Average number of employees. Information on the average number of employees Average number for the year of change

Rosstat issued Order No. 428 dated October 28, 2013, with approved Instructions for filling out forms for monitoring statistical data. This document must be used as a guide when calculating the average number of employees. The instructions should be applied when filling out forms intended for the Pension Fund.

The average number of staff is an indicator on which the institution’s right to receive benefits will depend, such as, for example: the possibility of using a simplified taxation system, the possibility of submitting simplified statistical reporting, VAT benefits, etc.

The average number includes:

• average number of employees;
• average number of external part-time workers;
• the average number of employees who performed work under a civil contract.

To calculate the average payroll number, you must first determine the payroll number of employees for each day (calendar) of the reporting period. It takes into account:

• employees who are registered under an employment contract for temporary, permanent or seasonal work for 1 day or more;
• owners of the organization who work and receive wages in it.

In this case, it is necessary to take into account both employees who are actually working and those who are absent from work for any reason.

That is, the payroll should include:

• employees who came to work, including those not working due to downtime;
• employees who are in, if the institution retains their salary, as well as those on short-term business trips abroad;
• employees who did not show up for work due to illness;
• employees who did not show up for work due to the performance of state and public duties;
• employees who are hired under a probationary period, etc.

Calculation of the average number of employees

The average headcount for the year is determined by summing this indicator for all months of the year (reporting) and dividing the resulting amount by 12.

To determine the number for a month, it is necessary to sum this indicator for all days of the month and divide by the number of days in the month.

To calculate the average headcount for a quarter, sum up this indicator for all months in the quarter and divide by 3

It is necessary to take into account that the number of employees on a weekend or holiday is considered equal to the number on the previous working day.

In the case of 2 or more weekends or holidays in a row, the number for each such day is considered equal to the given indicator for the working day that preceded the weekend or holidays (see Holidays and weekends ⊗). The calculation of the average headcount is carried out in accordance with the daily accounting of the number of employees.

Their number for each day must correspond to the information according to which the number of workers who showed up and did not show up for work is determined.

Video reference “Calculation of the average number of personnel of an organization”

Video training on calculating the average number of personnel working under various conditions: under an employment contract, part-time, shift work, etc. The lesson is taught by the teacher of the site “Accounting and Tax Accounting for Dummies”, chief accountant Gandeva N.V. To watch the lesson online, click on the video ⇓

Algorithm for calculating the average number of employees

1. First, we find the number of employees who worked each day of the month.
2. Then we determine the average number of employees for the month and quarter
3. Finally, we calculate the number for six months, 9 or 12 months.

Formula for calculating the number of employees

This parameter is calculated for each day of the month, with each employee defined as an entire unit.

Paragraph 79 of the Instructions provides a list of employees taken into account when calculating the headcount. It includes the following employees:

1) those who came to work, as well as those absent due to downtime;

2) those employed part-time or a week, as well as those employed half-time according to the staffing schedule;

3) absent due to temporary disability;

4) those who were on business trips, including employees who went on short-term business trips abroad;

5) absent due to the performance of public or state duties;

6) employed on a probationary period;

7) those who have entered into an agreement with an enterprise to perform work at home (homeworkers);

8) students and persons studying in educational institutions, working at the enterprise during practical training, if they are enrolled in workplaces;

9) temporarily separated from work to be sent to educational institutions to acquire a new specialty or improve their qualifications (if their salary has been maintained);

10) who are on study leave (if their salary has been partially or fully retained);

11) who are on vacation and entering educational institutions, as well as taking entrance exams without maintaining their salary at the place of work;

12) who had a day off for overtime in the general accounting of working hours, as well as according to the work schedule of the enterprise;

13) those on regular and additional vacations granted in accordance with the law and regulations, including employees who were on vacation and subsequently dismissed;

14) those who have earned a day of rest for going to work on non-working days;

15) employed for the purpose of replacing workers absent for valid reasons;

16) who were on leave to care for a child, in connection with pregnancy and childbirth, as well as due to the adoption of a newborn child;

17) who took part in strikes;

18) who were on leave without pay, and the duration of the leave does not matter;

19) citizens of other states who worked in organizations on Russian territory;

20) who were under investigation until a court decision was made;

21) internal part-time workers.

