The list of employees of the enterprise. Availability of labor resources

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Studying the staff structure and assessing the labor potential of an enterprise is the most important task of its management and responsible specialists. As part of its solution, methods can be applied that involve the calculation of such an indicator as the payroll of employees. What is its specificity? How can it be applied in practice?

What are payrolls?

The payroll of the enterprise's employees should include all employees who are employed in permanent, seasonal or temporary work - from the moment they are enrolled in the organization's staff. At the same time, both specialists present at work and those absent are taken into account in the payroll every day.

The rules for accounting for employees established by law require reflection in the list:

- employees who actually came to work, as well as those who did not carry out their labor functions due to downtime;

- employees who are on business trips while maintaining wages incompany;

- employees who did not show up for work due to illness;

- workers who did not show up for work due to the performance of public duties;

- employees hired part-time or weekly or part-time;

- workers of agricultural organizations;

- specialists admitted to the state with a probationary period;

- employees doing work at home;

- citizens who are studying in departmental institutions;

- citizens who are temporarily involved in agricultural work while maintaining salaries for the main position.

At the same time, in the case of taking into account part-time workers, the payroll does not include employees who, according to the law, work on a reduced schedule - for example, due to underage, work in hazardous conditions. Also, women can work on a reduced schedule, who are provided with additional breaks in the implementation of labor activities to feed a child.

A complete list of categories of workers that should be included in the payroll of the enterprise is given in the Instruction on the statistics of the number of employees approved by the USSR State Statistics Committee in 1987 (Instruction No. 17-10-0370 dated September 17, 1987). It is noteworthy that this source of law is still in force, and its jurisdiction is at the federal level.

Payrolls: main categoriesspecialists

In general, the list of employees of the enterprise is represented by 3 main categories of specialists:

- working on a permanent basis or for more than a year under an employment contract;

- issued temporarily - for a period not exceeding 2 months, and in the case of replacing a temporarily absent specialist - not exceeding 4 months;

- working under a seasonal contract, which is concluded for a period not exceeding 6 months.

But much depends on the content of the contracts that establish legal relations between a particular employee and employer. It can be noted that the payroll of employees as of a weekend or a holiday should be taken equal to the corresponding indicator recorded on the previous working day. Similarly - if weekends or holidays are 2 or more. The payroll as of each of them should be equal to the corresponding indicator for the working day preceding the first weekend or holiday.

Thus, the legislation of the Russian Federation provides for a rather complicated classification of employees who fall into the payroll of enterprises. It would also be useful to consider which categories of specialists are not included in the list of employees in accordance with the standards adopted by the USSR State Statistics Committee.

Which employees are not included in the list?

In this case we are talking about employees who:

- are not included in the staff of the enterprise and carry out their labor functions in accordance with the agreement for one-time work;

- issued to the enterprise as part-time from other organizations;

- attracted to the firm under an agreement with a government organization;

- temporarily registered for work in another company, despite the fact that they do not retain their salary in the main position;

- sent to study out of work and receiving a scholarship at the expense of the employer;

- students of schools during career guidance;

- workers undergoing training for subsequent work at new enterprises;

- young professionals who are on company-paid leave after graduation;

- sent a letter of resignation to the personnel department, and also stopped working before the expiration of the warning period or in case of its absence.

At the same time, if an employee in one company carries out labor activities for two, one and a half or less than one rate, or is hired by one company as an internal part-time job, then he is counted as one person within the list of specialists.

The payroll as of a certain date should include all employees who have been hired since that date, and at the same time, it should not include laid-off specialists.

Along with the payroll, the legislation of the Russian Federation has norms according to which the average number of employees can be determined. Let's study its specifics in more detail.

What indicators are foraverage number of employees?

The indicators under consideration can be used due to fairly frequent changes in the structure of the state of the enterprise. The average headcount (the calculator is the main tool for determining it) is calculated according to the following formula: the sum of the payroll of the company's staff for all days within the reporting period - for example, a month, is divided by the number of days of the corresponding period. It can also be taken, for example, the total figure for the year by month and divided by 12. The specific method of applying the formula depends on the tasks that the enterprise's personnel service faces.

In practice, the average number of employees of the company can be determined, for example, for reporting purposes. In this case, the corresponding indicator is given along with the payroll, which is fixed as of a certain date: thus, the number of specialists is given on average within the reporting period - month, quarter, half year, year.

Use of the payroll in the evaluation of labor resources

Practical application of indicators such as list or average headcount can also be carried out as part of an assessment of the workforce of an enterprise. Let's study this aspect in more detail.

There are a large number of characteristics of the workforce analyzed by the personnel departments of enterprises and other interested structures related to business. The workforce is one of the key resources of any organization.qualifications and other significant characteristics of which determine the competitiveness of the company's business model, so the company's managers can pay close attention to its assessment.

