diff --git a/src/__tests__/plan.test.ts b/src/__tests__/plan.test.ts
index a73853b..0135a83 100644
--- a/src/__tests__/plan.test.ts
+++ b/src/__tests__/plan.test.ts
@@ -1,6 +1,10 @@
 import { describe, it, expect, beforeAll, afterAll, beforeEach } from "vitest";
 import prisma from "../config/database";
-import { resolveCell, resolveGrid } from "../services/plan.service";
+import {
+  resolveCell,
+  resolveGrid,
+  listPlanUsers,
+} from "../services/plan.service";
 
 // ---------------------------------------------------------------------------
 // Test fixtures
@@ -170,3 +174,16 @@ describe("plan.service.resolveGrid", () => {
     expect(cells[adminUserId]["2099-06-03"]?.note).toBe(`${N}A`);
   });
 });
+
+// ---------------------------------------------------------------------------
+// listPlanUsers
+// ---------------------------------------------------------------------------
+
+describe("plan.service.listPlanUsers", () => {
+  it("returns at least the admin user", async () => {
+    const users = await listPlanUsers();
+    const found = users.find((u) => u.id === adminUserId);
+    expect(found).toBeDefined();
+    expect(found?.has_attendance_record).toBe(true);
+  });
+});
diff --git a/src/services/plan.service.ts b/src/services/plan.service.ts
index f6adc95..0cf1fad 100644
--- a/src/services/plan.service.ts
+++ b/src/services/plan.service.ts
@@ -195,3 +195,53 @@ export async function resolveGrid(
 
   return result;
 }
+
+export interface PlanUser {
+  id: number;
+  full_name: string;
+  username: string;
+  role_name: string | null;
+  is_active: boolean;
+  has_attendance_record: boolean;
+}
+
+/**
+ * Return users that should appear as columns in the plan grid:
+ * everyone with the `attendance.record` permission, ordered by
+ * role/team name then full_name. Admins are included by default.
+ *
+ * The `users` model uses the relation field name `roles` (NOT `role`)
+ * for the foreign key to `roles.id`. The roles-to-permissions join
+ * table is `role_permissions`, which has a relation `permissions`.
+ */
+export async function listPlanUsers(): Promise<PlanUser[]> {
+  const rows = await prisma.users.findMany({
+    where: {
+      is_active: true,
+      roles: {
+        role_permissions: {
+          some: { permissions: { name: "attendance.record" } },
+        },
+      },
+    },
+    include: {
+      roles: {
+        select: { name: true },
+      },
+    },
+    orderBy: [
+      { roles: { name: "asc" } },
+      { last_name: "asc" },
+      { first_name: "asc" },
+    ],
+  });
+
+  return rows.map((u) => ({
+    id: u.id,
+    full_name: `${u.first_name} ${u.last_name}`.trim(),
+    username: u.username,
+    role_name: u.roles?.name ?? null,
+    is_active: u.is_active ?? true,
+    has_attendance_record: true,
+  }));
+}