Average headcount for the 4th quarter. The average headcount of a newly created organization: an important feature

The main indicators of the company's activity include information on the average number of employees. This calculation is made either by an accountant or an employee of the personnel department. The headcount is necessary when preparing reports to the Pension Fund, tax, Rosstat, IFTS, etc. In addition, at the beginning of each year, business entities must submit a report. Consider how to calculate the average number of employees.

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

According to the current norms of the law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.

A report on the average headcount must also be sent to newly registered entities. For them, the law provides for a special period - no later than the 20th day of the month following the month of registration of the company in the tax office. They also submit this report together with everyone at a certain time. This means that the average headcount for newly created organizations is presented twice.

These data are necessary when calculating taxes, other indicators, for example, the size of the average monthly wage. In addition, the average headcount is a criterion that distinguishes between economic entities when they submit reports to the tax and non-budgetary funds.

Important! Individual entrepreneurs who do not have employees are exempted from submitting these reports starting from 01/01/2014.

Where to submit and how to send reports

Existing regulations determine that the average headcount should be given by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at the location. If the firm has structural subdivisions, then it must report in general for all employees, including those employed in branches and separate branches.

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

You can submit it to the tax office:

• By directly handing a paper document to the inspector - in this case, two forms must be submitted, on one of them the responsible person puts a mark on receipt and returns it to the company representative;
• By the method of sending a report on paper by mail with a description of the attachment;
• With the help of electronic document management - for this, the company must have an EDS and an EDI program.

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

Deadlines for submitting the report on the average headcount

Once again, we note that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:

• For newly organized organizations(IPs are not included here) - no later than the 20th day of the month following the one in which it was carried out.
• For existing organizations and entrepreneurs who have employees, information is provided once a year - until January 20 of the year following the reporting one.
• Upon liquidation of an LLC or closure of a sole proprietorship these reports must be submitted before the established date of deregistration or liquidation.

How to calculate the average number of employees

The calculation of this indicator must be approached responsibly due to the importance it has for the inspection bodies. When calculating it, it is necessary to use data, e and employees of the company, provision, etc.

Many specialized programs, if you enter all the necessary data into them, the average number can be calculated automatically. But it is still desirable for a company specialist to know the methodology for calculating this indicator.

Determination of the number for each day in a month

First you need to find out the number of full-time employees in the company. On working days, this value is equal to the number of people with whom labor agreements are signed, including those who are on business trips and on sick leave.

In this case, this volume does not take into account:

• External part-timers;
• Workers with work contracts;
• Employees on maternity leave or caring for a baby;
• Employees on study leave without pay;
• Employees who, according to the contract, work part-time or weekly. At the same time, those for whom the reduced working time is fixed by law (for example, those employed in places with harmful conditions) are taken into account in the calculation;

Important! The number of employees on a day off is considered the same as on the last working day before it. This means that the employee fired on Friday participates in the calculation on Saturday and Sunday. Companies that do not have a single labor contract put “1” for the billing month, taking into account their leader, even if he does not receive a salary.

Monthly calculation of the number of full-time employees

This number is defined as the sum of the number of fully employed employees for each day of the month divided by the number of days in the month:

Chm \u003d (D1 + D2 + ... + D31) / Kd, where:

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

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

We get: (15 people * 17 days + 16 people * 14 days) / 31 \u003d (255 + 224) / 31 \u003d 15.45 the result is not rounded.

Calculation of the average number of part-time employees

First you need to calculate the total number of hours that part-time workers have worked. In this case, days spent on vacation or on sick leave are counted by the number of hours worked on the last day preceding this event.

Then the average number of such employees is determined. To do this, the total amount of hours worked by them per month is divided by the product of the number of days of work in the month and the number of hours worked per day.

Chn \u003d Hs / Rch / Rd, where:

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

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

Calculation: 24 days * 4 hours per day / 8 hour week / 24 = 96 / 8 / 24 = 0.5. the result is not rounded.

