Calculation of the average payroll number of employees per month. How to carry out the calculation

For the purposes of organizing statistical and tax accounting, companies should determine the value of such an indicator as the payroll number of employees (we will consider how to calculate it below).

The list number of employees is the number of full-time employees of the organization on a certain day of the month. This indicator is used by companies and entrepreneurs in the preparation of such tax and statistical reports, for example, as the 4-FSS form and "Information on part-time employment and the movement of workers for the quarter."

Headcount: which employees to consider

The determination of the payroll number of employees is carried out on the basis of the provisions enshrined in the order of Rosstat No. 498 of 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 the enterprise is the basis for calculating the average headcount, which is no less significant indicator.

When determining the headcount, employees who work in the company on the basis of employment contracts, both with an indication of the validity period and indefinite, should be taken into account. These include even those employees who are employed in the company not permanently, but temporarily or are involved in seasonal work. It is important to note that the payroll also includes employees who are actually absent from the workplace on the set day - seconded employees, temporarily disabled, vacationers. A complete list of persons taken into account when calculating the payroll is presented in paragraph 79 of the order.

However, a certain group of employees is excluded from the calculation of the headcount. These include:

1. Employees working on an external part-time job;
2. Citizens with whom a GPC agreement has been concluded;
3. Persons working under special agreements (military and others);
4. Company owners 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 payroll is calculated. To determine the actual value of this indicator, the payroll coefficient is used.

Taking into account the coefficient, the payroll number of employees is determined.

The formula is:

• MF \u003d payroll coefficient x attendance

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 fund is 259 days, the number of employees is 122, the actual number of days is 250 days. Let us determine the value of the payroll number of employees using the formula above.

MF \u003d 259 / 250 x 122 \u003d 1.036 x 122 \u003d 126.

Thus, the payroll number of employees (how to calculate, discussed above) amounted to 126 people.

The relationship between the payroll and the average payroll number of employees

The resulting payroll, the formula of which was given in this article, allows you to determine the value of the average headcount (AMS). In this case, the calculation will be carried out according to the following formula:

• SCH \u003d Payroll / Number of days in the period.

The use of the average headcount indicator allows companies not only to successfully prepare reports, but also to carry out analytical activities, such as analysis of labor productivity, employee turnover, and analysis of the average wage level.

Summing up, we note that determining the size of the headcount is not associated with significant labor costs for the accounting department. Nevertheless, the value of this indicator cannot be underestimated, because it is not only taken into account when compiling 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 per month using an example

1. Counting full-time employees.
2. Counting part-time employees.
3. 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 chart

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 values ​​​​of the payroll for each day / Number of days in a month according to the calendar

Apply the formula and get the following calculation:

• (50*31 + 5*20) / 31 = 55,22

This is the average number of employees per month with full employment.

Step 2 - Part-Time Counting

Let's define the formula:

• Total hours worked / Working hours / Number of workers according to the production calendar

The Working Day parameter is calculated as the number of hours in a 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.

Suppose there were 22 working days in March and our 5 employees worked 4 hours a day. The working day in the company is eight hours long.

Let's apply the formula:

• (5*4*22) / 8 / 22 = 2,5

Which turns out to be true, given that there are five of our employees, and they work half the day.

Step 3 - sum up the indicators and round the average headcount

As a result, we summarize 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 headcount is rounded to an integer according to arithmetic rules. It is also important to round off at the last stage. Otherwise, we may get garbled data.

In our case, if we rounded immediately, at steps 1 and 2, then 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 indicators for the months, then it will not be difficult to calculate the number for the year. It is considered according to the formula for calculating the arithmetic mean. To do this, refer to the formula:

• (Average population of Month 1 + Average population of Month 2 + …. + Average population of Month 12) / 12

Example. We have the following picture by months:

• 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 for the year:

(66+65+70+69+70+76+69+80+81+79+77+70) / 12 = 72,66

Round up and get 73 .

Similarly, the indicator is calculated for the quarter. Just divide by 3, of course.

Who to count?

