The procedure for calculating the number of employees is determined by law and established in Rosstat Resolution No. 69 dated November 20, 2006 (hereinafter referred to as the Resolution).
Headcount
The full list of employees who are included in the payroll contains clause 88 of the Resolution. Let's present it below, but for now we'll suggest you remember a few rules for calculating payroll numbers:
1. The payroll includes all employees who have an employment relationship with the employer. Simply put, those with whom an employment contract (both fixed-term and indefinite) was concluded and who performed permanent, temporary or seasonal work for one day or more.
2. When calculating the indicator, owners of organizations who worked and received wages in their company are taken into account.
3. The list of employees for each calendar month takes into account both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism).
4. The payroll number for each day must coincide with the data in the employees’ working time sheet.
Document fragment. Clause 88 of Rosstat Resolution No. 69 dated November 20, 2006.
Workers who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not many of them, so we advise you to remember them all:
- external part-time workers;
- performing work under civil contracts;
- working under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and are included in the average number of employees;
- transferred to work in another organization without pay, as well as sent to work abroad;
- those aimed at studying outside of work, receiving a scholarship at the expense of these organizations;
- those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. Such employees are excluded from the payroll from the first day of absence from work;
- owners of the organization who do not receive wages;
- lawyers;
- military personnel.
- homeworkers,
- internal part-timers,
- employees registered in one organization for two, one and a half or less than one rate,
- persons hired on a part-time, part-time or half-time basis.
Average headcount
The very name of the indicator tells us that the average number of employees is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations. Next, we will show all the calculations using examples. But first we draw your attention to an important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:
- women on maternity leave;
- persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as on additional parental leave;
- employees studying in educational institutions and on additional leave without pay;
- employees entering educational institutions and on leave without pay to take entrance exams.
- Order for employment (form N T-1),
- Order on transfer of employees to another job (Form N T-5),
- Order on granting leave (Form N T-6),
- Order to terminate the employment contract (Form N T-8),
- Order to send an employee on a business trip (Form N T-9),
- Employee personal card (form N T-2),
- Timesheet for recording working hours and calculating wages (form N T-12),
- Time sheet (form N T-13),
- Payroll statement (Form N T-49).
Let's move on to the calculations
The average number of employees per month is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days in the month.
Please note: the calculation takes into account holidays (non-working days) and weekends. The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if weekends or holidays span several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday. This condition is contained in paragraph 87 of the Resolution.
Example 1. LLC "Kadry Plus" employs 25 people under employment contracts. The established work schedule is a 40-hour, five-day work week. The payroll as of November 30 is 25 people.
From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.
On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.
From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him.
On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a probationary period of two months.
On December 24, driver Gorbachev submitted his resignation and did not return to work the next day.
Weekends and holidays in December were the 1st, 2nd, 8th, 9th, 15th, 16th, 22nd, 23rd, 30th, 31st. Therefore, on these days the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.
Of the workers listed above, the December payroll will include:
- Ivanov - from December 1 to December 31,
- Petrova - from December 1 to December 31,
- Sidorov - from December 10 to 31,
- Alekseeva - from December 18 to 31,
- Bortyakova - from December 19 to 31,
- Vikulov - from December 20 to 31,
- Gorbachev - from December 1 to December 24.
Petrov’s accountant is not taken into account in the average headcount (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.
For clarity, let’s create a table that defines the payroll for December 2007:
The number of employees of LLC "Kadry Plus" in December 2007
|
Day of the month |
Payroll |
Of these are not included |
Turn on |
Let's calculate the average headcount for December:
802 person-days : 31 days = 25.87 people
In whole units it will be 26 people.
The rules for calculating the average number of employees for a quarter, year or other period are as follows: it is necessary to add up the average number of employees for each month of the period and divide by the number of months. Let’s say, if you want to know the indicator for a quarter, then you need to divide by 3, if for a year - by 12. In this case, the indicator obtained for the month should not be rounded to whole units. Only the final result of the average headcount for the billing period is subject to rounding.
Four nuances when calculating the average number of employees
Nuance 1. If the organization carried out business activities for less than a full month, then it should calculate the average number of employees for this period as follows. The sum of payroll employees for all days of work must be divided (oddly enough) by the total number of calendar days in the month (clause 90.8 of the Resolution). A similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate an indicator for a quarter or a year, then, regardless of the duration of work in the period, it is necessary to add up the average number of employees for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the indicator for the entire year 2007, then it must add the average number of employees for November and December and divide the resulting value by 12.
Example 2. The newly formed Lyubava LLC began operating on October 25, 2007. As of this date, the payroll number of employees was 4 people. On October 30, employment contracts were concluded with three more people. Until the end of 2007, there was no movement of personnel.
Work schedule: 40-hour, five-day work week.
Let's calculate the average number of employees of the company for 2007.
1. The list of employees for October is shown in Table 2:
List of employees of Lyubava LLC in October 2007
|
Day of the month |
Headcount, |
Including included in |
2. Determine the average number of employees by month.
For October it is equal to 1.1 people. (34 person-days: 31 days).
Since in subsequent months the payroll of employees did not change for each day, the average number of employees for November will be 7 people. (210 person-days: 30 days) and for December also 7 people. (217 person-days: 31 days).
3. Let’s calculate the average number of employees for 2007:
(1.1 people + 7 people + 7 people): 12 months. = 1.26 people
In whole units it will be 1 person.
Nuance 2. If an organization was formed as a result of the reorganization or liquidation of a company or on the basis of separate or non-independent divisions, then when calculating the average number of employees, it must take into account the data of its predecessors.
Nuance 3. Organizations that have temporarily suspended work for reasons of production and economic nature determine the average number of employees according to general rules.
Nuance 4. If employees of an organization are transferred on their own initiative to part-time work (part-time work) or work at half the rate (salary), you need to remember the following. In the payroll, such persons are counted for each calendar day as whole units, while in the average payroll - in proportion to the time worked (clauses 88 and 90.3 of the Resolution). The calculation algorithm is given in example 3.
Please note: if a shortened (part-time) working day (working week) is provided to employees in accordance with the law or at the initiative of the employer, then they should be counted as whole units for each day. These categories of workers include minors, people employed in jobs with hazardous working conditions, women who are given additional breaks from work to feed a child or who work in rural areas, disabled people of groups I and II.
Example 3. The Lux company has a 5-day, 40-hour work week. The payroll consists of 2 people who, on their own initiative, work part-time. So, in December, Lebedeva worked 13 days, 5 hours a day, Sanina - 17 days, 7 hours. In December 2007 there were 21 working days.
It is necessary to determine the average number of employees for December.
1. We determine the total number of man-days worked by these individuals (in our case, Lebedeva and Sanina).
To do this, divide the total number of man-hours worked in the desired month (December) by the length of the working day. The number of man-hours worked by Lebedeva is 65 man-hours (13 days x 5 hours), and by Sanina - 119 man-hours (17 days x 7 hours). To determine the length of the working day, you need to divide the number of working hours per week by the number of working hours per day. In our case it will be equal to 8 hours (40 hours: 5 hours). The total number of person-days will be 23 person-days. ((65 person-hours + 119 person-hours): 8 hours).
2. The next step is to calculate the average number of part-time workers per month in terms of full employment. To do this, divide the result by the number of working days in the month (there are 21 in December). We get 1.1 people. (23 person-days: 21 days).
3. To determine the average number of employees for a month, add the previous indicator and the average number of other employees. That is, it is necessary to keep separate records of such employees.
In our case, the company has only 2 part-time employees, so the average headcount for December will be 1.1 people. In whole units - 1 person.
Average number
To calculate this indicator, we need to determine the average number of external part-time workers and persons performing work under civil contracts.
The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of part-time workers.
And the average number of persons performing work under civil contracts is determined according to the general rules for calculating the average number of employees. But there are still some peculiarities. So, if an employee on the payroll of a company has entered into a civil law agreement with it, he is counted only in the payroll and only once (as a whole unit). Also, the average number of employees under civil contracts does not include individual entrepreneurs.
Thus, by adding all three indicators, we can determine the average number of employees. Note: it must be rounded to whole units.
A report on the average number of employees (ASH) must be submitted by all individual entrepreneurs and organizations (regardless of the chosen taxation system) that had employees in the calendar year.
At the same time, newly created organizations (not individual entrepreneurs) need to submit the CHR report twice: once after creation, and the second at the end of the year.
Individual entrepreneurs without employees, starting from January 1, 2014, must submit information on the SChR no need.
Average headcount form
Current average headcount form valid in 2019 (download form).
Sample of filling out the form
You can see a sample of filling out the average headcount form on this page.
Deadline for delivery of the SSR in 2019
Information on the average payroll number is submitted by:
Existing individual entrepreneurs and organizations
Newly created organizations
Not later 20th the month following the month in which the organization was created.
Penalty for failure to submit the average number
Fine for violation of the deadline, the SCR is 200 rubles. They may also additionally fine the chief accountant or the head of the organization in the amount of 300 before 500 rubles There is no penalty for providing incorrect information.
note that even after paying the fine, a report on the average number of employees will have to be submitted in any case.
Where to take the SChR in 2019
A report on the average number of employees is submitted to the tax authority:
- Individual entrepreneur at the place of residence;
- LLC at its location (legal address).
The address and contact details of your tax office can be found using this service.
Note: the average number of employees by location of separate units does not need to be submitted. Data on department employees is indicated in a general report for the entire organization, which is submitted to the Federal Tax Service of the head office.
Methods for filing SCR in 2019
The average number of employees can be submitted:
- In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
- By mail as a registered item with a description of the contents. In this case, there should be an inventory of the investment and a receipt, the number in which will be considered the date of delivery of the number.
- In electronic form via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website).
note, when submitting SCR information in paper form, some Federal Tax Service Inspectors may additionally require you to attach a file with an electronic version of the report on a floppy disk or flash drive.
How to calculate the average number of employees (formula)
Step 1. Calculate the number of full-time employees
To do this, we use the following formula:
H 1 = H m / D m
H m– the sum of the average number of employees for each day of the month (that is, it is necessary to calculate the average number of employees for each day of the month and add it up);
D m– the number of calendar days in a month.
Result no need to round.
The number of employees for a weekend or holiday is taken to be equal to the number for the previous working day.
When calculating the average headcount are not taken into account:
- External part-time workers (employees whose main place of work is another organization).
- Individuals working under GPC agreements (of a civil nature).
- Women on maternity or child care leave.
- Employees on study leave without pay.
If an employment and civil law contract is concluded with an employee at the same time, then he must be taken into account as one person in the calculation.
Part-time employees at the initiative of the employer(probationary period and homeworkers), as well as workers for whom the law establishes half-holiday(including disabled people), when calculating the HRF, they are taken into account as whole units.
Step 2. We count the number of employees who worked part-time
Employees who work part-time under an employment contract (including those who did not come to work due to illness or business travel) are taken into account when calculating the CPE in proportion to time worked.
This is done according to the following formula:
Ch 2 = T total / T rd / D slave
T total– the total number of man-hours worked by these employees in the reporting month.
T rd– length of the working day, based on the length of the working week established in the organization. For example, with a 40-hour five-day work week, this figure will be 8 hours, with a 36-hour week - 7.2 hours, and with a 24-hour week - 4.8 hours.
D slave– the number of working days according to the calendar in the reporting month.
Result no need to round.
Example. The employee worked part-time (4 hours) for 22 working days per month, while the working day in the organization is 8 hours. The average number in this case will be equal to: 0,5 (88 / 8 / 22).
Step 3. Calculate the average number of employees for the calendar year
To calculate the average number of employees, it is necessary to add up the headcount indicators ( Ch 1 And Ch 2 ) for all months of the year and divide the result by 12 months.
If the result is a non-integer number, then it need to round(discard less than 0.5, and round 0.5 or more to the whole unit).
Calculation example
Initial data
LLC "Company" has a 40-hour, five-day work week.
In 2019, from January to November, we worked on the basis of employment contracts 15 people(in December there were 11 of them left, since 4 people were laid off due to staff reduction).
For September and October, fixed-term part-time employment contracts were concluded with 5 new employees, according to which they worked daily for 4 hours.
Throughout the year, the organization employed 3 external part-time workers who are on the payroll of another company.
Calculation of average headcount
In each month (from January to November), the average number of employees working full day, was equal 15 people(external part-time workers are not taken into account in the calculation). In December, the number of such workers is 11 people.
Now let’s calculate the average number of employees who worked during the year part-time:
There were 22 working days in September and October, so the number in each of these months is:
(4 hours x 5 workers x 22 working days) / 8 hours / 22 working days = 2,5
Below is a table of the average number of employees for each month, taking into account the results obtained:
Thus, for 2019 the average number of employees is: 15 people(181 people / 12 months).
Why is the average number of tax officials needed?
The average headcount indicator is involved in the calculation of some taxes, and the method of reporting to the tax authorities also depends on it.
For individual entrepreneurs with a patent, the average number of employees for all types of activities should not exceed 15 people.
There are other situations in which the exact number of employees may be of interest to tax authorities.
A company often needs to calculate the average number of employees in order to fulfill its reporting obligations or when choosing a taxation procedure (for example, to apply the simplified tax system, the average number of employees in a company should be no more than 100 people); also, based on the indicators of the average number of employees, an enterprise can be classified categorized as small, medium or micro. After a year, the company must notify the tax inspectorate about the average number of employees, for which it must submit a declaration to the tax authority in the form KND 1110018 at the location of the enterprise by January 20 at the location of the enterprise (individual entrepreneurs with hired employees - at the place of residence). False information about the average number of employees or untimely submission/failure to submit information to the tax office entails administrative liability (fine of 300 rubles).
Enterprises with separate divisions indicate in their report the average number of employees as a whole (taking into account the number of individual divisions), but in order to be able to apply benefits for VAT, land and property taxes, it is already necessary to know the average number of employees. Average number is a more capacious concept than the average number, which consists of three components:
- Average number of external part-time workers.
- Average number of employees.
- Average number of employees working under concluded civil contracts.
According to the standards of the Instructions for filling out federal statistical monitoring of information on wages and the number of employees, which were approved by order of Rosstat in 2008, the average payroll number for each calendar day includes:
- Employees absent to care for a sick family member or due to illness (confirmed by sick leave).
- Employees who actually came to the workplace.
- Persons who are absent from work due to being on public works or working from home.
- Employees working on a shift basis.
- Persons temporarily hired to replace an employee who is absent for any reason.
- Persons who are absent from work due to organizational downtime.
- Employees who are sent for advanced training with a break from work activities.
- Workers participating in strikes, rallies, under investigation before a court decision, and absenteeism.
- Persons who are hired part-time or part-time (half a unit).
- Employees who received a day off (time off) for overtime or previously worked time.
- Students who are hired for a position for the period of practical training.
Formula for calculating the average number of employees
The average headcount for the month is calculated using daily headcount ratios. To do this, use a working time sheet, which must reflect all changes in personnel.
The calculation is carried out for employees who work the entire working day (P1) and separately for employees who work only part of the working day (P2).
To calculate them, the formulas are used: Ch1 = Ch: D. Where Ch is the payroll number for the entire calendar month, D is the number of calendar days in the billing month.
In fact, when calculating, the arithmetic average of the payroll number for the month is calculated, after calculating the number of employees for the first day of the month, the number of each subsequent day until the end of the month is added to it, while holidays and weekends are necessarily included in this calculation. The number for these days is indicated similarly to the data of the previous working day.
Second formula: Ch2 = T: Tdn: Drab. Where T is the sum of all hours worked in a calendar month, Drab is the number of working days in a calendar month, and Tdn is the duration of one working day in hours.
If employees, at the initiative of the employer, are transferred to part-time work, then for calculation they are taken as a unit. Internal part-time workers and employees who work at the enterprise at several rates or at half the rate at once are also taken as a unit for calculation and these indicators are taken into account in calculating the average number of employees. By adding up the indicators Ch1 and Ch2, you can get the average number of employees per month.
To calculate the average number of employees for a quarter, 9 months, six months or a year, it is necessary to add up the average number of employees for the corresponding months, and then divide the resulting value by 3, 6, 9 or 12. In cases where the organization has been operating for less than a full year, the value of the average number workers are still divided by 12.
Today, there are a large number of special programs for calculating the coefficient of the average number of employees, for example, “1C salary-personnel”. You can also find forms for automatic calculations on the Internet on online services, for example, on the official website of Bukhsoft.
Let's look at examples of calculating the average number of employees.
Example 1
In the company, the workload of the employees changed several times over the course of one month; the number of employees at the beginning of the month was 21 people working full time, 8 hours a day, and from the 18th, the workload of three people decreased by 4 hours. Let's calculate the average headcount for 3 employees for 10 days: for each working day, 1 employee is counted as 0.5 people, so 3 employees are 1.5 people, then 1.5 × 10 = 15 man-days. 10 people worked full time: 21 - 3 = 19 people. Therefore, we get: (15+19) / 24 = 1.41, where 24 is the number of working days in this month, 21 + 1.41 = 22 average number of employees.
Example 2
The company has 20 employees, 16 of whom have worked for a full month. Employee Ivanov from 4.03 to 11.03. was on sick leave, so he is included in the calculation as a whole unit for each day, and employee Petrov is an external part-time worker, and he is not included in the average headcount. Employee Sidorova is on maternity leave, so she is not included in the average headcount, and employee Sergeev worked the entire month only 4 hours a day; when calculating, he will be taken into account in proportion to his time worked. As a result, the monthly average number of employees will be: 16 + 1 + 20 / 31 + 4 * 31 / 8 / 31 = 16 + 1 + 0.7 + 0.5 = 18.2 people.
Example 3
The number of employees of the enterprise from May 1 to May 15 was 100 people, and from May 16 to May 30 – 150 people. In May, two employees of the company were on maternity leave, and all employees of the company were hired full-time in May. Thus, the average number of employees of the enterprise for the month (May) will be: 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days = 3690 people. The 3,690 people must then be divided by 31 calendar days, resulting in a total of 119,032 people. The resulting figure is rounded to the nearest whole number, resulting in 119 people.
Exceptions
Employees who are:
- On paid leave in connection with the birth or adoption of a child, pregnancy.
- On parental leave until the child reaches one and a half years of age.
- On leave without pay for studying or passing entrance exams in educational institutions.
Military personnel and prisoners who work under special contracts concluded with government agencies are counted as whole units for each working day.
Often when calculating, you end up with a fractional number that must be rounded. Rounding of the average number of employees is carried out according to the following principles:
- If there is a four or a smaller digit after the decimal point, then the integer is left unchanged, and the signs after the decimal point are removed.
- If there is five or a higher digit after the decimal point, then I add one to the whole number and remove the signs after the decimal point.
It is necessary to keep in mind that only the final figure that is entered in the tax report is rounded, while intermediate results are not subject to rounding.
How to calculate the average number for civil contracts and part-time workers
To calculate the average number of employees of a company who are external part-time workers, it is necessary to accurately calculate the working time spent by them in hours and use an algorithm similar to the calculations used to find the average number of employees who did not work in full. And the average number of employees performing their duties under civil contracts is calculated using the same algorithm as for calculating the average number of employees who have worked their full working day. They are indicated in the timesheet as a unit per day of the period, which is indicated in calendar days in the terms of the contract. By adding up all three indicators, you can get the average number of enterprises.
Part-time workers and employees.
TSS for a year, quarter and any other period of more than a month is calculated on the basis of TSS for each month of this period clauses 79.6, 79.7 of the Rosstat Instructions. For example, the average number of people in January - August is 23 people, and in September - December - 27. Then the average number of people for the year is 24.33 ((23 people x 8 months + 27 people x 4 months) / 12 months) . We round the result to the nearest whole number - 24 people.
To calculate the average number of employees for a month, you need to add the average number of fully employed workers and the average number of part-time workers. Not fully employed are only those who work part-time by agreement. Those who are entitled to part-time work by law are counted as full-time workers. clause 79.3 of the Instructions.
The monthly average of full-time employees is calculated based on their payroll number for each calendar day of the month. paragraph 76 of the Instructions. For example, the payroll number from June 1 to June 21 is 30 people, and from June 22 to June 30 - 31 people. Then the TSS for June is 30.3 ((30 people x 21 days + 31 people x 9 days) / 30 days). Taking into account rounding - 30 people. clause 79.4 of the Instructions.
In the headcount, include all full-time employees who are registered in your company on a particular day. It does not matter whether the person worked that day, was on vacation or on sick leave. It is not necessary to take into account only employees on maternity leave, unpaid educational leave and those not working on parental leave. If an employee works on parental leave, he is included in the calculation clause 79.1 of the Instructions.
The payroll number on weekends and holidays is equal to the number for the previous working day paragraph 76 of the Instructions. For example, an employee fired on Friday must be included in the payroll for Saturday and Sunday.
Example. Calculation of average headcount per month
As of 08/01/2019, the organization had 24 full-time employees. On August 9, one of the workers went on maternity leave.
The number of employees on August 1 - 8 (8 days) is 24 people; on August 9 - 31 (23 days) - 23 people.
TSS for August, taking into account rounding - 23 people. ((24 people x 8 days + 23 people x 23 days) / 31 days).
Calculate the average number of part-time workers per month using the formula clause 79.3 of the Instructions:
Look at the production calendar for the number of working hours per month. In the hours worked, include working days that fall on vacation and sick leave. For each such day, take into account the same number of hours as the person worked on the last day before vacation or sick leave.
Example. Calculation of the average number of employees with part-time workers
As of April 1, 2019, the organization has 37 employees:
- 33 - full-time;
- two external part-time workers;
- two with part-time work, who worked 203 hours in April.
In April 2019 - working hours.
Calculation of the average value for April 2019
List of full-time employees:
- on April 1 - 18 and 23 - 30 (26 days) - 33 people;
- on April 19 - 22 (4 days) - 32 people.
The average number of full-time workers is 32.9 people. ((26 days x 33 people + 4 days x 32 people) / 30 days).
The average number of part-time workers is 1.2 people. (203 hours / 175 hours).
The average number of employees, taking into account rounding, is 34 people. (32.9 + 1.2).
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Average number of employees- this is the average number of employees for a certain period of time.
As a rule, the average number of employees is calculated for the month, quarter and year.
Quarterly and annual calculations of the average number of employees are based on the monthly calculation of the average number of employees.
Who is required to provide information on the average number of employees to the tax office?
The obligation to submit information on the average number of employees to the tax inspectorate at the end of the year is established by clause 3 of Art. 80 Tax Code of the Russian Federation. This report must be submitted by all organizations without exception.
As for entrepreneurs, they submit information only if they hired personnel in the reporting year.
Taxpayers whose average number of employees for the previous calendar year exceeds 100 people are required to submit tax returns (calculations) to tax inspectorates in established formats in electronic form.
This procedure also applies to newly created (reorganized) organizations with a number of employees exceeding the specified limit.
In order to comply with this provision, organizations (individual entrepreneurs who hired employees during the specified period) must annually, no later than January 20, submit to the tax authorities information on the average number of employees for the previous calendar year.
Newly created (reorganized) organizations submit such information no later than the 20th day of the month following the month in which the organization was created (reorganized).
Cases when the average number of employees should be calculated
The average number of employees must be calculated in the following cases.
1. 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.
If an organization submits information about its average headcount late, the Federal Tax Service may impose two fines at once:
for an organization or individual entrepreneur - in the amount of 200 rubles;
for its manager or chief accountant - in the amount of 300 to 500 rubles.
2. To know whether an organization needs 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).
3. To fill out the field “Average headcount” in the calculation using the PFR form RSV-1.
4. To fill out the “Number of employees” field in the calculation using Form 4-FSS.
5. 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).
The procedure for calculating the average number of employees
The average number of employees for any period (year, quarter, half-year, 2 - 11 months) is calculated using the average number of employees for each month included in this period.
1. First, you need to determine the number of full-time employees of the organization for each calendar day of each month.
On working days, it is equal to the number of all employees with whom employment contracts have been concluded, taking into account all employees who did not show up for work due to temporary disability, as well as taking into account all employees on business trips and vacations.
In this case, it is not necessary to include in the calculation:
external part-time workers;
employees who are on maternity leave or on parental leave;
employees who are on unpaid study leave;
part-time workers who do not work full time, that is, work part-time or part-time.
The payroll number for weekends and non-working holidays is equal to the payroll number on the working day preceding them.
For example, an employee fired on Friday must be taken into account when calculating the payroll for the coming days: Saturday and Sunday.
Individuals working only under civil contracts are not included in the calculation of the payroll.
The average number of employees per month is calculated by summing the number of employees 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 days) and weekends, and dividing the resulting amount by the number of calendar days of the month (28, 29, 30 or 31).
To do this, you need to divide the sum of the average number of employees for the first, second, etc. until the last month of the period by the number of months in the period.
In this case, the obtained result must be rounded to whole units: a value less than 0.5 is discarded, and 0.5 or more is rounded to the nearest whole unit.
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