Average headcount employees – a parameter used in statistical accounting. It is also used for tax control.
Business managers or accountants, when faced with calculating the average number of employees for the first time, ask various questions. The article will discuss some of them. How to submit reports? What are the deadlines for this? What formulas are used? Are all categories taken into account in the calculations or are there exceptions? Having answered the questions posed, the accountant will accurately calculate the indicator and submit reports to the regulatory authorities on time.
What is it and what is it for?
Average number of employees (SSN) - a report submitted to the federal inspection tax service until January 20 of the following reporting year.
Dispatch occurs annually. These provisions are enshrined in the Tax Code of the Russian Federation (Article 80, paragraph 3).
If the SCN for the previous year was more than 100 people, the report is submitted only V electronic form. Companies provide reporting regardless of the number of employees.
Failure to submit a report on the average number of employees may result in penalties. The fine will be 200 rubles (Tax Code of the Russian Federation, paragraph 1, article 126), and the director or chief accountant will face a fine of 300 - 500 rubles. The fine is small, but the company, due to the lack of data on the SSC, may lose tax benefits or the taxes will be recalculated, that is, there will be an additional charge, penalties and fines will follow. After paying the fine, the company is still required to provide reports on the number of employees.
Where information on the average number of employees is used:
Filling out reports:
- RSV-1;
- 4-FSS;
- form N PM;
- form N MP (micro).
Confirmation or receipt of benefits:
- income tax;
- the right to apply the simplified tax system;
- property tax;
- land tax.
Employee accounting
- external part-time workers (counted separately);
- those who have entered into a civil contract;
- working abroad (without saving wages);
- founders who do not receive wages;
- lawyers;
- military personnel on duty;
- those who submitted their resignation;
- stopped working without notifying management;
- those on parental leave;
- V maternity leave;
- those working under an apprenticeship contract who are paid a stipend;
- off-the-job training.
The personnel balance sheet takes into account those actually working and those who are absent according to various reasons. Entire units of employees that are included in the payroll:
- reporting to work;
- not working due to downtime;
- on business trips (including abroad)
- sick (in accordance with sick leave);
- performing government duties;
- working part-time;
- working during a probationary period;
- homeworkers;
- having titles;
- students with a break from production while maintaining wages;
- student interns, subject to enrollment in a position;
- those on study leave with the same salary;
- on regular annual or additional leave;
- having a day off;
- replacing absent employees;
- on leave without pay;
- participating in strikes;
- citizens of other countries working in the Russian Federation;
- working on a rotational basis;
- those who did not show up for work due to absenteeism;
- under investigation.
The item “employed on a part-time basis” does not apply to citizens for whom, on the basis of Russian legislation, a reduced work schedule is established. These include:
- citizens under 18 years of age;
- employees working in hazardous and chemical industries;
- employees for whom feeding breaks are approved;
- women employed in rural areas;
- disabled people of groups 1 and 2.
Several points should be taken into account:
- An employee who receives remuneration for work while at 0.5 or two (the number is not important) is counted as a whole unit (1 person).
- An internal part-time employee is counted as 1 person.
- An employee working under a civil law contract, as well as being on the staff of the same organization (under the main contract), is counted as 1 person.
- An employee employed part-time at the initiative of the employer is counted as 1 person.
Calculation of the average number of employees
For a month
The average number of personnel for the reporting period is the average, which is based on the average number of employees for all months. It is necessary to calculate the MSS for each month of the required period.
Calculation formula:
Total monthly average = Full day average + Half day average
The parameter for employees who work full time is not difficult to determine. This is done according to the following formula:
Total day average = Total average / Number of calendar days
The THR of part-time employees is calculated differently. First, the total number of man-days worked by employees is calculated. This parameter must be multiplied by the number of calendar (worked) days. The days that an employee was absent (sick leave, absenteeism, vacation) are taken as the number of hours of the previous working day:
Number of man-days = Hours worked / Standard working hours
The formula for calculating the average payroll of part-time workers is as follows:
SSC part-time = Sum of man-days / Number of calendar days
Table on standard length of day:
| Number of working hours per week | Length of day (five day week) | Length of day (six day week) |
| 40 | 8 | 6,67 |
| 36 | 7,2 | 6 |
| 35 | 7 | 5,83 |
| 24 | 4,8 | 4 |
As the headcount of employees for weekends and holidays take this indicator for the previous working day.
