To calculate taxes and statistics, the average number of employees, abbreviated as SSN, is used. At its core, the average number of employees in an organization for a certain period. Basically, the calculation period is the calendar year. The reporting form for the SSC was approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@.
To correctly calculate the SCH, you need to know how many employees there are in the company and what the nature of their employment is. The procedure for calculating the SSC was approved by Rosstat Order No. 772 of November 22, 2017.
How to calculate the average number of employees
The average value for the year is calculated using the formula: TSS year = (TSP for January + TSP for February + … + TSP for December) / 12.
To calculate the monthly average of employees, add up their daily payroll number and divide the resulting value by the number of calendar days in a particular month. At the same time, do not forget that on weekends and holidays the total number of employees will be equal to the number of employees on the previous working day.
When calculating the SCH, follow the rules: an employee working on employment contract, is a whole unit, even if in fact he is on sick leave, on a business trip or does not work full time; The SSC does not include employees working under a GPC contract, hired on a part-time basis, as well as co-owners of the company who are not paid a salary by the company. Employees who have not worked fully working hours, are calculated in proportion to the time they worked.
Example. Polis LLC has the following indicators of the monthly average:
- January - 1,
- February - 1,
- March - 3,
- April - 3,
- May - 5,
- June - 7,
- July - 7,
- August - 5,
- September – 4,
- October – 4,
- November – 4,
- December - 4.
TSS at the end of the year = (1 + 1 + 3 + 3 + 5 + 7 + 7 + 5 + 4 + 4 + 4 + 4) / 12 = 48 / 12 = 4.
Important! From the beginning of 2018, all employees who are on maternity leave or parental leave, but continue to work part-time or at home, while maintaining the right to receive social benefits, must be included in the calculation of the social insurance benefit (clause 79.1 of the Rosstat instructions No. 772).
SCN of part-time workers = ∑ (Employee hours worked per day / standard hourly duration of a working day * number of days worked) / number of working days in a month.
Example. Three employees at Bereg LLC worked part-time in October:
- one of them worked 2 hours a day for 21 working days. He is counted daily as 0.25 people (worked 2 hours / 8 hours according to the norm);
- three workers worked 4 hours a day for 15 and 10 working days. They count as 0.5 people (4/8).
TMR of part-time workers = (0.25 x 21 + 0.5 x 15 + 0.5 x 10) / 22 working days in October = 0.81. The company will take this value into account when determining the employees’ average wage
If an employee works part-time and is legally required to do so, count them as a full-time employee.
Some employees are not included in the SSC:
- women who were on leave due to pregnancy and childbirth;
- persons who were on leave to adopt a newborn directly from the maternity hospital, as well as on parental leave;
- employees studying in institutions of the Ministry of Education and who were in additional leave without maintaining a salary, as well as those planning to enter these institutions;
- employees who were on leave without pay while taking entrance exams.
When to take the SSC
Details about the dates for submitting information about employees’ SSC are indicated in paragraph 3 of Art. 80 of the Tax Code of the Russian Federation and explained by letters of the Federal Tax Service No. 25-3-05/512 dated 07/09/2007 and No. CHD-6-25/535 dated 07/09/2007. Organizations submit a report:
- after its opening or reorganization, they submit the SSC before the 20th day of the month following the month of registration or reorganization of the company;
- annually submit information on the SSC before January 20 for the ended calendar year;
- in case of liquidation of the company no later than the official closing date.
Individual entrepreneurs:
- Individual entrepreneurs who employ employees, along with all organizations, submit information about the SSC by January 20 for the ended calendar year;
- upon completion of business activities no later than the date of official closure of the individual entrepreneur;
- Individual entrepreneurs do not submit a report on the occasion of their registration, as well as a report from the SSC at the end of the year, if there are no employees.
Fines according to the SSC
If you submit a report on the organization’s SSC on time, you will face a fine of 200 rubles for each unsubmitted document (Clause 1 of Article 126 of the Tax Code of the Russian Federation). Directors of the company as official will also be held administratively liable for delaying the report or providing distorted data in accordance with Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation and will impose a fine of 300 to 500 rubles.
Keep records of employees and submit reports on SSC in Kontur.Accounting - a convenient online service for maintaining records, calculating wages and benefits and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.
Average headcount is an indicator on which a company’s right to benefits depends. Here are some of them:
- the ability to apply a simplified taxation system (clause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation);
- benefits for VAT (clause 2, clause 3, Article 149 of the Tax Code of the Russian Federation), property tax (Article 381 of the Tax Code of the Russian Federation), and land tax (clause 5 of Article 395 of the Tax Code of the Russian Federation);
- benefits for small enterprises (Law of July 24, 2007 No. 209-FZ).
