Calculation of the average number of employees calculator. Calculation of the average number of employees (examples, calculation formula)
Every year, all organizations and individual entrepreneurs provide information on the average number of employees for the past year to the tax office. Entrepreneurs are required to transfer data if they have employees. Jur. persons submit information, regardless of the presence of personnel.
The average number of employees (AHR) is the number of employees on the list for a certain period, divided by the number of months of this period.
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Novice managers confuse the concepts of the average headcount with the headcount. The latter concept includes employees who have an employment relationship with the employer, the resulting figure is not divided by the number of months.
Why is it necessary
The CHR is used for statistical purposes and for the correct calculation of taxes. The due date report is the first to be submitted in the coming year. For this calculation, the legislation approved the form (order of the Federal Tax Service dated 03.29.07). Information must be submitted before January 20 (Article 80 of the Tax Code of the Russian Federation).
The report must be submitted by all business entities, including those who do not employ employees. Organizations with an SHR of more than 100 people are required to submit information electronically. With a smaller number, the calculation will be accepted both electronically and on paper.
The number of employees is determined by the accountant-calculator. For late submission of the report, administrative punishment is provided for both the organization and officials: the head or the chief accountant. The penalty is small, however, other negative consequences are possible. Tax authorities who have not received the form have the right to recalculate and charge additional taxes, deprive the organization of benefits, and calculate penalties.
The payment of a fine does not provide for exemption from surrendering information. You still have to calculate the CPR, so it's better to do it on time.
an automated personnel accounting system to count the number . On its basis, programs have been created that independently calculate the necessary indicators, which are then entered into the report. For example, this can be done in 1C 8.2 ZUP.
Initial data
The CHR is calculated on the basis of daily accounting of the number of employees. The number according to the lists must correspond to the data of the time sheets of forms T-12 and T-13.
The headcount includes contracted employees, including salaried founders. The length of the agreement does not matter. Persons who have worked only one day are also taken into account. Both employees who appeared at work and those who are absent for certain reasons are taken into account.
Personnel documents are important for determining the SHR: orders for the admission of employees, transfers, dismissals, business trips, etc. The necessary information may be contained in the employee's personal card, payroll, and other primary documents.
A person working both under a labor and civil law agreement is counted as one employee.
In order to avoid inaccuracies when compiling the form, you can see a sample of filling it out on the website of the Federal Tax Service or other Internet resources.
What's included and what's not
The Instructions of Rosstat (order No. 428 dated 10/28/13) states that the average number of employees includes all persons hired under an employment agreement, as well as founders receiving a salary.
The data of paragraphs 79-81 of the document are reflected in the form of a table:
| Persons included in the SCR | Persons outside the SCR |
|
|
To account for the payroll, a time sheet is maintained. Every day, for each worker, the number of hours worked is reflected and symbols are put down.
The main indicators include the following:
Based on the information from the report card, the SHR is calculated for the month.
Timing Variations
The procedure for calculating the NFR will differ depending on the period for which it is determined.
Month
To calculate the monthly CPR, the following formula is used:
Monthly MHR = Monthly full-time HHR + Part-time HHR.
The number of full-time employees is equal to the sum of the payroll for each day of the month divided by the number of days in the month. TFR for weekends and holidays is taken according to the data of the previous working day.
There are two categories of workers who are included in the headcount, but excluded from the calculation of the CHR. These include women on maternity leave, maternity leave, and individuals who have taken additional unpaid leave to enroll in an educational institution or continue their studies.
An example of calculating the CHR for a month. At the end of October, the SCR is 14 people, in November, on the 12th, 5 were hired, and on the 28th, 7 were fired.
So:
- from 1 to 11 - 14;
- from 12 to 27 - 19;
- from 28 to 30 - 12.
NFR for November = (11*14 = 154) + (16*19 = 304) + (3*12 = 36) / 30 = 16.47, i.e. a total of 16 people. If the company did not start working from the beginning of the month, then the CFR is found by dividing the number of employees for the worked interval by the total number of days of the month.