Calculation of the average number of all employees per month

To determine the total number, you need to add the average number of full-time and part-time employees. The final value is rounded according to mathematical rules - more than 0.5 upwards, and less is discarded.

Chs \u003d Chm + Chn, where:

• Chm - The received number of fully employed employees per month;
• Chn - The received number of part-time employees for the month.

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

Calculation: 15.45 + 0.5 = 15.95

Calculation of the average number for the year

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

To do this, the values ​​\u200b\u200bof all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.

Chg \u003d (Chs1 + Chs2 + ... + Chs12) / 12, Where

• Chs1 , Chs2 ... - the resulting average number for each month.

If the company was registered during the year and did not work for the entire period, then the total amount is still divided by 12.

In addition to the annual, for some reports it is necessary to determine the quarterly number on average. It is produced in a similar manner, only the result of adding the indicators for the quarter is divided by three.

An example of calculating the average number of employees of an organization

In this example, we do not have a part-time worker. All work full time.

Penalty for not passing the average headcount

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

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

However, even if the fine has been paid, the company or entrepreneur must file it anyway.

Also, failure to submit a report can be considered by the tax authorities as an aggravating circumstance in the event of other similar violations. This, in turn, will result in double fines in the future.

Average headcount form 2016

(KND form 1110018).

What are the deadlines for submitting the average number to the tax office of companies that have just registered and companies that are already operating.

The main indicators of the company's activity include information on the average number of employees. This calculation is made either by an accountant or an employee of the personnel department. The headcount is necessary when preparing reports to the Pension Fund, tax, Rosstat, IFTS, etc. In addition, at the beginning of each year, business entities must submit a report. Consider how to calculate the average number of employees.

Who should provide information on the average number of employees

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

According to the current norms of the law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.

A report on the average headcount must also be sent to newly registered entities. For them, the law provides for a special period - no later than the 20th day of the month following the month of registration of the company in the tax office. They also submit this report together with everyone at a certain time. This means that the average headcount for newly created organizations is presented twice.

These data are necessary when calculating taxes, other indicators, for example, the size of the average monthly wage. In addition, the average headcount is a criterion that distinguishes between economic entities when they submit reports to the tax and non-budgetary funds.

Important! Individual entrepreneurs who do not have employees are exempted from submitting these reports starting from 01/01/2014.

Where to submit and how to send reports

Existing regulations determine that the average headcount should be given by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at the location. If the firm has structural subdivisions, then it must report in general for all employees, including those employed in branches and separate branches.

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

You can submit it to the tax office:

• By directly handing a paper document to the inspector - two forms must be submitted, on one of them the responsible person puts a mark on receipt and returns it to the company representative
• By the method of sending a report on paper by mail with a list of attachments
• With the help of electronic document management - for this, the company must have an EDS and an EDI program

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

Deadlines for submitting the report on the average headcount

Once again, we note that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:

How to calculate the average number of employees

The calculation of this indicator must be approached responsibly due to the importance it has for the inspection bodies. When calculating it, it is necessary to use the data of the timesheet for recording work time, orders for the hiring and dismissal of company employees, granting vacations, etc.

Many specialized programs, if you enter all the necessary data into them, the average number can be calculated automatically. But it is still desirable for a company specialist to know the methodology for calculating this indicator.

Determination of the number for each day in a month

First you need to find out the number of full-time employees in the company. On working days, this value is equal to the number of people with whom labor agreements are signed, including those who are on business trips and on sick leave.

In this case, this volume does not take into account:

• External part-timers
• Workers with contracts
• Employees on maternity leave or childcare
• Employees on study leave without pay
• Employees who, according to the contract, work part-time or weekly. At the same time, those for whom the reduced working time is fixed by law (for example, those employed in places with harmful conditions) are taken into account in the calculation.

