How is the average number of employees of a new company determined? Number of employees

To calculate taxes and statistics, the average number of employees, abbreviated as SSN, is used. At its core, the average number of employees in an organization for a certain period. Basically, the calculation period is the calendar year. The reporting form for the SSC was approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@.

To correctly calculate the SCH, you need to know how many employees there are in the company and what the nature of their employment is. The procedure for calculating the SSC was approved by Rosstat Order No. 772 of November 22, 2017.

How to calculate the average number of employees

The total capital value for the year is calculated using the formula: TSS year = (TSP for January + TSP for February + … + TSP for December) / 12.

To calculate the monthly average of employees, add up their daily payroll number and divide the resulting value by the number of calendar days in a particular month. At the same time, do not forget that on weekends and holidays the total number of employees will be equal to the number of employees on the previous working day.

When calculating the SCH, follow the rules: an employee working under an employment contract is a whole unit, even if in fact he is on sick leave, on a business trip or does not work full time; The SSC does not include employees working under a GPC contract, hired on a part-time basis, as well as co-owners of the company who are not paid a salary by the company. Employees who have not worked full time are counted in proportion to the time they worked.

Example. Polis LLC has the following indicators of the monthly average:

• January - 1,
• February - 1,
• March - 3,
• April - 3,
• May - 5,
• June - 7,
• July - 7,
• August - 5,
• September – 4,
• October – 4,
• November – 4,
• December - 4.

TSS at the end of the year = (1 + 1 + 3 + 3 + 5 + 7 + 7 + 5 + 4 + 4 + 4 + 4) / 12 = 48 / 12 = 4.

Important! From the beginning of 2018, all employees who are on maternity leave or parental leave, but continue to work part-time or at home, while maintaining the right to receive social benefits, must be included in the calculation of the SSC (clause 79.1 of the Rosstat instructions No. 772).

SCN of part-time workers = ∑ (employee hours worked per day / standard hourly duration of a working day * number of days worked) / number of working days in a month.

Example. Three employees at Bereg LLC worked part-time in October:

• one of them worked 2 hours a day for 21 working days. He is counted daily as 0.25 people (worked 2 hours / 8 hours according to the norm);
• three workers worked 4 hours a day for 15 and 10 working days. They count as 0.5 people (4/8).

TMR of part-time workers = (0.25 x 21 + 0.5 x 15 + 0.5 x 10) / 22 working days in October = 0.81. The company will take this value into account when determining the employees’ average wage

If an employee works part-time and is required by law to do so, count them as a full-time employee.

Some employees are not included in the SSC:

• women who were on leave due to pregnancy and childbirth;
• persons who were on leave to adopt a newborn directly from the maternity hospital, as well as on parental leave;
• employees studying at institutions of the Ministry of Education and who were on additional leave without pay, as well as those planning to enter these institutions;
• employees who were on leave without pay while taking entrance exams.

When to take the SSC

Details about the dates for submitting information about employees’ SSC are indicated in clause 3 of Art. 80 of the Tax Code of the Russian Federation and explained by letters of the Federal Tax Service No. 25-3-05/512 dated 07/09/2007 and No. CHD-6-25/535 dated 07/09/2007. Organizations submit a report:

• after its opening or reorganization, they submit the SSC before the 20th day of the month following the month of registration or reorganization of the company;
• annually submit information on the SSC before January 20 for the ended calendar year;
• in case of liquidation of the company no later than the official closing date.

Individual entrepreneurs:

• Individual entrepreneurs who employ employees, along with all organizations, submit information about the SSC by January 20 for the ended calendar year;
• upon completion of business activities no later than the date of official closure of the individual entrepreneur;
• Individual entrepreneurs do not submit a report on the occasion of their registration, as well as a report from the SSC at the end of the year, if there are no employees.

Fines according to the SSC

If you submit a report on the organization’s SSC on time, you will face a fine of 200 rubles for each unsubmitted document (Clause 1 of Article 126 of the Tax Code of the Russian Federation). The director of the company, as an official, will also be held administratively liable for delaying a report or providing distorted data in accordance with Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation and will impose a fine of 300 to 500 rubles.