An employee registered as an internal part-time worker or receiving two, one and a half, or less than one rate in one organization is counted in the payroll as one whole unit.

To the payroll Such categories of workers are not included, How:

1) external part-time workers;

2) those who worked under civil contracts;

3) employees taken away from work for the purpose of being sent by the enterprise to study at educational institutions and receiving a scholarship paid from the funds of this enterprise; employees with whom a special contract for vocational training was concluded and they were paid a stipend during their studies;

4) hired for work in accordance with contracts concluded with government agencies for the provision of labor;

5) those transferred to work in another company without maintaining their salary, as well as persons sent to work abroad;

6) lawyers;

7) members of the cooperative who do not have employment contracts with the enterprise;

8) those who submitted a letter of resignation and stopped working without warning management or before the expiration of the warning period. This category of workers is excluded from the payroll from the very first day of absence from work;

9) owners of the enterprise who do not receive wages;

10) military personnel performing their military duties.

The number of employees on the list for a non-working day is equal to their number for the previous working day.

Calculation of the average number of employees per month

When performing such a calculation, the following employees must be excluded from the payroll:

• women who were on leave due to pregnancy and childbirth;
• persons who were on leave due to the adoption of a newborn from a maternity hospital;
• employees who were on leave to care for a young child;
• persons who studied in educational institutions or passed entrance exams with the provision of additional leave without pay;

Workers who were not included in the payroll and were recruited to work under special contracts with government agencies to provide additional labor are counted in the average payroll as whole units.

Calculation of the average number of employees who have not worked full time

To determine the average number of persons on the payroll who worked part-time, it is necessary to take them into account in proportion to the time they actually worked.

The number of such employees is calculated as follows:

1. First, the total number of days worked by these persons is calculated by dividing the total number of man-hours for the reporting month by the time of the working day (8 hours, or 4.8 hours).
2. After this, the average number of part-time employees for the reporting period is determined in terms of full-time employment.

The number of man-days worked is divided by the number of days (working) in the reporting month. As for employees who worked part-time according to the staffing table, employment contract, or transferred with their written consent to part-time work, they are taken into account in proportion to the time worked.

1. Determine the total number of man-days worked by these employees. To do this, the total number of man-hours worked during the reporting month is divided by the length of the working day. The length of the working week should be taken into account. Example:
   24 hours - for 4 hours (hours) (with a 6-day working week) or for 4.8 hours (with a 5-day week);
   36 hours - for 6 hours (for 6 days) or for 7.2 hours (for 5 days);
   40 hours - by 6.67 hours or 8 hours, respectively.
2. After this, the average number of workers who were part-time for the reporting month is calculated, taking into account their full-time employment. To do this, the number of person-days worked is divided by the number of calendar working days in the reporting month. In this case, hours for the previous working day are conditionally included in the number of man-hours worked for days of vacation, illness, absences (if they fell on working days in accordance with the calendar).

When calculating the average number of employees per month, the number of employees on the payroll for each day of the month according to the calendar is summed up. All non-working days are also taken into account. The result must be divided by the number of days in the month.

An example of determining the average number of employees

Let's look at how the calculation is made for employees who worked full time (with a 5-day work week) for the reporting month of September 2014.

Total: 12074

The total number of payroll employees for the entire calendar month who fall into the average payroll number is 12,074, the number of days in the month is 30. In this case, the number of employees for September was 402 people (12,074: 30).

Example of calculation for part-time work

Calculation of the average number of employees for the quarter

The average number of employees for one quarter is calculated as follows: the average number of employees for all quarterly months is added up, and then the result is divided by 3 months.

Calculation for 6, 9 or 12 months

The average number of employees for any specific period of time is calculated as follows: the average number of employees for all months of the reporting year is added up and the result is divided by the corresponding number of months.

If the enterprise operated for less than a full year, then to determine the average number of employees for the year, you need to add up the number of employees for all months of operation of the enterprise and divide the result by 12.

