Average number of employees formula for the year. Average number of employees

Average headcount is an indicator on which a company’s right to benefits depends. Here are some of them:

the ability to apply a simplified taxation system (clause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation);
benefits for VAT (clause 2, clause 3, Article 149 of the Tax Code of the Russian Federation), property tax (Article 381 of the Tax Code of the Russian Federation), and land tax (clause 5 of Article 395 of the Tax Code of the Russian Federation);
benefits for small enterprises (Law of July 24, 2007 No. 209-FZ).

In addition, the average number of employees must be calculated in the following cases:

to know whether you need to submit reports to extra-budgetary funds electronically. The fact is that the average number of individuals in whose favor payments are made is equal to the average number of employees of the organization (Part 1 of Article 10, Part 10 of Article 15 of Law No. 212-FZ, paragraph 77 of the Instructions, approved by order of Rosstat dated October 28, 2013 No. 428);
to determine whether the organization has lost the right to use the simplified tax system or UTII (clause 4 of article 346.13, clause 2.3 of article 346.26 of the Tax Code of the Russian Federation);
to calculate the amount of UTII if the physical indicator for a specific type of activity is the number of employees (Article 346.27 of the Tax Code of the Russian Federation).

The rules for calculating the average number of employees are contained in Rosstat Order No. 428 dated October 28, 2013 “On approval of the Instructions for filling out federal statistical observation forms: ... No. P-4 “Information on the number, wages and movement of workers” ...”. This report must be submitted by all commercial organizations (except small ones), the average number of employees of which does not exceed 15 people (including part-time workers and civil contracts) based on the results of activities for the previous year.

The average number includes:

average number of employees;
average number of external part-time workers;
the average number of employees performing work under civil contracts.

The average number of employees must be calculated in the following cases:

in order to submit information on the average headcount for the past year to the Federal Tax Service at the location of the organization no later than January 20 of the current year.

This must be done annually, even if the organization does not have employees (clause 3 of Article 80 of the Tax Code of the Russian Federation). If you submit information about the average headcount late, the Federal Tax Service may impose two fines at the same time (clause 1 of article 126 of the Tax Code of the Russian Federation, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated June 7, 2011 No. 03-02-07 /1-179):

for the organization - in the amount of 200 rubles;
per manager - in the amount of 300 rubles. up to 500 rub.;
to know whether you need to submit tax reports to the Federal Tax Service in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation);
to fill out the field “Average headcount” in the calculation according to the RSV-1 Pension Fund form (clause 5.11 of the Procedure for filling out the RSV-1 Pension Fund form);
to fill out the field “Number of employees” in the calculation according to Form 4 - Social Insurance Fund (clause 5.14 of the Procedure for filling out Form 4 - Social Insurance Fund);
to calculate the amount of income tax (advance payment) paid at the location of a separate division, if the organization uses the average headcount indicator for the calculation (clause 2 of Article 288 of the Tax Code of the Russian Federation).

Headcount

To calculate the average number of employees, you must first determine the number of employees for each calendar day of the reporting period (for example, a month - from the 1st to the 30th or 31st, and for February - to the 28th or 29th) . The payroll takes into account:

employees signed under an employment contract who perform permanent, temporary or seasonal work for one day or more;
owners of the company who work and receive salaries in it.

Moreover, they take into account both those actually working and those absent from work for some reason:

those who came to work, including those who did not work due to downtime;
those on business trips, if the company maintains their salaries, as well as those on short-term business trips abroad;
those who did not show up for work due to illness (during the entire sick leave and until retirement due to disability);
those who did not show up for work due to performing state and public duties (for example, participated as a juror in court);
those hired for part-time or part-time work, as well as those hired at half the rate (salary) in accordance with the employment contract or staffing table. In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring. This group does not include workers who, in accordance with the law, have reduced working hours: under the age of 18; those employed in jobs with harmful and dangerous working conditions; women who are given additional breaks from work to feed their children; women working in rural areas; workers - disabled people of groups I and II;
hired for a probationary period;
homeworkers (they are counted for each calendar day as whole units);
employees with special titles;
sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;
temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;
students and pupils of educational institutions working in organizations during practical training, if they are enrolled in workplaces (positions);
students studying in educational institutions, postgraduate schools, who are on study leave with full or partial pay;
students studying in educational institutions and who were on additional leave without pay, as well as workers entering educational institutions who were on leave without pay to take entrance exams in accordance with the law;
those on annual and additional leave provided in accordance with the law, collective agreement and employment contract, including those on leave followed by dismissal;
those who had a day off according to the organization’s work schedule, as well as for overtime during the summarized accounting of working hours;
who received a day of rest for working on weekends or holidays (non-working days);
those on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave;
hired to replace absent employees (due to illness, maternity leave, parental leave);
were on leave without pay, regardless of the duration of the leave;
those who were in downtime at the initiative of the employer and for reasons beyond the control of the employer and employee, as well as on unpaid leave at the initiative of the employer;
who took part in strikes;
working on a rotational basis. If organizations do not have separate divisions on the territory of another constituent entity of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which employment contracts and civil law contracts are concluded;
foreign citizens who worked in organizations located in Russia;
those who committed absenteeism;
who were under investigation until the court's decision.

Who is not included in the payroll

The following are not included in the payroll:

hired part-time from other companies (their records are kept separately);
performing work under civil law contracts (contracts, services, etc.);
recruited to work under special contracts with government agencies for the provision of labor (military personnel or those serving a sentence of imprisonment). Moreover, they are taken into account in the average number;
those who wrote a letter of resignation and did not return to work before the notice period for dismissal expired (they are excluded from the workforce from the first day of absence from work);
owners of the company who do not receive a salary from it;
transferred to work in another company, if they do not retain their wages at their previous place of work, as well as those sent to work abroad;
those sent for off-the-job training and receiving a stipend at the expense of the company that sent them;
with whom a student agreement for training and additional professional education has been concluded (Article 197 of the Labor Code of the Russian Federation) and who receive a scholarship during their studies;
lawyers;
members of the cooperative who have not entered into employment contracts with the company;
military personnel in the performance of military service duties.

The number of employees on the payroll is given not only for a specific date (for example, on the first or last day of the month), but also for the reporting period (for example, for a month, a quarter).

Total: 270 people.

The payroll is clarified using the work time sheet, which records the employee’s attendance or absence from work, as well as on the basis of orders (instructions) on the hiring, transfer and dismissal of the employee.

How is the average headcount calculated?

The average payroll number for a month is calculated as follows: sum up the payroll number for each calendar day of the month (according to the working time sheet) and divide by the number of calendar days of the month. In this case, for a weekend or holiday, the payroll number is equal to what it was on the previous working day.

In March of the reporting year, the payroll of Spectr JSC included:

The total headcount is 270 people. The number of days in a month is 31.

The average number of employees of Spektr JSC for March is:
((7 days + 4 days + 1 day) × 88 people + (10 days + 4 days) × 92 people + 5 days × 90 people) : 31 days = (1056 person-days + 1288 person-days + 450 person-days) : 31 days = 90.1 people

The average number is shown in whole units. This means that in March it is 90 people.

The average headcount of the company in April was 100 people, in May – 105 people, in June – 102 people.

The average headcount of the company for the second quarter is:
(100 people + 105 people + 102 people): 3 months. = 102.3 people/month.

The average number is shown in whole units, so it is 102 people.

If some of the company's employees work part-time, the average number of employees is calculated differently. In this case, the number of part-time workers is taken into account in proportion to the time worked.

Two employees of Legat LLC, Voronin and Somov, work 5 hours a day (with a five-day work week of 40 hours). Therefore, they are taken into account daily as follows:
5 man-hours: 8 hours = 0.6 people.

The number of working days in June is 21. Voronin worked 21 days, Somov - 16 days.

The average number of these employees per month will be equal to:
(0.6 people × 21 work days + 0.6 people × 16 work days): 21 work days days = 1 person

Keep in mind: not all employees on the payroll are included in the average payroll. For example:

women who are on maternity leave;
those who are on additional parental leave;
those who are on leave in connection with the adoption of a newborn child from the maternity hospital;
workers who study in educational institutions and are on additional leave at their own expense;
employees who enter educational institutions and are on leave at their own expense while taking entrance exams.

