Organizations and entrepreneurs need to know average number their employees to calculate taxes. For example, to decide whether a company has the right to switch to a simplified taxation system or not. To use the regression scale when calculating contributions to Pension Fund, you also need to know the average number of employees. Fund social insurance requires this indicator to be indicated when submitting reports.
The average number of employees is calculated for a certain period, for example a month, a quarter, a half-year.
To calculate the average number of employees, you need to know:
- average number of employees;
- average number of part-time freelancers;
- the average number of employees performing work under civil contracts.
If you only work full-time employees according to employment contracts, then you just need to determine their average number. In this case, it will coincide with the average number of employees.
Average number of employees
To determine the average number of employees, you first need to calculate their payroll number.
The number of employees on the payroll is calculated as of a specific date. For example, on the first or last day of the month. The list of employees for each calendar day includes all employees with whom an employment contract has been concluded.
Please note: the list of employees takes into account not only employees who went to work, but also absent employees. For example, employees who took sick leave, went on a business trip, or went on vacation.
The following employees are not included in the payroll:
- accepted part-time from other organizations;
- performing work under civil contracts;
- sent to work in another organization, if their wages are not maintained;
- those who have entered into a student agreement with the organization and receive a scholarship;
- those who submitted a letter of resignation and stopped working before the expiration of the two-week notice period for dismissal.
Example
On March 30, 2005, there were 15 people in the organization. Of these, 9 people work under an employment contract, 6 people work under a civil law contract.
Of the 9 employees with whom an employment contract was concluded, two were hired part-time from other organizations.
Let's calculate the number of employees as of March 30, 2004. To do this, from the total number of employees, you need to subtract those who work under civil contracts and those hired part-time. Thus, as of March 30, 2004, the number of employees of the organization is 7 people (15 - 6 - 2).
The average number of employees is calculated for a certain period. It is calculated as follows: add up the payroll number of employees for each day of the month (including holidays, working days and weekends) and divide the resulting amount by the number calendar days period.
Not all employees included in the payroll are taken into account when calculating average number. Such employees include:
- women who were on maternity leave, in connection with the adoption of a newborn child, as well as on additional child care leave;
- employees studying or entering educational institutions and those on additional leave without pay.
Example
The number of employees of the organization was:
- for each calendar day from April 1 to April 15 - 305 people;
- from April 16 to April 30 - 290 people.
In April, five women were on maternity leave. According to employment contracts, in April all employees of the organization were hired full-time.
To calculate the average number of employees for April, it is necessary to exclude from the list number women who were in maternity leave.
Thus, the sum of the number of employees on the payroll for all days of April will be:
15 days x (305 people - 5 people) + (290 people - 5 people) x 15 days. = 8775 people
The average number of employees for April will be equal to:
8775 people : 30 days = 292.5 people
Rounding this figure to whole units, we find that the average number of employees for April is 293 people.
To determine the average number of employees for a quarter, you need to add up the average number of employees for each month of the quarter and divide this amount by 3. Similarly, the average number of employees is determined for any period from the beginning of the year (six months, 9 months, etc.) and for the entire year .
Example
For each month of 2004, the average number of employees was:
- in January - 320 people;
- in February - 325 people;
- in March - 320 people;
- in April - 290 people;
- in May - 290 people;
- in June - 305 people;
- in July - 310 people;
- in August - 310 people;
- in September - 310 people;
- in October - 315 people;
- in November - 315 people;
- in December - 315 people.
The average number of employees for 2004 will be:
(320 people + 325 people + 320 people + 290 people + 290 people + 305 people + 310 people + 310 people + 310 people + 315 people + 315 people + 315 people) : 12 months = 310, 41 people
Rounding this figure to whole units, we find that the average number of employees for 2004 is 310 people.
Calculation of the average number of employees for part-time work. Employees who, in accordance with employment contract work part-time work time, are included in the average number in proportion to the time worked.
First it is calculated total man-days worked by these employees. To do this, the total number of man-hours worked is divided by the duration of a full working day and multiplied by the number of days worked. Then the average number of part-time workers for the reporting month is determined in terms of full-time employment. To do this, the total number of person-days worked is divided by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences, the hours of the previous working day are conditionally included in the number of man-hours worked.
Example
According to written statements in September 2004, two employees of the organization work 4 hours a day. The organization operates on a five-day work week schedule. The normal working day is 8 hours. Consequently, when calculating the average headcount, these employees are taken into account for each working day as 0.5 people (4 person-hours: 8 hours).
In September 2004, the first employee worked 22 days, and the second 16 days.
For the first employee, the total number of man-days for September is 11 (22 man-days x 0.5 people).
For the second employee, the total number of man-days for September will be 8 (16 man-days x 0.5).