Keep records of employees and submit reports on SSC in Kontur.Accounting - a convenient online service for maintaining records, calculating wages and benefits, and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.

The procedure for calculating the number of employees is determined by law and established in Rosstat Resolution No. 69 dated November 20, 2006 (hereinafter referred to as the Resolution).

Headcount

The full list of employees who are included in the payroll contains clause 88 of the Resolution. Let's present it below, but for now we'll suggest you remember a few rules for calculating payroll numbers:

1. The payroll includes all employees who have an employment relationship with the employer. Simply put, those with whom an employment contract (both fixed-term and indefinite) was concluded and who performed permanent, temporary or seasonal work for one day or more.

2. When calculating the indicator, owners of organizations who worked and received wages in their company are taken into account.

3. The list of employees for each calendar month takes into account both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism).

4. The payroll number for each day must coincide with the data in the employees’ working time sheet.

Document fragment. Clause 88 of Rosstat Resolution No. 69 dated November 20, 2006.

Workers who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not many of them, so we advise you to remember them all:

• external part-time workers;
• performing work under civil contracts;
• working under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and are included in the average number of employees;
• transferred to work in another organization without pay, as well as sent to work abroad;
• those aimed at studying outside of work, receiving a scholarship at the expense of these organizations;
• those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. Such employees are excluded from the payroll from the first day of absence from work;
• owners of the organization who do not receive wages;
• lawyers;
• military personnel.

• homeworkers,
• internal part-timers,
• employees registered in one organization for two, one and a half or less than one rate,
• persons hired on a part-time, part-time or half-time basis.

Average headcount

The very name of the indicator tells us that the average number of employees is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations. Next, we will show all the calculations using examples. But first we draw your attention to an important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:

• women on maternity leave;
• persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as on additional leave to care for a child;
• employees studying in educational institutions and on additional leave without pay;
• employees entering educational institutions and on leave without pay to take entrance exams.

• Order for employment (form N T-1),
• Order on transfer of employees to another job (Form N T-5),
• Order on granting leave (Form N T-6),
• Order to terminate the employment contract (Form N T-8),
• Order to send an employee on a business trip (Form N T-9),
• Employee personal card (form N T-2),
• Timesheet for recording working hours and calculating wages (form N T-12),
• Time sheet (form N T-13),
• Payroll statement (Form N T-49).

Let's move on to the calculations

The average number of employees per month is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days in the month.

Please note: the calculation takes into account holidays (non-working days) and weekends. The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if weekends or holidays span several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday. This condition is contained in paragraph 87 of the Resolution.

Example 1. LLC "Kadry Plus" employs 25 people under employment contracts. The established work schedule is a 40-hour, five-day work week. The payroll as of November 30 is 25 people.

From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.

On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.

From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him.

On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a probationary period of two months.

On December 24, driver Gorbachev submitted his resignation and did not return to work the next day.

Weekends and holidays in December were the 1st, 2nd, 8th, 9th, 15th, 16th, 22nd, 23rd, 30th, 31st. Therefore, on these days the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.

Of the workers listed above, the payroll for December will include:

• Ivanov - from December 1 to December 31,
• Petrova - from December 1 to December 31,
• Sidorov - from December 10 to 31,
• Alekseeva - from December 18 to 31,
• Bortyakova - from December 19 to 31,
• Vikulov - from December 20 to 31,
• Gorbachev - from December 1 to December 24.

Petrov’s accountant is not taken into account in the average headcount (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.

For clarity, let’s draw up a table that defines the payroll for December 2007:

The number of employees of LLC "Kadry Plus" in December 2007

Let's calculate the average headcount for December:

802 person-days : 31 days = 25.87 people

In whole units it will be 26 people.

The rules for calculating the average number of employees for a quarter, year or other period are as follows: it is necessary to add up the average number of employees for each month of the period and divide by the number of months. Let’s say, if you want to know the indicator for a quarter, then you need to divide by 3, if for a year - by 12. In this case, the indicator obtained for the month should not be rounded to whole units. Only the final result of the average headcount for the billing period is subject to rounding.