Reporting period
Enterprises to once a year, and to extra-budgetary funds quarterly. If the whole year is worked out, then the NFR is equal to the sum of the NFR for the months divided by 12.
If the year is not fully worked out, the calculation is performed similarly to the algorithm for an incomplete month. In this case, the denominator of the fraction is also 12.
Similarly, the SPR is determined for any other interval. So, for a quarter, the indicator is equal to the sum of the headcount for each month of the period divided by 3. When finding the value for six months or 9 months, the amount received in the numerator is divided by 6 and 9, respectively.
part time
In accordance with paragraph 81.3 of the Instructions, employees who have not fully completed the period are subject to accounting in proportion to the time they spent on work.
To do this, follow these steps:
- Determine the number of man-hours worked by staff on an incomplete schedule.
- The result is divided by the length of the working day according to the norm. This is man-days per month for part-time employees.
- Man-days must be divided by the working days of the month. For example, an employee of an enterprise works 6 hours a day, another - 5 hours. February 2019 has 18 working days. They worked 198 hours: (6*18 + 5*18). The number of man-days for a 40-hour week in February was: 198 / 8 = 24.75. 24.75 / 18 = 1.375, after rounding up, we get 1 - the TFR of two part-time employees in February. If the employer employs both full-time and part-time employees, then the NFR for the year is equal to the sum of their monthly NVRs separately, divided by 12 and rounded to the nearest whole number. To automatically determine the FHR, you can use the online calculator of the personnel or salary system, for example, 1C: Entrepreneur.
The table will help determine the length of the working day:
The procedure for calculating the average number of employees
The SHR is made up of all workers working under an employment agreement: permanent, temporary, seasonal, home-based, on probation . Rosstat Order No. 435 dated 10/24/11 contains instructions on how to calculate the NFR.
The procedure is as follows:
| Step 1. The TFR of the fully employed is determined | MHR per month = number of workers for each day of the month / total number of days in the month.
Persons for whom the legislation establishes part-time work include:
The above citizens are taken into account in the calculation as whole units! Also, two employees are accepted for one unit, each of which takes part-time. |
| Step 2: Calculate the NFR of the underemployed | The formula for determining part-time PHR is: Monthly man-hours worked / working shift (day) / number of days in a month. |
| Step 3. Calculate the annual PFR | The formula for determining the annual CFR is contained in the Rosstat Order. It looks like: TFR for the year = TFR in January + ... + TFR in December / 12.
If the organization started working from the middle of the year, then the number received for the months worked must also be divided by 12. The SFR in the quarter is equal to the sum of the SFR for each month of this quarter, divided by 3. Quarterly information is submitted to extrabudgetary funds. An example of determining the NFR for the year. From January 1 to May 31, 89 people worked full-time at the enterprise. From June 1 to June 30, 19 more were accepted under a fixed-term contract in connection with additional seasonal work. Their work shift is 6 hours. On July 1, 11 people quit. The SCR for January - May is 89 people. In June it was added: (6*19*30) / 8 / 30 = 14 people. From July to the end of the year, the SHR is: (89 - 11) = 78 people. Annual NHR = (89*5 + (89 + 14)*1 + 78*6) / 12 = (445+103+468)/12 = 85 people. |
Where to apply
The calculation of the SHR is submitted to the tax office at the place of registration of the taxpayer. Form KND 1110018 is filled in by the head or an authorized employee. They should know what is included in the calculation, with the exception of items intended for tax marks. Two copies should be made. One for the Federal Tax Service, the second, with a mark of acceptance, for filing with the organization's annual reporting.
If the enterprise has separate subdivisions, a separate calculation is provided for them.
The form can be obtained from the tax office or independently found on the Internet and downloaded. At the same time, attention should be paid to its relevance.
It is convenient to use online services to prepare the calculation. The report can also be submitted electronically by sending it via electronic communication channels. To do this, you must conclude an agreement with a specialized company. She will install the program and issue an electronic digital signature. The taxpayer has the right to use a paid service for sending the calculation. It is provided by companies dealing with this issue.