However, workers recruited to work under special contracts with government agencies for the provision of labor (military personnel or those serving a prison sentence), who are not included in the payroll, must be counted in the average payroll as whole units for the days when they were at work .

The average number of external part-time workers (that is, working at different enterprises) is calculated in the same way as the average number of part-time workers.

Workers registered under civil contracts (contracts, services, copyrights) are counted for each calendar day as whole units throughout the entire term of the contract. Moreover, the time of payment of remuneration is not taken into account.

When calculating the average number of employees for a weekend or holiday, take the number of employees for the previous working day.

The same applies to individual entrepreneurs who entered into civil contracts with the company and received remuneration under them, as well as to employees who were not included in the payroll and with whom such contracts were not concluded.

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Today MirSovetov will tell you how to correctly calculate the average headcount. The average number of employees is calculated using forms No. 1-T “Information on the number and wages of employees” and No. P-4 “Information on the number, wages and movement of employees.” Form No. 1-T is submitted once a year, and form No. P-4 is submitted to the statistics service monthly.

The average headcount is calculated in accordance with the Instructions for filling out federal statistical observation forms, approved by Rosstat Order No. 435 dated October 24, 2011.

Technology for calculating the average number of employees

In order to calculate the average number of employees per month, it is necessary to sum up the number of employees for each calendar day of the month (from the 1st to the 30th or 31st), including holidays and weekends, and then divide the resulting value by the number of calendar days. days in a given month. In other words, the calculation of the average number of employees is the arithmetic average of the number of employees on the payroll for a specific month.

The number of employees on a non-working day is considered equal to the number of employees on the previous working day, regardless of the number of holidays and weekends. The payroll number is taken into account on the basis of personnel orders, as well as employment contracts. The number of employees must be determined on the basis of the accounting sheet, which is maintained at the enterprise on a daily basis. This dependence is due to the fact that it is in the working time sheet that employees’ attendance at work is noted and non-working days are established.

Headcount structure

The payroll includes all employees performing labor duties on a reimbursable basis, and the owners of the enterprise receiving a salary. If an employee is officially registered for work, then he is taken into account in the payroll, regardless of whether he worked during a given period or was absent for any reason.

Women on maternity leave.
Persons on leave in connection with the adoption of a newborn child directly from the maternity hospital.
Persons on parental leave.
Persons on additional leave without pay.

Accounting for employees who worked part-time

The list number of employees who worked part-time is taken into account in proportion to the hours worked in the following order.

Calculation of the total number of man-days worked by a given employee.
To calculate the total number of man-hours worked by a given employee, it is necessary to divide the total number of man-hours worked in a given month by the length of the working day, based on the length of the working week.

For example, if the internal regulations establish a 40-hour, five-day week, then the denominator will be eight.
Determination of the average number of part-time employees in accordance with full-time employment.
For this purpose, it is necessary to obtain the quotient by dividing the person-days worked by the number of working days in the reporting month. Moreover, sick days and vacations falling on working days are conditionally included in the calculation based on the previous working day.

If certain categories of employees (disabled people, minors, etc.) are provided with a reduced working day by law, then such employees in the average number are counted as whole units.

An example of calculating the average number of employees

For example, a company employs 6 people, of which one worker works 4 hours a day (5 days a week). There are 30 days in a reporting month. The norm of working days is 21 days.

Let's calculate the average number of employees who worked part-time:

Let's determine the total number of man-days worked in the reporting month: 21 x 4 / 8 = 10.5.
Let's determine the average number of part-time workers: 10.5 / 21 = 0.5.

The average number of part-time workers will be 0.5.

To calculate the average number of employees who have worked full time, we will compile tables.

Calculation of the average number of employees

The tables show that four employees worked a full month, and one started working on the 7th.

Based on the above data, the average number of employees will be equal to (6 x 4 + 24 x 5) / 30 = 4.8.

We hope that MirSovetov helped you understand the calculation of the average headcount.

There is a special formula for this calculation, it looks like this:= (sum of list numbers for all days of the month)/(sum of calendar days in the month).

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Weekends and holidays are counted as pre-weekends and pre-holidays. The payroll number, as we know, is determined by the sum of workers who showed up and those who didn’t show up on a given day.