Calculation example
At Omega, six employees were employed part-time in April:
- five employees worked 2 hours a day, each of them 22 working days. They are counted for each working day as 0.25 people (2 hours with the established standard for a 40-hour week 8 hours);
- one worker worked 6 hours a day for 22 days. This employee is counted as 0.75 people (6 hours with the established standard for a 40-hour week being 8 hours);
- the average number of part-time workers was 2 people (0.25 * 22 + 0.25* 22 + 0.25 * 22 + 0.25 * 22 + 0.25 * 22 + 0.75* 22) / 22 workers days in April).
There are 28 full-time employees in the company.
In this case, the calculation of the average number of employees per month will be 30 people = 28 + 2.
For the quarter
The quarterly SCN of employees is obtained by adding the average number of employees for the months of work that are included in the quarter and dividing by 3 (months). Let's give the formula:
SSC quarter = (SSC month 1 + SSC month 2 + SSC month 3) / 3
Example
The Omega company had an average number of employees in April of 491 people, in May - 486 people and in June - 499. The average number of employees for the second quarter was 492 people ((491 + 486 + 499) / 3).
In case incomplete work per quarter, then the MSS is determined by summing over the months of operation in the quarter and dividing by 3.
For a year
The annual average number of employees is obtained by adding the average number of employees for the months of work and dividing by 12 (months). Let's present it in the form of a formula:
G annual SSC = (SSC month 1 + SSC month 2 + SSC month 3 + … + SSC month 12) / 12
If the company operated for less than a full year (for example, it was founded in March), then the employee average is calculated as the sum of the average number of employees for each month of operation, divided by the same 12 months.
Calculation example
The Omega company had the average number of employees:
- January – did not function
- February – 20
- March – 23
- April – 30
- May – 32
- June – 34
- July – 36
- August – 45
- September – 42
- October – 42
- November – 38
- December – 42
The average payroll number is 31 people: (0+20+23+30+32+34+36+45+42+42+38+42) / 12. This result was obtained because we added up all the average payroll for the specified period and divided by 12 months.
In the same way, you can calculate the MSP for half a year or nine months:
TSS for half a year = (TSP month 1 + TSA month 2 + TSA month 3 + … + TSA month 6) / 6
TRP for 9 months = (TRP month 1 + TRP month 2 + TRP month 3 + … + TRP month 9) / 9
How to round
Sometimes, when calculating the SCH, a non-integer number may be obtained; in this case, the number is rounded. The report to the Federal Tax Service does not imply the presence of tenths or hundredths. The correct rounding would be:
- If the number after the decimal point is 5 or more, the number before the decimal point is increased by one.
- If after the decimal point the number received is less than 5, the number remains the same and the fractional part is omitted.
Calculation for the Pension Fund and Social Insurance Fund
To provide information to Pension fund(RSV 1 report) and the Social Insurance Fund (4-FSS) are also required to indicate the average number of employees. The difference in the calculation is that it takes into account external part-time workers and employees working under civil contracts.
The article examined examples and provided formulas for calculating the average number of employees. The nuances that are taken into account when calculating, the difference between reports to the Pension Fund and the Social Insurance Fund from the Federal Tax Service are explained in detail. Thus, it is easy for an accountant with any level of training to calculate the average number of employees of his organization.