Besides this, average number workers must be counted in the following cases:
- to know whether you need to submit reports to extra-budgetary funds in electronic form. The fact is that the average number individuals, in whose favor payments are made, is equal to the average number of employees of the organization (Part 1 of Article 10, Part 10 of Article 15 of Law No. 212-FZ, paragraph 77 of the Instructions, approved by order of Rosstat dated October 28, 2013 No. 428) ;
- to determine whether the organization has lost the right to use the simplified tax system or UTII (clause 4 of article 346.13, clause 2.3 of article 346.26 of the Tax Code of the Russian Federation);
- to calculate the amount of UTII if the physical indicator for a specific type of activity is the number of employees (Article 346.27 of the Tax Code of the Russian Federation).
The rules for calculating the average number of employees are contained in Rosstat Order No. 428 dated October 28, 2013 “On approval of the Instructions for filling out federal statistical observation forms: ... No. P-4 “Information on the number, wages and movement of workers” ...”. Everyone must submit this report. commercial organizations(except for small ones), the average number of employees does not exceed 15 people (including part-time workers and civil contracts) based on the results of activities for the previous year.
The average number includes:
- average number of employees;
- average number of external part-time workers;
- the average number of employees performing work under civil contracts.
The average number of employees must be calculated in the following cases:
- in order not later than January 20 of the current year to submit to the Federal Tax Service at the location of the organization information about average number over the past year.
This must be done annually, even if the organization does not have employees (clause 3 of Article 80 of the Tax Code of the Russian Federation). If you submit information about the average headcount late, the Federal Tax Service may impose two fines at the same time (clause 1 of article 126 of the Tax Code of the Russian Federation, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated June 7, 2011 No. 03-02-07 /1-179):
- for the organization - in the amount of 200 rubles;
- per manager - in the amount of 300 rubles. up to 500 rub.;
- to know whether you need to submit tax reports to the Federal Tax Service in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation);
- to fill out the field “Average headcount” in the calculation using the RSV-1 Pension Fund form (clause 5.11 of the Procedure for filling out the RSV-1 Pension Fund form);
- to fill out the field “Number of employees” in the calculation according to Form 4 - Social Insurance Fund (clause 5.14 of the Procedure for filling out Form 4 - Social Insurance Fund);
- to calculate the amount of income tax (advance payment) paid at the location of a separate division, if the organization uses the average headcount indicator for the calculation (clause 2 of Article 288 of the Tax Code of the Russian Federation).
Headcount
To calculate the average number of employees, you must first determine the number of employees for each calendar day of the reporting period (for example, a month - from the 1st to the 30th or 31st, and for February - to the 28th or 29th) . The payroll takes into account:
- employees signed under an employment contract who perform permanent, temporary or seasonal work for one day or more;
- owners of the company who work and receive salaries in it.
Moreover, they take into account both those actually working and those absent from work for some reason:
- those who came to work, including those who did not work due to downtime;
- those on business trips, if the company maintains their salaries, as well as those on short-term business trips abroad;
- those who did not show up for work due to illness (during the entire sick leave and until retirement due to disability);
- those who did not show up for work due to performing state and public duties (for example, participated as a juror in court);
- hired on a part-time or part-time basis, as well as those hired at half the rate (salary) in accordance with the employment contract or staffing table. In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring. This group does not include workers who, in accordance with the law, have reduced working hours: under the age of 18; employed in work with hazardous and dangerous conditions labor; women who are given additional breaks from work to feed their children; women working in rural areas; workers - disabled people of groups I and II;
- hired for a probationary period;
- homeworkers (they are counted for each calendar day as whole units);
- employees with special titles;
- directed away from work in educational institutions to improve their qualifications or acquire a new profession (specialty), if their salary is maintained;
- temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;
- students and students of educational institutions working in organizations during the period industrial practice, if they are enrolled in jobs (positions);
- students in educational institutions, postgraduate schools, who are on study leave with full or partial retention wages;
- students studying 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 take entrance exams in accordance with the law;
- those on annual and additional leave provided in accordance with the law, collective agreement and employment contract, including those on leave followed by dismissal;
- those who had a day off according to the organization’s work schedule, as well as for overtime during the summarized accounting of working hours;
- who received a day of rest for working on weekends or holidays (non-working days);
- those on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave;
- hired to replace absent employees (due to illness, maternity leave, parental leave);
- were on leave without pay, regardless of the duration of the leave;
- those who were in downtime at the initiative of the employer and for reasons beyond the control of the employer and employee, as well as on unpaid leave at the initiative of the employer;
- who took part in strikes;
- working on a rotational basis. If organizations do not have separate divisions on the territory of another subject Russian Federation where rotational work is carried out, then the workers who performed the work on a rotational basis are taken into account in the report of the organization with which employment contracts and civil contracts are concluded;
- foreign citizens who worked in organizations located in Russia;
- those who committed absenteeism;
- who were under investigation until the court's decision.