How to calculate the average number of employees? Consider the calculation procedure, the formula for the average headcount and specific practical examples.
Read in the article:
The company must submit information on the average number of employees in the form of KND 1110018 to its tax office no later than January 20 of the year following the reporting one.
But the indicator of the average number of employees is needed by the company for other purposes. He participates in the formation of the calculation of insurance premiums and when filling out the 4-FSS form, helps to fill out statistical reporting.
With the help of the indicator, you will learn how a company needs to file tax returns: paper or electronically. Report electronically in the tax form when for the previous year the average headcount in the company exceeded 100 people and 25 people for reporting on insurance premiums to the FSS. In this case, submit VAT returns electronically in any case.
The indicator also makes it possible to distribute profit tax separate subdivisions
In addition, with its help, they confirm the right to use a reduced rate for insurance premiums. For example, IT companies.
How to calculate the average headcount
The calculation of the average number of employees for a specific period (month, quarter, year) consists of several stages.
1. Calculation of payroll for each day of the month .
It includes all employees with whom employment contracts have been concluded. Take into account those people who are in the company, but were absent from the workplace, in particular, business travelers, those on sick leave or vacationers. Note: the calculation does not include external part-time workers and employees sent to another organization without pay.
2. Calculate the average number of full-time employees for each month using the formula:
The sum of the payroll number of full-time employees for each day of the month, including weekends and holidays (1st day, 2nd day ... last day) : Number of calendar days of the month
At the same time, do not include employees on vacation:
- on pregnancy and childbirth;
- childcare if they work part-time or at home while still eligible for benefits;
- on adoption of a newborn from a maternity hospital;
- without pay, who study at or enter an educational institution and pass the entrance exams.
3. The calculation of the average number of part-time employees for each month is necessary for cases where the company has employees with the following work schedule:
Total man-days = Number of hours worked: Full-time hours based on the length of the working week × Number of days worked
Average number of part-time employees for each month = Total number of man-days worked: Number of working days according to the calendar in the reporting month
For employees who, according to the law, have a reduced working time regime, consider the indicator as full-time employees.
4. Calculate the average headcount for the month of the period as follows:
The average number of employees who have a full-time job + The average number of employees who have a part-time job
Example
The number of employees on the list in May:
- for each calendar day from May 1 to May 25 - 48;
- from May 26 to May 31 - 47.At the same time, one manager is on parental leave. He does not work part-time or at home. Therefore, it is excluded from the calculation of the average number for May.
(48 people - 1 person) × 25 days + (47 people - 1 person) × 6 days = 1451 people
Average number of full-time employees:
1451 people : 31 days = 46.8 people
5. The calculation of the average headcount has two types: for companies operating full and part-time.
For the first case, the formula looks like this:
The sum of the average headcount for each month of the year: 12 months.
The indicator for a quarter or 9 months, you will find by dividing the sum of the average number of the given period by 3 months. or 9 months. respectively.
For an incomplete year:
The sum of the average headcount for each month of the company's operation: 12 months
Calculate the sum of the average headcount for each month of work according to the general rules.
How is the average number of employees for the year calculated
Let's look at an example.
Example
The average number of employees per month per year:
- January - 48;
- February - 47;
- March - 45;
- April - 45;
– May – 45;
- June - 51;
- July - 53;
- August - 57;
- September - 61;
- October - 57;
- November - 54;
- December - 50.Average headcount for the full year:
(48 + 47 + 45 + 45 + 45 + 51 + 53 + 57 + 61 + 57 + 54 + 50) pers. : 12 months = 51.08 people
Or rounding off 51 people.
Attached files
- Form of information about the average headcount.xls
- Sample filling of Information on the average headcount.xls
The activity of an economic entity is characterized by a number of criteria, among which a special place is given to such an indicator as information about the average number of employees of the company. It is used when assigning a company to a particular group in accordance with the size of the company. Therefore, payroll is recorded in many reports that organizations submit.