And it turns out that the formula above is equivalent to the formula presented below: average number of employees per month = (sum of attendance + sum of absences)/(sum of calendar days in the month).

The numerator of the presented formulas consists of the calendar fund of employees.

Thus, the formula simplifies: average number of employees = (fund of calendar days of workers)/(number of days in any period).

How to make the calculation

Example No. 1

On March 1, the payroll of the enterprise consisted of 105 people. Since March 6, the head of the company hired 15 new employees. On March 16, 5 people quit, and on March 29, 10 people were hired. The condition is given, let's move on to calculations: cf. number = (105*5 + 120 + 115*13 +125*3)/31 = 82 people.

The fluctuations occurred in a company with 105 to 125 employees. If we count all the calendar days, we get that the number of people employed from March 1 to March 31 was about 82 people.

Example No. 2

There is a base of average monthly indicators of the average headcount, which are calculated to account for the average headcount for longer periods, for example, a year.

The conditions of the task are as follows:

Wed. number March = 213.
Wed. number April = 218.
Wed. number May = 244.
Wed. number June = 228.
Wed. number July = 223.
Wed. number July = 219.

The average headcount for the first half of the year has two methods of calculation.

The first method is based on finding the arithmetic mean from quarterly data:

Wed. number 1 quarter = (213 + 218 + 244)/3 = 675/3 = 225 employees.
Wed. number 2 quarters = (228 + 223 + 219)/3 = 670/3 = 224 employees.
Wed. number for the 1st half of the year = (225 + 224)/2 = 225 employees.

The second method is based on the average monthly number data: Wed number for the 1st half of the year = (213 + 218 +244 + 228 + 223 + 219)/6 = 225 employees.

Using this technology, it is also possible to calculate the average headcount for other periods. For example, for a year or 9 months.

Example No. 3

If there is information about the part-time working period of a company, then the calculation is carried out according to a different principle. The company was registered on July 3. The number of workers on this day was 150 people. On July 13, the director of the company hired 17 employees.

Then, throughout the entire month, there were no new or dismissed employees. In August, the company employed about 170 people. It is necessary to calculate the average headcount in July, for a given quarter of months (July, August, September), and also for the entire year.

This is done like this:

Wed. number for July = (150*4 + 167*2)/30 = 32 people.
Wed. number per quarter = (32 + 170)/3 = 68 people.
Wed. number per year = (32+170)/12 = 17 people.

After recalculating everything, we can conclude: the company, which operated for just over one month, had about 17 employees for the entire year.

Existing employees also had the opportunity to work in other companies. But still, when summing up all the data, no matter where the employee worked throughout the year, he will be counted as a unit in the enterprise if his work there lasted a period equal to a year.

But if a person did not work in one company for the whole year, but, say, only 6 months, then he will be counted as ½, and not a whole unit.

Who can enter

It is worth first taking into account that the payroll may include those who, for some reason, did not attend work and also attended. Based on this notification, we draw conclusions.

List of those included in this system:

People who came to work, including those who did not attend work for one reason or another.
People arriving on a business trip. But provided that they retain their salary from the organization in which they work. This includes those employees whose business trip is abroad.
Employees who are temporarily on sick leave. It is important to have a certificate of incapacity for work during illness.
Employees performing state or municipal duties.
People hired for part-time or weekly work.
Those who have been accepted into the organization but are on a probationary period.

Who is not included in the list

Conditions under which some persons are not taken into account in the average headcount:

The so-called "domestic workers". According to the contract, they work from home.
Employees who have a special title in their specialty.
Persons undergoing advanced training. These may be various courses for obtaining a different profession.
Those who are sent on a short-term basis from another company. Provided that their wages are completely safe.
Students and students who are on practical training in this organization.
Those who study at an educational institution and are on vacation. Their wages may be partially maintained.
People who go on vacation every year for a certain period of time. This is usually provided by an employment contract.
Those who have a day off according to the conditions of the organization in which they work.
Persons who are allowed to have a day off because they worked on holidays, pre-holidays or weekends.
Women who are on leave due to pregnancy.
Hired employees as replacements for others;
Citizens of another country admitted to this organization.