Important! The number of employees on a day off is considered the same as on the last working day before it. This means that the employee fired on Friday participates in the calculation on Saturday and Sunday. Companies that do not have a single labor contract put “1” for the billing month, taking into account their leader, even if he does not receive a salary.

Monthly calculation of the number of full-time employees

This number is defined as the sum of the number of fully employed employees for each day of the month divided by the number of days in the month:

H m = (D1 + D 2 + ... + D 31) / K d , Where:

• D 1 , D 2… - the number of workers for each day of the month
• K d - number of days in a month

Example. The company had 15 full-time employees from March 1 to March 17. On March 18, a new employee was hired, so the total number by the end of the month was 16 people.

We get: (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45 the result is not rounded.

Calculation of the average number of part-time employees

First you need to calculate the total number of hours that part-time workers have worked. In this case, days spent on vacation or on sick leave are counted by the number of hours worked on the last day preceding this event.

Then the average number of such employees is determined. To do this, the total amount of hours worked by them per month is divided by the product of the number of days of work in the month and the number of hours worked per day.

h n = H s / R h / R d , Where:

• H s - total number of hours per month worked by part-time employees
• R h - the number of working hours per day, in accordance with the duration of the working week, which is set in the company. So, if a 40-hour week is used, then 8 hours are set, 7.2 hours is set at a 32-hour week, 4.8 hours is set if the week is 24 hours long
• R d - the number of working days in a month, according to the calendar

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

Calculation: 24 days x 4 hours per day / 8 hour week / 24 = 96 / 8 / 24 = 0.5 the result is not rounded.

Calculation of the average number of all employees per month

To determine the total number, you need to add the average number of full-time and part-time employees. The final value is rounded according to mathematical rules - more than 0.5 upwards, and less is discarded.

H s = h m + h n , Where:

• h m - Received number of full-time employees per month
• Chn - Received number of part-time employees per month

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

Calculation: 15.45 + 0.5 = 15.95

Calculation of the average number for the year

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

To do this, the values ​​\u200b\u200bof all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.

h g = (H s1 + H s2 + … + H s12 ) / 12, where

• H s1 , H s2 … - the resulting average number for each month

If the company was registered during the year and did not work for the entire period, then the total amount is still divided by 12.

In addition to the annual, for some reports it is necessary to determine the quarterly number on average. It is produced in a similar manner, only the result of adding the indicators for the quarter is divided by three.

An example of calculating the average number of employees of an organization

In this example, we have no part-time workers. All work full time.

Penalty for failure to deliver the average headcount

If a company or entrepreneur did not submit a report on the average number on time or did not submit at all, then the tax authority may impose a fine in the amount of 200 rubles for each document (according to the Tax Code of the Russian Federation).

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

However, even if the fine has been paid, the company or entrepreneur must file it anyway.

Also, failure to submit a report can be considered by the tax authorities as an aggravating circumstance in the event of other similar violations. This, in turn, will result in double fines in the future.

AMS or the average number of employees is the number of employees of the enterprise on average for any particular period. To determine this value is required for statistical accounting and taxation. According to the law (clause 7, article 5 of the law dated December 30, 2006 No. 268-FZ), each individual entrepreneur and the head of the organization must submit this data to the tax service annually. In addition, data on SCH are required when filling out the following forms:

1. N PM "Information on the main indicators of the activity of a small enterprise";

2. P-4 "Information on the number, wages and movement of employees";

3. N MP (micro) "Information on the main performance indicators of a micro-enterprise";

Also, data on the average number of employees is necessary when confirming the rights and benefits in calculating taxes for enterprises that use the labor of people with disabilities.

: in the usual manner, during pregnancy and vacation, after dismissal.

Come up with a company name - what could be easier? But, it's not so simple!