Employees with full-time employment in the field of activity, or rather, their number is taken from the payroll indicators. This indicator is taken from the form for recording the attendance at work of employees. The main basis for inclusion in the payroll is the order of the management on hiring, which is based on the signing of an employment contract.

Only those employees who actually came, those who did not come to work for any reason, who are registered for work seasonally or simply temporarily, and also persons replacing absent people, are counted.

Who is not eligible

• Complementary external category.
• Adopted on the basis of civil law contracts.
• Those individuals who apply to resign.
• Persons providing legal services.
• Persons who are on training on unpaid leave.
• Employees on maternity leave.
• Vacationers who adopted a newborn.
• Founders who are not paid salaries, etc.

The need for an indicator

You need to know which types of employees are included in the calculation and which are not.

Data on the average listing are entered into many statements, are considered to determine the right to benefits, and finally, they are submitted to the Federal Tax Service. This is the first report to be submitted in the new year.

In addition, when looking for tax amounts for most taxation systems, a sole proprietor will also have to deal with this figure.

Compound formulas

There is a certain formula that is dictated by Rosstat.

The average number of employees for the year is considered as the sum value of the found headcount indicator for its constituent months, divided by the number, that is, 12 months in a year.

It is characteristic that even if the enterprise 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 data on the number, for example, for half a year or a quarter, can be used for reporting to the Funds.

Since the found indicator will affect the correctness of taxes calculated for payment, confidence in the correctness of the conducted accounting for employees is necessary.

So, we examined the main provisions related to how the average number of employees is calculated. It should be borne in mind that the determination of this number for employees who have worked part-time is carried out according to 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 for errors or late submission of a report on the number, a fine will be imposed on the responsible person, as well as administrative responsibility on the head of the enterprise.

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FEDERAL SERVICE OF STATE STATISTICS

(As amended by the Order of Rosstat dated October 27, 2016 N 686)

(EXTRACT)

Filling in information about the number of employees,
payroll, hours worked
and social benefits

77. Column 1, lines 01 to 11 shows the average number of employees of the organization, which includes:

average number of employees;

the average number of external part-timers;

the average number of employees who performed work under civil law contracts.

78. The average number of employees per month (column 2, lines 02 to 11) is calculated by summing the number of employees on the payroll for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the month.

The number of employees on the payroll for a day off or a holiday (non-working) day is taken equal to the payroll number of employees for the previous working day. If there are two or more days off or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.

The calculation of the average number of employees is made on the basis of daily accounting of the payroll number of employees, which should be specified on the basis of orders for the admission, transfer of employees to another job and termination of the employment contract.

The number of employees on the payroll for each day must correspond to the data of the time sheet of employees, on the basis of which the number of employees who came and did not show up for work is established.

79. The average number of employees is calculated on the basis of the payroll, which is given on a certain date, for example, on the last day of the reporting period.

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.

In the payroll number of employees for each calendar day, both those actually working and those absent from work for any reason are taken into account. Based on this, the payroll includes in whole units, in particular, employees:

a) those who actually came to work, including those who did not work due to downtime;

b) who were on business trips, if they retain their wages in this organization, including employees who were on short-term business trips abroad;

c) those who did not show up for work due to illness (during the entire period of illness until returning to work in accordance with disability certificates or until retirement due to disability);

d) those who did not come to work in connection with the performance of state or public duties;

e) employed on a part-time or part-time working week, as well as those accepted at half the rate (salary) in accordance with an employment contract or staffing table. In the headcount, these employees are taken into account for each calendar day as whole units, including non-working days of the week, due to employment (see clause 81.3).