Examples of calculating the average number of employees

An example of calculating the average number of employees No. 1

Example of calculating the average number of employees No. 2

Average number of employees: general procedure and calculation formula

When calculating the average headcount, you should be guided by the procedure that Rosstat prescribes to use for filling out the statistical form P-4. This procedure was approved by Rosstat orders:

• dated October 28, 2013 No. 428 - for use for the periods 2015-2016 (including for reporting on headcount for the Federal Tax Service for 2016);
• dated October 26, 2015 No. 498 - for use in 2017;
• dated November 22, 2017 No. 772 - starting from 2018.

The general formula for calculating the average number of employees per year can be presented as follows (clause 79.7 of Rosstat instructions No. 772):

Average year = (Average 1 + Average 2 + ... + Average 12) / 12,

Average number of years is the average headcount for the year;

Average number 1, 2, etc. - average number for the corresponding months of the year (January, February, ..., December).

In turn, to calculate the average number of employees per month, you need to sum up the number of employees for each calendar day of the month, including holidays and weekends, and divide this amount by the number of calendar days of this month.

Average headcount of a newly created organization: an important feature

When calculating, newly created organizations sum up the average number of employees for all months worked in the corresponding year and divide the resulting amount by 12, and not by the number of months of work, as one might assume (clause 79.10 of Rosstat instructions No. 772).

For example, an organization was created in September. The average number of employees in September was 60 people, in October - 64 people, in November - 62 people, in December - 59 people. The average number of employees for the year will be 20 people:

(60 + 64 + 62 + 59) / 12.

For information on the procedure for submitting information about the average number of employees to the tax office, read the article “We provide information on the average number of employees” .

The number of employees: what is it and how to calculate it

The headcount is the number of personnel in an organization on a specific calendar day of the month. It includes all employees with whom employment contracts have been concluded, including temporary and seasonal ones. And not only those who actually worked that day, but also those who were absent from work, for example, on a business trip, on sick leave, on vacation (including at their own expense) and even skipped work (see the full list). in paragraph 77 of Rosstat instructions No. 772).

• external part-time workers;
• working under GPC agreements;
• owners who do not receive a salary from the organization, etc.

NOTE! Employees on maternity leave or “children’s” leave are generally included in the payroll, but are not taken into account in the average payroll. But if they work part-time or at home with benefits, With2018 , in the SSC they are taken into account (clause 79.1 of Rosstat instructions No. 772).

How to count part-time workers

It all depends on the basis on which part-time employment is applied.

If part-time work is an initiative of the employer or a legal requirement, such workers are considered a full-time employee. And if part-time work is established by an employment contract, staffing schedule or with the written consent of the employee, then in proportion to the time worked in the following order (clause 79.3 of Rosstat instructions No. 772):

1. Calculate the total number of man-days worked. To do this, divide the man-hours worked by the length of the working day, based on the length of the working week:

• with a 40-hour work week - by 8 hours (with a 5-day work week) or by 6.67 hours (with a 6-day work week);
• at 36-hour - by 7.2 hours (with a 5-day work week) or by 6 hours (with a 6-day work week);
• at 24-hour - by 4.8 hours (with a 5-day work week) or by 4 hours (with a 6-day work week).

1. The average number of part-time workers for the reporting month is determined in terms of full employment. To do this, divide the person-days worked by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences, the hours of the previous working day are conditionally included in the number of man-hours worked.

Let's explain with an example (for a regular 40-hour 5-day work week).

The organization had 7 employees working part-time in October:

• four worked 23 days for 4 hours, we count them as 0.5 people (4.0: 8 hours);
• three - 3.2 hours a day for 23, 15 and 10 working days, respectively - this is 0.4 people (3.2: 8 hours).

Then the average number will be 2.8 people:

(0.5 × 23 × 4 + 0.4 × 23 + 0.4 × 15 + 0.4 × 10) / 22 working days in October.

Read about the length of working hours in this article. “Normal working hours cannot be exceeded?” .

Results

The calculation of the average number of employees is carried out by all employers and submitted annually to the Federal Tax Service. Since 2018, updated rules for calculating the average number of employees, approved by Rosstat Order No. 772, have come into force.