The average headcount is data on how many employees work for a certain period in the company on average.
It must be determined for each subject that is the employer of labor resources. When calculating this indicator, a wide variety of reporting intervals are used - one month, three, twelve (year).
Regardless of the time, the norms of the law have established a unified methodology for determining this indicator.
Providing information, which includes the average headcount for newly created organizations, is also mandatory, as for operating companies. The legislation requires that these enterprises, before the twentieth day of the month, after registration with the Unified State Register of Legal Entities, send reports with these indicators to the tax office.
In the future, they submit a report on the average headcount in the usual manner. Thus, they submit this reporting twice when creating a company.
Attention! Information on the average number of employees does not have to be submitted only to business entities that work as individual entrepreneurs without the involvement of hired labor. This rule only came into effect in 2014.
The significance of this information is determined by the way it is used in determining other key indicators, such as the average salary.
The division of firms according to the size of the enterprise occurs according to the average number of employees. On the basis of these data, a list of declarations and the method of their presentation are established.
Important! If, based on the information provided to the tax office, it turns out that the organization has more than 100 employees, then it will no longer be able to apply such simplified tax regimes as UTII and STS. And when an individual entrepreneur cannot have more than 15 employees.
Where is the reporting
For enterprises, it is stipulated by the norms of the law that they must send these reports to the IFTS at their location. If the enterprise includes branches and other external divisions, then one general report containing this information is submitted for the organization.
Form KND 1110018 by entrepreneurs who have labor contracts with employees is submitted at the place of their registration and registration.
Important! An entrepreneur carrying out business activities in a territory other than the one where he was registered must send a report on the average number of employees to the place of his registration.
Ways to submit information
This reporting is generated either manually, by filling in the appropriate forms, or using special software systems.
There are several ways to submit such a report to the IFTS:
- Take it to the tax office yourself or by asking a representative, in paper form. In this case, the report must be drawn up in two copies, on the second of which the inspector puts the appropriate mark.
- By mail with a mandatory description of the attachment.
- With the help of a special operator using .
Attention! Depending on the region, an inspector accepting a paper report may also ask for an electronic file.
Deadlines for submitting the report on the average headcount
Depending on the situation, there are three deadlines for submitting this report:
- Until January 20 of the year after the reporting year, all organizations and entrepreneurs that act as employers of employees are handed over in the general manner. If this time falls on a weekend, it is transferred to the next working day. Thus, the report for 2017 is submitted until January 22, 2018.
- Until the 20th day of the month following the month of registration of an economic entity, both newly created companies and individual entrepreneurs submit. Those. if either individual entrepreneurs were registered in March, then the report must be submitted before April 20.
- Not later than the date of exclusion of the subject from the register of legal entities and individual entrepreneurs - when closing the business.
Download .
How to correctly fill out a report on the average headcount
Filling out the report begins with the TIN of the organization or individual entrepreneur. At the same time, the TIN of the LLC consists of 10 digits, and the TIN of the entrepreneur - of 12. Further, for organizations, it indicates the checkpoint, and for individual entrepreneurs, we put a dash, since they do not have this code. Specify the number of the sheet to be filled out.
Below we enter data on the tax office where the report is submitted and its four-digit code. For example, for the 29th tax city of Moscow, this is 7729.
Next, we put the date on which the reporting is submitted:
- If the report is provided at the end of the year, then we set 01.01 and the corresponding year.
- If you have just registered a company or individual entrepreneur, then, as indicated earlier, the deadline is the 20th day of the month that follows the months in which the registration was made.
- If the report is submitted on the occasion or closure of the IP, then the date of submission must be before you file the documents for closing the business.
Below we write the number of employees in accordance with the calculation.
Next, fill out only the left side of the form. In the appropriate field, the director, individual entrepreneur or representative must put his signature, and the date of signing the reporting.
Attention! If the report is signed by a representative, then it will be necessary to attach a power of attorney on the basis of which this person acts.
How to calculate the average number of employees
This duty to determine the average headcount may be assigned to a personnel officer or an accountant.