The average number of underemployed workers in September will be:
(11 person-days + 8 person-days): 22 days. = 0.86 people
Let's assume that in September the average number of full-time employees was 214 people. Then the total average number of employees of the organization will be 214.86 people (214 + 0.86).
Rounding this figure to whole units, we find that the average number of employees for September is 215 people.
Calculation of the average number of newly created organizations and newly registered entrepreneurs. Organizations and entrepreneurs that are registered in the current year calculate the average number of employees per month as follows: the number of employees on the payroll for all days of the organization’s operation in the reporting month is divided by the total number of calendar days in the month.
If the organization operated for an incomplete quarter, then the average number of employees for the quarter is determined as follows: the average number of employees for each month of the quarter is added up, and the resulting amount is divided by 3. The average number of employees for any incomplete period from the beginning of the year is also determined.
Example
The newly created organization began operating on September 25, 2004. The list number of employees for each day from September 25 to 30 was 18 people.
The number of employees on the payroll for 6 days of September is:
18 people x 6 days = 108 people
The average number of employees for September will be:
108 people : 30 days = 3.6 people
Rounding this figure to whole units, we find that the average number of employees for September 2004 is 4 people.
Let us assume that in October, November and December 2004 the average number of employees was 18 people. Let's calculate the average number of employees for 2004.
The number of employees on the payroll for 2004 is:
4 people + 18 people + 18 people + 18 people = 58 people
The average number of employees for 2004 is as follows:
58 people : 12 months = 4.83 people
Rounding this figure to whole units, we find that the average number of employees for 2004 is 5 people.
The sum of payroll employees for all days of work must be divided (oddly enough) by the total number of calendar days in the month (clause 90.8 of the Resolution).
Calculation of the average and average number of employees
Similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate an indicator for a quarter or a year, then, regardless of the duration of work in the period, it is necessary to add up the average number of employees for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the indicator for the entire year 2007, then it must add up the average number of employees for November and December and divide the resulting value by 12. Example 2. The newly formed Lyubava LLC began to carry out activity since October 25, 2007
How does the average number differ from the average number?
AttentionRegulatory acts on determining the number of employees In the area under consideration, there are norms of legislation (mainly tax), as well as orders and instructions on the rules for determining the payroll and average number of employees for submitting these reports to the statistical authorities. Let's focus on the latter. Among them:
- Instructions on statistics of the number and wages of workers and employees at enterprises, institutions and organizations, currently in force, approved.
The orders also determine who must submit these reports and within what time frame.
Average number and average number - difference
Important But first we draw your attention to important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:
- women on maternity leave;
- persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as on additional parental leave;
- employees studying in educational institutions and on additional leave without pay;
- employees entering educational institutions and on leave without pay to take entrance exams.
What is the number of employees?
To begin with, I would like to note that the payroll and average number of employees are two complementary factors that take into account the number of all categories of employees in the enterprise. This amount includes
- Administrative personnel, including management personnel, officially accepted into the company’s staff;
- Production workers, regardless of profession and education;
- Service personnel who work in the field of service and maintenance of core activities;
- Highly qualified specialists and employees, for example, accountants, engineers, etc.
- Other employees who are related to the activities of the institution.
But the main thing is that the difference between the average number and the average number is that when determining the average, all people without exception working within the organization are taken into account.
Average number and average number: difference
For example, even a person who works only for one season, and not for the whole year, will be counted as a unit on the payroll of the enterprise, and not as 0.25. The exception is those categories of employees who combine work, do not have an employment contract, or groups of people working on the basis of a civil contract.
Basic provisions Absolutely any enterprise that has its own balance sheet must compile a payroll number of workers. It must also clearly refer to legal entities.
All information about various divisions, teams, laboratories and similar structures that are part of the company is also provided according to the same principles. It must be remembered that even if the department is not actually part of the company, but formally belongs to it, it must appear in the general report.
Average number and average number (difference, how to calculate)
If the number of people is no more than 100, then the reporting is submitted in paper form, and if there are more than 100, then in electronic form.
- All employers submit a report on the composition of their organization.
- If the company closes or opens, then this document is also submitted.
- This certificate may be required by banks or any other financial institutions.
- Submitting a certificate The form of this certificate depends on the organization for which it is being made, but regardless of the template and procedure for filling it out, it must indicate:
- The name of the document itself;
- The name of the authority that requested it;
- Full details of the person who made it;
- TIN, and then checkpoint;
- Number of members at the time of submission of the certificate;
- Date of completion;
- The signature of the author and its transcript.
It is made in two copies: one for the tax office, the other for the person who compiled it.
Number of employees: what is it and how to calculate it?