Every year, as of January 1, organizations and individual entrepreneurs with their employees prepare a report on the average headcount for the past year.

The information cannot be included in either tax reporting or accounting. However, they are necessary for Federal Tax Service inspectors to understand in what form the taxpayer must report - electronic or paper.

Responsibility for failure to submit information is established:

• fine on the taxpayer 200 rubles. (Clause 1 of Article 126 of the Tax Code);
• fine for officials 300÷500 rubles. (Clause 1 of Article 15.6 of the Administrative Code).

Report form

The report is short - all information fits on one page. Its form was approved by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25/174@.

After the usual fields for INN, KPP, taxpayer name, there is a date field as of which the information is being provided. For example, when submitting information for 2016, you will need to indicate 01/01/2017. Below is a field for the average headcount indicator (hereinafter referred to as SCH).

MSS are shown in whole numbers. You need to round a fraction according to the general rules of mathematics: if the first decimal place is less than 5, then it is discarded; if it is greater, the decimal place is increased.

You can submit information both on paper and via the Internet - there are no restrictions. The deadline is January 20 of the year following the reporting one, and for newly created organizations - the 20th day of the month following the creation.

The parent companies draw up a general report, including employees of separate divisions (Letter of the Ministry of Finance dated February 14, 2012 No. 03-02-07/1-38).

From the Instructions it follows that in order to calculate the average value for the year, you need to add up the average value for each month. In this case, the divisor is equal to 12 in any case - even if the company is formed at the end of the year.

Let's figure out what is included in the concept of average number of employees.

We are talking about a list of employees, including those hired temporarily or for a season, who are present at their workplaces during working hours or are absent for certain reasons. “Good” reasons for not removing an employee from the list include:

• business trip (regardless of duration);
• sick leave;
• vacation (regular or administrative);
• home work.

• persons on parental leave or maternity leave (clause 81.1 of the Instructions);
• employees studying on-the-job, with whom an apprenticeship agreement has been concluded (clause “e”, clause 80 of the Instructions);
• employees who took leave at their own expense to take entrance exams at an educational institution (clause 81.1 of the Instructions).

In addition, the following are not included in the calculation:

• external part-time workers (clause “a”, clause 80 of the Instructions);
• freelancers working under GPC agreements (clause “b”, clause 80 of the Instructions);
• founders, if they are not on staff and do not receive salaries (clause “g”, clause 80 of the Instructions).

So, to calculate the total number of employees for a month, you need to add up the headcount (NH) of employees for each calendar day and divide the result by the number of calendar days. The number of employees on non-working days (holidays, weekends) is the same as on the previous working day.

Example 1

The number of employees of the LLC as of April 1 was 12 people. On April 5, they hired one more employee, and on the 18th, two were fired. Let's determine the average value for April.

MSS April = (12 people × 4 days + 13 people × 14 days +11 people × 12 days) : 30 days = 12.07 people

A company may have part-time employees, working, for example, three days a week or part-time. If part-time work is agreed upon with the administration and enshrined in the employment contract, then the SSC for such employees is calculated separately.

Then the total monthly average for the organization is calculated using the formula:

Example 2

Let's add the conditions of example 1. The LLC operates on a five-day basis with an 8-hour working day. On April 8, a part-time technician was hired. Let us remind you that in April 2016 there are 21 working days. Let's calculate the total SSC for April.

TSS month of part-time employees: ((4 hours × 16 work days) : 8 hours) : 21 work days = 0.38 people

TSS April: (12.07 people + 0.38 people) = 12.45 people

Table. Working hours

Good day! The new year 2016 has arrived and now is the time to write an article about SSN (average number of employees) in 2016.

I have already discussed the topic of SSC in the article “”. Having rummaged through the legislative documents, I did not find any changes that came into force in 2016.

The last document that discusses the SSC isorder of Rosstat dated October 28, 2013 No. 428. It was on the basis of this that I prepared an article for the SSCH 2015.

But the topic is the topic, so we will repeat the material covered, and for those who are encountering this issue for the first time there will be complete and useful material.

I would like to immediately remind you that Individual entrepreneurs who are not registered as SSC employers do not submit reports in 2016 in the same way as in 2015.