Video - explanations of the procedure for submitting information on the average number of employees:
In some cases, enterprises and individual entrepreneurs need to calculate the average number of employees. Every year, before January 20, organizations provide data on the average number of employees to the Federal Tax Service. The average number of employees (NAE) is one of decisive criteria when receiving certain benefits. For example, the NHR must be calculated to obtain the opportunity to apply a simplified taxation system (in order to take advantage of the patent system, the average number of employees of an individual entrepreneur should not exceed 15 people), to receive benefits on certain taxes, or to receive additional features, to which small businesses are entitled.
The average number of employees consists of three components:
- average number of hired employees;
- average number of employees working part-time;
- average number of employees employed on the basis of civil contracts.
Documents regulating the calculation of average headcount
The procedure for calculating and applying such an indicator as NCR is regulated by the following regulations:
- Instructions for filling out statistical forms. observations approved by Rosstat order No. 428 dated October 28, 2013;
- Tax Code of the Russian Federation;
- Law No. 209-FZ of July 24, 2007;
- Labor Code of the Russian Federation;
- letter of the Ministry of Finance of the Russian Federation No. 03-11-12/38 dated March 28, 2013
What categories of workers are included in the calculation of the average number of employees?
When calculating the average number of employees (ASHR), all employees are taken into account, both those who were present at the workplace and those who were absent for one reason or another. In particular, employees are taken into account who:
- were present at the workplace full time, including those who did not perform their duties due to downtime;
- were on business trips (including foreign ones);
- were on sick leave (except for maternity leave);
- performed government or public tasks instead of work;
- performed their duties part-time (with the exception of external part-time workers);
- were on probation;
- were on regular vacation or leave for education, etc.
The following categories of employees are not included in the calculation of SSChR:
- employees combining work in several organizations;
- personnel working under civil law agreements;
- employees who did not return to work before the expiration of the notice of dismissal;
- women on maternity leave;
- employees on parental leave;
- military personnel serving in the Russian Armed Forces.
Calculation of the average number of employees
In order to calculate the SSHR, it is necessary to divide the number of personnel for each day by the number of days in billing period. When determining the number of personnel for a particular day, it is necessary to take into account all categories that are included in the SSHR, regardless of whether they were present at work or not. In this case, special consideration is given to employees who perform their duties during a shortened working day. They are included in the calculation based on the time they worked.
Example: An employee is hired for a position with a working day of 6 hours. It is included in the calculation of SSCHR in the following amount:
6 hours / 8 hours = 0.75 people;
It is important to remember that if staff switched to a shortened working day at the initiative of the employer, then full units should be included in the calculation of the SSHR, regardless of the length of their working day. The calculation of the SSChR is carried out according to the formula:
the sum of the number of personnel for each day / number of days in the billing period
Example: In March, the company had 53 employees for 4 days, 55 employees for 21 days, and 51 employees for 6 days. The calculation of the SSChR will look like this:
(4*53 + 21*55 + 6*51) / 31 = (212 + 1155 + 306) / 31 = 53.96 people.
SSHR must be rounded to the nearest whole number, therefore, in our case it will be 54 people.
Calculation of the NAChR for a quarter is carried out based on the indicators of all months that are included in it. And the calculation of the SSHR for the year is based on the indicators of each quarter that it includes.
Example: In January, the SSHR was 50 people, in February – 47 people, and in March – 54 people. The average headcount for the first quarter will be:
(50 + 47 + 54) / 3 = 50.33 people, since the result must be brought to a whole number, the quarterly SSHR is rounded to 50 people.
Since the calculation is based on the number of calendar days, and enterprises, as a rule, operate on the basis of a 5-day work week, on holidays and weekends it is necessary to take the number of personnel for the working days preceding them.
Calculation of average headcount
After calculating the MFN, it is necessary to determine the MF of external part-time workers and employees performing individual duties under civil law agreements. To calculate the average number of part-time workers, the same methodology is used as for personnel working short-time hours. That is, their participation is calculated in proportion to the time they worked.
The calculation of SHRs working under GP contracts is carried out at the rate of a whole unit for each day during the term of the contract, regardless of when such personnel were paid remuneration. The average number is calculated by summing the average number of workers in each of the specified categories.
