The average headcount (ASH) includes only employees for whom your company is their place of work. Therefore, part-time workers and part-time workers will not be included in the SSC.
TSS for a year, quarter and any other period of more than a month is calculated on the basis of TSS for each month of this period clauses 79.6, 79.7 of the Rosstat Instructions. For example, the average number of people in January - August is 23 people, and in September - December - 27. Then the average number of people for the year is 24.33 ((23 people x 8 months + 27 people x 4 months) / 12 months) . We round the result to the nearest whole number - 24 people.
To calculate the average number of employees for a month, you need to add the average number of fully employed workers and the average number of part-time workers. Not fully employed are only those who work part-time by agreement. Those who are entitled to part-time work by law are counted as full-time workers. clause 79.3 of the Instructions.
The monthly average of full-time employees is calculated based on their payroll number for each calendar day of the month. paragraph 76 of the Instructions. For example, the payroll number from June 1 to June 21 is 30 people, and from June 22 to June 30 - 31 people. Then the TSS for June is 30.3 ((30 people x 21 days + 31 people x 9 days) / 30 days). Taking into account rounding - 30 people. clause 79.4 of the Instructions.
In the headcount, include all full-time employees who are registered in your company on a particular day. It does not matter whether the person worked that day, was on vacation or on sick leave. It is not necessary to take into account only employees on maternity leave, unpaid educational leave and those not working on parental leave. If an employee works on parental leave, he is included in the calculation clause 79.1 of the Instructions.
The payroll number on weekends and holidays is equal to the number for the previous working day paragraph 76 of the Instructions. For example, an employee fired on Friday must be included in the payroll for Saturday and Sunday.
Example. Calculation of average headcount per month
As of August 1, 2019, the organization had 24 full-time employees. On August 9, one of the workers went on maternity leave.
The number of employees on August 1 - 8 (8 days) is 24 people; on August 9 - 31 (23 days) - 23 people.
TSS for August, taking into account rounding - 23 people. ((24 people x 8 days + 23 people x 23 days) / 31 days).
Calculate the average number of part-time workers per month using the formula clause 79.3 of the Instructions:
Look at the production calendar for the number of working hours per month. In the hours worked, include working days that fall on vacation and sick leave. For each such day, take into account the same number of hours as the person worked on the last day before vacation or sick leave.
Example. Calculation of the average number of employees with part-time workers
As of April 1, 2019, the organization has 37 employees:
- 33 - full-time;
- two external part-time workers;
- two with part-time work, who worked 203 hours in April.
In April 2019 - working hours.
Calculation of the average value for April 2019
List of full-time employees:
- on April 1 - 18 and 23 - 30 (26 days) - 33 people;
- on April 19 - 22 (4 days) - 32 people.
The average number of full-time workers is 32.9 people. ((26 days x 33 people + 4 days x 32 people) / 30 days).
The average number of part-time workers is 1.2 people. (203 hours / 175 hours).
The average number of employees, taking into account rounding, is 34 people. (32.9 + 1.2).
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What is the average headcount and why calculate it? At a minimum, to provide statistical reporting and confirm eligibility for certain types of benefits. You will find calculation rules, formulas and a ready-made example of filling out a statistical certificate for 2018 in the article.
From this article you will learn
The amount of taxes and other regular payments obligatory for the employer is determined taking into account the number of employees working at the enterprise. Therefore, it is so important to timely submit up-to-date information on the average number of employees to the statistical authorities.
On the requirements for the preparation of statistical reporting and submission deadlines
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How it will help: correctly indicate the required details, fill out all sections of form No. P-4 (NZ) and submit the report in paper or electronic form.
Nina Kovyazina answers,
Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health.The procedure for calculating the average number of employees is presented in the instructions for filling out form No. P-4, approved. Categories of employees that need to be taken into account or excluded when calculating the average headcount...
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For the purposes of organizing statistical and tax accounting, companies should determine the value of such an indicator as the number of employees on the payroll (we will discuss how to calculate it below).
The number of employees is the number of full-time employees of an organization on a certain day of the month. This indicator is used by companies and entrepreneurs when preparing tax and statistical reports, for example, form 4-FSS and “Information on underemployment and movement of workers for the quarter.”
Headcount: which employees to take into account
The determination of the payroll number of employees is carried out on the basis of the provisions enshrined in Rosstat Order No. 498 dated October 26, 2015 (hereinafter referred to as the order) as amended on October 27, 2016.
In accordance with paragraph 78 of the order, the payroll number of employees of an enterprise is the basis for calculating the average payroll number, an equally important indicator.