ATTENTION! Read the paragraph above correctly, this means entrepreneurs who are not registered with the Pension Fund and not those who do not have employees!

You can be an employer without having a single employee (if you are registered in these institutions), I myself encountered this and when the SSC test was canceled for entrepreneurs who are not employers in 2014, I did not interpret this innovation correctly. I didn’t have any employees (individual entrepreneur) and I didn’t submit my reports to the SSC with peace of mind, after which it turned out that I was an employer and I was fined 4,000 rubles, 1,000 rubles each. for each quarter and only after I deregistered as an employer and now stopped submitting reports to the SSC. (here is such an unsuccessful personal experience in interpreting legislation).

And so, the average number of employees for an LLC or individual entrepreneur in 2016:

SSC for entrepreneurs and LLCs in 2016

As I said above, individual entrepreneurs who are not registered as employers do not have to submit these reports. Let me explain right away that any newly opened individual entrepreneur is not initially an employer and in order to hire employees, such individual entrepreneurs must register as employers.

Regarding the LLC, there is no question, any organization is automatically an employer, since even the director, who must be in any LLC, is an employee.

Abbreviation SSCH

SCH – stands for the average number of employees in an organization or an entrepreneur.

How to take the SSC in 2016

The reporting of the SSC is submitted to the tax office at the place of registration of the entrepreneur or organization. In order to submit SSC reports, you must fill out and submit a special form to the tax office: download the SSC form. How to fill out the SSC correctly: download a sample of filling out the SSC 2016.

Deadline for submitting the average number of employees in 2016

1. If you have just opened an LLC or carried out its reorganization, you must submit reports to the SSC before the 20th day of the month following the one in which the LLC was opened or the reorganization was carried out;
2. If you are closing an LLC or individual entrepreneur, then you also need to submit reports to the SSC;
3. Submitting annual reports to the SSC for LLCs and individual entrepreneurs for 2016 is required before January 20, 2017.

Who is not included when calculating SSC reporting

1. Women who are on maternity or child care leave;
2. Employees working part-time;
3. Employees who work in the organization under contracts;
4. Trainees and students;
5. The individual entrepreneur himself is not included in the average number of employees, since he is not an employee and does not receive a salary.

Formula for calculating the MPV for 2016

In order to correctly calculate the average number of employees for 2016, you need to use the formula:

SSC (for 2016)= ((Avt for January 2016)+(Avr for February 2016)+(Avr for March 2016)+(Avr for April 2016)+(Avr for May 2016)+(Avr for June 2016)+ (Avt for July 2016)+(Avt for August 2016)+(Avt for September 2016)+(Avt for October 2016)+(Avt for November 2016)+(Avt for December 2016)) : 12

From the formula it is clear that we take the average value for each month in 2016 and add them up and then divide by 12 (this is the number of months). This is exactly what the formula for calculating the average number of employees for 2016 looks like.

Formula for calculating the monthly average in 2016

Let's assume that you need to find out the size of the SCN for January 2016:

Let’s also assume that the organization was on vacation until 01/11/2016, and the number of people from January 1 to 11 was 4, and from 01/11/2016 they hired 2 more people. The first thing I want to note is that weekends do not affect the calculation of the MSS in any way! Now let’s see what the calculation of the MFC will look like in our particular case for January:

SSC (for January 2016)= ((01/01/2016 = 4 people)+(01/02/2016 = 4 people)+(01/03/2016 = 4 people)+(01/04/2016 = 4 people)+(01/05/2016 = 4 people )+(01/06/2016 = 4 people)+(01/07/2016 = 4 people)+(01/08/2016 = 4 people)+(01/09/2016 = 4 people)+(01/10/2016 = 4 people )+(01/11/2016 = 6 people)+(01/12/2016 = 6 people)+(01/13/2016 = 6 people)+(01/14/2016 = 6 people)+(01/15/2016 = 6 people )+(01/16/2016 = 6 people)+(01/17/2016 = 6 people)+(01/18/2016 = 6 people)+(01/19/2016 = 6 people)+(01/20/2016 = 6 people )+(01/21/2016 = 6 people)+(01/22/2016 = 6 people)+(01/23/2016 = 6 people)+(01/24/2016 = 6 people)+(01/25/2016 = 6 people )+(01/26/2016 = 6 people)+(01/27/2016 = 6 people)+(01/28/2016 = 6 people)+(01/29/2016 = 6 people)+(01/30/2016 = 6 people )+(01/31/2016 = 6 people)) : 31 = (4+4+4+4+4+4+4+4+4+4+6+6+6+6+6+6+6+ 6+6+6+6+6+6+6+6+6+6+6+6+6+6):31 = 166: 31 = 5.35

