Payroll of the employees. Security human resources

The Study of the structure of the state and assessment of labour potential of the enterprise — the most important task of his leadership and responsible professionals. Through its solutions can be applied to methods involving the calculation of indicators such as the payroll of employees. What is its specificity? How it can be applied in practice?

What are the scheduled lineups workers?

The Payroll of employees should include all employees who are employed on a permanent, seasonal or temporary work — from the moment of their transfer to the state organization. While on the payroll of the employees every day are counted as present at work experts and missing.

Established by legislation rules of accounting staff require the reflection on the list:

- staff who appeared to work in fact, and those which did not perform their work because of the arisen idle;

workers who are on business trips, while maintaining wages in the company;

- staff which did not come to work due to illness;

workers were not present at the workplace by reason of performance of public duties;

the employees who were in a state of half-day or a week, or part-time;

workers of the agricultural organizations;

- professionals employed by the state on probation;

- staff doing the work at home;

citizens who are studying in government institutions;

citizens who are temporarily engaged in performing agricultural work while maintaining wages for their main work.

In this payroll in case of registration of employees working under part-time employment does not include employees that by law work under the reduced timetable — for example, in connection with the minor's age, the implementation of work in harmful conditions. Also on a reduced schedule may work women who are granted additional breaks in work for nursing.

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A Full list of the categories of employees that should be included in the payroll of enterprises listed in the Manual on statistics of number of workers, approved by Goskomstat of the USSR in 1987 (from manual 17.09.1987 No. 17-10-0370). It is noteworthy that the source of law is still in effect, and its jurisdiction applies at the Federal level.

List groups the main professional

The overall payroll of the employees of the company are 3 main categories of specialists:

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

- designed to temporarily — for a period not exceeding 2 months, and in the case of replacement of a temporarily absent specialist — not to exceed 4 months;

- working on a seasonal contract which is concluded for a term not exceeding 6 months.

But a lot depends on the content of the treaties establishing the relationship between the employee and the employer. It can be noted that the payroll of employees as a day off or a holiday must be equal to the corresponding figure recorded in the previous working day. Similarly — if a weekend or holidays 2 or more. Headcount as of each must be equal to the corresponding figure for the working day preceding the holiday or the first output.

Thus, the Russian legislation is quite complicated classification of staff entering the payroll structures of the enterprises. It will also be helpful to consider what categories of professionals not included in the list of employees in accordance with the standards adopted by Goskomstat of the USSR.

Some employees are not included in the list?

In this case we are talking about workers who are:

- not included in the staff of the company and perform their job function in accordance with the agreement on single works;

- designed to the company under a part time from other organizations;

- brought to the firm under contract with the state organisation;

- temporary work in another firm though that they're not saved salary in the main post;

- to study with a separation from employment and receives a scholarship at the expense of the employer;

- students of schools during career counseling;

workers undergoing training for the subsequent work on new businesses;

young professionals who are paid by the firm on leave after graduation;

- sent to the personnel Department a letter of resignation and ceased employment activities until the expiry of the warning or in case of his absence.

Thus, if an employee in the same firm carries out work for two and a half or less of one bet, or employed by one firm as an internal Locum, then it is counted as one person inpart of the payroll specialists.

The Payroll of employees as of a certain date must include all employees who are accepted in the state as of a given date, and at the same time, it should not be dismissed experts.

Along with payroll, the legislation of the Russian Federation there are the norms in accordance with which may determine the average number of employees. Examine the specifics in more detail.

Why indicators average number of employees?

The indicators in question can be used due to quite frequent changes in the structure of state enterprises. The average number (calculator — the main tool of its definition) is computed according to the following formula: total payroll staff of the company for all days within the reporting period — for example, month, divided by the number of days in the relevant period. Can also take, for example, the total figure for the year by months and divided by 12. The specific method of application of the formula depends on the tasks facing the personnel service of the enterprise.

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

Using the payroll in the assessment of labour resources

The Practical application of such indicators, as headcount or average number can also be carried out as part of the valuation of labour resources of the enterprise. Examine this aspect in more detail.

There are a large number of characteristics of labor resources, analyze the staffing services businesses and other stakeholders relevant to the business. Labor force — is one of the key resources of any organization, qualification level and other relevant characteristics which determine the competitiveness of the business model of the company, so her estimation, the managers of the firms can pay close attention.

