employee positions and tariff categories, approved by Decree of the State Standard of Russia of December 26, 1994 No. 367;
Qualification reference book for positions of managers, specialists and other employees, approved by Resolution of the Ministry of Labor of Russia dated August 21, 1998 No. 37;
All-Russian classifier of occupations OK 010-2014 (MSKZ-08), approved by order of Rosstandart dated December 12, 2014 No. 2020-st;
unified tariff and qualification directories of works and professions of workers by industry.

In addition to the above documents, organizations should also be guided by:*

A list of industries, workshops, professions and positions with hazardous working conditions, work in which gives the right to additional leave and a shortened working day, approved by Resolution of the State Committee for Labor of the USSR, the Presidium of the All-Union Central Council of Trade Unions dated October 25, 1974 No. 298/p-22;
Lists of industries, works, professions, positions and indicators giving the right to preferential pensions, approved by Resolution of the Cabinet of Ministers of the USSR of January 26, 1991 No. 10.

From the Resolution of the Ministry of Social Development of the Russian Federation dated August 21, 1998 No. 37 “On approval of the Qualification Directory of Positions of Managers, Specialists and Other Employees”

Software engineer (programmer)

Job responsibilities.* Based on the analysis of mathematical models and algorithms for solving economic and other problems, develops programs that provide the ability to execute the algorithm and, accordingly, the assigned task using computer technology, tests and debugs them. Develops technology for solving problems at all stages of information processing. Selects a programming language to describe algorithms and data structures. Determines information to be processed by computer technology, its volume, structure, layouts and schemes for input, processing, storage and output, methods of its control. Performs work on preparing programs for debugging and carries out debugging. Determines the scope and content of test case data that provides the most complete verification of programs' compliance with their functional purpose. Launches debugged programs and enters initial data determined by the conditions of the assigned tasks. Conducts adjustments to the developed program based on analysis of the output data. Develops instructions for working with programs, draws up the necessary technical documentation. Determines the possibility of using ready-made software products. Provides support for implemented programs and software. Develops and implements systems for automatically checking the correctness of programs, standard and standard software, and develops information processing technology. Performs work on unification and typification of computing processes. Takes part in the creation of catalogs and file cabinets of standard programs, in the development of forms of documents subject to machine processing, in the design of programs that allow expanding the scope of application of computer technology.
Must know: * guidelines and regulatory materials regulating methods for developing algorithms and programs and using computer technology in information processing; basic principles of structured programming; types of software; technical and operational characteristics, design features, purpose and operating modes of the computer, rules for its technical operation; automatic information processing technology; types of technical storage media; methods of classification and coding of information; formalized programming languages; current standards, number systems, ciphers and codes; procedure for preparing technical documentation; advanced domestic and foreign experience in programming and using computer technology; fundamentals of economics, organization of production, labor and management; basics of labor legislation; rules and regulations of labor protection.
Qualification requirements.*
Software engineer category I: higher professional (technical or engineering-economic) education and work experience as a software engineer category II for at least 3 years.
Software engineer of category II: higher professional (technical or engineering-economic) education and work experience as a software engineer of category III or other engineering positions filled by specialists with higher professional education, at least 3 years.
Software engineer category III: higher professional (technical or engineering-economic) education and work experience in the specialty acquired during the training period, or work experience in engineering positions without a qualification category.
Software engineer: higher professional (technical or engineering-economic) education without requirements for work experience or secondary vocational (technical or engineering-economic) education and work experience as a category I technician for at least 3 years or other positions filled by specialists with secondary vocational education, at least 5 years.

Personnel matters: personal consultations

Is it possible to include in the staffing table a position that is not in the all-Russian classifier?

Is it possible to include the position of a cadastral engineer in the staffing table? This position is not included in the classification of professions, but the law on the state real estate cadastre provides for the activities of a cadastral engineer.
Maria Pavlova, labor economist (Sevastopol)

The All-Russian Classification of Worker Professions, Employee Positions and Tariff Classes (OKPDTR) includes the professions of workers and employee positions in accordance with the Unified Tariff and Qualification Reference Books (UTKS) 1 .

The names of professions and positions must be indicated in accordance with the ETKS, on the basis of which OKPDTR was compiled, in two cases. Firstly, if the performance of work in certain professions and positions is associated with the provision of compensation and benefits or the presence of restrictions (paragraph 3 of part two of Article 57 of the Labor Code of the Russian Federation). Secondly, if we are talking about employees of state and municipal institutions (Articles 143, 144 of the Labor Code of the Russian Federation).