Due to the importance of this indicator, great attention should be paid to its calculation in order to ensure the accuracy of the calculation. Moreover, the controlling authorities can check it.
Initial information should be taken from personnel documents on time recording, as well as management orders on admission, vacation or dismissal.
Special PC programs allow you to generate this indicator automatically, eliminating errors in the calculation. In this case, it is necessary to check the sources of information.
The employee who determines this indicator must know the entire calculation algorithm so that at any time he can check the calculation data.
Step 1. Determination of the number for each day of the month
The first step is to determine the number of employees who worked in the company on each day of the month. For each of the working days, this number is equal to the number of employees with whom there are labor contracts, including workers on sick leave and on business trips.
Not included in the calculation:
- Part-time workers whose main place is another company;
- Working on the basis of work contracts;
- Employees leave - maternity or childcare;
- Employees who, by agreement, have a reduced working day. If the reduction in working time is fixed by law, then they are included in the calculation.
Attention! The number on a weekend or holiday is taken as the number on the previous day of work. Thus, an employee who quit on Friday will be “listed” for another Saturday and Sunday.
If the company has not signed any agreement, then the number of employees is "1" for calculation, taking into account the director, even if he is not paid a salary.
According to paragraph 7 of article 5 of the law of December 30, 2006 No. 268-FZ, each head of an enterprise, whether it is an individual entrepreneur or the head of a limited liability , must submit information about the average number of employees to the tax service at the place of registration of the organization. In the article below, we will try to tell in detail how to calculate the average number of employees, because since 2007 absolutely all entrepreneurs must submit such information, even those who do not have a single employee in the state (in this case, they simply write in the reporting form in the corresponding chapter zero).
Average number of employees - calculation formula
The average number of employees is calculated per calendar year for any enterprise: even a newly formed one, even if it has been operating for several years. For a correct calculation, the average number for the month is first calculated. The formula for calculating the average number of employees for the year is as follows: (Average number of employees (ANR) for January + ANR for February + ANR for March + ANR for April + ANR for May + ANR for June + ANR for July + ANR for August + ANR for September + October TFR + November TFR + December TFR): 12 = TFR for the year.
Calculation of the average number of employees per month
The formula for the average number of employees looks like this: the sum of the payroll number of fully employed employees for each calendar day of the month / the number of calendar days in the month = the average number of fully employed employees (per month). At the same time, the calculation of the average number of employees also takes into account holidays and weekends, the number of employees on such days is considered equal to the number on the last working day before. Employees who are on vacation, time off, business trip or treatment (with a sick leave) are also taken into account.
Calculation of the average number of employees for the quarter
The average number of employees for the quarter is calculated by adding the average number of employees for each month of the quarter and then dividing the resulting amount by three.
Rounding of the average headcount
Often when calculating it happens that the sum comes out a fractional number. Of course, no one will submit information to the tax office that one and a half diggers work at the enterprise, therefore, it is necessary to round the resulting number. But how to round the average headcount correctly? Remember school math lessons, according to the same principle:
- if after the decimal point there is a figure five or a figure of a greater value, one is added to the whole number, the signs after the decimal point are removed;
- if the decimal point is followed by the digit four or a digit of a smaller value, the integer remains unchanged, the decimal places are removed.
Rules for calculating the average headcount
The calculation of the average number of employees is carried out by the entrepreneur (or rather, the accountant of the enterprise) independently and is submitted to the tax service in the form of KND 1110018. The form was approved by order of the Federal Tax Service dated March 29, 2007 No. number of employees for the previous calendar year. In the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD-6-25 / 353, you can see detailed recommendations for filling out the form itself.
Calculation of the average number of employees 2012-2013
The calculation of the average number of employees for the 2012 calendar year to submit it to the tax service before January 20, 2013 should cover the months from January 2012 to December 2012. There is a convenient method for calculating the average number of employees: first, full-time employees are counted, then those who work part-time. Add the sum of the first and second and thus calculate every month, and then a year. In essence, the calculation of information on the average number of employees of an enterprise is not so complicated, it is only necessary to accurately determine the average number of employees that should be taken into account.