Four nuances when calculating the average number of employees

Point 1. If the organization carried out business activities for less than a full month, then it should calculate the average number of employees for this period as follows. The sum of payroll employees for all days of work must be divided (oddly enough) by the total number of calendar days in the month (clause 90.8 of the Resolution). A similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate an indicator for a quarter or a year, then, regardless of the duration of work in the period, it is necessary to add up the average number of employees for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the indicator for the entire year 2007, then it must add the average number of employees for November and December and divide the resulting value by 12.

Example 2. The newly formed Lyubava LLC began operating on October 25, 2007. As of this date, the payroll number of employees was 4 people. On October 30, employment contracts were concluded with three more people. Until the end of 2007, there was no movement of personnel.

Work schedule: 40-hour, five-day work week.

Let's calculate the average number of employees of the company for 2007.

1. The list of employees for October is shown in Table 2:

List of employees of Lyubava LLC in October 2007

2. Determine the average number of employees by month.

For October it is equal to 1.1 people. (34 person-days: 31 days).

Since in subsequent months the payroll of employees did not change for each day, the average number of employees for November will be 7 people. (210 person-days: 30 days) and for December also 7 people. (217 person-days: 31 days).

3. Let’s calculate the average number of employees for 2007:

(1.1 people + 7 people + 7 people): 12 months. = 1.26 people

In whole units it will be 1 person.

Nuance 2. If an organization was formed as a result of the reorganization or liquidation of a company or on the basis of separate or non-independent divisions, then when calculating the average number of employees, it must take into account the data of its predecessors.

Nuance 3. Organizations that have temporarily suspended work for reasons of production and economic nature determine the average number of employees according to general rules.

Nuance 4. If employees of an organization are transferred on their own initiative to part-time work (part-time work) or work at half the rate (salary), you need to remember the following. In the payroll, such persons are counted for each calendar day as whole units, while in the average payroll - in proportion to the time worked (clauses 88 and 90.3 of the Resolution). The calculation algorithm is given in example 3.

Please note: if a shortened (part-time) working day (working week) is provided to employees in accordance with the law or at the initiative of the employer, then they should be counted as whole units for each day. These categories of workers include minors, people employed in jobs with hazardous working conditions, women who are given additional breaks from work to feed a child or who work in rural areas, disabled people of groups I and II.

Example 3. The Lux company has a 5-day, 40-hour work week. The payroll consists of 2 people who, on their own initiative, work part-time. So, in December, Lebedeva worked 13 days, 5 hours a day, Sanina - 17 days, 7 hours. In December 2007 there were 21 working days.

It is necessary to determine the average number of employees for December.

1. We determine the total number of man-days worked by these persons (in our case, Lebedeva and Sanina).

To do this, divide the total number of man-hours worked in the desired month (December) by the length of the working day. The number of man-hours worked by Lebedeva is 65 man-hours (13 days x 5 hours), and by Sanina - 119 man-hours (17 days x 7 hours). To determine the length of the working day, you need to divide the number of working hours per week by the number of working hours per day. In our case it will be equal to 8 hours (40 hours: 5 hours). The total number of man-days will be 23 man-days. ((65 person-hours + 119 person-hours): 8 hours).

2. The next step is to calculate the average number of part-time workers per month in terms of full employment. To do this, divide the result by the number of working days in the month (in December there are 21). We get 1.1 people. (23 person-days: 21 days).

3. To determine the average number of employees for a month, add the previous indicator and the average number of other employees. That is, it is necessary to keep separate records of such employees.

In our case, the company has only 2 part-time employees, so the average headcount for December will be 1.1 people. In whole units - 1 person.

Average number

To calculate this indicator, we need to determine the average number of external part-time workers and persons performing work under civil contracts.

The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of part-time workers.

And the average number of persons performing work under civil contracts is determined according to the general rules for calculating the average number of employees. But there are still some peculiarities. So, if an employee on the payroll of a company has entered into a civil law agreement with it, he is counted only in the payroll and only once (as a whole unit). Also, the average number of employees under civil contracts does not include individual entrepreneurs.

Thus, by adding all three indicators, we can determine the average number of employees. Note: it must be rounded to whole units.