Note. This group does not include certain categories of employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, in particular: employees under the age of 18; workers employed in work with harmful and dangerous working conditions; women who are given additional breaks from work to feed their baby; women working in rural areas; employees who are disabled people of groups I and II;

f) hired with a probationary period;

g) those who have concluded an employment contract with an organization on the performance of work at home by personal labor (homeworkers). In the list and average number of employees, homeworkers are counted for each calendar day as whole units;

h) employees with special ranks;

i) sent away from work to educational institutions for advanced training or acquiring a new profession (specialty), if they retain their wages;

j) temporarily sent to work from other organizations, if they do not retain their wages at the place of their main job;

k) students and students of educational institutions working in organizations during the period of work experience, if they are enrolled in jobs (positions);

l) students in educational institutions, graduate schools, who are on study leave with the preservation of full or partial wages;

m) students in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation (see clause 81.1);

n) those who were on annual and additional holidays provided in accordance with the legislation, the collective agreement and the labor contract, including those who were on vacation with subsequent dismissal;

o) who had a day off according to the work schedule of the organization, as well as for processing time with a summarized accounting of working time;

p) who received a day of rest for work on weekends or holidays (non-working) days;

c) who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave (see paragraph 81.1);

r) taken to replace absent employees (due to illness, maternity leave, parental leave);

s) who were on leave without pay, regardless of the duration of the leave;

t) who were idle at the initiative of the employer and for reasons beyond the control of the employer and the employee, as well as on unpaid leave at the initiative of the employer;

u) who took part in strikes;

v) who worked on a rotational basis. If organizations do not have separate subdivisions in the territory of another subject 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 labor contracts and civil law contracts are concluded;

h) foreign citizens who worked in organizations located on the territory of Russia;

w) absenteeism;

y) who were under investigation before the decision of the court.

80. The following employees are not included in the payroll:

a) employed concurrently from other organizations;

Accounting for external part-time workers is kept separately.

Note. An employee who receives two, one and a half or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll number of employees as one person (a whole unit). At the same time, an employee who is on the payroll of the organization and performs work on an internal part-time basis is counted once at the place of the main job, and the payroll shows the amount of wages, taking into account part-time wages;

b) performed work under civil law contracts;

Note. An employee who is on the payroll of an organization and has entered into a civil law contract with the same organization is taken into account in the payroll and average headcount once at the place of the main job, and the wages accrued to him under an employment contract and a civil law contract - in column 8 (wage fund of employees on the payroll);

c) recruited to work in accordance with special contracts with state organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and taken into account in the average number of employees (see clause 81.2);

d) transferred to work in another organization, if they do not retain their wages, as well as sent to work abroad;

e) sent by organizations to study in educational institutions with a break from work, receiving scholarships at the expense of these organizations; persons with whom a student contract for vocational training has been concluded with the payment of a scholarship during the period of apprenticeship;

f) who have submitted a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the list of employees from the first day of absence from work;

g) the owners of this organization who do not receive wages;

h) members of the cooperative who have not concluded labor contracts with the organization;

i) lawyers;

j) military personnel in the performance of military service duties.

81. When determining the average number of employees, the following should be kept in mind.

81.1. Some employees on the payroll are not included in the average headcount. These workers include:

Women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave;

Employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation;

81.2. Persons who are not on the payroll and recruited to work under special contracts with state organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) are taken into account in the average number as whole units by the days of attendance at work.

81.3. Persons who worked part-time in accordance with the employment contract, staffing table or transferred with the written consent of the employee to part-time work, when determining the average number of employees, are taken into account in proportion to the hours worked.

The calculation of the average number of this category of workers is carried out in the following order:

a) the total number of man-days worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day, based on the length of the working week, for example:

40 hours - for 8 hours (for a five-day working week) or for 6.67 hours (for a six-day working week);

36 hours - by 7.2 hours (with a five-day working week) or by 6 hours (with a six-day working week);

24 hours - by 4.8 hours (with a five-day working week) or by 4 hours (with a six-day working week).

b) then the average number of part-time employees for the reporting month is determined in terms of full employment by dividing the worked man-days by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), the number of man-hours worked conventionally includes the hours of the previous working day (in contrast to the methodology adopted for accounting for the number of man-hours worked).

It should be borne in mind that employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, including disabled people, are counted as whole units in the average headcount.

Simplified calculation method (conditional example).

