The average number of employees of an enterprise is one of the important statistical indicators, which is associated not only with many tax benefits, but also with the obligations of taxpayers. How is the average number of employees calculated?
The total number of employees of the enterprise
What average headcount? This is the number of employees of the enterprise on average for a certain period of time (usually for a month, quarter, year). But it’s worth starting a conversation with the concept of the total number of employees, which includes:
- payroll - it includes both permanent and temporary, as well as seasonal workers officially hired with an entry in the work book
- part-time employees - these employees are on the payroll at the main place of work, and at the enterprise where they are part-time workers, they work no more than four hours a day (0.5 rates); internal part-timers (employees of the same enterprise) perform additional paid work in their free time
- employees working under civil law contracts - they can work at several enterprises in one reporting period, but for the entire term of the contract they are considered full-time employees
Which group the employee belongs to follows from the order of the head on hiring and the contracts concluded with the employee. But when calculating the number of employed employees, part-time workers and those who perform work under civil law contracts are not taken into account. They are the main employees of other enterprises, they are recorded there, and re-counting when calculating the number should be avoided.
The procedure for determining the average number
In 2006, the Decree of Rosstat determined the procedure for calculating the average number of employees, according to which it can be calculated for a month, quarter or year. In this case, the calculation basis is the monthly average number of employees. Later by others regulations some aspects of the calculation were clarified, but, in fact, the calculation algorithm set out in various documents is the same.
To determine the monthly indicator, you need to know exactly the number of employees on each day of the month. This information can be obtained from the data of the unified primary documentation such as timesheets and organization orders. And the number of employees on weekends and holidays equated to the number for the previous holiday or weekend working day.
When calculating the average list quantity, the following are not taken into account:
- employees undergoing training in educational institutions and on leave without pay wages
- women who are on maternity leave
- persons who are on leave in connection with the adoption of a newborn child
According to paragraph 87 of the Procedure, the average number of employees can be obtained by summing up the number of employees for each day of the month and dividing the resulting value by the number calendar days in this month. Here it is worth mentioning that in cases where the enterprise was created, for example, in the middle of the month, and, accordingly, did not work part of the time, you still need to divide the payroll number of employees by the full number of calendar days in the month.
If you need a calculation for the year, then you need to add up the average number of employees for each month of the reporting year and divide the resulting value by twelve.
The formula for calculating the average number of employees per month is as follows:
C / C number for the month \u003d ∑C days / K days, where:
- ∑From days - the sum of C / C employees for each calendar day of the month
- To days - the number of calendar days of the month.
Accordingly, the calculation formula for the year looks like this:
C / C number for the year = (∑ C / C month) / 12, where:
- ∑C/C month - the sum of C/C of employees for all months of the reporting year.
Which employees are included in the average headcount in whole units?
When calculating the average number of employees, whole units include those who on a particular day:
- actually came to work, as well as those who did not work due to downtime
- was in business trips(including foreign ones), provided that they retain their wages for the period of the business trip
- did not show up for work due to illness (in the presence of a certificate of incapacity for work)
- was on paid vacations (annual and additional), as well as on vacations with subsequent dismissal
- was on a day off according to the schedule of the enterprise or for the previously worked time (processing)
- was on study leave with pay
- hired part-time or half-time
- was on leave at the initiative of the administration
- took part in strikes
- was on leave for personal reasons with the permission of the administration
- made absenteeism
- worked on a rotational basis
- legally entitled to a reduced working day (disabled, minors, breastfeeding mothers)
- transferred to a reduced time at the initiative of the administration and without personal consent
The question often arises: how to calculate the average number of those who have worked part-time working time? Everything is quite simple here: the calculation is made in proportion to the hours worked. To do this, you first need to calculate the total number of person-days, and then determine the average number of under-employed employees in terms of full-time. The calculation formula looks like this:
Calculation of the total number of man-days
Kchdn \u003d ∑Khh / Trab, where:
- Kchdn - the total number of man-days worked
- ∑Khh - the total number of man-hours for the reporting month
- Trab - the length of the working day (8 hours, or 7.2 hours, or 4.8 hours)
Calculation of headcount in terms of full employment
C / C number is incomplete. = Kchdn / Krdn, where:
- C/C number of underemployed - the average number of underemployed workers for the reporting month
- Krdn - the number of working days according to the calendar in the reporting month.
Why do you need to calculate the average number of employees?
In addition to statistical indicators, the average headcount is important for taxation and confirmation of existing tax benefits. And also to determine the method of reporting, since enterprises and organizations with an average number of employees of more than 100 people are required to submit all reports to in electronic format, confirmation of their right to apply a simplified taxation system or a single tax on imputed income. In addition, the calculation of the average headcount in 2013 will allow entrepreneurs to use the patent system of taxation.
Let's count? Let's count! Calculation example
In order to more clearly imagine the calculation procedure, we will solve the problem and reproduce an example of calculating the average number of employees of the East-West organization for July (31 days) month, taking into account an eight-hour working day.
So, in the state of the enterprise there are 20 employees, of which 1 is a part-time worker. 16 employees worked for the whole month (including a part-time job), 1 was on sick leave, 1 was on leave without pay for 11 days, 1 was on leave to care for a child under three years old and 1 worked half a day (0.5 of the rate ).