The number of people employed in the country's economy is the totality of workers at enterprises of all forms of ownership. When calculating this indicator, it is important to avoid repeated calculations, since many people work for several organizations at once. The admission and departure of employees are formalized by order of the director. The accounting department should also have a calculation of the average number of employees (for 2014, for example). This data is submitted when filling out forms RVS - 1 and 4-FSS.

Concept

— 2 employees worked 4 hours for 10 days. They are counted as 0.5 units;

— 3 people worked 2 hours for 20, 7 and 5 days respectively. They are counted as 0.25 people (2\8).

The average number of such employees was:

(0.5 x 10 x 2 + 0.25 x 20 + 0.25 x 7 + 0.25 x 5) : 20 working days in a month = 0.9 people.

This figure will be used in further calculations.

Data for the quarter and longer periods

The number of employees for three months is determined by summing up the data for the previous 90 days and dividing the amount by 3.

Example

In January, the organization employed 494 people, in February - 498 people, in March - 502 people. NFR = (494 + 498 + 502) : 3 = 498 people.

If the enterprise operated for an incomplete quarter, then the calculation is made by summing up the data for the months and dividing the amount by 3. The formula for calculating the average number of employees for the year is similar. The data for all months worked is summed up, and the resulting result is divided by 12. Here's how to calculate the average number of employees for the year for the Federal Tax Service.

Example

Let us leave the conditions of the problem of the previous example. For six months, NPV can be calculated in two ways: based on monthly and quarterly data.

SCHR option 1 = (215 + 221 + 215 + 235 + 228 + 224): 6 = 223 people.

SCHR option 2 = (217 + 229) : 2 = 223 people.

The average number of employees per year is calculated in a similar way.

An example of calculating the cost of financial resources for newly created organizations

The enterprise operated for an incomplete period. The organization was founded on November 26. On this day, 150 people worked on it. Three days before the end of the month, 15 more employees were hired. The NHR for December was 168 people. How to calculate the average number of employees for the year?

NHR for November = (150 x 3 + 165 x 2): 30 = 26 people.

NFR for 4 quarters = (26 + 168) : 3 = 64.6 people.

NHR for the year = (26 + 168): 12 = 16.17 people.

The enterprise, which operated for more than one month, employed 17 people per year. These workers could be part of other enterprises the rest of the time. There they are also taken into account in proportion to the operating time. It doesn’t matter how many enterprises a person worked at in a year. It is counted as a whole unit only if it worked for all 12 calendar months. The calculation is always proportional. If a person worked for 4 months, then in the calculation he will be taken into account as 4/12 = 0.33.

Task

The LLC has a 40-hour, 5-day week. From January to November, 15 people worked; in December, four people were laid off. For September and October, part-time contracts were concluded with 5 employees, under which they worked 4 hours daily. During the year, the company employed 3 part-time workers who are registered with another company. How to calculate the average number of employees for the year? Formula:

(NW Jan + … + NW Dec) : 12

Since part-time workers are not taken into account in the calculation, from January to November the NFR was equal to 15 people, in December - 11. Let's count the number of people who were not present at the enterprise all the time. In September and October there were 22 working days:

(4 hours x 5 employees x 22 days) : 8 hours: 22 days = 2.5 people

The NFR for September and October was: 15 + 2.5 = 17.5 people.

Let's substitute these values ​​into the formula:

NHR for the year = (15 x 9 + 17.5 x 2 + 11): 12 = 181: 12 = 15 people.

Conclusion

In order to account for the workforce at the enterprise, as well as generate statistical data, the average headcount indicator is calculated. It represents the number of persons who work in an organization in a certain period. First, the value of the indicator is calculated for a day, then for a longer period. The specifics of calculating each figure are different, but the general rule is one: when calculating, double counting should not be allowed. One and the same person can work in several structures at the same time. Therefore, external part-time workers, dismissed workers, military personnel and other persons are not taken into account in the organization’s payroll. Data calculated for a shorter period (day, month) are used to calculate the indicator for a longer period (six months, year).

By Order No. 428 of October 28, 2013 Rosstat has approved the Instructions for filling out statistical observation forms (hereinafter referred to as the Instructions), which are used to guide the calculation of the average number of employees in 2014. These Instructions must be applied when filling out a new form to the Pension Fund of the Russian Federation, as well as when filling out the form for 2014. Let's consider the procedure for calculating the average headcount, how to determine the period and by what rules it is calculated.