By Order No. 428 of October 28, 2013 Rosstat has approved the Instructions for filling out statistical observation forms (hereinafter referred to as the Instructions), which are used to guide the calculation of the average number of employees in 2014. These Instructions must be applied when filling out new form to the Pension Fund of the Russian Federation, as well as when filling out the form for 2014. Let's consider the procedure for calculating the average headcount, how to determine the period and by what rules it is calculated.
- We find the payroll number for each calendar day in the month.
- We calculate the average number of employees per month.
- We calculate the average number of employees for the quarter.
- We calculate the average number of employees for six months, 9 months or a year.
Formula for calculating headcount
Headcount employees is determined for each calendar day of the month. Each employee is defined as a whole unit.
The list of employees includes employees 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.
The list of employees who are taken into account when calculating the headcount is defined in paragraph 79 of the Guidelines. It includes:
1) those who actually showed up for work, as well as those absent due to downtime;
2) those who were on business trips, if they are retained in this organization, including employees who were on short-term business trips abroad;
3) missing as a result;
4) absent in connection with the performance of state or public duties;
5) hired on a part-time or part-time basis, as well as hired at half the rate (salary) in accordance with the employment contract or staffing table;
6) hired for a probationary period;
7) employees who have concluded employment contract with an organization about doing work at home with personal labor (homeworkers);
8) sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;
9) students and students educational institutions, working in organizations during the period industrial practice, if they are enrolled in jobs (positions);
13) who had a day off according to the organization’s work schedule, as well as for overtime in the aggregate accounting of working hours;
14) those who received a day of rest for work (non-working days);
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The life of a modern enterprise is such that behind production useful product and the receipt of income hides the daily painstaking work of accounting and human resources with a huge amount of information consisting of numbers, formulas, and indicators.
Detailed economic and statistical calculations are necessary for an organization to formulate, report and determine various types benefits.
What is the average number of employees
Indicator average number employees of an organization can only be determined by having data on employees, the calculation of which is carried out on the basis of recording their daily payroll number.
Similar calculations required, first of all, to fill out statistical reporting forms approved by Rosstat Order No. 428 (2013). The order describes the procedure for determining these indicators for enterprises.
If for the average payroll only the main employees working on the basis are taken into account, then in determining the average number, both and employees working on the basis of (GPA) are also taken into account. The initial information for calculations is contained in each division of the enterprise.
These indicators in the activities of an individual entrepreneur or LLC are necessary for the generation of statistical information, determining the tax base(for example, confirmation of preferential tax treatment), as well as to regulate relationships with funds (for example, control of insurance payments). They are also indicated in various reporting documents. Thus, in the statistical form P-4, both the average number and the average number are entered in separate columns; in the information for the Federal Tax Service and in the form - only the average payroll; for the patent tax system – only average.
Why and in what cases is it necessary to calculate the average number
This calculation is made in the following cases:
- When submitting reporting materials to the Social Insurance Fund;
- To calculate contributions to the Pension Fund on a regressive scale;
- In order to submit data for the transition to a simplified form of taxation;
- To confirm the conditions for the application of UTII, the unified agricultural tax and the patent taxation system;
- To enter information into statistical forms No. P-4 and No. PM, as well as for other purposes.
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The procedure for calculating the indicator for a month, a year
The average number of employees can be calculated at based on the following indicators:
- Average number of employees;
- Average number of part-time freelancers;
- The average number of employees who work according to the GPA.
If the enterprise employs only workers in , then the average number of employees, which will coincide with the average, will be sufficient.
Counting can be done for a certain period, most often - for a month and a year. On many modern enterprises available automated systems personnel accounting, which makes such work much easier.
Let's consider counting algorithm average number of employees of the enterprise for the month and year.
Let's denote main indicators:
- HRC – number of employees on payroll;
- SCh – average number of employees;
- SSN – average number of employees;
- SChVS – average number of external part-time workers;
- SCHGPD – average number of employees according to GPA.