When calculating, the one who was on sick leave is included as a full unit, the part-time worker and the one who was on parental leave are not included at all. An employee who was on leave without pay for 11 days is included, but only for 20 days of the month. And those who worked part-time - in proportion to the hours worked.
As a result, we get: 15 +1+20/31+4*31/8/31 = 15+1+0.7+0.5 = 17.2 people.
Information on the average number of employees is submitted by individual entrepreneurs and LLCs at the very beginning of the year - before January 20. The report itself provides information on the number of employees for the past year, for example, for 2018 as of 01/01/2019. Organizations submit a report in any case, the LLC has at least a director. But individual entrepreneurs draw up a report if any personnel were involved in the work in the previous year.
Why count at all? The average number of employees is one of the criteria for the possibility of applying special tax payment regimes, as well as other benefits in settlements with the state budget. One more point depends on this figure: how the reporting will be submitted to the tax and funds - in paper form or exclusively in electronic form. Finally, it is, in essence, a statistical indicator that characterizes the level of employment of the population on a national scale. You can download the form.To issue all reports on employees and calculate all contributions will help automatic online service.
What formulas to use
The value of the average the number of employees at the end of the year is calculated in accordance with the Guidelines developed and approved by Rosstat (Order No. 772 dated November 22, 2017, as amended on December 29, 2018). You should rely on this document.
The calculation is made according to the formula:
MF (year) = [MF (January) + MF (February) + ..... + MF (December)] : 12
- SC (year) - average. number of employees per year;
- MF (January, .....) - average. number of employees by months;
- 12 is the number of months in a year.
Let's immediately make a remark about the situation when the company worked only part of the year. In this case, the formula used is exactly the same: the average is added up for the months of work (for the rest of the months when the company did not work, it will be zero) and divided by 12.
It is the SCH indicator (year) that is put down in the information on the average number of employees, compiled in the form of KND 1110018.
The average for each month is made up of two figures: the average of employees who have worked full days(MF full time), and the MF of workers who worked incomplete days(MF part-time).
Accordingly, we calculate the SC for each month using the formula:
MF (month) = MF full day + MF partial day
MF full day \u003d [H on the 1st day + H on the 2nd day + .... + H on the last date] : CD month
- H on the 1st day, ... .. - payroll number of employees for each day of the month,
- CD month - the number of calendar days.
It turns out that the average number of employees is calculated on the basis of the payroll of the company's staff. This concept is also worth mentioning separately.
The payroll covers everyone who works for you on employment contract that is, they perform work of a permanent or temporary nature. This also includes seasonal activities.
Who is included in the payroll? The list of persons is presented in paragraph 77 of the Instructions of Rosstat, it includes, among other things, employees on a business trip, homeworkers and newcomers to probationary period. Those who do not need to be taken into account in the calculations are listed in paragraphs 78-79 of these Instructions. Among the main categories that are not included in the payroll, we note external part-time workers, persons with whom labor Relations issued by a civil law contract, employees on maternity leave / parental leave, employees on study leave without pay. The owners of the company should not be included in the payroll, except if they really work in the company and receive a salary.
Now we will tell you how to count the second component - midrange part-time. For calculations, we need to know how many person-days were worked out by employees who worked part-time. To do this, a similar indicator is calculated for each such employee according to the formula:
HOURS part-time: Standard
- HOURS part-time - the number of hours worked by employees on a part-time basis;
- The standard is the length of the working day (for a standard working week of 40 hours, this will be 8 hours).
Then the resulting figure is multiplied by the number of days worked in a particular month.
Now that for each employee who worked part-time, the values of worked man-days have been obtained, we can calculate the MF part-time using the formula:
SP part-time = Total number of PD for part-time employees: RD month
- BH - man-days - here we need the sum of all employees on a part-time basis;
- RD month - the number of working days of the month.
Consider an example
LLC was registered on October 20, the company has a 40-hour week - 5 days. The list of employees from October 20 to November was 12 people, from November 1, another 10 new employees were hired. There were no part-time employees. Since December, the LLC hired a courier for a part-time job at 5 o'clock - in December, the employee worked 20 days. It is necessary to calculate the average number of employees per year.
So let's start with full-time workers. Their monthly average. the number by month will be equal to:
- 12 people * 12 days (KD of work in October): 31 days (number of days in a month) = 4,65 - in October;
- 22 people * 30 days (KD work in November): 30 days = 22 - In November;
- 22 people * 31 days (KD of work in December): 31 days = 22 - in December.
Now let's calculate the average. number of part-time employees. Since the courier worked only in December, then:
- 5 man-hours (day length) * 20 days: 8 hours (standard) : 20 days = 0,63 - in December.
- October 4,65 ;
- November 22 ;
- December 22 + 0.63 = 22,63 .
To fill out a report to the tax office, it remains to make the last calculation:
- MF (year) = (4.65 + 22 +22.63) : 12 = 4,1 person.
How to report to the tax office
Recall that information must be submitted before January 20 in the form specified in the Order of the Federal Tax Service No. MM-3-25 / [email protected] dated March 29, 2007. The current form can be downloaded. The document is a single sheet, where the details of the LLC or individual entrepreneur are first indicated, as well as the tax, in which information is submitted. The indicator of the average headcount is preliminary rounded up to a whole value according to general rules mathematics, in our example - up to 4 people.
Late submission of information is punishable by a fine of 200 rubles for the organization itself or individual entrepreneur, in the case of an LLC, its head can also receive a fine, it amounts to 300-500 rubles.