In addition, all-Russian classifiers are used without fail when creating state information systems and information resources, as well as during interdepartmental exchange of information, in other cases established by the legislation of the Russian Federation (clause 6 of the Regulations approved by Decree of the Government of the Russian Federation of November 10, 2003 No. 677 ). Based on the above, a commercial organization can include the position of a cadastral engineer in its staffing table.*

Nina Kovyazina, Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health

How to write a job description

The procedure for drawing up job descriptions is not regulated by law, so the employer independently decides who develops the instructions and how to draw them up.*

In practice, a job description can be drawn up as an annex to an employment contract or as a separate document. Similar explanations are contained in the letter of Rostrud dated October 31, 2007 No. 4412-6.

And the instructions are usually developed by the one who is responsible for personnel records.

Section "Job Responsibilities"

In the “Job Responsibilities” section, list all the responsibilities assigned to the employee in accordance with the practice of distribution of labor functions that has developed in the structural unit. When compiling a section, you can use the All-Russian Classification of Occupations OK 010-2014 (MSKZ-08) Download the forms

The law establishes requirements for the names of positions in the staffing table. Find out which employers must adhere to them, and for whom such requirements are not mandatory.

Read our article:

How to correctly name a position in the staffing table

The employer should first of all remember that when employing employees, the job title must correspond to the staffing table (Article 57 of the Labor Code of the Russian Federation). Therefore, the initial mention of the job title is reflected in the “staff”. And all companies should have a staffing table.

It is worth noting that the names of specialties must be the same for all workers performing the same job. Accordingly, wages are set equal. If differentiation is required, then division into categories is possible. Then differences in payment are allowed.

When reference books and professional standards are required

Before the introduction of professional standards, at the very end of 2012, the Unified Tariff and Qualification Reference Books (UTKS) were used. So workers' specialties and specialists were named based on these reference books.

Can you come up with a job title yourself?

For commercial companies, matching job titles is not so important. After all, as a rule, no benefits are provided for them, and, accordingly, there is no regulation of names.

When doing this work, you should be guided by the principle of reasonableness and name positions so that their job function is obvious from their name. Nowadays the name “manager” is widely used. In this case, both the head of the department and the cleaning lady can be called a manager with a slight difference in the name.

Often, the employer comes up with beautiful, prestigious positions in order to lure the best specialist to the place. Including using foreign names (HR manager). Such actions are directly prohibited in the current legislation (clause 6 of the Rules for maintaining and storing work books, producing work record forms and providing them to employers), since this may mislead candidates for vacant positions.

Changing a position in the staffing table: procedure

Changing the staffing table may be necessary in a fairly large number of cases. One of them is a change in position. This procedure is not ordinary and requires compliance with a number of established rules. The procedure becomes much simpler if all positions in the position being changed are vacant. Whereas busy units create many obstacles and significantly increase document flow.

Reducing the number of employees

It is not a document that is accepted by an organization once and is not changed until the end of its activities. Since this local regulatory act must characterize the current personnel structure, it is revised when expanding the business, changing production or sales technology, or during financial difficulties.

The need to eliminate one or more positions, and sometimes entire departments, may be dictated by:

diversification of activities;
crisis phenomena;
changes in sales markets;
updating the technological component;
updating this local regulatory act;
other reasons.

The procedure for taking action in the staffing table depends on whether this document will be brought into line with the actual personnel structure, or whether the exclusion of one of the positions will lead to the actual dismissal of one or more employees.

Reduction of vacant positions in the staff list

Before proceeding with the dismissal of working employees, the employer is obliged to review the current one for the presence of vacant jobs. You can also remove unnecessary units from a document during a planned change.

For example, the company has a vacancy “ “, but in practice the flow of documents is small and other employees independently cope with the responsibilities of document management. In such a situation, you can change the schedule and remove this unit from it.

If a position in the staffing table is reduced without actually dismissing workers, then the procedure is as follows:

justification for changes;
drawing up a new local regulatory document;
issuing an order to change (approval) the updated document.

In this case, there is no need to comply with the deadlines established by law for the reduction of employees.

You can clear the staffing table of vacancies at any time. Since there are no employees who actually occupy them, and the dismissal procedure will not be carried out, changes can be made several days before the new edition of this local regulatory document comes into force.