Key features of the workforce

Among the most significant characteristics of the labor force:

- increment;

- recruiting personnel;

- actually working professionals.

Under the absolute increase is justified to understand the difference between the index of the number of employees as at the beginning and end of a reporting period. In turn, calculating the relationship between the indicator end and the beginning of the reporting period can be determined, the rate of growth of the labor force. These indicators have value if a quantitative assessment of labor potential of the company.

In addition, the human resources departments of companies can solve problems related to the planning structure of the state based on the classification of specialists to the different categories of staff. Among the most significant indicators applied in this case — de-facto payroll of employees. It reflects the number of employees who are at their place of work during the day. This figure can be determined taking into account various adjustments — for example, those that take into consideration estimated absenteeism at work.

Another important parameter characterizing the availability of labor resources of the company — the actual number of working professionals. It has a fundamental difference, in particular, from the de-facto number — since the parameter does not include indicators such as the value of a day of downtime, that is, those for which specialists have not begun to work throughout the working day on the schedule.

Assessment of labour resources: nuances

Let us Consider in more detail how you can apply these indicators to assess enterprise staff. Labor force — this, as we noted above, the most important resource of the organization, and therefore management must be rational and reflect the specifics of building a business model of the company.

The Main purpose of the management and competent employees in this case — to provide the maximum productivity in order to increase volumes supplied to the market of goods or services, as well as ensuring high efficiency of production. To do this, management can assess the structure of state enterprises in order to identify: security of the firm and its divisions the necessary labor resources, indicators of staff turnover indicators characterizing productivity in the enterprise, the effective use of employees working time, rational use of enterprise wage Fund.

Data Sources, through which can be obtained from key performance indicators to solve these problems — such as, for example, the number of employees, their payroll, or the average number, most are accounting documents — for example, the form № P-4, as well as in-house data sources — for example, timesheets prepared by the HR Department.

Information about human resources: the order of evaluation

Now Consider whatthe order can be estimated resources of the company.

Using the indicators in question, the competent personnel Department specialists of the company, first of all, analyze them for compliance with targets. If there are changes, we evaluate not only quantitative characteristics but also qualitative. In the process of analysis of indices for various categories of specialists identifies the various deviations from the numbers that were recorded in previous periods and on the basis of comparison data is interpreted. Its main user is the user organization that can use the data obtained for decision-making:

- to increase the size of the state of the company;

- to change the structure of state firms to improve productivity in the enterprise;

- the changes to the governance structure of the organization in order to improve the effectiveness of communication between the employees of the company in solving those or other problems.

It is Worth noting that the list of employees, their average size and other characteristics used in the evaluation of labor potential of the company, in many cases are complemented with other indicators to make analysis of the structure of the state, and more informative. For example, the calculation can be taken from the qualification structure of the staff of the enterprise, its structure, in terms of skills and competencies. In many cases, personnel officers and management in making decisions about the optimization of the structure of the state can focus just the same on the training of specialists, than the application of certain organizational measures aimed at improving the model of personnel management of the company.

But in many cases more important is the actual security company specialists of a particular profile. It may well turn out that the company is experiencing deficiencies personnel possessing required level of qualification.

Using the assessment of labour resources with business expansion

Analysis of the structure of the staff of the company can be used also when solving the tasks, which characterizes the expansion. A detailed study of the labor potential in the enterprise, the productivity of workers who perform their activity in the firm, will improve the deployment efficiency of new capacities of the enterprise — for example, when opening another factory line in another city. The availability of analytical data obtained by personnel specialists and managers of the parent company, will allow to make a typical regular schedule to generate the optimal schedules, the distribution of professional posts at the different structural units of the company.

Summary

Thus, the calculation of payroll and number of employees of the company based on average values, supplemented by other important indicators that characterize the labor potential of the company — for example, recruiting a composition, allows the management of the firm to address the key issues related to the improvement of work efficiency in the enterprise, optimizing productivity, the deployment of new capacities of the enterprise.

It is Important to approach the analysis of relevant indicators comprehensively, keeping in mind the qualification characteristics of certain groups of professionals, the specifics of the market trends and what is also very important — the relevant provisions of the legislation of the Russian Federation. Successful solution of such problems will allow the company to be more competitive in the market, ready to implement growth strategies and plans aimed at supporting stable development of the company.