Persons who are not included in the average headcount
It should be borne in mind that the calculation of the average number for the year does not include:
- external part-timers;
- persons with whom a student contract for vocational training with the payment of a scholarship during the period of apprenticeship;
- owners of this organization who did not receive wages;
- lawyers;
- military personnel;
- women who were on maternity leave, persons who were on additional parental leave;
- employees who studied at educational institutions and were on additional leave without pay , as well as those who entered educational institutions and who were on leave without pay to take their entrance exams;
- employees who performed work under civil law contracts;
- workers who were sent to work in another country;
- employees sent by organizations to study in educational institutions with a break from work, receiving scholarships at the expense of these organizations;
- employees who filed a letter of resignation and stopped working before the expiration of the warning period or who stopped working without warning the administration itself.
Calculation of the average number of external part-time workers
As mentioned above, external part-time workers are not taken into account in the average number of employees of the enterprise. They are listed at their main place of work. It must be remembered that if an employee receives two, one and a half or less than one rate in one organization or is registered as an internal part-time worker, he is counted as one person (a whole unit).
The procedure for calculating the average number of employees working part-time
Part-time workers are counted in the average headcount in proportion to hours worked. At the same time, it must be remembered that the average headcount is defined as whole units. If, for example, you have two employees working the same number of four-hour days, they are counted as one person (one unit) with an eight-hour working day. But usually in enterprises (especially large ones), the number of part-time working hours and the number of days worked by such workers do not coincide so conveniently, therefore, the average number of employees for such an enterprise is determined using the following convenient formula: Total number of man-hours worked per month: working hours: number of calendar working days in the reporting month = average number of part-time employees. The length of the working day is calculated based on the length of the working week. For example, if the working week is forty hours, the working day will be equal to eight hours (40:5), if the working week is twenty-four hours, the working day will be equal to 4.8 hours (24:5).
An example of calculating the average headcount
The list of employees of the organization from May 1 to May 15 was 100 people, and from May 16 to May 30 - 150 people. In May, two women were on maternity leave. All employees of the organization have been hired full-time since May. In order to calculate the average number of employees for May, the two women mentioned above must be excluded from the payroll. Thus, the average number for the month (May) will be: 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days = 3690 people. The average number of employees for May will be: 3,690 people: 31 days = 119,032 people. The resulting figure must be rounded up to a whole number, we get 119 people. Similarly, the average number of employees of the enterprise for any period is calculated.
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 people.
Online calculator for calculating the average number of employees
An example of calculating the average headcount The headcount of the organization's employees from May 1 to May 15 was 100 people, and from May 16 to May 30 - 150 people. In May, two women were on maternity leave.
All employees of the organization have been hired full-time since May. In order to calculate the average number of employees for May, the two women mentioned above must be excluded from the payroll.
Thus, the average number for the month (May) will be: 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days = 3690 people. The average number of employees for May will be: 3,690 people: 31 days = 119,032 people.
Info
The resulting figure must be rounded up to a whole number, we get 119 people. Similarly, the average number of employees of the enterprise for any period is calculated.
Calculation of the average number of employees
Calculation of the NFR of the underemployed The formula for determining the NFR of the underemployed is: Monthly man-hours worked / duration of the working shift (day) / number of days in the month. Step 3. Calculation of the annual NFR The formula for determining the annual NFR is contained in the Rosstat Order.
Attention
It looks like: TFR for the year = TFR in January + ... + TFR in December / 12. If the organization started working from the middle of the year, then the number obtained for the months worked must also be divided by 12.
The NFR in a quarter is equal to the sum of the NFR for each month of that quarter, divided by 3. Quarterly information is submitted to off-budget funds. An example of determining the NFR for the year. From January 1 to May 31, 89 people worked full-time at the enterprise. From June 1 to June 30, 19 more were accepted under a fixed-term contract in connection with additional seasonal work.
