The study of the state structure and assessment of the labor potential of the 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 list of employees of the enterprise should include all employees who are engaged in permanent, seasonal or temporary work - from the moment of their enrollment in the staff of the organization. At the same time, both the specialists present and the absent are taken into account in the list of employees every day.
The accounting rules for employees established by law presuppose reflection in the list:
- employees who actually came to work, as well as those who did not perform their labor functions due to downtime;
- employees who are on business trips while maintaining wages in the company;
- employees who did not come to work due to illness;
- employees who did not appear at the workplace due to the performance of state duties;
- employees hired on a part-time or weekly or part-time basis;
- workers of agricultural organizations;
- specialists hired for a probationary period;
- employees performing work at home;
- citizens who study at departmental institutions;
- citizens who are temporarily involved in agricultural work while maintaining salaries for the main position.
At the same time, the list of employees, taking into account part-time workers, does not include employees who, according to the law, carry out labor activities within the shortened schedule, for example, due to their minor age, work in harmful conditions. Also, women can work according to the shortened schedule, who are given additional breaks in the implementation of labor activities for feeding the child.
A complete list of categories of workers that should be included in the list of employees of the enterprise is given in the Instruction for statistics on the number of employees approved by the USSR State Statistics Committee in 1987 (Instruction No. 17-10-0370 of September 17, 1987). It is noteworthy that this source of law is still valid, and its jurisdiction operates at the federal level.
Payroll: main categories of specialists
In general, the list of employees of the enterprise is represented by 3 main categories of specialists:
- working on an ongoing basis or for more than a year under an employment contract;
- executed temporarily - for a period not exceeding 2 months, and in the case of the replacement of a temporarily absent specialist - not exceeding 4 months;
- working under a seasonal contract, which is concluded for a period not exceeding 6 months.
But a lot depends on the content of the agreements establishing legal relations between a particular employee and employer. It can be noted that the payroll of employees as of a weekend or holiday should be taken equal to the corresponding indicator recorded on the previous working day. Similarly - if there are 2 or more days off or holidays. The payroll as at 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 falling into the list of enterprises. It will also be useful to consider which categories of specialists are not included in the list of workers in accordance with the norms adopted by the USSR State Statistics Committee.
Which employees are not on the list?
In this case, we are talking about employees who:
- not included in the staff of the enterprise and carry out their labor functions in accordance with the agreement on one-time work;
- issued at the enterprise in the framework of part-time from other organizations;
- attracted to the company by agreement with a state organization;
- temporarily issued for work in another company, despite the fact that they do not retain salaries in the main position;
- directed to study with a separation from work and receiving a scholarship at the expense of the employer;
- students in vocational guidance;
- employees undergoing training for subsequent work in new enterprises;
- Young professionals who are on vacation paid by the company after graduation;
- sent a letter of resignation to the personnel department, and also stopped working until the expiration of the warning period or in the absence thereof.
Moreover, if an employee in one company carries out labor at 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 in the list of specialists.
The list of employees as of a certain date should include all employees who have been hired since that date, and at the same time, dismissed specialists should not be included in it.
Along with the payroll, in the legislation of the Russian Federation there are norms in accordance with which the average number of employees can be determined. We study its specifics in more detail.
Why are the average number of employees needed?
The considered indicators can be used due to fairly frequent changes in the structure of the enterprise staff. The average number (the calculator is the main tool for determining it) is calculated according to the following formula: the sum of the payroll staff of the company 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 indicator for the year by months and is divided by 12. The specific method of applying the formula depends on the tasks that the personnel service of the enterprise faces.
In practice, the average number of employees can be determined, for example, in order to generate reports. 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 in average terms within the reporting period - month, quarter, half year, year.
Use of payroll when assessing labor resources
The practical use of indicators such as payroll or average numbers can also be carried out as part of the assessment of the labor resources of the enterprise. We will study this aspect in more detail.
There are a large number of labor characteristics analyzed by human resources of enterprises and other interested structures related to business. Workforce is one of the key resources of any organization, the level of qualification and other significant characteristics of which determine the competitiveness of the company's business model, therefore, firm managers can pay close attention to its assessment.