The exception is those divisions that have their own balance sheet. Here, at the request of the main structure, they can either provide the necessary information to the central office or transfer it independently to territorial bodies statistics.
The report preparation process is broken down by time frame. There are monthly, quarterly and annual varieties. In each of them, you should strictly adhere to the rule that the time period begins from the very first day of the period (even if it is a weekend, holiday, and so on) and also ends with the last date.
For example, in terms of the year it will be from January 1 to December 31 without any exceptions. It is necessary to strictly adhere to the deadlines for submitting documents, as otherwise an error may appear and a fine will be imposed.
The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if it’s a weekend or holidays are several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday.
This condition is contained in paragraph 87 of the Resolution. Example 1. LLC “Kadry Plus” employs 25 people under employment contracts.
The established work schedule is a 40-hour, five-day work week. The payroll as of November 30 is 25 people. From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.
On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.
I. Number of employees
1. The list number of employees is given on a specific date, for example, on the first or last day of the month.
2. The list of employees includes employees who worked under an employment agreement (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.
3. The list of employees for each calendar day includes both those actually working and those absent from work for any reason. Based on this, the payroll includes in whole units, in particular, the following workers:
3.1. those who actually showed up for work, including those who did not work due to downtime;
3.2. those who were on business trips, if they retain their salary in this organization, including employees who were on short-term business trips abroad;
3.3. those who did not report to work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability);
3.4. those who did not show up for work due to the performance of state or public duties;
3.5. hired on a part-time or part-time basis, as well as those hired at half the rate (salary) in accordance with the employment agreement (contract). In the payroll, these employees are counted for each calendar day as whole units, including non-working days weeks determined upon hiring (see clause 5.4).
Note. Does not belong to this group separate categories workers who, in accordance with the law, have reduced working hours, in particular: workers under 18 years of age; workers engaged in work with hazardous working conditions; women who are given additional breaks from work to feed their children; women working in rural areas.
3.6. hired with probationary period;
3.7. those who have entered into an employment contract with an organization to perform personal work at home (homeworkers). In the list and average number of workers, homeworkers are counted for each calendar day as whole units;
3.8. sent outside of work to educational institutions to improve their qualifications or acquire new profession(specialties), if their wages are maintained;
3.9. temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;
3.10. students and students of educational institutions working in organizations during practical training, if they are enrolled in jobs (positions);
3.11. students in educational institutions, postgraduate schools, located in study leave with full or partial retention of wages;
3.12. 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 (see clause 5.2.2);
3.13. who were on annual and additional leave provided in accordance with the law, collective agreement and an employment agreement (contract);
3.14. 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;
3.15. those who received a day of rest for working on weekends or holidays (non-working days);
3.16. those who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on additional parental leave (see clause 5.2.1);
3.17. accepted to replace absent employees (due to illness, maternity leave, parental leave);
3.18. who were on leave without pay with the permission of the administration family circumstances and other valid reasons;
3.19. those on leave at the initiative of the administration;
3.20. those who took part in strikes;
What is the difference between average and average headcount?
foreign citizens who worked in organizations located in Russia;
3.22. those who committed absenteeism;
3.23. were under investigation until the court's decision.
4. The following employees are not included in the payroll:
4.1. hired part-time from other organizations. Accounting for external part-time workers is maintained separately.
Note. An employee who receives two, one and a half, or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll as one person (a whole unit).
4.2. who performed work under civil contracts.
Note. An employee who is on the payroll and has entered into a civil contract with the same organization is counted in the payroll and average payroll once at the place of his main job.
4.3. recruited to work at the enterprise under special contracts with government organizations for the provision of labor (military personnel and those serving a sentence of imprisonment) and taken into account in the average number of employees (see clause 5.3);
4.4. sent to work in another organization if their wages are not maintained;
4.5. sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations;
4.6. those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. They are excluded from the payroll from the first day of absence from work;
4.7. non-working owners of this organization.
The procedure for calculating the number of employees is determined by law and established in Rosstat Resolution No. 69 dated November 20, 2006 (hereinafter referred to as the Resolution).
Headcount
The full list of employees who are included in the payroll contains clause 88 of the Resolution. Let's present it below, but for now we'll suggest you remember a few rules for calculating payroll numbers:
1. The payroll includes all employees who have an employment relationship with the employer. Simply put, those with whom an employment contract (both fixed-term and indefinite) was concluded and who performed permanent, temporary or seasonal work for one day or more.
2. When calculating the indicator, owners of organizations who worked and received wages in their company are taken into account.
3. The list of employees for each calendar month takes into account both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism).
4. The payroll number for each day must coincide with the data in the employees’ working time sheet.
Document fragment. Clause 88 of Rosstat Resolution No. 69 dated November 20, 2006.