(CALCULATION AND EXAMPLES)
All taxpayers no later than January 20 represent in tax office information about the ASC for the previous calendar year.
The headcount includes all employees with whom an employment contract has been concluded and performing permanent, temporary or seasonal work, with the exception of external part-time workers.
This obligation is established both for organizations and for individual entrepreneurs.
Individual entrepreneurs without employees do not hand over information about the SSC (clause 3 of article 80 of the Tax Code of the Russian Federation).
Newly registered organization(even in the absence of employees) must submit information about average headcount within 20 days after the month in which it was created, to the tax office.
The Code does not exempt organizations in the absence of employees from the delivery of information about the SSC.
If the taxpayerworked for less than a year, information is also submitted.
This indicator is necessary to control to provide information on the payment of insurance premiums and to confirm the right to work on a special tax regime.
Letter from the Ministry of Finance № 03−02−07/1/4390
Filling out the Form on the SSC
Information on the average number of employees are submitted on a form approved by order of the Federal Tax Service of the Russian Federation No. MM-3-25 / [email protected] Download
Filling in the information is easy. The information sheet consists of one sheet.
In the "Represented by" line indicate the full name of the tax authority to which the information is submitted, and the code of the tax authority.
The following indicates full name of the organization, TIN and KPP or last name, first name, patronymic of the individual entrepreneur and his TIN.
In the line "Average headcount as of" must be "January 1 ____". The average number of employees is reflected in whole units.
Form signs the head of the company, individual entrepreneur or representative, is stamped and dated.
The name of the head or representative is indicated in full.
Penalty for failure to provide information about SSC
For untimely submission of information to the inspection, the tax authority can fine both the organization itself and its head.
The fine for the company is 200 rubles (clause 1, article 126 of the Tax Code of the Russian Federation), for the head of the company - from 300 to 500 rubles (clause 1, article 15.6 of the Code of Administrative Offenses of the Russian Federation).
If an entrepreneur submits information on the average number of employees later than the deadline, he will be fined 200 rubles (clause 1, article 126 of the Tax Code of the Russian Federation).
Penalties
Calculation of the SCH
Accounting for SCH is carried out daily in the time sheet.
The SSC does not include:
Women who are on maternity leave;
Persons who were on parental leave;
Employees studying in educational institutions and on additional leave without pay;
Persons who enter educational institutions and are on leave without pay to take entrance exams.
The formula for calculating TSC for the year:
(January MT + February MT + March MT + April MT + May MT + June MT + July MT + July MT
august + september ms + october ms + november ms + december ms): 12 months = year ms.
Calculation of AMS for the month
AMS for the month is calculated by summing up the headcount of employees for each
calendar month, that is, from the 1st to the 30th (31st) day, in February - to the 28th (29th) number, including holidays and
days off, and dividing this amount by the number of calendar days of the month.
Calculation of AMS for the quarter
It is calculated by summing TSC of employees for all months of the organization's work in the quarter and dividing the amount received by three.
Example:
For the 4th quarter, the average headcount will be 220 people ((215+219+226):3).
Calculation of AMS for the year
AMS for the year is determined summing up the average number of employees for all months of the reporting year and dividing this amount by 12.
Part-time workers or part-time work, persons transferred to part-time work are counted as whole units, including non-working days when hiring.
But when determining the SCH these persons are taken into account in proportion to hours worked:
First, the total number of man-days worked is determined.
To do this, the total number of man-hours worked per month must be divided by the length of the working day based on the duration working week.
For example:
40 hours divided by 8 hours (for a 5-day work week) or 6.67 hours (for a 6-day work week);
36 hours divided by 7.2 hours (for a 5-day work week) or 6 hours (for a 6-day work week);
24 hours divided by 4.8 (for 5 days) or 4 hours (for 6 days).
Then the average is calculated part-time workers per month in terms of full-time employment.
Man-days worked must be divided by the number of calendar working days in a given month.
At the same time, the days of illness, vacation, absenteeism in the number of man-hours worked conditionally include the hours of the previous working day.
Employees who have reduced working hours are taken into account as full units when determining the AMS.
Example 1
LLC works on a 5-day schedule.
The sum of the number of employees on the payroll to be included in the average headcount for all days of the month is 6413 people,
the calendar number of days in a month is 30. The SCH will be 6413: 30 = 213.77 people.
Three employees are hired on a part-time basis:
One worked 16 working days (out of 22 working days) for 4 hours a day. It is counted for each working day as 0.5 persons (4.0:8);
The second employee worked 10 working days for 6 hours a day. This employee is counted for each working day as 0.75 persons (6:8);
The third worker worked 4 working days for 5 hours a day. This worker is counted for each working day as 0.825 persons (5:8).
The average number of part-time workers was 0.85 people:
(0.5 x16 + 0.75 x 10 + 0.825 x 4): 22 business days.
This number is taken into account when determining the AMS for a given month:
213.77 people + 0.85 people = 214.62 people
Example 2
Calculation for an incomplete period:
The list number of employees for the period of work in November is 232 people (10 people X 7 days + 18 people X 9 days). There are 30 calendar days in a month
The TSS will be 7.73 people (232 people: 30 days).
