2 personal income tax delivered more than the average number. Written explanation in the tax sample. Why do inspectors need information about the average headcount

Select a rubric 1. Business law (237) 1.1. Instructions for starting a business (26) 1.2. Opening IP (27) 1.3. Changes in the USRIP (4) 1.4. Closing IP (5) 1.5. OOO (39) 1.5.1. Opening LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing of entrepreneurial activity (13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll (3) 1.8.2. Maternity payments (7) 1.8.3. Temporary disability allowance (11) 1.8.4. General issues of accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash desks (14) 2. Entrepreneurship and taxes (415) 2.1. General issues of taxation (27) 2.10. Tax on professional income (9) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (36) 2.4.1. VAT (17) 2.4.2. personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (64) 2.7.1. Off-budget funds (9) 2.8. Reporting (86) 2.9. Tax incentives (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Pension reporting services (4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. State support for small businesses (6) 5. STAFF (104) 5.1. Leave (7) 5.10 Remuneration (6) 5.2. Maternity benefits (2) 5.3. Sick leave (7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Labor protection (9) 5.8. Employment (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. Legislative framework (37) 7.1. Clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Primary documents (35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application Forms (12) 8.5. Decisions and protocols (2) 8.6. Charters of LLC (3) 9. Miscellaneous (25) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal Disputes (4)

The tax authorities carefully monitor the implementation of legislation by taxpayers. In particular, this is manifested in the fact that if they find any inaccuracies, you will have to provide a written explanation to the tax office. For personal income tax, you can see a sample of such a statement in this article.

Situations when it is necessary to provide an explanation of the tax

The tax authorities may request clarification in different cases. So, for example, a situation may arise when the amount of accrued, withheld, and also paid tax will differ. Or, also, there is a possibility that the deductions will be applied in an incorrect way. The amount of tax may also be less than the amount paid in the previous year by more than ten percent. All this attracts the attention of the tax authorities. Some examples are discussed in more detail below.

A technical error

The difference in the amount of taxes may well not be intentional, it may occur as a result of an error. In this case, you should not worry, just indicate this in the explanation and indicate the correct amount (see example below).

The difference between the information provided in the forms 3-NDFL and 2-NDFL

Another unfortunate case, which may be a reason for requesting clarifications. To receive a deduction, the 3-NDFL form is used, and for income - 2-NDFL. Naturally, there should be no difference between the figures indicated in them; this may lead the tax authorities to the idea that the employee receives unofficial wages. However, again, there is no need to worry if this was not done on purpose, you just need to indicate it in the explanation.

Average number of employees: discrepancy in numbers

It is necessary that the number of 2-NDFL certificates correspond to the average number of employees. Otherwise, the tax authorities will have doubts that all employees are properly registered.

What happens if no explanation is provided?

A report on the average number of employees (AHR) must be submitted by all individual entrepreneurs and organizations (regardless of the chosen taxation system) that had employees in the calendar year.

At the same time, newly created organizations (not individual entrepreneurs) must submit a report to the SFR twice: once after creation, and the second at the end of the year.

For individual entrepreneurs without employees, starting from January 1, 2014, submit information on the SFR not necessary.

Form of the average number

The current form of the average headcount, valid in 2019 (download the form).

Sample of filling out the form

You can see a sample of filling out the form of the average number of people on this page.

Deadline for the submission of the SCR in 2019

Information on the average headcount is submitted by:

Operating individual entrepreneurs and organizations

Newly established organizations

Not later 20th of the month following the month in which the organization was established.

Penalty for failure to deliver the average headcount

Fine for violation of the deadline for submitting the SCR is 200 rubles. Also, they can additionally fine the chief accountant or head of the organization in the amount of 300 before 500 rubles. There is no penalty for providing incorrect information.

note that even after paying the fine, a report on the average number of employees will have to be submitted in any case.