Terms of submission

CSC must be submitted no later than January 20 of the current year. That is, information on the average number of employees for 2013 must be received by the tax service on January 20, 2014. There are exceptions to the deadline for submitting this data, for example, if the company was recently registered, or the company was reorganized. Then the information must be provided no later than the 20th day of the month following the month of the establishment or reorganization of the enterprise. The terms are strictly regulated by clause 3 of Art. 80 of the Tax Code of the Russian Federation and clarified by the letters of the Federal Tax Service No. 25-3-05 / 512 dated 09.07.2007 and No. ChD-6-25 / 535 dated 09.07.2007.

Calculation formula

The annual average of employees is calculated by summing the average of employees for the months of the reporting year and dividing this amount by 12.

Calculation of TSC of employees for the month is made according to the following formula:

Monthly TMS = ∑Day TMS/K day, where

- "∑SCH per day" - the sum of the average headcount for each calendar day of the month

- "By day" - the number of calendar days of this month.

Therefore, to calculate the average headcount for the year, the following formula is obtained:

AMS for a year = (∑ AMS for a month)/12, where

- "∑MSCh per month" - the sum of the average number of employees for all months of the reporting year.

The average headcount for the quarter is calculated as follows:

TSC per sq. = ∑ TSS per month. quarter/3, where

— “∑ TSS for the month. quarter" - the sum of the average headcount for all months of the quarter.

The calculation of the TSC of employees must be carried out by the entrepreneur himself (accountant of the enterprise) independently and then sent to the Federal Tax Service in the form of KND 1110018.

Form (sample)

When calculating, it should be remembered that the number of employees for a weekend or holiday is equal to the working day before it. With several weekends or holidays in a row, the number of each of them will also be equal to the working day before them.

In whole units, the average headcount includes the following employees:

— those who actually showed up for work, including those who could not work due to downtime

- employees who were on business trips, in the event that they are kept wages in the organization

– employees on sick leave (during the entire time of illness before coming to work with a sick leave)

- who have taken walks

- employees on a part-time or part-time basis, also employed part-time. Accounted for each calendar day.

— who were on leave without pay for a good reason and with the permission of the administration,

employees who took part in various strikes

— who are studying in educational institutions, graduate schools and who are on study leave with the preservation of incomplete and full salaries

— those on additional and annual leave, which were provided in accordance with the legislation of the Russian Federation, labor and collective agreements. Also employees who are on leave with further dismissal

- received time off for work on a holiday or day off

- shift workers

Persons working part-time are taken into account in proportion to the hours worked by them.

How to calculate?

Their average number is calculated as follows:

a) the number of worked man-days in total is calculated. The number of man-hours in total for the month of the report is divided by the duration of a full working day in a given enterprise (by 7.2 hours, or by 8 hours, or by 4.8 hours). Calculation formula:

To man.days \u003d ∑K man.h / T slave, where

- "T slave" - ​​the time of the working day

— "∑K man-hours" - the number of man-hours in total for the reporting month

- "To man.days" - the total number of man-days worked by the employee

b) the average number of part-time employees for the month of the report is determined in terms of full-time employment. The number of man-days worked is divided by the number of working days in the reporting month according to the calendar. Calculation formula:

SCH incomplete. = To man.days / To workdays, where

- "SCH is incomplete." — average number of part-time employees per month of the report

- "By working days" - the number of working days of the month of the calendar report.

Keep in mind when calculating the FV of part-time employees that:

- Persons who are employed for part-time work at the initiative of management should be included in the calculation of the average number of employees as whole units;

— Employees who, according to the legislation of the Russian Federation, have an incomplete working time, incl. persons with disabilities should be counted as whole units in the AMS.

The average headcount does not include:

– performing work under civil law contracts

— lawyers

- Members of the armed forces performing military service

- owners of the enterprise who do not receive a salary

- members of the cooperative who did not conclude an employment contract

- transferred to work in another enterprise, without pay

— persons who are involved in work through special agreements with state organizations

— sent by the enterprise to study in educational institutions with a direct separation from work, receiving a scholarship at the expense of the enterprise

— hired from other enterprises part-time

Example of monthly average number of employees

The monthly TSC of the employees of LLC "Primer" for March 2014 is calculated. The organization has 20 employees, 16 of which have worked for a full month.