Let's calculate the average number of employees employees for the month, for which we sum up the number of employees on the payroll for each day of the month including weekends and holidays and divide the result by the number of calendar days of the month. Let's round the result up. On non-working days, the number is taken as for the previous working day.
The payroll number is determined according to working time sheets for a certain date. It includes all workers, including temporary or seasonal workers, those on sick leave, on a business trip, on vacation, on weekends, or working from home. This indicator does not include only external employees, persons working on the basis of the GAP, sent to another enterprise, undergoing training or advanced training. For internal part-time workers, accounting is carried out once. Women on maternity leave are included in the payroll, but not in the average payroll.
TSS for the month = Sum of TPP for all days of the month. / Number of calendars days months
This formula is suitable for full-time workers. In the case of calculations for employees working part-time working hours, the average number of employees is determined in proportion to the amount of time worked:
TAV for the month of part-time workers = Total time worked per month per hour / Normal working hours day at hour. / Number of workers days months
General SSC workers will be equal to the sum of the average wage of workers with full and part-time employment.
Let's calculate average number of part-time freelancers per month:
Hours of work per month = Total time worked per month. per hour / Regular cont. slave. day at hour. / Number of workers days months
Days of sick leave or vacation of external part-time workers are taken into account by the number of hours for the previous working day.
Let us determine the average number of persons employed under civil law contracts per month:
SCHGPD for the month = Sum of the number of persons with GPD for each day of the month. / Number of calendars days months
This category does not include employees who have an employment contract in the same organization, as well as individual entrepreneurs. The number for weekends and holidays is taken into account as for the previous working day.
Let's calculate the average number employees per month:
SCH for a month = SChVS for a month + SCHVS for a month + SCHGPD for a month
Let's calculate the average number employees per year:
Average for the year = Sum of average for all months of the year / 12 months
You can also calculate the average number for the year by the sum of three average indicators for the year (for main employees, external part-time workers and those working under the GPA).
Calculation example
Let's calculate the average number of employees per industrial enterprise in December 2015. In this month, 100 people were employed in production. Of these:
- 50 people – full-time employees;
- 25 people – in the state part-time (4 hours).
- 15 people – external part-time workers (4 hours);
- 10 people – employed on GPA terms (under contract agreements);
- 3 full-time employees are on maternity leave.
The company has a five-day work week and a 40-hour workweek.
The number of working days in December 2015 was 23.
TSS for full-time employment = (50 people – 3 people) 31 days. / 31 days = 47 people
SCN of part-time employment = (4 hours 23 working days 25 people) / 8 hours / 23 working days days = 12.5 people
Total number of people = 47 people. + 12.5 people = 59.5 people
SCHVS = (4 hours 23 work days 15 people) / 8 hours / 23 work days days = 7.5 people
SCHGPD = 10 people. 31 days / 31 days = 10 people
Thus, as a result average number of employees for December 2015 = 59.5 people + 7.5 people + 10 people = 77 people
Preparation of the necessary reporting document with this information
In practice, this indicator is used to fill out statistical reporting forms. The report is submitted to the tax authority. If we are talking about an individual entrepreneur, then this is carried out at the place of residence of the entrepreneur, in the case of an LLC - at the location (legal address) of the organization. This form is submitted until January 20 the year following the reporting year.
Report form consists of one sheet, on top of which is indicated the TIN (for an entrepreneur or organization), as well as the checkpoint (for an organization). In the “TIN” field, you can put either dashes in the two outermost cells, or two zeros in the first two cells.
For the submission line, you must indicate the name and code of the tax authority. Below is the full name of the organization as in constituent documents or full name of an individual entrepreneur.
When submitting a report for the previous year, record the indicator as of January 1 of the current year. The value is indicated in whole units, rounded according to mathematical rules. If there are empty cells, dashes are placed in them.