Where to take the SHR in 2019

A report on the average payroll number of employees is submitted to the tax authority:

• IP at the place of residence;
• LLC at the location (legal address).

The address and contact details of your tax office can be found using this service.

Note: the average headcount at the location of separate subdivisions does not need to be submitted. Data on employees of departments are indicated in a general report for the entire organization, which is submitted to the IFTS of the head office.

Ways to submit CHR in 2019

The average number can be submitted:

1. In paper form (in 2 copies). One copy will remain in the tax office, and the second (with the necessary mark) will be given back. It will serve as confirmation that you have submitted the declaration.
2. By mail by registered mail with a description of the attachment. In this case, an inventory of the investment and a receipt must remain, the date of which will be considered the date of delivery of the number.
3. In electronic form via the Internet (under an agreement through an EDI operator or a service on the website of the Federal Tax Service).

note, when submitting information to the SFR in paper form, some IFTS may additionally require you to attach a file with an electronic version of the report on a diskette or flash drive.

How to calculate the average headcount (formula)

Step 1. Calculate the number of full-time employees

To do this, we use the following formula:

H 1 \u003d H m / D m

h m- the sum of the average number of employees for each day of the month (that is, it is necessary to calculate the average number of employees for each day of the month and add);

D m is the number of calendar days in a month.

Result no need to round.

CHR for a weekend or holiday is taken equal to the number for the previous working day.

When calculating the average headcount not taken into account:

1. External part-time workers (employees whose main place of work is another organization).
2. Individuals working under GPC agreements (civil law).
3. Women on maternity or parental leave.
4. Employees on study leave without pay.

If both an employment and a civil law contract are concluded with an employee at the same time, then it must be taken into account when calculating as one person.

Part-time employees at the initiative of the employer(probationary period and homeworkers), as well as employees for whom the law establishes half-holiday(including the disabled), when calculating the AFR, they are taken into account as whole units.

Step 2. Calculate the number of employees who worked part-time

Employees working under an employment contract part-time (including those who did not come to work due to illness or a business trip) are taken into account when calculating the NFR proportionate to hours worked.

This is done according to the following formula:

H 2 \u003d T total / T rd / D slave

T total- the total number of man-hours worked by these employees in the reporting month.

T rd- the length of the working day, based on the duration of the working week established in the organization. For example, with a 40-hour five-day work week, this figure will be 8 hours, with a 36-hour week - 7.2 hours, and with a 24-hour week - 4.8 hours.

3d slave- the number of working days according to the calendar in the reporting month.

Result no need to round.

Example. The employee worked part-time (4 hours) 22 working days per month, while the duration of the working day in the organization is 8 hours. The average number in this case will be equal to: 0,5 (88 / 8 / 22).

Step 3. Calculate the average number of employees per calendar year

To calculate the average number of employees, it is necessary to add the headcount indicators ( Ch 1 and Ch 2 ) for all months of the year and divide the result by 12 months.

If the result is a non-integer number, then need to be rounded(discard less than 0.5, and round 0.5 or more to the nearest whole unit).

Calculation example

Initial data

Company LLC has a 40-hour five-day work week.

In 2019, from January to November, on the basis of employment contracts, 15 people(in December there were 11 of them, as 4 people were fired due to staff reduction).

For September and October, 5 new employees were given fixed-term part-time employment contracts, according to which they worked 4 hours a day.

Throughout the year, 3 external part-time workers worked in the organization, who are on the payroll of another company.

Calculation of the average headcount

In each of the months (in the period from January to November), the average number of employees working full day, was equal to 15 people(external part-timers are not taken into account in the calculation). In December, the number of such employees is 11 people.

Now let's calculate the average number of employees who worked during the year part time:

In September and October there were 22 working days, so the number in each of these months is equal to:

(4 hours x 5 employees x 22 business days) / 8 hours / 22 business days = 2,5

Below is a table of the average number of employees for each month, taking into account the results obtained:

Thus, for 2019, the average number of employees is equal to: 15 people(181 people / 12 months).