Basic characteristics of the workforce

Among the most significant characteristics of the workforce:

- gain;

- attendance;

- actually working specialists.

Under the absolute increase it is legitimate to understand the difference between the indicator of the number of specialists as of the beginning and end of a particular reporting period. In turn, by calculating the ratio between the corresponding indicator at the end and beginning of the reporting period, it is possible to determine the growth rate of the labor force. Such indicators are important if a quantitative assessment of the labor potential of the company is carried out.

In addition, the personnel departments of enterprises can solve problems related to planning the staff structure based on the assignment of specialists to certain categories of employees. Among the most significant indicators used in this case is the attendance payroll of employees. It reflects the number of employees who come to their place of work during the day. This indicator can be determined taking into account various adjustments - for example, those that take into account the expected absenteeism of employees.

Another important parameter that characterizes the availability of labor resources of the company is the number of actually working specialists. It has a fundamental difference, in particular, from the attendance quantity - since the parameter in question is notincludes such an indicator as the amount of all-day downtime, that is, those during which specialists did not start working during the whole working day according to the schedule.

Evaluation of labor resources: nuances

Let's consider in more detail how these indicators can be used in order to assess the company's personnel. The workforce is, as we noted above, the most important resource of the organization, and therefore its management must be rational and reflect the specifics of building the business model of the enterprise.

The main goal of the management and competent employees of the company in this case is to ensure maximum labor productivity in order to increase the volume of goods or services supplied to the market, as well as to ensure high efficiency in the organization of production. To do this, management can assess the structure of the enterprise's staff in order to identify: the provision of the company and its structural divisions with the necessary labor resources, staff turnover indicators, indicators characterizing labor productivity at the enterprise, the efficiency of using working time by employees of the company, the rationality of using the wage fund by the enterprise.

The sources of data through which key indicators can be obtained to solve these tasks - such as, for example, the number of employees of the organization, their list or average headcount indicators, are most often reporting documents - for example, form No. P-4, as well as internal corporate data sources - for example,timesheets compiled by HR specialists.

Human Resources Data: Order of Evaluation

Now let's consider the order in which the assessment of the human resources of an enterprise can be carried out.

Using the indicators under consideration, the competent specialists of the company's HR department, first of all, analyze them for compliance with the planned indicators. If changes are observed, not only its quantitative characteristics are evaluated, but also qualitative ones. In the process of analyzing indicators for certain categories of specialists, various deviations from the figures that were recorded at the end of previous reporting periods are revealed, and based on a comparison of the data, they are interpreted. Its main user is the management of the organization, which can use the received data to make decisions:

- about increasing the staff of the company;

- about changing the structure of the company's staff in order to improve labor productivity at the enterprise;

- about making changes to the organization's management structure in order to increase the efficiency of communications between employees of the company in solving certain problems.

It is worth noting that the list of company employees, their average number and other characteristics used in assessing the company's labor potential are in many cases supplemented by other indicators that make the analysis of the company's staff structure even more informative. For example, the qualification composition of the state can be taken into accountenterprises, its structure in terms of professional skills and competencies of employees. In many cases, when making decisions on optimizing the staff structure, personnel officers and company management can focus on improving the qualifications of specialists rather than on the application of certain organizational measures aimed at improving the enterprise's personnel management model.

But in many cases, the actual availability of specialists of one profile or another is of greater importance. It may well turn out that the enterprise is experiencing shortages of personnel with the required level of qualification.

Using workforce valuation when expanding business

Analysis of the structure of the company's staff can also be used in solving problems that characterize the expansion of the business. A detailed study of the labor potential of the main enterprise, labor productivity indicators of employees who operate in this company will improve the efficiency of deploying new capacities of the enterprise - for example, when opening another factory line in another city. The availability of ready-made analytical data obtained by HR specialists and managers of the main company will make it possible to draw up a typical staffing table, form optimal work schedules, and distribute specialist positions among various structural divisions of the enterprise.

CV

Thus, the calculation of the payroll, as well as the numberof employees of the company based on average values, supplemented by other significant indicators characterizing the labor potential of the company - for example, attendance, allows the company's management to solve the most important tasks related to increasing labor efficiency at the enterprise, optimizing labor productivity, and deploying new capacities of the enterprise.

It is important to approach the analysis of relevant indicators in a comprehensive manner, taking into account the qualification characteristics of individual groups of specialists, the specifics of market trends and, which is also very important, the current provisions of the legislation of the Russian Federation. The successful solution of such tasks will allow the company to be more competitive in the market, ready to implement both growth strategies and plans aimed at maintaining the stable development of the company.