Who are external and internal part-time workers?

External part-time workers are individuals who are members of several organizations. More precisely, they are on the payroll of one enterprise, and at another, according to labor legislation, they work about half-time (about 4 hours a day and no more).

Internal part-time workers include that category of people who perform work beyond the main assigned work, and receive payment for this.

In the average number they appear depending on the time worked.

We determine the average number of external part-time workers

The procedure for the calculation operation is:
We sum up the calendar days and how many people were employed on these days using the formula given above.

We determine the average number of those who were absent from the enterprise on weekdays. That is, we sum up those who were not fully employed during the counting period. It is worth taking into account the fact that people who are in a period of illness or something else, as well as disabled people, are taken into account at the enterprise in the average number as whole units. Example:

The organization had six part-time workers in November. Two of them worked 22 working days, five hours a day. In the organization they are treated like 5/8 employees, since out of eight hours their work is 5 hours. The remaining four workers worked 4 hours each for 22, 10 and 5 working days, respectively. They are counted as ½ employee per day. We calculate the average number of part-time workers:

((5/8)*22*2 + ½*22 + ½ *10 + ½ *5)/(22 working days) = 2, 2 workers.

It should be noted that when calculating the average number of employees, individual entrepreneurs who have entered into an agreement with the company on a civil law basis are not included. Special Note:

People transferred by the company administration to part-time work (without document execution in writing) are recorded in this company as whole units.

What is the procedure for calculating the number of people working part-time

The procedure for creating a database of employees is completely similar to the procedure for calculating the number of external part-time workers. Here, too, everything depends on the time worked.

The life of a modern enterprise is such that behind the production of a useful product and the generation of income, there is hidden the daily painstaking work of accounting and personnel departments with a huge amount of information consisting of numbers, formulas, and indicators.

Detailed economic and statistical calculations are necessary for the organization in order to form a system, report and determine various types of benefits.

What is the average number of employees

The indicator of the average number of employees of an organization can only be determined by having data on employees, the calculation of which is carried out on the basis of taking into account their daily payroll number.

Similar calculations required, first of all, to fill out statistical reporting forms approved by Rosstat Order No. 428 (2013). The order describes the procedure for determining these indicators for enterprises.

If for the average payroll only the main employees working on the basis are taken into account, then in determining the average number, both and employees working on the basis of (GPA) are also taken into account. The initial information for calculations is contained in each division of the enterprise.

These indicators in the activities of an individual entrepreneur or LLC are necessary for the generation of statistical information, determining the tax base(for example, confirmation of preferential tax treatment), as well as to regulate relationships with funds (for example, control of insurance payments). They are also indicated in various reporting documents. Thus, in the statistical form P-4, both the average number and the average number are entered in separate columns; in the information for the Federal Tax Service and in the form - only the average payroll; for the patent tax system – only average.

Why and in what cases is it necessary to calculate the average number

This calculation is made in the following cases:

When submitting reporting materials to the Social Insurance Fund;
To calculate contributions to the Pension Fund on a regressive scale;
In order to submit data for the transition to a simplified form of taxation;
To confirm the conditions for the application of UTII, the unified agricultural tax and the patent taxation system;
To enter information into statistical forms No. P-4 and No. PM, as well as for other purposes.

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The procedure for calculating the indicator for a month, a year

The average number of employees can be calculated at based on the following indicators:

Average number of employees;
Average number of part-time freelancers;
The average number of employees who work according to the GPA.

If the enterprise employs only workers in , then the average number of employees, which will coincide with the average, will be sufficient.

Counting can be done for a certain period, most often - for a month and a year. Many modern enterprises have automated personnel accounting systems, which makes such work much easier.

Let's consider counting algorithm the average number of employees of the enterprise for the month and year.

Let's denote Main factors:

HRC - the number of employees on the payroll;
SCh – average number of employees;
SSN – average number of employees;
SChVS – average number of external part-time workers;
SCHGPD – average number of employees according to GPA.

Let's calculate the average number of employees employees for the month, for which we sum up the number of employees on the payroll for each day of the month including weekends and holidays and divide the result by the number of calendar days of the month. Let's round the result up. On non-working days, the number is taken as for the previous working day.

