Aquí hay un extracto que cubre su pregunta. Deman cron
NOTAS cron busca en su área de spool (/ var / spool / cron / crontabs) archivos crontab (que llevan el nombre de las cuentas en / etc / passwd); los crontabs encontrados se cargan en la memoria. Tenga en cuenta que no se debe acceder directamente a los crontabs en este directorio: se debe usar el comando crontab para acceder a ellos y actualizarlos.
cron also reads /etc/crontab, which is in a slightly different format
(see crontab(5)). Additionally, cron reads the files in /etc/cron.d:
it treats the files in /etc/cron.d as in the same way as the
/etc/crontab file (they follow the special format of that file, i.e.
they include the user field). However, they are independent of
/etc/crontab: they do not, for example, inherit environment variable
settings from it. The intended purpose of this feature is to allow
packages that require finer control of their scheduling than the
/etc/cron.{daily,weekly,monthly} directories to add a crontab file to
/etc/cron.d. Such files should be named after the package that supplies
them. Files must conform to the same naming convention as used by run-
parts(8): they must consist solely of upper- and lower-case letters,
digits, underscores, and hyphens. If the -l option is specified, then
they must conform to the LSB namespace specification, exactly as in the
--lsbsysinit option in run-parts.
/var/spool/cron/directorio es una especialidad de Linux (consulte el Estándar de jerarquía de archivos ) y la ubicación puede variar en sistemas que no sean Debian actuales.