1. We find the payroll number for each calendar day in the month.
2. We calculate the average number of employees per month.
3. We calculate the average number of employees for the quarter.
4. We calculate the average number of employees for six months, 9 months or a year.

Formula for calculating headcount

The number of employees on the payroll is determined for each calendar day of the month. Each employee is defined as an entire unit.

The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

The list of employees who are taken into account when calculating the headcount is defined in paragraph 79 of the Guidelines. It includes:

1) those who actually showed up for work, as well as those absent due to downtime;

2) those who were on business trips, if they are retained in this organization, including employees who were on short-term business trips abroad;

3) missing as a result;

4) absent in connection with the performance of state or public duties;

5) hired on a part-time or part-time basis, as well as hired at half the rate (salary) in accordance with the employment contract or staffing table;

6) hired for a probationary period;

7) employees who have entered into an employment contract with an organization to perform personal work at home (homeworkers);

8) sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;

9) students and pupils of educational institutions working in organizations during practical training, if they are enrolled in workplaces (positions);

13) who had a day off according to the organization’s work schedule, as well as for overtime in the aggregate accounting of working hours;

14) those who received a day of rest for work (non-working days);

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Specialists who are encountering this topic for the first time may wonder what the difference is between the average number and the average headcount. To avoid confusion, let us understand the relationship between these two concepts.

Number of employees of the organization

This is an important indicator that reflects the segment of the organization’s activities and shows the number of people working in it on a certain date or period. It is the starting point for determining the average headcount - a value used for statistical purposes and taxation (when it should be determined for a specific tax, contribution or fee).

Regulatory acts on determining the number

In this area, there are norms of legislation (mainly tax), as well as orders and instructions on the rules for determining the payroll and average number of employees for submitting these reports to statistical authorities.

Let's focus on the latter. Among them:

• Instructions on statistics of the number and wages of workers and employees at enterprises, institutions and organizations, currently in force, approved. September 17, 1987 by the State Statistics Committee of the USSR (hereinafter referred to as the Instructions);
• Orders of Rosstat dated 08/27/2014 N 536, dated 08/03/2015 N 357, dated 10/26/2015 N 498, etc.

The orders also determine who must submit these reports and within what time frame.

List and average number of employees

The number of employees on the payroll is a quantitative indicator of the payroll given on a given date, as well as on average for the reporting period (which can be a month, a quarter, a year from its beginning). It is the average indicator that is most often necessary for statistical and tax purposes, as well as for determining average wages, labor efficiency, turnover ratios and other indicators.

Section three of the Instructions (paragraphs 11 - 23) is devoted to the rules for calculating this value.

The headcount includes all employees of an organization who are employed in it on a certain date or period, with some exceptions. Moreover, each employee is counted in it only once and as one unit; It includes both actual working persons and those absent from work.

The number of employees on the payroll must correspond to the information contained in the time sheet.

Part-time workers, persons working under civil contracts, and some other categories are excluded from the payroll.

For example, you can calculate the average number of employees for the reporting month as follows (clause 12):

• firstly, the number of payroll employees is summed up for each calendar day (from the 1st to the 30th/31st, for February - 28/29th) along with holidays (non-working days) and weekends;
• secondly, the result obtained is divided by the number of calendar days of the reporting month.

Some categories of workers included in the payroll are not included in the average payroll, for example, those on parental leave (clause 14 of the Instructions), which should be taken into account when calculating.

Average number of employees

This indicator requires that, in particular, Rosstat Order No. 536 of August 27, 2014, etc., be reflected in reporting; it is also necessary for an organization to receive tax benefits.

According to paragraph 13 of the instructions for filling out forms (Appendix 17 to the Order), information on the average number of employees of the organization for the year preceding the reporting year includes:

• average number of employees of the organization;
• the average number of external part-time workers working in it;
• the average number of employees working in it under civil contracts.

Therefore, speaking about the differences between the average and the average number, we can only say that they are mutually necessary for calculating each other. The procedure for determining each indicator for different purposes is established in regulations and orders of Rosstat, the Federal Tax Service and the Ministry of Finance of the Russian Federation.