Why do we need the average number of tax

The indicator of the average headcount is involved in the calculation of some taxes, and the method of reporting to the tax authorities depends on it.

For individual entrepreneurs on a patent, the average number of employees in all types of activities should not exceed 15 people.

There are other situations in which the exact number of employees may be of interest to representatives of the tax authorities.

The main indicators of the company's activity include information on the average number of employees. This calculation is made either by an accountant or an employee of the personnel department. The headcount is necessary when preparing reports to the Pension Fund, tax, Rosstat, IFTS, etc. In addition, at the beginning of each year, business entities must submit a report. Consider how to calculate the average number of employees.

The average headcount is an indicator of the number of employees of the company who were employed in it, calculated on average over a certain period.

According to the current norms of the law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.

The average headcount report must also be sent to newly registered entities. For them, the law provides for a special period - no later than the 20th day of the month following the month of registration of the company in the tax office. They also submit this report together with everyone at a certain time. This means that the average headcount for newly created organizations is presented twice.

These data are necessary when calculating taxes, other indicators, for example, the size of the average monthly wage. In addition, the average headcount is a criterion that distinguishes business entities when they submit reports to the tax and non-budgetary funds.

Important! Individual entrepreneurs who do not have employees are exempted from submitting these reports starting from 01/01/2014.

Where to submit and how to send reports

Existing regulations determine that the average headcount should be surrendered by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at the location. If the firm has structural subdivisions, then it must report in general for all employees, including those employed in branches and separate branches.

This report can be filled out manually or using specialized programs and Internet services.

You can submit it to the tax office:

• By directly handing a paper document to the inspector - in this case, two forms must be submitted, on one of them the responsible person puts a mark on receipt and returns it to the company representative;
• By the method of sending a report on paper by mail with a description of the attachment;
• With the help of electronic document management - for this, the company must have an EDS and an EDI program.

Depending on the region where the company is located, the IFTS may ask you to submit an electronic copy of it along with a paper document.

Deadlines for submitting the report on the average headcount

Once again, we note that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:

• For newly organized organizations(IPs are not included here) - no later than the 20th day of the month following the one in which it was carried out.
• For existing organizations and entrepreneurs who have employees, information is provided once a year - until January 20 of the year following the reporting one.
• Upon liquidation of an LLC or closure of a sole proprietorship these reports must be submitted before the established date of deregistration or liquidation.

How to calculate the average number of employees

The calculation of this indicator must be approached responsibly due to the importance it has for the inspection bodies. When calculating it, it is necessary to use data, e and employees of the company, provision, etc.

Many specialized programs, if you enter all the necessary data into them, the average number can be calculated automatically. But it is still desirable for a company specialist to know the methodology for calculating this indicator.

Determination of the number for each day in a month

First you need to find out the number of full-time employees in the company. On working days, this value is equal to the number of people with whom labor agreements are signed, including those who are on business trips and on sick leave.

In this case, this volume does not take into account:

• External part-timers;
• Workers with work contracts;
• Employees on maternity leave or caring for a baby;
• Employees on study leave without pay;
• Employees who, according to the contract, work part-time or weekly. At the same time, those for whom the reduced working time is fixed by law (for example, those employed in places with harmful conditions) are taken into account in the calculation;

Important! The number of employees on a day off is considered the same as on the last working day before it. This means that the employee fired on Friday participates in the calculation on Saturday and Sunday. Companies that do not have a single labor contract put “1” for the billing month, taking into account their leader, even if he does not receive a salary.

Monthly calculation of the number of full-time employees

This number is defined as the sum of the number of fully employed employees for each day of the month divided by the number of days in the month:

Chm \u003d (D1 + D2 + ... + D31) / Kd, where:

• D1, D2 ... - the number of workers for each day of the month;
• Kd is the number of days in a month.