The completed form is signed by the manager/entrepreneur or his legal representative, the signature is deciphered, the date of approval and stamp are affixed. If the report is carried out by power of attorney, then its details must be indicated, and a copy is attached to the documents.
What are the deadlines for submitting the average headcount to the tax office for companies that have just registered and for companies that are already operating.
The main performance indicators of the company include information on the average number of employees. This calculation is made either by an accountant or a human resources employee. The headcount is necessary when preparing reports to the Pension Fund, tax office, Rosstat, Federal Tax Service, etc. In addition, at the beginning of each year, business entities must submit a report. Let's look at how to calculate the average number of employees.
Who should provide information on the average number of employees
The average headcount is an indicator of the number of company employees who were employed in it, calculated on average for a certain period.
According to the current regulations of the law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.
The average headcount report must also be sent to newly registered entities. The law provides for a special period for them - no later than the 20th day of the month following the month of registration of the company with the tax office. They also submit this report together with everyone else within a certain time frame. This means that the average headcount for newly created organizations is presented twice.
This data is necessary when calculating taxes and other indicators, for example, the average monthly salary. In addition, the average headcount is a criterion that distinguishes between business entities when they submit reports to tax and extra-budgetary funds.
Important! Individual entrepreneurs who do not have employees are exempt from submitting these reports starting from January 1, 2014.
Where to submit and methods of sending reports
Existing regulations determine that the average number must be surrendered individual entrepreneurs at the place of their registration, that is, residence, and the organization - at its location. If a company has structural divisions, then it must report generally for all employees, including those employed in branches and separate departments.
This report can be filled out manually or using specialized programs and Internet services.
You can submit it to the tax office:
- By directly delivering a paper document to the inspector - in this case, you need to submit two forms, on one of them responsible person marks receipt and returns it to the company representative
- Method of sending a report on paper by mail with a list of attachments
- Using electronic document management - for this the company must have an electronic digital signature and an electronic document flow program
Depending on the region where the company is located, the Federal Tax Service may ask you to submit an electronic copy of it along with the paper document.
Deadlines for submitting the average headcount report
Let us note once again that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:
How to calculate the average number of employees
The calculation of this indicator must be approached responsibly due to the importance it has for inspection bodies. When calculating it, it is necessary to use the data from the time sheet, orders for the hiring and dismissal of company employees, the provision of vacations, etc.
Many specialized programs, if you enter all the necessary data into them, can calculate the average number of employees automatically. But it is advisable for a company specialist to know the methodology for calculating this indicator
Determining the number for each day of the month
First you need to find out the number of full-time employees in the company. On weekdays this value is equal to the number of people followed labor agreements, including those on business trips and on sick leave.
However, this volume does not take into account:
- External part-timers
- Workers with contract agreements
- Employees on maternity or child care leave
- Employees on study leave without pay
- Employees who, according to the contract, work part-time or part-time. At the same time, those for whom reduced working hours are fixed by law (for example, those employed in places with hazardous conditions) are taken into account in the calculation
Important! The number of employees on a day off is considered the same as on the last working day before it. This means that an employee fired on Friday is included in the calculation on Saturday and Sunday. Companies that do not have a single employment contract put “1” for the billing month, taking their manager into account, even if he does not receive a salary.
Monthly calculation of the number of full-time employees
This number is defined as the sum of the number of full-time employees for each day of the month, divided by the number of days in the month:
H m = (D1 + D 2 + … + D 31) / K d , Where:
- D 1, D 2… - number of workers for each day of the month
- K d - number of days in a month
Example. The company had 15 full-time employees between March 1 and March 17. Was hired on March 18 new employee, 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 We do not round the result.
Calculation of the average number of part-time employees
First, you need to calculate the total number of hours worked by part-time workers. In this case, days spent on vacation or 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 in a month is divided by the product of the number of days of work in a month and the number of working hours per day.