When determining the headcount, employees who work for the company on the basis of employment contracts, both with an indication of a validity period and without a term, must be taken into account. These include even those employees who are employed in the company not permanently, but temporarily or hired to perform seasonal work. It is important to note that the payroll also includes employees who are actually absent from the workplace on a given day - posted employees, temporarily disabled people, vacationers. The full list of persons taken into account when calculating the payroll number is presented in paragraph 79 of the order.
However, a certain group of employees is excluded when determining the number of employees. These include:
- Employees working outside part-time jobs;
- Citizens with whom a GPC agreement has been concluded;
- Persons working under special contracts (military and others);
- Owners of a company who do not receive wages.
The full list can be found in paragraph 80 of the order.
Payroll ratio: calculation formula
It is important for an accountant to know how the number of employees is calculated. To determine the actual value of this indicator, the payroll coefficient is used.
Taking into account the coefficient, the number of employees on the payroll is determined.
The formula is:
- SP = Payroll coefficient x Turnout number
The coefficient is defined as a multiple obtained by dividing the nominal working time fund by the actual number of days in the period under review.
Example
The nominal working time is 259 days, the actual number of employees is 122, the actual number of days is 250 days. Let's determine the size of the payroll number of employees using the formula above.
MF = 259 / 250 x 122 = 1.036 x 122 = 126.
Thus, the payroll number of employees (how to calculate is discussed above) amounted to 126 people.
The relationship between the payroll and average number of employees
The resulting payroll number, the formula of which was given in this article, allows you to determine the value of the average payroll number (ASCH). In this case, the calculation will be carried out according to the following formula:
- SSCH = Headcount / Number of days in the period.
The use of the average headcount indicator allows companies not only to successfully prepare reports, but also to conduct analytical activities, such as analysis of labor productivity, staff turnover rate, and analysis of the average wage level.
To summarize, we note that determining the size of the payroll does not involve significant labor costs for the accounting department. However, the importance of this indicator cannot be underestimated, because it is not only taken into account when preparing tax and statistical reporting, but also acts as a basis for calculating another analytically significant indicator - the average number of employees.
Many entrepreneurs who operate legally are forced to deal with the concept of the average number of employees. For those who do not have special programs like 1C, the question of how to calculate the average number of employees per year remains relevant.
How to calculate the average headcount for a month using an example
- Full-time employee count.
- Counting part-time employees.
- Final calculation and rounding.
At the beginning of the month, the organization employed 50 full-time employees.
On May 20, 5 employees quit.
The organization also employed 10 part-time workers (4 hours a day).
Step 1 - count the number on the full graph
Based on our conditions, it turns out that 50 employees worked a full month, and 5 worked 20 days.
The formula is simple:
- The total sum of all payroll values for each day / Number of days in a month according to the calendar
Let's apply the formula and get the following calculation:
- (50*31 + 5*20) / 31 = 55,22
This is the average number of full-time employees for a month.
Step 2 - Calculating Part-Time Employment
Let's decide on the formula:
- Total hours worked / Length of working day / Number of workers according to the production calendar
The “Duration of the working day” parameter is calculated as the number of hours in the working week divided by the number of days. For example:
- hours / 5 = 8;
- 36 hours/5 = 7.2;
- 32 hours / 5 = 6.4 and so on.
In fact, the average number is equal to the sum of the days fully worked by such employees.
Let's assume that in March there were 22 working days, and our 5 workers worked 4 hours each. The working day at the company is eight hours.
Let's apply the formula:
- (5*4*22) / 8 / 22 = 2,5
Which turns out to be true, considering that there are five of our employees, and they work half the time.
Step 3 - sum up the indicators and round the average headcount
As a result, we sum up the indicators from steps 1 and 2:
- 55,22 + 2,5 = 57,72
And then we round up:
- 57.72 = 58 - this is the final average number.
It is worth noting that the average number of employees is rounded to a whole number according to arithmetic rules. It is also important to round at the last stage. Otherwise, we may receive corrupted data.
In our case, if we rounded immediately, at steps 1 and 2, we would get a value of 1 person less.
How to calculate the average number of employees per year
If we already have all the monthly indicators, then calculating the number for the year will not be difficult. It is calculated using the formula for calculating the arithmetic mean. To do this you need to refer to the formula:
- (Average number of Month 1 + Average number of Month 2 + .... + Average number of Month 12) / 12
Example. We have the following picture by month:
- January - 66
- February - 65
- March -
- April - 69
- May -
- June - 76
- July - 69
- August - 80
- September - 81
- October - 79
- November -
- December -
We calculate the average number of employees for the year:
(66+65+70+69+70+76+69+80+81+79+77+70) / 12 = 72,66
We round and get 73 .
The indicator is calculated similarly for the quarter. You just need to divide by 3, of course.
Who to count?
Employees who have full-time employment in the field of activity, or rather, their number is taken from the headcount indicators. This indicator is taken from the form for recording the attendance of hired employees. The main basis for inclusion in the payroll is the order of management for employment, which is based on the signing of an employment contract.