As you understand, I put down the numbers to make it more clear, but when calculating, you simply put the number of employees for each day and add them up, in my case, when adding up it turned out to be 166 and divide the resulting amount by the number of days in the month (in January there are 31 days) that's why I divided by the number 31, the result was not an integer 5.35

Of course, you must understand that employees can only be integers, so we round to integers.

Let's remember the school curriculum: if the number after the decimal point is less than 5, then we round down, if 5 or more than 5, then round up.

If you look at my example: 5.35 – after the decimal point there is 3, which is less than 5, therefore we round down, that is, to 5.

In my case, we found that the MSS for January 2016 = 5.

We perform the same procedure for each month of the year and substitute the resulting numbers into the MSS formula for 2016.

How to calculate the MCV for 2016

We have already learned how to calculate the MSP for a month, and I will not calculate for each month, you will do it yourself.

1. MSS January 2016 = 3;

2. MSS February 2016 = 3;

3. TSS March 2016 = 4;

4. MSS April 2016 = 1;

5. MSS May 2016 = 1;

6. TSS June 2016 = 8;

7. MSS July 2016 = 11;

8. TSS August 2016 = 11;

9. MSS September 2016 = 2;

10. MSS October 2016 = 1;

11. MSS November 2016 = 4;

12. MSS December 2016 =4.

Let's remember the formula for calculating the MPV for 2016= ((Avt for January 2016)+(Avr for February 2016)+(Avr for March 2016)+(Avr for April 2016)+(Avr for May 2016)+(Avr for June 2016)+ (Avt for July 2016)+(Avt for August 2016)+(Avt for September 2016)+(Avt for October 2016)+(Avt for November 2016)+(Avt for December 2016)) : 12

All that remains is to substitute the obtained data by month and divide by 12 (number of months)

For my case: MSS for 2016= (3+3+4+1+1+8+11+11+2+1+4+4): 12 = 4.25 As you can see, the number is again not an integer and needs to be rounded, in my case again downward. Total MSS for 2016 = 4 (exactly for my example, your numbers will be completely different).

Calculation of the average value in 2016 (not a full year)

Let’s assume that the individual entrepreneur registered as an employer in July 2016. How do we calculate the MPV for 2016?

Everything is very simple, we calculate in the same way as for a regular year, only for the months in which the individual entrepreneur was not an employer we put zeros, for the months in which the individual entrepreneur was an employer, I will again take as an example the data that I used before:

TWS for the partial year 2016= ((January 2016 = 0)+(February 2016 = 0)+(March 2016 = 0)+(April 2016 = 0)+(May 2016 = 0)+(June 2016 = 0)+(July 2016 = 11) +(August 2016 = 11)+(September 2016 = 2)+(October 2016 = 1)+(November 2016 = 4)+(December 2016 = 4)) : 12 = (0+0+0+0+0+ 0+11+11+2+1+4+4):12= 2.75

We round in the same way as when calculating a full year, that is, 2.75 is rounded to 3.

TSS for partial year 2016 = 3 – for our specific case.

Currently, many entrepreneurs use this Internet accounting to calculate taxes, contributions and submit reports online, try it for free. The service helped me save on accountant services and saved me from going to the tax office.

The procedure for state registration of an individual entrepreneur or LLC has now become even simpler. If you have not yet registered your business, prepare documents for registration completely free of charge without leaving your home through the online service I have tested: Registration of an individual entrepreneur or LLC for free in 15 minutes. All documents comply with the current legislation of the Russian Federation.