Who is not included in the payroll
The following are not included in the payroll:
- hired part-time from other companies (their records are kept separately);
- performing work under civil law contracts (contracts, services, etc.);
- recruited to work under special contracts with government agencies for the provision of labor (military personnel or those serving a sentence of imprisonment). Moreover, they are taken into account in the average number;
- those who wrote a letter of resignation and did not return to work before the notice period for dismissal expired (they are excluded from the workforce from the first day of absence from work);
- owners of the company who do not receive a salary from it;
- transferred to work in another company, if they do not retain their wages at their previous place of work, as well as those sent to work abroad;
- those sent for off-the-job training and receiving a stipend at the expense of the company that sent them;
- with whom a student agreement has been concluded for training and additional vocational education(Article 197 of the Labor Code of the Russian Federation) and who receive a scholarship during their studies;
- lawyers;
- members of the cooperative who have not entered into employment contracts with the company;
- military personnel in the performance of military service duties.
The number of employees on the payroll is given not only for a specific date (for example, on the first or last day of the month), but also for the reporting period (for example, for a month, a quarter).
Total: 270 people.
The payroll is clarified using the work time sheet, which records the employee’s attendance or absence from work, as well as on the basis of orders (instructions) on the hiring, transfer and dismissal of the employee.
How is the average headcount calculated?
The average payroll number for a month is calculated as follows: sum up the payroll number for each calendar day of the month (according to the working time sheet) and divide by the number of calendar days of the month. In this case, for a weekend or holiday, the payroll number is equal to what it was on the previous working day.
In March of the reporting year, the payroll of Spectr JSC included:
The total headcount is 270 people. The number of days in a month is 31.
The average number of employees of Spectr JSC for March is:
((7 days + 4 days + 1 day) × 88 people + (10 days + 4 days) × 92 people + 5 days × 90 people) : 31 days = (1056 person-days + 1288 person-days + 450 person-days) : 31 days = 90.1 people
The average number is shown in whole units. This means that in March it is 90 people.
The average headcount of the company in April was 100 people, in May – 105 people, in June – 102 people.
The average headcount of the company for the second quarter is:
(100 people + 105 people + 102 people): 3 months. = 102.3 people/month.
The average number is shown in whole units, so it is 102 people.
If some of the company's employees work part-time, the average number of employees is calculated differently. In this case, the number of part-time workers is taken into account in proportion to the time worked.
Two employees of Legat LLC, Voronin and Somov, work 5 hours a day (with a five-day work week of 40 hours). Therefore, they are taken into account daily as follows:
5 man-hours: 8 hours = 0.6 people.
The number of working days in June is 21. Voronin worked 21 days, Somov - 16 days.
The average number of these employees per month will be equal to:
(0.6 people × 21 work days + 0.6 people × 16 work days): 21 work days days = 1 person
Keep in mind: not all employees on the payroll are included in the average payroll. For example:
- women who are on maternity leave;
- those who are on additional parental leave;
- those who are on leave in connection with the adoption of a newborn child from the maternity hospital;
- workers who study in educational institutions and are on additional leave at their own expense;
- employees who enter educational institutions and are on leave at their own expense while taking entrance exams.
However, workers recruited to work under special contracts with government agencies for the provision of labor (military personnel or those serving a prison sentence), who are not included in the payroll, must be counted in the average payroll as whole units for the days when they were at work .
The average number of external part-time workers (that is, working at different enterprises) is calculated in the same way as the average number of part-time workers.
Workers drawn up under civil law contracts (contracts, services, copyrights) are counted for each calendar day as whole units throughout the entire term of the contract. Moreover, the time of payment of remuneration is not taken into account.
When calculating the average number of employees for a weekend or holiday, take the number of employees for the previous working day.
Do the same with individual entrepreneurs who entered into civil contracts with the company and received remuneration under them, as well as with employees who were not included in the payroll and with whom such contracts were not concluded.
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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
The indicator of the average number of employees of an organization can only be determined by having data on employees, the calculation of which is carried out on the basis of taking into account 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 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 the average number of employees of the enterprise for the month and year.