In the organization, five employees in September were employed at work part-time:

Two employees worked 4 hours a day, each for 22 working days. They are counted for each working day as 0.5 persons (4.0: 8 hours);

Three employees worked 3.2 hours a day for 22, 10 and 5 working days, respectively. These workers are counted as 0.4 people (3.2 hours: 8 hours) for each working day.

The average number of part-time workers was 1.7 (0.5 x 22 + 0.5 x 22 + 0.4 x 22 + 0.4 x 10 + 0.4 x 5) : 22 working days in September). This number is taken into account when determining the average number of employees.

Note. Persons who worked part-time at the initiative of the employer are taken into account in the average number of employees as whole units.

81.4. Below is a conditional example of calculating the average number of full-time employees in an organization (working according to a five-day work week schedule) for the reporting month.

In this example, the sum of the number of employees on the payroll for all days of the month to be included in the average headcount is 8675, the calendar number of days in the month is 31, the average headcount for the month in this case was 280 people (8675: 31). The number is shown in whole units.

81.5. The average number of employees for the quarter is determined by summing the average number of employees for all months of the organization's work in the quarter and dividing the resulting amount by three.

Example. The organization had an average number of employees in January 620 people, in February - 640 people and in March - 690 people. The average number of employees for the first quarter was 650 people ((620 + 640 + 690) : 3).

81.6. The average number of employees for the period from the beginning of the year to the reporting month inclusive is determined by summing the average number of employees for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the amount received by the number of months for the period from the beginning of the year, i.e. respectively by 2, 3, 4, etc.

Example. The organization started working in March. The average number of employees in March was 450 people, in April - 660, in May - 690 people. The average number of employees for the period from the beginning of the year (for 5 months) amounted to 360 people ((450 + 660 + 690) : 5).

81.7. The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

The average number for the year was 542 people (6504: 12).

81.8. The average number of employees in organizations that worked for an incomplete month (for example, in newly created organizations that have a seasonal nature of production) is determined by dividing the sum of the number of employees on the payroll for all days of the organization's work in the reporting month, including weekends and holidays (non-working) days for period of work by the total number of calendar days in the reporting month.

Example. The newly created organization began to work on July 24, 2014. The number of payroll employees in this organization was as follows:

The sum of the number of employees on the payroll for July, to be included in the average number of employees, amounted to 4598, the calendar number of days in July - 31, the average number of employees in July amounted to 148 people (4598: 31).

Notes.

Newly created organizations do not include organizations created on the basis of liquidated (reorganized) legal entities, separate or non-independent subdivisions.

Organizations that have temporarily suspended work for reasons of a production and economic nature determine the average number of employees on a general basis.

81.9. If the organization worked for an incomplete quarter, then the average number of employees for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the amount received by 3.

Example. The organization was re-established and started working in March. The average number of employees for March was 720 people. Consequently, the average number of employees for the first quarter for this organization amounted to 240 people (720: 3).

81.10. If the organization worked for an incomplete year (seasonal nature of work or created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization's work and dividing the amount received by 12.

Example. The seasonal organization started in April and ended in August. The average number of employees in April was 641, May - 1254, June - 1316, July - 820, August - 457 people. The average number of employees for the year was 374 people ((641 + 1254 + 1316 + 820 + 457) : 12).

81.11. Employees who are on the payroll of the organization, involved in public works or temporary work on the terms of internal combination, are counted in the average number of employees once at the place of their main job, the amount of wages is shown in the payroll fund, taking into account wages in public works, in the number of man-hours worked, the hours of work of these employees are reflected taking into account the hours of work in public works or work of a temporary nature.

82. The average number of external part-time workers (column 3) is calculated in accordance with the procedure for determining the average number of persons who worked part-time (see paragraph 81.3).

Column 3 conditionally shows employees who, under an employment contract, did pedagogical work outside their main place of work on the terms of hourly pay in the amount of not more than 300 hours per year (similar to the procedure for calculating the number of external part-time workers, taking into account the time actually worked, using the length of the working week established for specialties of pedagogical workers).