This is how it is necessary to calculate the average number of employees. I hope you don’t have any questions left, if you still have them, then ask them in the comments to the article or in my group in contact “

The main performance indicators of the company include information on the average number of employees. This calculation is made either by an accountant or a human resources employee. The headcount is necessary when preparing reports to the Pension Fund, tax office, Rosstat, Federal Tax Service, etc. In addition, at the beginning of each year, business entities must submit a report. Let's look at how to calculate the average number of employees.

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

According to the current regulations 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. The law provides for a special period for them - no later than the 20th day of the month following the month of registration of the company with the tax office. They also submit this report together with everyone else within a certain time frame. This means that the average headcount for newly created organizations is presented twice.

This data is necessary when calculating taxes and other indicators, for example, the average monthly salary. In addition, the average headcount is a criterion that distinguishes between business entities when they submit reports to tax and extra-budgetary funds.

Important! Individual entrepreneurs who do not have employees are exempt from submitting these reports starting from January 1, 2014.

Where to submit and methods of sending reports

Existing regulations determine that the average number of employees must be submitted by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at their location. If a company has structural divisions, then it must report generally for all employees, including those employed in branches and separate departments.

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

You can submit it to the tax office:

• By directly delivering a paper document to the inspector - in this case, you need to submit two forms, on one of them the responsible person puts a mark of receipt and returns it to the company representative;
• The method of sending a report on paper by mail with a list of attachments;
• Using electronic document management - for this, the company must have an electronic digital signature and an electronic document flow program.

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

Deadlines for submitting the average headcount report

Let us note once again 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 operating organizations and entrepreneurs who have employees, information is provided once a year - before January 20 of the year following the reporting year.
• Upon liquidation of an LLC or closure of an individual entrepreneur 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 inspection bodies. When calculating it, you must use data from e and company employees, provision, etc.

Many specialized programs, if you enter all the necessary data into them, can calculate the average number of employees automatically. But it is advisable for a company specialist to know the methodology for calculating this indicator

Determining the number for each day of the month

First you need to find out the number of full-time employees in the company. On weekdays, this value is equal to the number of people with whom employment agreements have been signed, including those on business trips and on sick leave.

However, this volume does not take into account:

• External part-time workers;
• Workers with contract agreements;
• Employees on maternity leave or childcare leave;
• Employees on study leave without pay;
• Employees who, according to the contract, work part-time or part-time. At the same time, those for whom reduced working hours are fixed by law (for example, those employed in places with hazardous 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 an employee fired on Friday is included in the calculation on Saturday and Sunday. Companies that do not have a single employment contract put “1” for the billing month, taking their manager into account, 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 full-time employees for each day of the month, divided by the number of days in the month:

Chm=(D1+D2+…+D31)/Kd, where:

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

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

We get: (15 people * 17 days + 16 people * 14 days) / 31 = (255+224)/31 = 15.45 We do not round the result.

Calculation of the average number of part-time employees

First, you need to calculate the total number of hours worked by part-time workers. In this case, days spent on vacation or 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 in a month is divided by the product of the number of days of work in a month and the number of working hours per day.

Chn=Chs/Rch/Rd, where:

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

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

Calculation: 24 days * 4 hours a day / 8 hour week / 24 = 96 / 8 / 24 = 0.5. the result obtained 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 workers. The final value is rounded according to mathematical rules - more than 0.5 is rounded up, and less is discarded.

Chs = Chm+Chn, where:

• Chm - Received number of fully employed employees per month;
• Chn - Received number of part-time employees per month.

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

Calculation: 15.45 + 0.5 = 15.95

Calculation of the average number per year

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

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

Chg = (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 number, for some reports it is necessary to determine the quarterly number on average. It is done in a similar manner, only the total of 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 have no part-time workers. Everyone works full time.

Penalty for failure to submit the average number

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

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

However, even if the fine has been paid, the company or entrepreneur is still required to file it.

Also, failure to submit a report may be considered by the tax authorities as an aggravating circumstance if other similar violations occur. This, in turn, will entail double fines in the future.

Average headcount form 2016

(KND form 1110018).