Example. From March 1 to March 17, the company had 15 full-time employees. March 18 was, so the total number by the end of the month was 16 people.

We get: (15 people * 17 days + 16 people * 14 days) / 31 \u003d (255 + 224) / 31 \u003d 15.45 the result is not rounded.

Calculation of the average number of part-time employees

First you need to calculate the total number of hours that part-time workers have worked. In this case, days spent on vacation or on sick leave are counted by the number of hours worked on the last day preceding this event.

Then the average number of such employees is determined. To do this, the total amount of hours worked by them per month is divided by the product of the number of days of work in the month and the number of hours worked per day.

Chn \u003d Hs / Rch / Rd, where:

• Hs - the total number of hours per month worked by part-time employees;
• Rh - the number of working hours per day, in accordance with the duration of the working week, which is set in the company. So, if a 40-hour week is used, then 8 hours are set, 7.2 hours is set at a 32-hour week, 4.8 hours is set if the week is 24 hours long;
• Rd - the number of days of work in a month, in accordance with the calendar.

Example. An employee in the month of March worked 24 days out of the entire month part-time. With a duration of 8 hours, this amounted to 4 hours a day.

Calculation: 24 days * 4 hours per day / 8 hour week / 24 = 96 / 8 / 24 = 0.5. the result is not rounded.

Calculation of the average number of all employees per month

To determine the total number, you need to add the average number of full-time and part-time employees. The final value is rounded according to mathematical rules - more than 0.5 upwards, and less is discarded.

Chs \u003d Chm + Chn, where:

• Chm - The received number of fully employed employees per month;
• Chn - The received number of part-time employees for the month.

Example. Let's take the initial data of the above described examples, where employees worked for the month of March.

Calculation: 15.45 + 0.5 = 15.95

Calculation of the average number for the year

After the number has been calculated for each month, the average number for the entire year is determined.

To do this, the values ​​\u200b\u200bof all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.

Chg \u003d (Chs1 + Chs2 + ... + Chs12) / 12, where

• Chs1 , Chs2 ... - the resulting average number for each month.

If the company was registered during the year and did not work for the entire period, then the total amount is still divided by 12.

In addition to the annual, for some reports it is necessary to determine the quarterly number on average. It is produced in a similar manner, only the result of adding the indicators for the quarter is divided by three.

An example of calculating the average number of employees of an organization

In this example, we do not have a part-time worker. All work full time.

Billing month	Initial data (number of employees)	Calculation of indicators
January	from 01 to 31.01.2015 - 16 people.	16
February	from 01 to 25.02 2015 - 17 people; from 26.02 to 28.02.2015 - 18 people.	Since from February 1 to February 25, 25 days in the company there were 17 people and 3 days - from February 26 to February 28 - 18 people, we get: (17 * 25 + 18 * 3) / 28 = 17.1
March	from 01.03 to 31.03.2015 - 18 people.	18
April	from 01.04 to 30.04.2015 - 18 people.	18
May	from 01.05 to 04.05.2015 -18 people; from 05.05 to 31.05.2015 - 17 people.	Since there were 18 people from May 1 to May 5, and 17 employees from May 5 to May 31, we get: (4*18+27*17)/31=17.1
June	from 01.06 to 30.06.2015 - 17 people.	17
July	from 01.07 to 31.07.2015 - 17 people.	17
August	from 01.08 to 31.08.2015 - 16 people	16
September	from 01.09 to 30.09.2015 - 16 people.	16
October	from 01.10 to 25.10.2015 - 16 people; from 26.10 to 31.10.2015 - 17 people	(26*16+5*17)/31=16,2
November	from 01.11 to 30.11.2015 - 17 people	17
December	from 01.12 to 20.12.2015 - 18 people; from 21.12 to 31.12.2015 - 16 people.	(20*18+11*16)/31=17,3
Average headcount as of 01/01/2016		(16+17,1+18+18+17,1+17+17+16+16+16,2+17+17,3)/12=16,89 Result - 17

Penalty for not passing the average headcount

If a company or entrepreneur did not submit a report on the average number on time or did not submit at all, then the tax authority may impose a fine in the amount of 200 rubles for each document (according to the Tax Code).