Due to the fact that when filling in information about the average number of external part-time workers by type of economic activity, this information can be insignificant, the column is filled in with one decimal place.

The average number of external part-time workers for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.

83. The average number of employees (including foreign citizens) who performed work under civil law contracts (column 4), the subject of which is the performance of work and the provision of services, is calculated per month according to the methodology for determining the average headcount.

These employees are accounted for each calendar day as whole units during the entire period of this contract, regardless of the period of payment of remuneration. For a day off or a holiday (non-working) day, the number of employees for the previous working day is taken.

The average number of employees who performed work under civil law contracts for the period from the beginning of the year and the year is determined by summing up the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.

If an employee on the payroll has entered into a civil law contract with the same organization, then he is not included in the average number of employees who performed work under civil law contracts (see note to paragraph 80 "b").

In the event that a civil law contract is concluded between an organization and an educational institution on the passage by students of educational institutions of industrial practice in the organization, the organization’s report includes data on the number and wages of students, regardless of whether wages were accrued directly to the students or transferred to the educational institution.

The average number of employees who performed work under civil law contracts does not include: individual entrepreneurs without the formation of a legal entity who have entered into a civil law contract with the organization and received remuneration for work performed and services rendered; non-listed persons who do not have civil law agreements with the organization; persons with whom copyright agreements for the transfer of property rights have been concluded.

Every year, all organizations and individual entrepreneurs provide information on the average number of employees for the past year to the tax office. Entrepreneurs are required to transfer data if they have employees. Jur. persons submit information, regardless of the presence of personnel.

The average number of employees (AHR) is the number of employees on the list for a certain period, divided by the number of months of this period.

Novice managers confuse the concepts of the average headcount with the headcount. The latter concept includes employees who have an employment relationship with the employer, the resulting figure is not divided by the number of months.

Why is it necessary

The CHR is used for statistical purposes and for the correct calculation of taxes. The due date report is the first to be submitted in the coming year. For this calculation, the legislation approved the form (order of the Federal Tax Service dated 03.29.07). Information must be submitted before January 20 (Article 80 of the Tax Code of the Russian Federation).

The report must be submitted by all business entities, including those who do not employ employees. Organizations with an SHR of more than 100 people are required to submit information electronically. With a smaller number, the calculation will be accepted both electronically and on paper.

The number of employees is determined by the accountant-calculator. For late submission of the report, administrative punishment is provided for both the organization and officials: the head or the chief accountant. The penalty is small, however, other negative consequences are possible. Tax authorities who have not received the form have the right to recalculate and charge additional taxes, deprive the organization of benefits, and calculate penalties.

The payment of a fine does not provide for exemption from surrendering information. You still have to calculate the CPR, so it's better to do it on time.

Most organizations, especially large ones, use an automated personnel accounting system to count the number. On its basis, programs have been created that independently calculate the necessary indicators, which are then entered into the report. For example, this can be done in 1C 8.2 ZUP.

Initial data

The CHR is calculated on the basis of daily accounting of the number of employees. The number according to the lists must correspond to the data of the time sheets of forms T-12 and T-13.

The headcount includes contracted employees, including salaried founders. The length of the agreement does not matter. Persons who have worked only one day are also taken into account. Both employees who appeared at work and those who are absent for certain reasons are taken into account.

Personnel documents are important for determining the SHR: orders for the admission of employees, transfers, dismissals, business trips, etc. The necessary information may be contained in the employee's personal card, payroll, and other primary documents.

A person working both under a labor and civil law agreement is counted as one employee.

In order to avoid inaccuracies when compiling the form, you can see a sample of filling it out on the website of the Federal Tax Service or other Internet resources.

What's included and what's not

The Instructions of Rosstat (Order No. 428 dated 10/28/13) states that the average number of employees includes all persons hired under an employment agreement, as well as founders receiving a salary.

The data of paragraphs 79-81 of the document are reflected in the form of a table:

To account for the payroll, a time sheet is maintained. Every day, for each worker, the number of hours worked is reflected and symbols are put down.

The main indicators include the following:

Based on the information from the report card, the SHR is calculated for the month.