Example 3
Quarterly calculation:
We use the data from example No. 2
AMS for an incompletely worked quarter is determined by
summing up the average number of employees for
months of work in the reporting quarter and dividing this amount by 3:
The TSC of the employees of the organization for December was 18 people.
AMS for the 4th quarter was 8.58 people ((7.73 + 18 people): 3 months).
Example 4
Calculation per year :
We use the data from example No. 2
When calculating the TSC for an incompletely worked year, it is necessary to add up the TSC of employees for all months of the organization's work and divide the amount received by 12, that is, by the number of months in a year, and not by the months actually worked.
In the previous example, the organization started in November. TSC of employees for the year will be 2.14 people. ((7.73 people + 18 people): 12 months).
The amount must be divided by 12, and not by the number of months actually worked.
Example 5
Calculation under the Patent taxation system:
Individual entrepreneurs applying PSN are granted the right to attract employees, the average number of which should not exceed 15 people for the tax period.
Two maternity workers must be excluded from the number.
The ACV for April will be:
15 days x (10 people - 2 people) + (15 people - 2 people) x 15 days = 315 people
315 people: 30 days = 10.5 people
The resulting figure must be rounded up to a whole number, we get 11 people.
FEDERAL SERVICE OF STATE STATISTICS
ON THE APPROVAL OF INSTRUCTIONS
FOR COMPLETING THE FORMS OF THE FEDERAL STATISTICAL
OBSERVATIONS N P-1 "INFORMATION ON PRODUCTION AND SHIPPING
GOODS AND SERVICES", N P-2 "INFORMATION ON INVESTMENTS
IN NON-FINANCIAL ASSETS", N P-3 "INFORMATION ON FINANCIAL
STATE OF THE ORGANIZATION", N P-4 "INFORMATION ON THE NUMBER
AND WAGES OF EMPLOYEES", N P-5 (M) "MAIN
INFORMATION ABOUT THE ACTIVITIES OF THE ORGANIZATION"
(EXTRACT)
Filling in information about the number of employees,
payroll, hours worked
and social benefits
75. 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.
76. 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 based on the 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 (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.
77. 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 indicator can be filled with one decimal place.
The headcount of employees includes wage-earners 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 work week, as well as those employed at half the rate (salary) in accordance with an employment contract, or staffing. In the headcount, these employees are counted for each calendar day as whole units, including non-working days of the week, due to employment (clause 79.3 of these Instructions).
Note. This group does not include certain categories of workers who, in accordance with the law Russian Federation reduced working hours have been established, in particular: employees under the age of 18; workers employed in work with hazardous and hazardous conditions labor; women who are given additional breaks from work to feed their children, women working in rural areas; women working in the regions of the Far North and equivalent 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 acquisition new profession(specialties), if they retain their wages;
j) temporarily hired from other organizations, if they do not retain their wages at the place of their main job;
k) students and pupils educational institutions working in organizations during the period industrial practice 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 (clause 79.1 of these Guidelines);
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 (clause 79.1 of these Guidelines);
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 on the territory of another subject of the Russian Federation, where shift work, 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.
78. The following employees are not included in the headcount:
a) employed concurrently from other organizations;
External part-timers are accounted for 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 taken into account once at the place of the main job, and the amount of wages is shown in the payroll, 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 counted 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 (clause 79.2 of these Guidelines);
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.
79. When determining the average number of employees, the following should be kept in mind.
79.1. 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 (except for those working part-time or at home with the preservation of the right to receive state social insurance benefits);
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;
79.2. Persons who are not on the payroll and recruited to work under special contracts with state organizations for the provision of labor force (military personnel and persons serving sentences in the form of imprisonment) are counted in the average number as whole units by the days of attendance at work.
79.3. 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 workers 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, absenteeism (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 (in particular: employees under the age of 18; employees employed in work with harmful and dangerous working conditions; women who are provided with additional breaks during work to feed a child; women working in rural areas; women working in the regions of the Far North and equivalent areas; workers who are disabled groups I and II) are counted as whole units in the average number.
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.
79.4. Below is a conditional example of calculating the average number of employees who performed full-time work in an organization (working according to a five-day work week schedule) for the reporting month
| Numbers of the month | (See No. 81.1) |
(gr. 2 minus gr. 3) |
|
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 1 | 253 | 3 | 250 |
| 2 | 257 | 3 | 254 |
| 3 (Saturday) | 257 | 3 | 254 |
| 4 (Sunday) | 257 | 3 | 254 |
| 5 | 260 | 3 | 257 |
| 6 | 268 | 3 | 265 |
| 7 | 268 | 3 | 265 |
| 8 | 272 | 3 | 269 |
| 9 | 270 | 3 | 267 |
| 10 (Saturday) | 270 | 3 | 267 |
| 11 (Sunday) | 270 | 3 | 267 |
| 12 | 274 | 3 | 271 |
| 13 | 279 | 3 | 276 |
| 14 | 278 | 3 | 275 |
| 15 | 279 | - | 279 |
| 16 | 282 | - | 282 |
| 17 (Saturday) | 282 | - | 282 |
| 18 (Sunday) | 282 | - | 282 |
| 19 | 284 | - | 284 |
| 20 | 286 | - | 286 |
| 21 | 291 | - | 291 |
| 22 | 295 | 2 | 293 |
| 23 | 298 | 2 | 296 |
| 24 (Saturday) | 298 | 2 | 296 |
| 25 (Sunday) | 298 | 2 | 296 |
| 26 | 298 | 2 | 296 |
| 27 | 292 | 2 | 290 |
| 28 | 305 | 2 | 303 |
| 29 | 306 | 2 | 304 |
| 30 | 314 | 2 | 312 |
| 31 (Saturday) | 314 | 2 | 312 |
| Sum | 8675 |
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.