The payroll number is determined according to working time sheets for a certain date. It includes all workers, including temporary or seasonal workers, those on sick leave, on a business trip, on vacation, on weekends, or working from home. This indicator does not include only external employees, persons working on the basis of the GAP, sent to another enterprise, undergoing training or advanced training. For internal part-time workers, accounting is carried out once. Women on maternity leave are included in the payroll, but not in the average payroll.

TSS for the month = Sum of TPP for all days of the month. / Number of calendars days months

This formula is suitable for full-time workers. In the case of calculations for employees working part-time, the average number of employees is determined in proportion to the amount of time worked:

TSS for the month of part-time workers = Total time worked for the month. at one o'clock. / Normal working hours day at hour. / Number of workers days months

The total SSC of workers will be equal to the sum of the SSC of workers with full and part-time employment.

Let's calculate average number of part-time freelancers per month:

Hours of work per month = Total time worked per month. at one o'clock. / Regular cont. slave. day at hour. / Number of workers days months

Days of sick leave or vacation of external part-time workers are taken into account by the number of hours for the previous working day.

Let us determine the average number of persons employed under civil law contracts per month:

SCHGPD for the month = Sum of the number of persons with GPD for each day of the month. / Number of calendars days months

This category does not include employees who have an employment contract in the same organization, as well as individual entrepreneurs. The number for weekends and holidays is taken into account as for the previous working day.

Let's calculate the average number employees per month:

SCH for a month = SChVS for a month + SCHVS for a month + SCHGPD for a month

Let's calculate the average number employees per year:

Average for the year = Sum of average for all months of the year / 12 months

You can also calculate the average number for the year by the sum of three average indicators for the year (for main employees, external part-time workers and those working under the GPA).

Calculation example

Let's calculate the average number of workers at an industrial enterprise in December 2015. This month, 100 people were employed in production. Of them:

50 people – full-time employees;
25 people – in the state part-time (4 hours).
15 people – external part-time workers (4 hours);
10 people – employed on GPA terms (under contract agreements);
3 full-time employees are on maternity leave.

The company has a five-day work week and a 40-hour workweek.

The number of working days in December 2015 was 23.

TSS for full-time employment = (50 people – 3 people) 31 days. / 31 days = 47 people

SCN of part-time employment = (4 hours 23 working days 25 people) / 8 hours / 23 working days days = 12.5 people

Total number of people = 47 people. + 12.5 people = 59.5 people

SCHS = (4 hours 23 work days 15 people) / 8 hours / 23 work days days = 7.5 people

SCHGPD = 10 people. 31 days / 31 days = 10 people

Thus, as a result average number of employees for December 2015 = 59.5 people + 7.5 people + 10 people = 77 people

Preparation of the necessary reporting document with this information

In practice, this indicator is used to fill out statistical reporting forms. The report is submitted to the tax authority. If we are talking about an individual entrepreneur, then this is carried out at the place of residence of the entrepreneur, in the case of an LLC - at the location (legal address) of the organization. This form is submitted until January 20 the year following the reporting year.

Report form consists of one sheet, on top of which is indicated the TIN (for an entrepreneur or organization), as well as the checkpoint (for an organization). In the “TIN” field, you can put either dashes in the two outermost cells, or two zeros in the first two cells.

For the submission line, you must indicate the name and code of the tax authority. Below is the full name of the organization as in the constituent documents or the full name of the individual entrepreneur.

When submitting a report for the previous year, record the indicator as of January 1 of the current year. The value is indicated in whole units, rounded according to mathematical rules. If there are empty cells, dashes are placed in them.

The completed form is signed by the manager/entrepreneur or his legal representative, the signature is deciphered, the date of approval and stamp are affixed. If the report is carried out by power of attorney, then its details must be indicated, and a copy is attached to the documents.

The average number of personnel (ASN) of personnel is the calculated value for a given period for tax and statistical accounting. The legislation of the Russian Federation obliges individual entrepreneurs and company managers to annually submit data on the average number of employees to the tax authorities. The obligation is fixed in Art. 5 clause 7 of Law No. 268-FZ of December 30, 2006.