In addition, through the court, a guilty official may be fined 300-500 rubles for the same violation. (according to the Code of Administrative Offenses).

However, even if the fine has been paid, the company or entrepreneur must file it anyway.

Also, failure to submit a report can be considered by the tax authorities as an aggravating circumstance in the event of other similar violations. This, in turn, will result in double fines in the future.

Average headcount form 2016

(KND form 1110018).

How this article will help: You will find out what the tax authorities are now paying attention to when checking 2-NFDL certificates and how to answer their questions. What it will save you from: From an administrative fine for the director and disputes with inspectors about underestimating the tax base for personal income tax.

Important detail If no explanation is provided for certificates 2-NDFL, inspectors can fine the director or chief accountant for 2000-4000 rubles. And whether or not to attach supporting documents to the explanations is already at your discretion.

In the near future, any company may receive a requirement from the Federal Tax Service on the need to clarify certain data in certificates 2-NDFL for 2013. After all, it is in the summer, after companies and individuals report on income subject to personal income tax, that tax authorities begin to carefully study the reporting on this tax.

Be careful: conduct a desk check certificates 2-NDFL inspection is not allowed. After all, such certificates are not declarations.

It is safer to answer such a requirement, otherwise there is a possibility that the Federal Tax Service Inspectorate will fine the director or chief accountant in the amount of 2000-4000 rubles. ( Part 1 Art. 19.4 Administrative Code of the Russian Federation).

We have prepared four sample explanations for you, by sending them to the Federal Tax Service Inspectorate, you can remove all questions from inspectors on certificates and at the same time not harm the company.

Question number 1: why do the amounts of calculated, withheld and transferred tax differ

The inspectors are sure that the difference in the amounts of personal income tax indicates that the company does not fully withhold and transfer the tax. Or does it too late.

When you receive a request for clarification on this matter, check the certificates again. To do this, compare the data account 68 subaccount "personal income tax" and in certificates 2-NDFL.

Perhaps the payment was, but lost. Then it is worth conducting a reconciliation with the inspection.

A common reason for discrepancies is that the tax for December 2013 was transferred already in January 2014. It also happens that last year a separate subdivision was closed and the organization stopped paying personal income tax to the inspection at the place of its registration.

Technical errors are not excluded. For example, they did not fill out the listed personal income tax in the certificates. Or they accidentally duplicated the calculated, withheld and transferred tax also in the line “Amount of tax not withheld by the tax agent”.

Finally, they could simply forget to transfer the tax. Then pay additional personal income tax and transfer penalties with a separate payment. This will not exempt you from a penalty of 20 percent of late payment tax ( Art. 123 Tax Code of the Russian Federation). But inspectors can fine the organization only during an on-site inspection.

So, if you find an error, describe it in the comments and resubmit the corrected ones. certificates 2-NDFL(sample below). But not for all people who received income in 2013, but only certificates with errors.

Let's say there are no errors according to the company. Then you have every right to write in the explanations.

An important detail If errors are found in previously submitted 2-NDFL, submit updated certificates. Please attach copies of your explanations.

Question number 2: why in the certificates there is less income than the employees themselves declared in 3-personal income tax

Perhaps an employee of your company passed declaration 3-NDFL for the last year. For example, to declare income from the sale of a car or receive a deduction for the purchase of an apartment, treatment or study.

Inspectors, checking the declaration with the certificate, sometimes find that income in 2-personal income tax less than declared. For tax officials, such inconsistencies are one of the signs that the company is giving out gray wages.