Ch n = H s / R h / R d , Where:
- H s - the total number of hours per month worked by part-time employees
- R h - the number of working hours per day, in accordance with the length of the working week, which is established in the company. So, if a 40-hour week is used, then 8 hours are set, 7.2 hours are set for a 32-hour week, 4.8 hours are set if the week is 24 hours long
- R d - the number of days of work in a month, in accordance with the calendar
Example. In March, the employee worked 24 days out of the entire month on a part-time basis. With a duration of 8 hours, this amounted to 4 hours a day.
Calculation: 24 days x 4 hours a day / 8 hour week / 24 = 96 / 8 / 24 = 0.5 the result is not rounded.
Calculation of the average number of all employees per month
To determine total number you need to add up the average number of full-time and part-time workers. The final value is rounded according to mathematical rules - more than 0.5 is rounded up, and less is discarded.
H s = H m + Ch n , Where:
- H m - Received number of full-time employees per month
- Chn - Received number of part-time employees per month
Example. Let’s take the initial data from the examples described above, where employees worked for the month of March.
Calculation: 15.45 + 0.5 = 15.95
Calculation of the average number per year
After the number has been calculated for each month, the average number for the entire year is determined.
To do this, the values of all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.
Ch g = (H s1 + H s2 + … + H s12 ) / 12, where
- H s1 , H s2 … - the resulting average number for each month
If the company was registered during the year and did not work for the entire period, then the total amount is still divided by 12.
In addition to the annual number, for some reports it is necessary to determine the quarterly number on average. It is done in a similar manner, only the total of the indicators for the quarter is divided by three.
An example of calculating the average number of employees of an organization
IN in this example We have no part-time workers. Everyone works full time.
| Billing month | Initial data (number of employees) |
Calculation indicators |
| January | from 01 to 31.01.2016 - 16 people | 16 |
| February | from 01 to 25.02.2016 - 17 people from 26.02 to 28.02.2016 - 18 people |
Since from February 1st to February 25th, For 25 days there were 17 people in the company and 3 days - from February 26 to 28 - 18 people, we get: (17 x 25 + 18 x 3) / 28 = 17.1 |
| March | from 01.03 to 31.03.2016 - 18 people | 18 |
| April | from 01.04 to 30.04.2016 - 18 people | 18 |
| May | from 01.05 to 04.05.2016 -18 people from 05.05 to 31.05.2016 - 17 people |
Since from May 1 to May 5 there were 18 people, and from May 5 to May 31, 17 employees, we get: (4 x 18 + 27 x 17) / 31 = 17.1 |
| June | from 06/01 to 06/30/2016 - 17 people | 17 |
| July | from 01.07 to 31.07.2016 - 17 people | 17 |
| August | from 01.08 to 31.08.2016 - 16 people | 16 |
| September | from 01.09 to 30.09.2016 - 16 people | 16 |
| October | from 01.10 to 25.10.2016 - 16 people from 26.10 to 31.10.2016 - 17 people |
(26 x 16 + 5 x 17) / 31 = 16.2 |
| November | from 01.11 to 30.11.2016 - 17 people | 17 |
| December | from 01.12 to 20.12.2016 - 18 people from December 21 to December 31, 2016 - 16 people |
(20 x 18 + 11 x 16) / 31 = 17.3 |
| Average headcount as of 01/01/2017 |
(16 + 17,1 + 18 + 18 + 17,1 + 17 + 17 + 16 + 16 + 16,2 + 17 + 17,3) / 12 = 16,89 |
Penalty for failure to submit the average number
If a company or entrepreneur did not submit a report on average headcount on time or did not submit it at all, the tax office may impose a fine of 200 rubles for each document (according to the Tax Code of the Russian Federation).
In addition, through the court against the guilty official A fine of 300-500 rubles may be imposed for the same violation. (according to the Administrative Code).
However, even if the fine has been paid, the company or entrepreneur is still required to file it.
Also, failure to submit a report may be considered by the tax authorities as an aggravating circumstance if other similar violations occur. This, in turn, will entail double fines in the future.