Let's denote main indicators:
- HRC - the number of employees on the 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 summarize the list number of employees for each day of the month with 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.
Headcount determined, according to 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, 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
The total SSC of workers will be equal to the sum of the SSC 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 workers are in 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 authority tax service. 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.
Information on the average number of employees is submitted to individual entrepreneurs and LLCs at the very beginning of the year - by January 20. The report itself provides information on the number of employees over the past year, for example for 2018 as of 01/01/2019. Organizations submit a report in any case; LLCs at least have a director. But individual entrepreneurs draw up a report if they hired any personnel to work in the previous year.
Why count it 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 when making payments to the state budget. Another point depends on this figure: how reporting will be submitted to the tax office and funds - in paper form or exclusively electronic. Finally, this is, in essence, a statistical indicator characterizing the level of employment of the population on a national scale. You can download the form.An automatic system will help you prepare all reports for employees and calculate all contributions. online service.
What formulas to use
Average value the number of employees at the end of the year is calculated according to the Instructions that were developed and approved by Rosstat (Order No. 772 of November 22, 2017, as amended on December 29, 2018). You should rely on this document.
The calculation is made using the formula:
MF (year) = [MF (January) + MF (February) + ….. + MF (December)] : 12
- SCH (year) – average list. number of employees per year;
- SCH (January, .....) – average list. number of employees by month;
- 12 is the number of months in a year.
Let us immediately make a remark about the situation when the company operated only for part of the year. In this case, the formula used is exactly the same: the average for the months of operation is added up (for the remaining months when the company did not work, it will be zero) and divided by 12.
It is the indicator SCH (year) that is entered into the information on the average number of employees compiled according to the KND form 1110018.
The average for each month consists of two figures: the average for workers who worked full days (full-day average), and the average for workers who worked part-time (half-day average).
Accordingly, the average for each month is calculated using the formula:
MF (month) = MF full day + MF half day
MF full day = [H on the 1st day + H on the 2nd number + …. + H on last date] : KD month
- H on the 1st day, ..... – the list number of employees for each day of the month,
- KD month – number of calendar days.
It turns out that the average number of employees is calculated based on the payroll number of the company's personnel. This concept is also worth mentioning separately.
The payroll includes everyone who works for you under an employment contract, that is, they perform work of a permanent or temporary nature. This also includes seasonal species works
Who is included in the payroll? The list of persons is presented in paragraph 77 of the Rosstat Instructions, which includes, among other things, employees on business trips, 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 not included in the list, we note external part-time workers, persons with whom labor relations formalized 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 list, the exception is if they actually work in the company and receive a salary.
Now we’ll tell you how to calculate the second component – MF part-time. For calculations, we need to know how many total man-days were worked by employees who worked part-time. To do this, a similar indicator is calculated for each such employee using the formula:
HOURS part-time: Standard
- HOURS part-time – the number of hours worked by part-time employees;
- The standard is the length of the working day (for a standard working week of 40 hours this will be 8 hours).
The resulting figure is then multiplied by the number of days worked in a particular month.
Now that the values of man-days worked have been obtained for each employee who worked part-time, we can calculate the part-time average using the formula:
NC part-time = Total number of NC for part-time employees: RD month
- PD – man-days – here we need the amount for all part-time employees;
- RD month – the number of working days of the month.
Let's look at an example
The LLC was registered on October 20, the company operates a 40-hour week – 5 days. The number 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 on a part-time basis 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 (work schedule in October): 31 days (number of days in a month) = 4,65 – in October;
- 22 people * 30 days (work schedule in November): 30 days = 22 – in November;
- 22 people * 31 days (work schedule in December): 31 days = 22 - in December.
Now let's calculate the average. number of part-time employees. So the courier worked only in December, then:
- 5 man-hours (length of day) * 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 the report to the tax office, the last calculation remains to be made:
- SP (year) = (4.65 + 22 +22.63) : 12 = 4,1 person.
How to report to the tax office
Let us remind you that information must be submitted before January 20 in the form specified in the Order of the Federal Tax Service No. MM-3-25/174@ dated March 29, 2007. The current form can be downloaded. The document is a single sheet, where first the details of the LLC or individual entrepreneur are indicated, as well as the tax office to which the information is submitted. The average headcount indicator is preliminarily rounded 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 manager may also receive a fine; it amounts to 300-500 rubles.
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 indicators of the company's performance 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 employees of a company 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 of employees must be submitted by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at their 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 from March 1 to 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 the total number, you need to add 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 one, 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, a fine of 300-500 rubles may be imposed on the guilty official 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.