Their work shift is 6 hours. On July 1, 11 people quit. The SCR for January - May is 89 people.
The procedure for calculating the average number of employees
The company had 15 full-time employees from March 1 to March 17. On March 18, a new employee was hired, so the total number by the end of the month was 16 people. We get: (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45 the result is not rounded.
Calculating the average number of part-time employees First, you need to calculate the total number of hours worked by part-time employees. In this case, days spent on vacation or on sick leave are counted by the number of hours worked on the last day preceding this event.
Then the average number of such employees is determined. To do this, the total amount of hours worked by them per month is divided by the product of the number of days of work in the month and the number of hours worked per day.
Calculation of the average number of employees (examples, calculation formula)
But how to round the average headcount correctly? Remember school math lessons, according to the same principle:
- if after the decimal point there is a figure five or a figure of a greater value, one is added to the whole number, the signs after the decimal point are removed;
- if the decimal point is followed by the digit four or a digit of a smaller value, the integer remains unchanged, the decimal places are removed.
Rules for calculating the average number of employees The calculation of the average number of employees is carried out by the entrepreneur (or rather, the accountant of the enterprise) independently and submitted to the tax service in the form of CND 1110018. The form was approved by order of the Federal Tax Service dated March 29, 2007 No. form of Information on the average number of employees for the previous calendar year.
Information on the average number of employees
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 Where:
- 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.
Accounting info
H of the last date] : CD month Where:
- 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 headcount covers everyone who works for you under an 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 clause 77 of the Instructions of Rosstat, it includes, among other things, employees on a business trip, homeworkers and newcomers on probation. Those who do not need to be taken into account in the calculations are listed in paragraphs 78-79 of these Instructions.
Calculator for calculating the average number of employees
- maternity leave, adoptive parents on leave;
- who are on planned or additional rest;
- foreigners working in the Russian Federation;
- truants;
- under investigation;
- having special titles;
- strikers.
- external part-timers;
- undergoing vocational training and receiving a scholarship;
- managers without earnings;
- lawyers;
- military personnel;
- women on maternity leave;
- workers under civil law agreements;
- employees sent to work abroad;
- sent to study and did not work, but received a scholarship from the company;
- resigned before the expiration of the employment contract;
- non-working without warning from superiors;
- owners without income.
To account for the payroll, a time sheet is maintained.
Calculation of the average headcount for reporting
It must be remembered that if an employee receives two, one and a half or less than one rate in one organization or is registered as an internal part-time worker, he is counted as one person (a whole unit). The procedure for calculating the average number of employees working part-time Employees who are employed part-time are taken into account in the average number in proportion to the hours worked. At the same time, it must be remembered that the average headcount is defined as whole units. If, for example, you have two employees working the same number of four-hour days, they are counted as one person (one unit) with an eight-hour working day.
- 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 is used 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 average average (year) that is put down in the information on the average number of employees, compiled according to KND form 1110018. The SC for each month is made up of two figures: the SC of employees who worked full days (SC full day) and the SC of employees who worked part-time (SC part-time).
Accordingly, we calculate the MF for each month according to the formula: SC (month) = SC full day + SC partial day Each of these terms must be calculated separately. Let's start with the average of those employees who worked full time.
This figure is calculated as follows: MF full day \u003d [H on the 1st number + H on the 2nd number + ....
Automatic calculation of the average number of employees
At the same time, those for whom the reduced working time is fixed by law (for example, those employed in places with harmful conditions ) are taken into account in the calculationImportant! The number of employees on a day off is considered the same as on the last working day before it. This means that the employee fired on Friday participates in the calculation on Saturday and Sunday.
Companies that do not have a single labor contract put “1” for the billing month, taking into account their leader, even if he does not receive a salary. Monthly calculation of the number of full-time employees This number is determined as the sum of the number of fully-employed employees for each day of the month, divided by the number of days in the month: Nm = (D1 + D2 + ... + D31) / Kd, where:
- D1, D2 ... - the number of workers for each day of the month
- Kd is the number of days in a month