79.5. 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).
79.6. 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 and so on.
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).
79.7. 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).
79.8. 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:
| Numbers of the month | List number of employees | Including not subject to inclusion in the average headcount (See No. 81.1) |
To be included in the average headcount (gr. 2 minus gr. 3) |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 24 | 570 | - | 570 |
| 25 | 570 | - | 570 |
| 26 (Saturday) | 570 | - | 570 |
| 27 (Sunday) | 570 | - | 570 |
| 28 | 575 | - | 575 |
| 29 | 580 | - | 580 |
| 30 | 580 | - | 580 |
| 31 | 583 | - | 583 |
| Sum | 4598 | ||
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 established 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.
79.9. 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 resulting amount 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).
79.10. 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).
79.11. 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 the main job, the amount of wages is shown in the payroll fund, taking into account wages for 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.
80. 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 (paragraph 79.3 of these Instructions).
Column 3 conditionally shows employees who, under an employment contract, did pedagogical work outside their main place of work on an hourly basis 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 economic activity this information may be insignificant, then the column is filled 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 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.
81. Average number of employees (including foreign citizens, stateless persons) 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. The number of employees for the previous working day is taken as a weekend or a holiday (non-working) day.
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 (note to subparagraph b of paragraph 78 of these Instructions).
In the event that a civil law contract is concluded between an organization and an educational institution for students of educational institutions to have practical training in the organization, the organization’s report includes data on the number and wages of students, regardless of whether wages were accrued directly to students or transferred to an educational institution.
The average number of employees who performed work under civil law contracts does not include: individual entrepreneurs without education legal entity who have concluded a civil law contract with the organization and received remuneration for the 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.
82. The number of man-hours worked (columns 5 and 6, lines 01 to 11) includes hours actually worked by employees, taking into account overtime and hours worked on holidays (non-working) and days off (according to the schedule) as for the main work (position) , and combined in the same organization, including hours of work on business trips.
Man-hours worked do not include:
the time spent by employees on annual, additional, educational leave, leave at the initiative of the employer;
time for advanced training of employees with a break from work;
time of illness;
downtime;
hours of breaks in the work of mothers to feed the child;
work cut-off hours certain categories employees who, in accordance with the legislation of the Russian Federation, have reduced working hours;
time of participation in strikes;
other cases of absence of employees at work, regardless of whether their wages were kept or not.
83. When filling in data on the payroll (column 7, lines 01 to 11), the following should be borne in mind.
83.1. In order to ensure comparability of data on wages by type of economic activity, as well as international comparisons, when filling out statistical reporting on labor, the payroll includes amounts of remuneration in cash and non-monetary forms accrued by organizations for hours worked and unworked, compensation payments related to the conditions work and working hours, additional payments and allowances, bonuses, lump-sum incentive payments, as well as payment for meals and accommodation, which is systematic.
Form N P-4 shows the amounts of wages accrued to employees for the reporting period (including income tax individuals and other deductions in accordance with the legislation of the Russian Federation), regardless of the sources of their payment, budget items and tax benefits provided in accordance with payment documents, according to which employees are paid wages, bonuses, and so on, regardless of the period of their actual payment.
83.2. The amounts accrued to employees for the entire vacation period are included in the payroll of the reporting month.
83.3. For the purposes of labor statistics, payments in kind in the form of goods (services) are recorded at the cost of these goods (services), based on their market prices (tariffs) at the date of accrual, and if state regulation prices (tariffs) for these goods (services) - based on state regulated retail prices.
83.4. If goods, food, food, services were provided at prices (tariffs) below market prices, then the wage fund or social payments take into account the additional material benefit received by employees in the form of the difference between the market value of goods, food, food, services and the amount actually paid by employees.
84. The wage fund of employees on the payroll (column 8) consists of payment for hours worked, payment for time not worked, one-time incentive and other payments, payment for food and accommodation, which is systematic. The wage fund includes the amounts paid in order to reimburse the expenses of employees for paying for housing and utilities if the specified accruals were made by this organization.
In the wage fund of employees on the payroll, in particular, the following are taken into account:
84.1. Pay for hours worked:
a) wages accrued to employees at tariff rates ( official salaries) for hours worked, according to average earnings;
b) wages accrued for work performed to employees at piece rates, as a percentage of proceeds from the sale of products (performance of work, provision of services), as a share of profit;
c) commission, in particular, to brokers, agents and the like;
d) wages paid in non-monetary form;
e) the fee of employees who are on the list of employees of the editorial offices of the media and art organizations;
f) wages accrued to medical and other workers at the expense of state extra-budgetary funds;
g) the difference in official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);
h) the difference in salaries in case of temporary substitution;
i) additional payments and allowances to tariff rates (official salaries) for professional skills, class, qualification category (class rank, diplomatic rank), special rank, length of service (work experience), special conditions for public service, academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, multi-shift work, performing the duties of a temporarily absent employee without releasing from his main job, managing a team, monthly allowance to wages for judges in the amount of 50 percent of the monthly life allowance, salaries for titles;
j) increased remuneration for hard work, work with harmful and (or) dangerous and other special working conditions, for night work, remuneration for work on weekends and non-working holidays, overtime pay;
k) payments due to regional regulation of wages: according to coefficients (regional, for work in high-mountainous regions, in desert and arid areas) and percentage bonuses to the wages of persons working in the regions of the Far North, areas equated to them, in the southern regions of Eastern Siberia and the Far East;
l) bonuses and remuneration (including bonuses in non-monetary form) of a systematic nature, regardless of the sources of their payment;
m) payment to women with children under the age of one and a half years, additional breaks in work to feed the child (children), as well as other special breaks in work in accordance with the legislation of the Russian Federation;
n) remuneration of workers, managers, specialists of organizations involved in the training, retraining and advanced training of employees;
o) additional payments for the time of movement of employees permanently employed in underground work, in mines (mines) from the shaft to the place of work and back;
p) allowances for the shift method of work for each calendar day of stay at the places of work during the shift period, as well as for the actual days spent on the way from the location of the organization (collection point) to the place of work and back;
c) wage supplements accrued to employees in connection with the traveling nature of work;
r) allowances for employees sent to perform installation, adjustment and construction works paid for each calendar day of stay at the place of work;
s) payment to employees of days of rest provided in connection with the processing of working time with a rotational work method, and in other cases in accordance with the legislation of the Russian Federation;
t) the amounts accrued to employees in the amount of the daily tariff rate (part of the salary for a day of work) when performing work on a rotational basis, for each day they are on the way from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule , as well as for days of delay on the way due to meteorological conditions or the fault of transport organizations;
u) the amount of indexation (compensation) of wages in connection with the growth of consumer prices for goods and services;
c) financial compensation for violation of the established deadlines for the payment of wages;
h) monetary allowance of employees with special ranks;
x) amounts accrued for work performed by persons involved in work in this organization, in accordance with special agreements with state organizations for the provision of labor (military personnel and persons serving sentences of imprisonment), both issued directly to these persons and transferred to state organizations ;
w) remuneration of labor of persons working in the organization in the order of internal combination of jobs;
e) compensation teaching staff educational institutions to provide book publishing products and periodicals.
84.2. Payment for unworked time:
a) payment of annual basic and additional holidays provided for by the legislation of the Russian Federation (without monetary compensation for unused vacation specified in clause 84.3 of these Instructions);
b) payment for additional holidays granted to employees in accordance with collective agreements, agreements, labor contracts;
c) wages with reduced hours of work for employees under the age of eighteen, disabled people of groups I and II, women working in rural areas, women working in the Far North and equivalent areas;
d) payment for study holidays granted to employees studying in educational institutions;
e) payment (except for scholarships) for the period of training of employees aimed at vocational training, retraining, advanced training or training in second professions with interruption from work;
f) payment (compensation) to employees involved in the performance of state or public duties;
g) payment retained at the place of main work for workers involved in the harvesting of crops and fodder;
h) payment to employees for the time of medical examination, days of donating blood and its components and days of rest provided in connection with this;
i) payment of downtime due to the fault of the employer, payment of downtime for reasons beyond the control of the employer and employee;
j) payment for the period of suspension of work due to violation of labor protection standards through no fault of the employee;
k) payment for forced absenteeism;
l) payment for days absent from work due to illness at the expense of the organization's funds that are not issued with sheets of temporary disability;
m) additional payments up to average earnings accrued in excess of the amounts of benefits for temporary disability.
84.3. One-time incentive and other payments
a) one-time bonuses and remuneration, regardless of the sources of their payment, including bonuses for promoting invention and innovation;
b) a one-time remuneration for length of service;
c) remuneration based on the results of work for the year;
d) monetary compensation for unused vacation;
e) material assistance provided to all or most of the employees (except for material assistance provided to individual employees for family reasons, for medicines, burial, etc.);
f) additional amounts of money when employees are granted annual leave (except for vacation amounts in accordance with the legislation of the Russian Federation);
g) one-time incentives (grants) to employees at the expense of budget funds;
h) other one-time incentives (in connection with holidays and anniversaries, the cost of gifts to employees, etc.), except for the amounts specified in subparagraph d of paragraph 88 of these Instructions.
84.4. Payment for meals and accommodation, which is systematic:
a) payment of the cost of food and products provided free of charge to employees in accordance with the legislation of the Russian Federation or the amount of the corresponding monetary compensation (food compensation);
b) payment (in full or in part) by the organization of the cost of catering to employees in monetary or non-monetary forms (not provided for by the legislation of the Russian Federation), including in canteens, buffets, in the form of coupons;
c) payment of the cost provided to employees free of charge (in whole or in part) in accordance with the legislation of the Russian Federation, residential premises and utilities or the amount based on a fixed amount approved normative document subject of the Russian Federation, or settlement based on documents provided by employees on payment for housing and utilities, for their monetary compensation (compensation);
d) the amounts paid by the organization in the manner of reimbursement of employees' expenses (not provided for by the legislation of the Russian Federation), for payment for housing (rent, place in a hostel, hiring) and utilities;
e) payment of the cost (in full or in part) provided to employees, fuel or the amount of the corresponding monetary compensation (compensation).
The amounts indicated in paragraphs 85 and 86 are not taken into account in the wage fund of employees on the payroll of the organization.