Such discrepancies are not the concern of the company's accountant. Indeed, how can an organization know why a person declared more income than in the certificate 2-personal income tax? Maybe it was a typo. Or the citizen received additional income from other organizations or from the sale of property, etc.

And if so, the person himself must explain to the inspectors the origin of income in 3-personal income tax. The company may limit itself to reporting that there are no errors in its 2-NDFL certificates(sample below).

Of course, before that, you need to check again, all of a sudden there are inaccuracies in the certificates.

An important detail In the explanations of different incomes in the employee's personal declaration and certificate, it is enough to indicate whether there are errors in 2-NDFL or not.

Question number 3: why the number of certificates differs from the average number

Tax authorities always compare information about the average headcount and the number certificates 2-NDFL. According to the inspectors, if the number of employees in the information on the number of employees is greater than the number of certificates, then the company forgot to hand over one or more pieces 2-personal income tax.

There may be several reasons for such discrepancies. The most common is that the indicator is overestimated in the information (for example, they counted an employee on maternity leave, although they should not have).

Another common reason for inconsistencies is that information about the number is considered for the whole company, and some of the certificates were handed over at the place of registration of a separate division.

Write a free-form letter to the inspectors explaining the reason for the discrepancies (sample below).

If needed, Attach corrected numbers to the letter. There is no danger in this - the law does not provide for a penalty for an error in information.

An important detail If the discrepancies arose due to an error in the information on the number, attach an amendment to the explanations.

Question number 4: why there are no certificates for people from whom you did not withhold personal income tax

The Inspectors consider that, even if a report has been made 2-personal income tax with sign 2, it is obligatory to submit certificates with sign 1. That is, in fact, duplication of reporting is obtained. First you need to inform the tax authorities (no later than a month after the end of the year) that the tax could not be withheld. And then (until April 1 inclusive) once again submit the same data already in certificate 2-NDFL.

According to the tax authorities, certificates with attribute 1 must be submitted for all people who have received income from the company. Even on those from whom she could not withhold tax ( letter of the Federal Tax Service of Russia for Moscow dated March 7, 2014 No. 20–15/021334).

So if a company has submitted only certificates for some physicists with attribute 2, it is better to send explanations (sample below), attaching 2-personal income tax with attribute 1 to them. Of course, only for these same people, and not for all employees. Be careful: since the certificates were submitted late, the tax authorities have a formal reason to fine the company - 200 rubles each. for each document paragraph 1 of Art. 126 Tax Code of the Russian Federation).

However, such a fine is illegal. After all, the company has already submitted certificates with sign 2 ahead of time. The judges are on the side of the companies ( Decree of the Federal Antimonopoly Service of the Urals District of September 24, 2013 No. Ф09-9209/13).

In conclusion, we add that the FIU can also request clarifications on 2-personal income tax. The fact is that the base for insurance premiums and income tax is similar (although not identical). However, the due date for payments for 2013 has already expired on 15 May. So such requests are possible only in the case of an on-site audit of the fund or if the company submits an updated calculation of contributions.

Carefully! It is safer to duplicate certificates with feature 1 if you previously reported in Form 2-NDFL that you were unable to withhold tax. This will eliminate the dispute with the tax authorities.

The main thing to remember

1 Personal income tax amounts in one certificate may differ due to technical errors. And the most common reason for discrepancies is that the tax for December 2013 was transferred in January 2014.

2 The company is not obliged to find out why the incomes in the 2-NDFL certificate and the 3-NDFL declaration differ. The taxpayer himself is responsible for the information in the personal declaration.

3 Differences between the number of 2-personal income tax submitted and the average headcount are possible due to the fact that the company has a separate division. And references to its employees were handed over to another inspection.

4 It is safer to submit 2-NDFL certificates for those people from whom you could not withhold tax. Even if they have already reported such an impossibility to the inspection.

More about 2-personal income tax

Document:part 1 article 19.4 of the RF Code of Administrative Offenses.