Timing Variations

The procedure for calculating the NFR will differ depending on the period for which it is determined.

Month

To calculate the monthly CPR, the following formula is used:

Monthly MHR = Monthly full-time HHR + Part-time HHR.

The number of full-time employees is equal to the sum of the payroll for each day of the month divided by the number of days in the month. TFR for weekends and holidays is taken according to the data of the previous working day.

There are two categories of workers who are included in the headcount, but excluded from the calculation of the CHR. These include women on maternity leave, maternity leave, and individuals who have taken additional unpaid leave to enroll in an educational institution or continue their studies.

An example of calculating the CHR for a month. At the end of October, the SCR is 14 people, in November, on the 12th, 5 were hired, and on the 28th, 7 were fired.

So:

• from 1 to 11 - 14;
• from 12 to 27 - 19;
• from 28 to 30 - 12.

NFR for November = (11*14 = 154) + (16*19 = 304) + (3*12 = 36) / 30 = 16.47, that is, a total of 16 people. If the company did not start working from the beginning of the month, then the CFR is found by dividing the number of employees for the worked interval by the total number of days of the month.

Reporting period

Enterprises report to the tax authorities once a year, and to extra-budgetary funds quarterly. If the whole year is worked out, then the NFR is equal to the sum of the NFR for the months divided by 12.

If the year is not fully worked out, the calculation is performed similarly to the algorithm for an incomplete month. In this case, the denominator of the fraction is also 12.

Similarly, the SPR is determined for any other interval. So, for a quarter, the indicator is equal to the sum of the headcount for each month of the period divided by 3. When finding the value for six months or 9 months, the amount received in the numerator is divided by 6 and 9, respectively.

part time

In accordance with clause 81.3 of the Instructions, employees who have not fully completed the period are subject to accounting in proportion to the time they spent on work.

To do this, follow these steps:

1. Determine the number of man-hours worked by staff on an incomplete schedule.
2. The result is divided by the length of the working day according to the norm. This is man-days per month for part-time employees.
3. Man-days must be divided by the working days of the month. For example, an employee of an enterprise works 6 hours a day, another - 5 hours. February 2019 has 18 working days. They worked 198 hours: (6*18 + 5*18). The number of man-days for a 40-hour week in February was: 198 / 8 = 24.75. 24.75 / 18 = 1.375, after rounding up, we get 1 - the TFR of two part-time employees in February. If the employer employs both full-time and part-time employees, then the NFR for the year is equal to the sum of their monthly NRVs separately, divided by 12 and rounded to the nearest whole number. To automatically determine the FHR, you can use the online calculator of the personnel or salary system, for example, 1C: Entrepreneur.

The table will help determine the length of the working day:

The procedure for calculating the average number of employees

The SHR is made up of all workers working under an employment agreement: permanent, temporary, seasonal, home-based, on probation. Rosstat Order No. 435 dated 10/24/11 contains instructions on how to calculate the NFR.

The procedure is as follows:

Where to apply

The calculation of the SHR is submitted to the tax office at the place of registration of the taxpayer. Form KND 1110018 is filled in by the head or an authorized employee. They should know what is included in the calculation, with the exception of items intended for tax marks. Two copies should be made. One for the Federal Tax Service, the second, with a mark of acceptance, for filing with the organization's annual reporting.

If the enterprise has separate subdivisions, a separate calculation is provided for them.

The form can be obtained from the tax office or independently found on the Internet and downloaded. At the same time, attention should be paid to its relevance.

It is convenient to use online services to prepare the calculation. The report can also be submitted electronically by sending it via electronic communication channels. To do this, you must conclude an agreement with a specialized company. She will install the program and issue an electronic digital signature. The taxpayer has the right to use a paid service for sending the calculation. It is provided by companies dealing with this issue.

When registering or reorganizing, LLCs are required to provide the calculation of the CFR to the tax office. This must be done by the 20th day of the month following the change.

An individual entrepreneur submits information at closing no later than the day the entrepreneur is actually removed from tax records.

Responsibility

A certificate of SHR is submitted to the tax office for verification and further processing. In case of delay or non-submission of the report, administrative sanctions are applied to the organization.

Their list is shown in the table:

In order to avoid inaccuracies when compiling the form, you can see a sample of filling it out on the website of the Federal Tax Service or on other Internet resources. So, all economic entities must provide data on the SHR within the established time limits. They are necessary for statistical and tax purposes.

The life of a modern enterprise is such that the production of a useful product and the receipt of income hide the daily painstaking work of accounting and personnel services with a huge array of information consisting of numbers, formulas, and indicators.

Detailed economic and statistical calculations are necessary for an 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 the 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.

Similar calculations needed, 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 list only the main employees working on are taken into account, then in determining the number of the average, 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 formation of statistical information, determination of the tax base(for example, confirmation of a preferential taxation regime), as well as for regulating relationships with funds (for example, controlling insurance payments). They are also indicated in various reporting documents. So, in the statistical form P-4, both the average number and the average number are put in separate columns; in the information for the IFTS and in the form - only the average list; for the patent system of taxation – only average.

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

This calculation is made in the following cases:

1. When submitting reporting materials to the FSS;
2. To calculate contributions to the Pension Fund on a regressive scale;
3. In order to submit data for the transition to a simplified form of taxation;
4. To confirm the conditions for the application of UTII, the unified agricultural tax and the patent system of taxation;
5. For entering 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 the month, year

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

• The average number of employees;
• The average number of freelance part-timers;
• The average number of employees who work under the GPA.

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

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 greatly facilitates such work.

Consider counting algorithm the average number of employees of the enterprise for the month and year.

Denote Main factors:

• HRC - payroll number of employees;
• MF - average number of employees;
• AMS - the average number of employees;
• SCHVS - the average number of external part-time workers;
• SCHGPD - the average number of employees according to the GPA.

Calculate the average headcount employees per month, for which we summarize the headcount for each day of the month with weekends and holidays and divide the result by the number of calendar days of the month. The result is rounded up. On non-working days, the number is taken as for the previous working day.

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

AMS for the month = Amount of SPC for all days of the month. / Number of calendars days months

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

AMS for the month of part-time employees = Total hours worked per month. at one o'clock. / Usual duration of work. day per hour. / Number of workers days months

The total FAV of employees will be equal to the sum of the FAV of full-time and part-time employees.

Compute average number of part-time workers per month:

SCWH per month = Total time worked per month. at one o'clock. / Normal cont. slave. day per 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 on the terms of civil law contracts per month:

SCHGPD for the month = The sum of the number of people with GPA 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:

Monthly avg = Monthly avg + Monthly avs + Monthly nGvp

Calculate the average number employees per year:

MF for the year = Sum of MF for all months of the year / 12 months

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

Calculation example

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

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

The company has a five-day week, a working week of 40 hours.

The number of working days in December 2015 is 23.

FMS for full employment = (50 people - 3 people) 31 days. / 31 days = 47 people

Part-time TSS = (4 hours 23 working days 25 people) / 8 hours / 23 working days days = 12.5 people

Total AMS = 47 people. + 12.5 people = 59.5 people

SCHVS \u003d (4 hours 23 working days 15 people) / 8 hours / 23 working days days = 7.5 people

SCHGPD \u003d 10 people. 31 days / 31 days = 10 people

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

Preparation of the required 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 individual entrepreneurs, then this is carried out at the place of residence of the entrepreneur, in the case of LLC - at the location (legal address) of the organization. This form is submitted until January 20 following the reporting year.

Report Form consists of one sheet, on top of which the TIN is indicated (for an entrepreneur or organization), as well as KPP (for an organization). In the "TIN" field, optionally, either in the two extreme cells - dashes, or in the first two - two zeros.

For the submission line, you must specify the name and code of the tax authority. The full name of the organization is written below as in the constituent documents or the 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 integer 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 seal is put. If the report is carried out by proxy, then its details must be indicated, and a copy is attached to the documents.