Accounting indicators for the number of employees are indicated when preparing various documentation:

confirmation of the legality of benefits for tax assessment of the organization (the labor of people with disabilities is used);
displaying the main coefficients of the enterprise’s activity;
(staffing, payroll, etc.);
fixing mandatory contributions (pension, insurance and other funds).

Information on the average number of employees is provided to various authorities and requires careful calculation.

Calculation of the average number of employees

Annual data on the average number of personnel are provided no later than January 20 of the reporting year. That is, the tax authority receives a report on the average number of employees for 2016 no later than January 20, 2017. It is possible to adjust the timing when the company was recently registered or reorganized. A full description of the deadlines for filing and adjustments is indicated in Art. 80 clause 5 of the Tax Code of the Russian Federation.

The average number of employees and the calculation formula are not difficult. The annual summation of the monthly payroll staffing takes place and is divided by 12.

The calculation is made using the formula:

MSS (month) = Σ MSS (day) / K (day)

Σ SCH (day) – the sum of the average number of personnel for all calendar days of the reporting month;

K (day) – number of days in the accounting month.

The annual formula for calculating the MSS is derived:

MSS (year) = Σ MSS (month)/12

Σ SSC (month) – the total monthly volume of SSC for the past year.

The quarterly calculation formula looks like this:

MSS (quarter) = Σ MSS (monthly quarter)/3,

Σ SCH (monthly quarter) – the total average number of employees for the quarter.

All calculations are carried out independently by the head or accountant of the company, and the result is submitted to the Federal Tax Service (form KND1110018).

When making calculations, be sure to take into account that the number of personnel on a weekend or holiday period is equal to the figure for the previous day (regardless of the number of subsequent days off).

Monthly calculations are made taking into account the following employees:

those actually present at the workplace and those who did not work due to;
absent on business (business trips, etc.) with pay;
absent on the basis of presentation (entire period);
truants;
personnel who work at the enterprise part-time or whose work is paid at ½ rate;
calculation of the average number of employees for the month is done taking into account all those absent without salary and with the consent of the administration;
participants in strikes of various types;
employees combining work and personal education (in specialized institutions);
part of the staff, the absence of which is due to the vacation period in accordance with the concluded employment agreement;
on out-of-hours leave;
shift shifts of workers.

Personnel working part of the established working time is taken into account in direct proportion to the amount of hours they worked.

Calculation of workers less than the established working hours of workers

The accounting procedure differs from the generally accepted one and takes place in two stages:

1. The calculation of the total number of people/day is done by dividing the total amount of people/hour for the month by the established specific labor time of an individual enterprise - 8 hours:

K (person days) = Σ K (person hours) / T (work)

K (person days) – the final indicator of person-days worked by the employee;
Σ K (person/hour) – total monthly volume person/hour;
T (work) – standardized working hours;

Calculate the average monthly ratio of part-time employees converted to full-time. Divide the number of people/day by the number of working days during the reporting period:

MSS (partial) = K (person days) / K (work days)

SSCh (part-time) – SSCh working partially for the reporting period;
K (person days) – the indicator obtained in previous calculations;
K (working days) – the sum of working days (according to the calendar) for the accounting period.

Based on the existing legislation of the Russian Federation, part-time personnel (disabled people) are indicated in calculations of the average statistical number as a whole unit;
By order of management, employees conducting activities at the enterprise only part of the normal working period are included in the calculations as an integral unit.

The SSC does not take into account the following categories of personnel:

Work activity is determined by a civil agreement.
Scope of legal protection.
Military personnel.
Owners of an enterprise for whom salaries are not paid.
Members of the cooperative who have not signed the labor agreement.
Employees transferred to another organization without pay.
Personnel hired on the basis of a special agreement with government services.
Persons sent by the company to obtain or improve their degree of education with subsequent payment of a scholarship.
Persons combining activities in several organizations.

All this is taken into account before calculating the average number of employees for the year.

Responsibility for late submission of data on the SSC

The formulas for calculating the statistical average are not complicated, but all the nuances are taken into account.

Reporting on the SSC is submitted to the tax authority at the place of registration of the individual entrepreneur or enterprise before January 20 of the current year.

Failure to submit or untimely submission of the required documentation is punishable by a fine of 200 rubles.