Employee Ivanov P.S. was on sick leave from March 4 to March 11, he is included in the calculation as a whole unit for each day, because employees who did not show up for work due to illness are calculated in the SSC.

Petrov A.P. is an external part-time worker, so it is not included in the SSC.

Sidorova E.V. is on parental leave. This employee is not included in the SSC.

Sergeev I. D. worked the whole month only for 4 hours a day, when determining the AMS, he will be taken into account in proportion to his hours worked.

As a result, the monthly TMR of employees will be 16+1+20/31+4*31/8/31=16+1+0.7+0.5=18.2 people.

fines

The report on the average headcount is submitted to the tax office at the place of residence of the entrepreneur, i.е. at the place of registration of the organization or individual entrepreneur.

For failure to provide information about the SSC, liability is provided in accordance with paragraph 1 of Art. 126 of the Tax Code, and entails a fine of 200 rubles.

Late delivery of information also entails a fine of 300 to 500 rubles.

The calculations themselves using the formulas do not present any particular difficulties, the main thing is to take into account all the nuances in specific cases, of which there are many in the average number.

Average number of employees: general procedure and calculation formula

When calculating the average headcount, one should be guided by the procedure that Rosstat prescribes to apply to fill out the statistical form P-4. This procedure is approved by orders of Rosstat:

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

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

Avg year = (avg 1 + avg 2 + ... + avg 12) / 12,

Avg year is the average headcount for the year;

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

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

The average headcount of a newly created organization: an important feature

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

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

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

Read about the procedure for submitting information about the average headcount to the tax authority in the article. “We provide information on the average number of employees” .

Payroll: what is it and how to calculate it

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

• external part-timers;
• working under GPC agreements;
• owners who do not receive salaries in the organization, etc.

NOTE! Female employees on maternity leave or "children's" leave are generally included in the headcount, but are not included in the average headcount. But if they work part-time or at home with benefits, With2018 , in the SCH they are taken into account (clause 79.1 of Rosstat instructions No. 772).

How to account for part-time workers

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

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

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

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

1. Determine the average number of underemployed workers for the reporting month in terms of full employment. To do this, divide the worked man-days by the number of working days according to the calendar in the reporting month. At the same time, for the days of illness, vacation, absenteeism, the hours of the previous working day are conventionally included in the number of man-hours worked.

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

In the organization, 7 employees were employed part-time in October:

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

Then the average number will be 2.8 people:

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

Read more about working hours “Normal hours of work cannot be exceeded?” .

Results

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

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

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

How to calculate the average number of employees

TSC at the end of the year is calculated according to the formula: Year AMS = (January AMS + February AMS + … + December AMS) / 12.

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

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

Example. In Polis LLC, the following indicators are monthly:

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

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

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

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

Example. In LLC Bereg, three employees worked part-time in October:

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

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

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

Some employees are not included in the SSC:

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

When to take SSC

Details on the dates of submission of information about the SSC of employees are indicated in clause 3 of Art. 80 of the Tax Code of the Russian Federation and clarified by the letters of the Federal Tax Service No. 25-3-05 / 512 of 07/09/2007 and No. ChD-6-25 / 535 of 07/09/2007. Organizations report:

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

Individual entrepreneurs:

• Individual entrepreneurs who employ employees, along with all organizations, submit information about the SSC before January 20 for the completed calendar year;
• at the end of business activities no later than the date of official closing of the IP;
• Individual entrepreneurs do not submit a report on the occasion of their registration, as well as a SSC report for the year, if there are no employees.

SSC fines

If you submit a report on the organization's SSC not on time, you will face a fine of 200 rubles for each document not submitted (clause 1, article 126 of the Tax Code of the Russian Federation). The directors of the company, as an official, will also be held administratively liable for delaying the report or providing distorted data in accordance with Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation and will impose a fine of 300 to 500 rubles.

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