Only those workers who actually came to work are counted, those who did not come to work for any reason, those who are registered for work for the season or just temporarily, and also persons replacing absent people.
Who is not counted?
- Part-time workers of the external category.
- Adopted on the basis of civil law contracts.
- Those persons who submit an application wishing to resign.
- Persons providing legal services.
- Persons on unpaid leave during training.
- Employees on leave related to pregnancy and childbirth.
- Vacationers who have adopted a newborn.
- Founders who are not paid salaries, etc.
Need for an indicator
You need to know which types of employees are taken into account in the calculation and which are not.
Average payroll data is entered into a variety of statements, considered to determine eligibility for benefits, and finally submitted to the Federal Tax Service. This is the first report to be filed in the new year.
In addition, when searching for tax amounts for most tax systems, a private entrepreneur will also have to deal with this indicator.
Compound formulas
There is a certain formula that is dictated by Rosstat.
The average number of employees per year is calculated as the sum value of the found number of employees for its constituent months, divided by the number, that is, 12 months per year.
It is typical that even if the company did not carry out activities all year round, in order to calculate this indicator, it will be necessary to sum up the indicators of all worked months and divide by 12.
Periodic headcount data, such as semi-annual or quarterly, may be used for reporting to the Funds.
Since the indicator being found will influence the correctness of the taxes calculated for payment, confidence in the correctness of the employee records is necessary.
So, we have examined the main provisions related to how the average number of employees is calculated. It is worth considering that the determination of this number for part-time employees is made using a separate formula, and not by the usual summation of indicators, as is the case with the list indicator of the number of full-time employees.
It is very important to make all calculations correctly, since errors or late submission of headcount reports may result in a fine to the responsible person, as well as administrative liability to the head of the enterprise.
The average number of employees is a parameter used in statistical accounting. It is also used for tax control.
Business managers or accountants, when faced with calculating the average number of employees for the first time, ask various questions. The article will discuss some of them. How to submit reports? What are the deadlines for this? What formulas are used? Are all categories taken into account in the calculations or are there exceptions? Having answered the questions posed, the accountant will accurately calculate the indicator and submit reports to the regulatory authorities on time.
What is it and what is it for?
The average number of employees (SSN) is a report submitted to the federal tax service inspection by January 20 of the following reporting year.
Dispatch occurs annually. These provisions are enshrined in the Tax Code of the Russian Federation (Article 80, paragraph 3).
If the SCN for the previous year was more than 100 people, the report is submitted only electronic. Companies provide reporting regardless of the number of employees.
Failure to submit a report on the average number of employees may result in penalties. The fine will be 200 rubles (Tax Code of the Russian Federation, paragraph 1, article 126), and the director or chief accountant will face a fine of 300 - 500 rubles. The fine is small, but the company, due to the lack of data on the SSC, may lose tax benefits or the taxes will be recalculated, that is, there will be an additional charge, penalties and fines will follow. After paying the fine, the company is still required to provide reports on the number of employees.
Where information on the average number of employees is used:
Filling out reports:
- RSV-1;
- 4-FSS;
- form N PM;
- form N MP (micro).
Confirmation or receipt of benefits:
- income tax;
- the right to apply the simplified tax system;
- property tax;
- land tax.
Employee accounting
- external part-time workers (counted separately);
- those who have entered into a civil contract;
- working abroad (without pay);
- founders who do not receive wages;
- lawyers;
- military personnel on duty;
- those who submitted their resignation;
- stopped working without notifying management;
- those on parental leave;
- in maternity leave;
- those working under an apprenticeship contract who are paid a stipend;
- off-the-job training.
The SSC of personnel takes into account those actually working and those absent for various reasons. Entire units of employees that are included in the payroll:
- reporting to work;
- not working due to downtime;
- on business trips (including abroad)
- sick (in accordance with sick leave);
- performing government duties;
- working part-time;
- working during a probationary period;
- homeworkers;
- having titles;
- students with a break from production while maintaining wages;
- student interns, subject to enrollment in a position;
- those on study leave with the same salary;
- on regular annual or additional leave;
- having a day off;
- replacing absent employees;
- on leave without pay;
- participating in strikes;
- citizens of other countries working in the Russian Federation;
- working on a rotational basis;
- those who did not show up for work due to absenteeism;
- under investigation.
The item “employed on a part-time basis” does not apply to citizens for whom, on the basis of Russian legislation, a reduced work schedule is established. These include:
- citizens under 18 years of age;
- employees working in hazardous and chemical industries;
- employees for whom feeding breaks are approved;
- women employed in rural areas;
- disabled people of groups 1 and 2.