The need to reduce the company's staff due to vacancies can be justified by financial services, as part of proposals to overcome the crisis, human resources departments or heads of departments and departments where such units are located. To do this, you need to draw up a memo addressed to the head of the company or its owner, justifying the lack of need for this position or hiring an additional employee.

Example of justification for excluding a vacant position

to CEO

Research and Production Association "Geliostomak"

Tcherezhvostova P.S.

Head of administrative and economic service

Chistyulkina E.K.

Memorandum

No. 67 dated October 10, 2018

From September 1, 2018, the transfer of functions for cleaning the office premises occupied by NPO Geliostomak was carried out at the address: Semipolatinsk, st. Vedeneeva, 145, premises 224 - 247, under the management of the building management company "Kvartal". In this regard, 4 positions of “office cleaner” were vacant in the AHS staff (the workers were dismissed by transfer to Kvartal LLC).

Since there is currently no need to recruit personnel for these jobs, I ask that during the planned approval of the staffing table from 01/01/2019, the vacancy “office cleaner” (4 sh.e.) should be excluded from the structure of the administrative and economic service.

10.10.2018 Chistyulkina E.K.

Removing a vacant position from the staffing table

After reviewing the rationale, the company's management orders changes to this local regulation. As a rule, in the form of a resolution on a received memo or memo. For example, “I agree. The head of the HR department should make changes.”

Personnel department employees, having received such an order, prepare changes and an order for their introduction.

If the change is large-scale, or several departments simultaneously applied for the exclusion of vacancies, then instead of preparing a new edition of the current local regulatory act, it is necessary to prepare a new document and carry out the procedure for its approval.

An order to exclude vacancies from a local regulatory act can be drawn up as follows:

NPO "Geliostomak"

Semipolatinsk

ORDER

No. 245 of October 20, 2018

About changes to the staffing table

Due to lack of production need

I ORDER

To exclude from the staffing table No. 8 dated January 17, 2018 the position of “office cleaner” (4 sh.e.) from January 1, 2019.
Control is assigned to the head of the HR department and the chief accountant.

Justification: memorandum of the head of the administrative and economic service dated 10.10.2018 No. 67.

Applications:

Memorandum of the head of the AHS dated 10.10.2018 No. 67

Staffing schedule No. 8 dated January 17, 2018.

General Director of NPO Geliostomak P. S. Cherezkhvostov

Reducing vacancies for which the company does not currently need to hire specialists is the simplest procedure for optimizing the personnel structure. If it is necessary to exclude positions occupied by actual employees from this document, the procedure and timing of this procedure are strictly regulated by law.

Reduction of a position in the staffing table with the dismissal of employees: procedure

The release of employees and the simultaneous exclusion of jobs from the staff structure is associated with additional financial and time costs for the company. In addition to the increased amount of payments, in the event of a revision of the personnel structure, it is necessary to promptly notify employees who fall under this procedure, and in the event of a large-scale curtailment of activities, inform the trade union committee and the department responsible for employment.

When reducing staff, there is a direct legal ban on the dismissal of some employees due to their social status.

For example, you cannot lay off a pregnant employee or a single parent.

Failure to comply with their rights will result in a fine and, in some cases, criminal liability for the employer.

As a rule, it is associated with an unfavorable financial situation in the company. At the same time, before making a decision to dismiss employees, several steps can be taken to reduce the total amount of payments when releasing staff:

If the exclusion of units from the schedule is associated with the dismissal of the employee occupying it, it is necessary to comply with the notification deadlines for the employee (Article 180 of the Labor Code of the Russian Federation).

After considering all reduction options and making a decision to reduce jobs, it is necessary to draw up and approve in advance a new local regulatory act on the personnel structure or make changes to it. This must be done no later than 2 months before excluding the workplace from this document.

An order to reduce jobs and eliminate staff positions can be drawn up as follows:

ODO "Tradecom"

Nizhnemartovsk

ORDER

No. 26/k dated 10/12/2018

About job reduction

Due to the deterioration of the company's financial position and the need to implement measures to reduce costs

I ORDER:

Exclude from the staffing table the position of “sales specialist” (2 sh.e.) in the sales and logistics department.
The head of the HR department must take all necessary measures to notify employees and formalize the dismissal procedure for staff reduction.
The chief accountant calculates and promptly pays all necessary compensation to dismissed employees.
Control over compliance with the established dismissal procedure and compliance with deadlines is entrusted to the Deputy Director for Human Resources Perevalov I.D.
The new version of the staffing table No. 4 dated 02/01/2018 comes into force on 01/01/2019.

Applications:

Action plan for the financial recovery of ODO "Tradecom"

Staffing schedule No. 4 dated 02/01/2018

Director Pustokhvalov A.V.

Informing about job reduction

After management issues an order to exclude workplaces from the local regulatory act, employees who are subject to dismissal are familiarized with this document. Additionally, they must be given written notice of the upcoming termination of the employment relationship. In cases determined by law or collective agreements, it is necessary to notify the trade union committee and the employment service about the upcoming release of workers.

The redundant employee must receive notice no later than two months before the date of dismissal.

This document is drawn up in two copies, one of which is given to the employee, who personally certifies its receipt. This document can also offer job vacancies.

It is necessary to offer all possible employment options, regardless of salary.

At the same time, qualification requirements and health status are taken into account.

For example, an employee with a legal or economic education can be offered a job as a specialist in accounting, marketing services, a financial department, or a job that does not require special qualifications (loader, cleaner, auxiliary worker, etc.). But you should not offer engineer or technologist vacancies that require specialized education.

The same situation occurs with laid-off employees who have health problems. For example, you should not offer a physically demanding job to someone with musculoskeletal problems or a job in a processing department to an employee with a dust allergy.

In addition, the legislation does not restrict the employer from transferring a laid-off employee to vacancies with a salary level lower than what he received in the position excluded from the local regulatory act.

Example of a notice of job reduction

Additional liability company "Tradecom"

Mukhovozova E. S.

Sales specialist

Sales and Logistics Department

NOTIFICATION

About staff reduction

10/29/2018 No. 4

Dear Ekaterina Sergeevna!

Due to the difficult financial situation of Tradecom ODO, a decision was made to reduce the position of a sales specialist (order No. 26/k dated October 12, 2018).

We notify you of the upcoming dismissal from 01/01/2019 under clause 2 of Art. 81 Labor Code of the Russian Federation. Upon dismissal, you will receive all compensation payments required by law, the employment contract and the collective agreement.

We would like to inform you that in accordance with clause 117 of the Collective Agreement No. 456 dated September 25, 2017, you can also use 2 working days per month to search for work (upon application).

We also invite you to consider the possibility of occupying the following vacancies at Tradecom ODO:

Specialist in contract work (temporary workplace) in the supply department with a base salary of 32,000 rubles.

Payroll economist in the financial support department with a base salary of 27,000 rubles.

You can write an application for transfer to the proposed vacancies addressed to the head of the HR Department O. G. Menshinskaya.

Director of ODO "Tradecom" Pustokhvalov O.V.

Notice of dismissal received on October 30, 2018 by Mukhovozov E.S.

Dismissal of an employee due to staff reduction

After all the necessary measures have been taken and the employee refuses the offered job, or there are no vacancies in the company, he is fired.

By agreement between the employer and the employee, the employee can be dismissed before the expiration of the two-month period.

For example, an employee found another job a couple of weeks after receiving the notice. He can write an application requesting a reduction procedure before the expiration of two months from the date of notification. In this case, the employer, having agreed to release the employee earlier than the deadline established by law, will not be held liable for the violation of the employee’s rights.

The procedure for excluding a position from a local regulatory act that characterizes the structure of hired personnel, the employee and the payment to him of all due compensation and money earned is completed.

This document can be compiled in the following form:

ODO "Tradecom"

Nizhnemartovsk

ORDER

No. 39/k dated December 28, 2018

On dismissal of an employee (termination of employment contract)

Due to staff reduction

I ORDER:

Grounds: order No. 26/k dated 10/12/2018 “On the reduction of positions in the staff list”, notification dated 10/29/2018 No. 4 “On staff reduction”, statement by E. S. Mukhovozova with refusal of the proposed vacancies dated 12/01/2018 of the year.

Copies of the documents specified in the justification for dismissal are attached to the order.

Director Pustokhvalov A.V.

The procedure for registering a job reduction in the staffing table depends on whether, as a result of these measures, employees working in the company will be dismissed. When bringing this document into line with the actual structure of hired personnel and excluding vacancies from it, it is enough to justify the changes and issue an order from management or the owner to approve the new edition of this local regulatory act.

In the case of dismissal of employees occupying an excluded position, it is necessary to comply with all legal requirements on the procedure for releasing employees and try to minimize the employer’s costs by offering other jobs or dismissing employees for other reasons. In case of violation of the rights of dismissed personnel, the employer may not only receive a fine, but also a trial for the illegality of dismissal.

In order to determine the positions that, according to the organization’s work activities, should appear in the staff schedule, you need to rely on the mandatory nature of the act: if the enterprise is listed as state-owned, then strict control over the staffing table and an indication of all potential vacancies at the enterprise are necessary, and Likewise, the designation of the total number of positions occupied by workers.

Staff positions may include the position of lawyer, contract manager, security guard, electrician, foreman and many other specialties.

Categories and types according to the classifier

Let us turn to Federal Law No. 79, which classifies and regulates categories and groups of positions in the civil service of the Russian Federation.

Main groups of job positions in the staffing table:

higher;
main;
presenters;
elder;
juniors.

Managers– they occupy the highest positions in the organization and carry out activities to manage all the resources of the enterprise, including personnel. This category is divided into 3 groups: senior, main and leading managers.
Assistants– these employees are otherwise referred to as advisors. They are responsible for supporting their superiors, in other words, they carry out their orders and take full responsibility, temporarily occupying the position of leader if necessary.
Specialists– engage in professional activities within the framework of specific tasks set by management. This category is divided into 4 groups: senior, chief, leading and senior specialists.
Supporting specialists– are typified by supporting the activities of the enterprise, their scope of work is extensive and includes the following points: business affairs, documentation, organizational, financial and economic and information.

Below is a sample staffing table indicating staff units:

Profession codes - what are they, what are they used for?

The job classifier is a catalog of all professions related to the activities of the enterprise; for convenience, it indicates the codes used in the staffing table.

Code and category are structural indications of subordination. Let's say the main department is numbered 03, in which case the employees who are subordinate to it will be displayed as 03.01, 03.02, and so on. Categorization also adds the corresponding numbers to the overall code if subsequent division occurs.

Institutions engaged in government activities are a priori required to have this directory, but other organizations are not subject to such requirements.

The catalyst for such actions is an increase in the number of employees in the company or optimization of existing processes.

This work has the right to be undertaken by bosses, employees of the personnel and legal services and accounting departments, and it is worth remembering that ordinary employees can also do such work if they have a power of attorney drawn up in writing.

To introduce a new position, first of all, a document is issued, certified by the signature of the manager. It states:
- period of validity of the staffing table;
- date and place of approval;
- the person who carries out the execution of the order;
- and the reasons for making adjustments, this may be due to improving the structure of the organization, reorganizing the division, optimizing management work, etc.
And after this, the content of the staffing table columns is changed and a new position is added in accordance with the general procedure.

Change procedure: subtraction and renaming

In all these procedures, as well as for introducing a new position, it is necessary to issue an appropriate order, certified by the signature of the main person of the company.

If the position is unoccupied, then you can only get by by issuing an order and proceeding with the implementation of your plans.

However, if the position is occupied by an employee, he must be notified. And after receiving his consent, a document agreement is drawn up in addition to the labor contract. This is due to the fact that the name of the vacancy is written down both in the contract and in the work book.

Therefore, the procedure for reducing and renaming a vacancy involves making adjustments to all accompanying documents.

Sample notification to an employee about renaming a position:

Sample additional agreement to an employment contract:

What to do if any unit is not on the schedule - is it possible to hire an employee?

Under such circumstances, you can hire an employee in a non-governmental organization, where the order of all internal processes is regulated by management, however, you need to understand that if there are no positions in the staffing table, this may in the future somewhat complicate the measure of reducing the number of employees.

In addition, in certain situations this is regarded as a violation of paragraph 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation by tax authorities. And as a result, the organization has to open a lawsuit to challenge the illegal actions of Federal Tax Service employees.

Conclusion

If the enterprise is non-state, then the management arbitrarily decides on the issue of adding staffing to the documentation.

But still, for a company such a tool is very convenient for doing business with a large number of human resources, since staffing allows you to facilitate the analysis of ongoing processes; and besides, in the event of an inevitable audit by the tax authorities, the staffing table helps to avoid unfair comments on their part.