Key labor characteristics
Among the most significant characteristics of the workforce:
- growth;
- attendance;
- actually working specialists.
By absolute growth it is legitimate to understand the difference between the indicator of the number of specialists at the beginning and end of a given reporting period. In turn, by calculating the relationship between the corresponding indicator at the end and beginning of the reporting period, it is possible to determine the growth rate of the workforce. Such indicators are relevant if a quantitative assessment of the labor potential of the company is carried out.
In addition, the personnel services of enterprises can solve problems associated with planning the state structure based on the classification of specialists in one or another category of employees. Among the most significant indicators used in this case is the explicit payroll composition of employees. It reflects the number of employees who are at 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 alleged non-attendance of employees.
Another important parameter characterizing the provision of labor resources of the company is the number of actually working specialists. It has a fundamental difference, in particular, from an explicit amount - since the parameter under consideration does not include such an indicator as the value of one-day downtime, that is, those during which specialists did not begin to carry out labor activities throughout the working day according to the schedule.
Human Resources Assessment: Nuances
Let us consider in more detail how these indicators can be applied in order to assess the enterprise personnel. Workforce is, as we noted above, the organization’s most important resource, and therefore its management should be rational and reflect the specifics of building the enterprise’s business model.
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 of production organization. To this end, management can assess the structure of the enterprise’s staff in order to identify: the security of the company and its structural divisions with the necessary labor resources, staff turnover indicators, indicators characterizing labor productivity in the enterprise, efficient use of working time by employees of the company, rationality of the use of the wage fund by the enterprise .
Data sources through which key indicators can be obtained to solve these problems - such as, for example, the number of employees of the organization, their list or average number of employees, are most often reporting documents - for example, form No. P-4, as well as internal corporate data sources - for example, time sheets compiled by HR specialists.
Human Resources Data: Assessment Procedure
Let us now consider in what order the assessment of the personnel resources of an enterprise can be carried out.
Using the considered indicators, competent specialists of the personnel department of the company, first of all, analyze them for compliance with the planned indicators. If changes are observed, not only its quantitative characteristics are evaluated, but also its qualitative ones. In the process of analyzing indicators for various categories of specialists, various deviations from the figures that were recorded according to the results of previous reporting periods are identified, and based on a comparison of the data, they are interpreted. Its main user is the organization’s management, which can use the data obtained to make decisions:
- on the increase in the number of employees of the company;
- about changing the structure of the company’s staff in order to improve labor productivity in the enterprise;
- on making changes to the management structure of the organization in order to increase the effectiveness 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, in many cases are supplemented by other indicators that make it possible to make the analysis of the company's staff structure even more informative. For example, the qualifications of the staff of the enterprise, its structure in terms of professional skills and competencies of employees can be taken into account. In many cases, when making decisions on optimizing the structure of the staff, the personnel and management of a company may focus more on the professional development of specialists than on the application of certain organizational measures aimed at improving the personnel management model of an enterprise.
But in many cases, the actual provision of the company with specialists of one profile or another is of greater importance. It may well become clear that the company is experiencing shortages of personnel with the necessary level of qualification.
Using workforce valuation for business expansion
Analysis of the structure of the company’s staff can also be used in solving problems characterizing the expansion of the business. A detailed study of the labor potential of the main enterprise, labor productivity indicators of workers who carry out their activities in this company, will increase the efficiency of the deployment of new enterprise capacities - 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, create optimal work schedules, and distribute specialist positions for various structural units of the enterprise.
Summary
Thus, the calculation of the payroll, as well as the number of employees on the basis of average values, supplemented by other significant indicators characterizing the labor potential of the company - for example, the explicit composition, allows the management of the company to solve the most important problems associated with improving labor efficiency in the enterprise, optimizing labor productivity deployment of new enterprise facilities.
It is important to approach the analysis of the relevant indicators comprehensively, while taking into account the qualification characteristics of certain 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 problems 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.