Calculation of the average number of employees

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 confirming benefits and is used to verify compliance with the law of the labor code by the 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 on 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;
• Employees who wrote an application for settlement of their own free will and are not employed by 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

He is engaged in the preparation of the report either directly by the entrepreneur, the owner of the enterprise, or by the 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 the tariff rate of Petrov 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 1 to 15, 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.

This 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.