Several points should be taken into account:
- An employee who receives remuneration for work while at 0.5 or two (the number is not important) is counted as a whole unit (1 person).
- An internal part-time employee is counted as 1 person.
- A hired employee working within the framework of a civil contract, as well as being on the staff of the same organization (under the main contract), is counted as 1 person.
- An employee employed part-time at the initiative of the employer is counted as 1 person.
Calculation of the average number of employees
Per month
The average number of personnel for the reporting period is the average, which is based on the average number of employees for all months. It is necessary to calculate the MPV for each month of the required period.
Calculation formula:
Total monthly average = Full day average + Half day average
The parameter for employees who work full time is not difficult to determine. This is done according to the following formula:
Total day average = Total average / Number of calendar days
The THR of part-time employees is calculated differently. First, the total number of man-days worked by employees is calculated. This parameter must be multiplied by the number of calendar (worked) days. The days that an employee was absent (sick leave, absenteeism, vacation) are taken as the number of hours of the previous working day:
Number of man-days = Hours worked / Working day standard
The formula for calculating the average payroll of part-time workers is as follows:
SSC part-time = Sum of man-days / Number of calendar days
Table on standard length of day:
| Number of working hours per week | Length of day (five day week) | Length of day (six day week) |
| 40 | 8 | 6,67 |
| 36 | 7,2 | 6 |
| 35 | 7 | 5,83 |
| 24 | 4,8 | 4 |
This figure for the previous working day is taken as the list number of employees for weekends and holidays.
Calculation example
At Omega, six employees were employed part-time in April:
- five employees worked 2 hours a day, each of them 22 working days. They are counted for each working day as 0.25 people (2 hours with the established standard for a 40-hour week 8 hours);
- one worker worked 6 hours a day for 22 days. This employee is counted as 0.75 people (6 hours with the established standard for a 40-hour week being 8 hours);
- the average number of part-time workers was 2 people (0.25 * 22 + 0.25* 22 + 0.25 * 22 + 0.25 * 22 + 0.25 * 22 + 0.75* 22) / 22 workers days in April).
There are 28 full-time employees in the company.
In this case, the calculation of the average number of employees per month will be 30 people = 28 + 2.
For the quarter
The quarterly SCN of employees is obtained by adding the average number of employees for the months of work that are included in the quarter and dividing by 3 (months). Let's give the formula:
SSC quarter = (SSC month 1 + SSC month 2 + SSC month 3) / 3
Example
The Omega company had an average number of employees in April of 491 people, in May - 486 people and in June - 499. The average number of employees for the second quarter was 492 people ((491 + 486 + 499) / 3).
In the case of incomplete work per quarter, the MSS is determined by summing over the months of operation in the quarter and dividing by 3.
In a year
The annual average number of employees is obtained by adding the average number of employees for the months of work and dividing by 12 (months). Let's present it in the form of a formula:
G annual SSC = (SSC month 1 + SSC month 2 + SSC month 3 + … + SSC month 12) / 12
If the company operated for less than a full year (for example, it was founded in March), then the employee average is calculated as the sum of the average number of employees for each month of operation, divided by the same 12 months.
Calculation example
The Omega company had the average number of employees: 
- January – did not function
- February – 20
- March – 23
- April – 30
- May – 32
- June – 34
- July – 36
- August – 45
- September – 42
- October – 42
- November – 38
- December – 42
The average payroll number is 31 people: (0+20+23+30+32+34+36+45+42+42+38+42) / 12. This result was obtained because we added up all the average payroll for the specified period and divided by 12 months.
In the same way, you can calculate the MSP for half a year or nine months:
TSS for half a year = (TSP month 1 + TSA month 2 + TSA month 3 + … + TSA month 6) / 6
TWS for 9 months = (TWS month 1 + TWS month 2 + TWS month 3 + … + TWS month 9) / 9
How to round
Sometimes, when calculating the SCH, a non-integer number may be obtained; in this case, the number is rounded. The report to the Federal Tax Service does not imply the presence of tenths or hundredths. The correct rounding would be:
- If the number after the decimal point is 5 or more, the number before the decimal point is increased by one.
- If after the decimal point the number received is less than 5, the number remains the same and the fractional part is omitted.
Calculation for the Pension Fund and Social Insurance Fund
To provide information to the Pension Fund (RSV 1 report) and the Social Insurance Fund (4-FSS), it is also required to indicate the average number of employees. The difference in the calculation is that it takes into account external part-time workers and employees working under civil contracts.
The article examined examples and provided formulas for calculating the average number of employees. The nuances that are taken into account when calculating, the difference between reports to the Pension Fund and the Social Insurance Fund from the Federal Tax Service are explained in detail. Thus, it is easy for an accountant with any level of training to calculate the average number of employees of his organization.
Video - explanations of the procedure for submitting information on the average number of employees:
