What is the average number of employees

At all enterprises, people are hired, fired, go on maternity leave. No company can function without personnel movement and this is a normal phenomenon. To control the flow, employers are required to annually submit to inspections information on the average number of people in the enterprise. This must be done in a special form and within the time period established by law. Otherwise, the employer faces a fine and unpleasant consequences.

The average list of employees is an indicator of the number of people, taking into account the turnover. But, not every employee will be included in this report: even if the organization does not contain employees, it is still obliged to transfer data.

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The concept of the average number

The average number of employees is an individual indicator of the number of employees of the company, which is taken for a specific period. In a month, it can be determined by summing up the list number of company persons for each day and dividing the total by the number of days in the period.

The number of employees is an indicator of the number of people on the payroll at a certain date. For example, on the first and last day of the month, taking into account the dismissed, as well as the accepted people. To determine the number of people for the entire period, the average indicator is used. It can be used to calculate:

• fluidity;
• other data.

Note: information on the average number of citizens of the organization is annually provided to the tax authority in person or by electronic system. It depends on the number of people working. The data provided is necessary for determining the procedure for taxation and maintaining statistical reporting.

The average number of employees must be calculated for the payment of taxes by the enterprise

If the organization does not submit the report on time, it faces a penalty:

• a legal entity will pay 200 rubles;
• the official will contribute from 300 to 500 rubles to the budget.

The report on the average headcount is compiled by an accountant in the amount of two pieces:

• one inspection;
• second employer.

The average and payroll number of employees are interrelated concepts. The first is the sum of the number of the second indicator. It should be understood that these data are required not only for taxation, but for the purpose of maintaining statistics.

Who is included in the average number

For the correct calculation of this indicator, it is necessary to understand who is included in the average number of employees.

Not included in:

• business owners who do not receive salaries;
• people working under an apprenticeship contract receiving a scholarship;
• expectant mothers on vacation associated with;
• people on parental leave;
• hired employees staying for the duration of training;
• persons working under civil law contracts;
• workers, abroad;
• persons who applied for resignation, at the same time, stopped going to the place of work earlier than the day of dismissal;
• external .

The rest of the people working in the organization are included in the average list. Accordingly, they are reflected in the annual report.

To calculate the TSS, employees are taken into account, which is recorded daily in the timesheets and the order of acceptance / dismissal

Calculus principle

Quite often, newly minted accountants are interested in what the average number of employees is. Calculating it is quite simple: it is equal to the sum of the listed number of people for each day, which is divided by the number of days. All days, without exception, are included in the calculation of the average number. During weekends and holidays, the number of people is indicated in the same way as the last working day.

To calculate this indicator, the accountant adheres to the following procedure:

1. Determines the list number of people who are fully employed daily.
2. Calculates the average number of full-time employees on a monthly basis.
3. Calculates the number of hours not fully worked.
4. Calculates the average number of part-time employees on a monthly basis.
5. Calculates the average number of all employees on a monthly basis.
6. Rounds the result to whole units.
7. Having determined the average number of people per month, it is possible for any other period: six months, a year.

Important: the average number cannot be indicated in tenths, since it is subject to mandatory rounding.

The following documentation is used to calculate the data:

• orders for and ;
• workers;
• transfer orders.

Now few accounting departments work without special computer programs. Basically, all systems are automated, so this report comes out ready-made. But, this does not remove the obligation of the correctness of the report from the responsible person. An official may be punished for false information.

Important information

When calculating this indicator, the following important points must be taken into account:

1. If the company has been operating for less than a month, the number of people on the payroll must be divided by the total number of calendar days. This should be taken into account only by established companies or those of a seasonal nature.
2. When an organization is formed after reorganization or liquidation, it is required to take into account the indicators of predecessors.
3. Companies that temporarily stopped operations, calculate the average number on a general basis.
4. When employees of an organization voluntarily work part-time, in the list quantity they are considered whole units. But in the average indicator, they are taken in proportion to the hours worked.
5. If the number of employees in the enterprise is less than 100 You can submit the report in person. When the number of workers is more than this figure, only an electronic form is provided for the delivery of the document.
6. The report must include people on a business trip vacation or sick leave.
7. Since all calendar days are included in the calculation of this indicator, it is recommended to indicate the number of people on weekends last working day.

Note: when the worker is working part-time at the request of the enterprise, people are counted as whole units. Such categories of people include, for example, disabled people of the first, second groups or persons under the age of majority working in hazardous conditions.

One of the important indicators of the enterprise is the number of enterprises. Organization taxes and other important reports depend on it. The average number of employees is necessary not only for statistics, but also for the correct calculation of taxes. The report on this indicator is the first to be submitted in the new year.

If the deadlines are violated, the company faces a fine. Of course, its amount is not large, but there are more serious consequences. The tax office that has not received the report has the right to recalculate taxes and deprive the company of benefits. Therefore, it should be treated carefully. The indicator of the average headcount is added up from month to month according to the total number of working people.