85. Remuneration of labor of persons working in an organization on the terms of external part-time employment is taken into account in column 9.
86. Column 10 shows the remuneration of persons who are not on the payroll of the organization's employees for the performance of work under civil law contracts, the subject of which is the performance of work and the provision of services, if payments for the work performed are made by the organization not with legal entities, but with individuals (with the exception of individual entrepreneurs without forming a legal entity). At the same time, the amount of funds for the payment of remuneration to these individuals is determined based on the estimate for the performance of work (services) under this agreement and payment documents.
Column 10 also shows the remuneration of unpaid persons with whom labor contracts or civil law contracts have not been concluded, in particular, payment for translations, publication of articles, consultations, lectures; remuneration for the released union workers(according to the main activity) and so on.
The same column shows the amounts of wages accrued with a delay, for unused vacation and the like to laid-off workers for the type of activity where the laid-off employee worked.
87. The average salary of employees reflects the wages actually accrued to employees before taxes and other deductions in accordance with the current legislation of the Russian Federation.
The average salary for the whole organization is a calculated indicator and is calculated on average per employee or per unit of time worked by them.
At the organization level, the average salary is calculated separately for each category of employees: the average number of employees; average number of external part-timers; the average number of employees who performed work under civil law contracts.
The average salary in the organization is calculated by dividing the fund of accrued wages of the corresponding category of employees by the average number of the same category of employees (average monthly salary) or by the number of man-hours worked by them (average hourly salary) for certain periods of time (period from the beginning of the year, year).
When determining the average monthly wage per employee since the beginning of the year, for the year, the resulting number must be divided by the number of months in the period.
88. Social payments (column 11, lines 01 to 11) shall include amounts of funds related to social benefits provided to employees, in particular, for treatment, rest, travel, employment (excluding benefits from state extra-budgetary funds).
Social benefits include, in particular:
a) severance pay upon termination of the employment contract (including monetary compensation by agreement of the parties), severance pay in the event of termination of the employment contract due to violation of the rules for concluding an employment contract through no fault of the employee;
b) amounts accrued upon dismissal of employees for the period of employment in connection with the liquidation of the organization, reduction in the number or staff of employees;
in) additional compensation employees upon termination of an employment contract without a two-month notice of dismissal upon liquidation of an organization, reduction in the number or staff of employees; compensation upon termination of the employment contract in connection with the change of the owner of the organization, etc.;
d) one-time benefits (payments, remuneration) upon retirement, lump-sum benefits for dismissed employees;
e) additional payments (surcharges) to pensions for working pensioners at the expense of the organization's funds;
e) insurance premiums ( insurance premiums) paid by the organization under contracts of personal, property and other voluntary insurance in favor of employees (except for compulsory state insurance of employees);
g) insurance premiums (insurance contributions) paid by the organization under voluntary medical insurance contracts for employees and members of their families;
h) the costs of paying health care institutions for services provided to employees (except for the costs of mandatory medical examinations, surveys);
i) payment for vouchers (compensation) to employees and members of their families for treatment, recreation, excursions, travel (except for those issued at the expense of state extra-budgetary funds);
j) payment of subscriptions to health groups, classes in sports sections, payment of expenses for prosthetics and other similar expenses;
k) payment for subscription to newspapers, magazines, payment for communication services for personal purposes;
l) reimbursement of employees' fees for the maintenance of children in preschool institutions;
m) the cost of gifts and tickets to entertainment events for the children of employees at the expense of the organization;
o) amounts paid at the expense of the organization's funds in compensation for harm caused to employees by injury, occupational disease, or other damage to their health (except for the amounts specified in subparagraph a of paragraph 89 and subparagraph b of paragraph 89);
o) compensation to employees for moral damage, determined by agreement of the parties to the employment contract or by the court, at the expense of the organization;
p) payment of the cost of travel documents;
c) payment (in whole or in part) of the cost of travel of employees and members of their families;
r) payment of the cost of travel of employees and members of their families to the place of rest and back, including payment of the cost of travel and baggage transportation to the place of use of the vacation and back of persons working in the Far North and equivalent areas, and members of their families (reflected after the final settlement with the employee);
s) material assistance provided to individual employees for family reasons, for medicines, the birth of a child, burial, etc.;
t) expenses for paid training of employees not related to production needs, expenses for paid training for members of employees' families (except for the amounts specified in subparagraph c of paragraph 89);
u) compensation payment to persons who were on leave to care for a child until the child reaches the age of three years and who went to work earlier than the deadline;
v) the amount of severance benefits accrued with a delay to dismissed employees (for the type of activity where the dismissed employee worked);
w) the amounts of material assistance to trade union members accrued by the trade union organization and shown in the report of the trade union organization;
x) the amount of material assistance to persons not on the list.
Among the majority of the documentation provided to the tax service, it is worth highlighting the average number of employees. It is served annually until January 20. You can calculate it using simple formulas, having a time sheet on hand and knowing the features of calculating this value.
Definition
Average headcount- the average number of employees involved in the enterprise in a certain time period. This value is used for some transactions in taxation, as well as in statistical analysis and accounting. It is calculated directly by the organization for a certain period of time, usually a year, but in some cases a month or several months, a quarter.
The main document on the basis of which all calculations are made is the list number of persons working at the enterprise in the period of time for which the report is submitted.
According to the current legislation, individual entrepreneurs and heads of organizations are annually required to submit to the tax service information on the SSC for the past year. This data is taken into account when verifying benefits and is used to verify compliance with the law. labor code enterprise.
The calculation methodology is detailed in Rosstat Order No. 278, which was approved on November 12, 2008.
Who is in the SSC?
Enterprise SSCs include:
- Persons employed under an employment contract, performing both permanent and temporary work;
- Working owners who receive a salary at the enterprise.
Persons not included in the SSC
The following are not included in the calculation of the SCH:
- Persons working part-time or so-called external part-timers;
- Women in maternity leave;
- Persons on unpaid study leave;
- Persons who have entered into a civil law contract with the enterprise for the performance of work;
- Persons redirected to another place of work outside this enterprise by order;
- Employees transferred to work abroad (for example, to a foreign branch of the enterprise);
- Lawyers;
- Interns and apprentices receiving a stipend as payment;
- Owners of the enterprise in the event that they are not employees and do not receive wages on it;
- Those who wrote an application for the calculation of own will and non-employees, regardless of whether the application was signed or not;
- Part-time employees. Exception - this duration is fixed by law. For example, work in a "harmful" industry.
It must be remembered that part-time employees are included in the calculation of the rate (0.5, 0.75).
Responsible person
Is engaged in the preparation of the report either directly by the entrepreneur, the owner of the enterprise, or Chief Accountant. Then the data is entered into the KND form 1110018. You can send a finished report to the tax office either by mail or in person.
Formulas
The calculation takes into account the number of employees on the list, which is taken directly from the time sheet. This figure for a certain day is equal to the total number of people who went to work or who are on sick leave or vacation. At the same time, it should be remembered who is taken into account in the calculation of the SSC, and who is not.
For example, a company employs 30 people. On June 30, Ivanova I.I. is on maternity leave, and tariff rate Petrova A.A. is 0.75. Thus, the number of employees that will be taken into account in the calculation as of June 30 is 28.75.
The number on non-working days is equal to that displayed on the last working day before weekends or holidays.
For example, on Friday the list of the enterprise was 25 people, which means that on the weekend it is also 25.
Calculations must be made on a monthly basis TSC per month. We use the formula:
SCHm = (SCH1 + SCH2 + ... + SCHpsm) / Kdm, where:
SCHm - monthly SCH;
MF1… MFSM – the number of employees who went to work on a given day. It is worth remembering that not all employees can be taken into account in the calculations;
Kdm is the length of the month in days.
For example, let's take the calculation of the AMS for March. From the 1st to the 15th, the number of employees and employees included in the list for calculation was 89 people. 16th Avantseva A.P. went on maternity leave, Ivanov I.I. wrote a statement of his own free will and, despite the fact that the management did not sign it, he stopped going to work. On the 18th, lawyer Ivanov A.I. was hired. and accountant Antonov V.I. at 0.5 rates.
Consequently, from March 1 to March 15, 89 people worked at the enterprise, from 16 to 18 - 87 people, from 18 to 31 - 87.5, since the lawyer is not taken into account in the calculations, and Antonova V.I. works part-time.
SCHm \u003d ((15 * 89) + (87 * 2) + (87.5 * 14)) / 31 \u003d (1335 + 174 + 1225) / 31 \u003d 88.19. We round the resulting value to an integer and get 88 people.
Therefore, the SCH is 88 people.
The annual ACV has the following formula:
SCHg \u003d (SCH1 + SCH2 + ... + SCH12) / 12, where:
SSChg– annual AMS;
SSCH1… SSCH12– AMS for each month;
12 – number of months in a year.
For example, at the Nov enterprise, the AMS for the first three months is 156 people, for the next four - 125 people, for the last three - 135 people, August - 176, September - 145.
ASC "Nov" for the year is:
SCHg \u003d (156 + 156 + 125 + 125 + 125 + 156 + 135 + 135 + 135 + 176 + 145 + 125) / 12 \u003d 1694 / 12 \u003d 141.16.
Given number should be rounded up to a whole number according to mathematical laws. Since the number after the decimal point is less than 5, the annual average will be 141 people.
Special Calculation Cases
If the enterprise was opened in the middle or at the end of the year, then when submitting the annual report, it is necessary to calculate the AMS according to the formulas described above. At the same time, despite the date of opening of the enterprise, the total number of people who worked even for one month is divided by 12.
For example, the Windows-Doors organization was opened on December 1st. The average number of employees is 144 people. Average list for the year = 144/12 = 12 people.
Data submission deadlines
According to Article 80, clause 3 of the Tax Code of the Russian Federation, data on the average number of employees for previously opened enterprises must be provided before January 20 of each year.
Newly registered or reorganized enterprises are required to submit data by the 20th day of the month following the date of opening or reorganization.
For example, the Doors and Windows enterprise opened on August 28, therefore, they must provide data by September 20.
Data is submitted to the tax service at the place of registration of the organization or individual entrepreneur.
fines
Violation of the procedure for providing information about the SSC leads to liability in accordance with paragraph 1 of Art. 126 NK:
- Failure to provide information - a fine of 200 rubles;
- Late submission of information - a fine in the amount of 300 to 500 rubles.
Video: Preparing and sending SSC to 1C
The calculation of the average number of employees is carried out by the head or accountant of the enterprise on the basis of the time sheet and is sent to the tax service annually until January 20.
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