Workers who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not many of them, so we advise you to remember them all:
- external part-time workers;
- performing work under civil contracts;
- working under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and are included in the average number of employees;
- transferred to work in another organization without pay, as well as sent to work abroad;
- those aimed at studying outside of work, receiving a scholarship at the expense of these organizations;
- those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. Such employees are excluded from the payroll from the first day of absence from work;
- owners of the organization who do not receive wages;
- lawyers;
- military personnel.
- homeworkers,
- internal part-timers,
- employees registered in one organization for two, one and a half or less than one rate,
- persons hired on a part-time, part-time or half-time basis.
Average headcount
The very name of the indicator tells us that the average number of employees is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations. Next, we will show all the calculations using examples. But first we draw your attention to an important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:
- women on maternity leave;
- persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as on additional parental leave;
- employees studying in educational institutions and on additional leave without pay;
- employees entering educational institutions and on leave without pay to take entrance exams.
- Order for employment (form N T-1),
- Order on transfer of employees to another job (Form N T-5),
- Order on granting leave (Form N T-6),
- Order to terminate the employment contract (Form N T-8),
- Order to send an employee on a business trip (Form N T-9),
- Employee personal card (form N T-2),
- Timesheet for recording working hours and calculating wages (form N T-12),
- Time sheet (form N T-13),
- Payroll statement (Form N T-49).
Let's move on to the calculations
The average number of employees per month is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days in the month.
Please note: the calculation takes into account holidays (non-working days) and weekends. The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if weekends or holidays span several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday. This condition is contained in paragraph 87 of the Resolution.
Example 1. LLC "Kadry Plus" employs 25 people under employment contracts. The established work schedule is a 40-hour, five-day work week. The payroll as of November 30 is 25 people.
From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.
On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.
From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him.
On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a probationary period of two months.
On December 24, driver Gorbachev submitted his resignation and did not return to work the next day.
Weekends and holidays in December there were 1, 2, 8, 9, 15, 16, 22, 23, 30, 31. Therefore, on these days the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.
Of the workers listed above, the December payroll will include:
- Ivanov - from December 1 to December 31,
- Petrova - from December 1 to December 31,
- Sidorov - from December 10 to 31,
- Alekseeva - from December 18 to 31,
- Bortyakova - from December 19 to 31,
- Vikulov - from December 20 to 31,
- Gorbachev - from December 1 to December 24.
Petrov’s accountant is not taken into account in the average headcount (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.
For clarity, let’s create a table that defines the payroll for December 2007:
The number of employees of LLC "Kadry Plus" in December 2007
|
Day of the month |
Payroll |
Of these are not included |
Turn on |
Let's calculate the average headcount for December:
802 person-days : 31 days = 25.87 people
In whole units it will be 26 people.
The rules for calculating the average number of employees for a quarter, year or other period are as follows: it is necessary to add up the average number of employees for each month of the period and divide by the number of months. Let’s say, if you want to know the indicator for a quarter, then you need to divide by 3, if for a year - by 12. In this case, the indicator obtained for the month should not be rounded to whole units. Only the final result of the average headcount for the billing period is subject to rounding.
Four nuances when calculating the average number of employees
Nuance 1. If the organization carried out less than a month entrepreneurial activity, then it should calculate the average number of employees for this period as follows. The sum of payroll employees for all days of work must be divided (oddly enough) by the total number of calendar days in the month (clause 90.8 of the Resolution). A similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate an indicator for a quarter or a year, then, regardless of the duration of work in the period, it is necessary to add up the average number of employees for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the indicator for the entire year 2007, then it must add the average number of employees for November and December and divide the resulting value by 12.
Example 2. The newly formed Lyubava LLC began operating on October 25, 2007. As of this date, the payroll number of employees was 4 people. On October 30, employment contracts were concluded with three more people. Until the end of 2007, there was no movement of personnel.
Work schedule: 40-hour, five-day work week.
Let's calculate the average number of employees of the company for 2007.
1. The list of employees for October is shown in Table 2:
List of employees of Lyubava LLC in October 2007
|
Day of the month |
Headcount, |
Including included in |
2. Determine the average number of employees by month.
For October it is equal to 1.1 people. (34 person-days: 31 days).
Since in subsequent months the payroll of employees did not change for each day, the average number of employees for November will be 7 people. (210 person-days: 30 days) and for December also 7 people. (217 person-days: 31 days).
3. Let’s calculate the average number of employees for 2007:
(1.1 people + 7 people + 7 people): 12 months. = 1.26 people
In whole units it will be 1 person.
Nuance 2. If an organization was formed as a result of the reorganization or liquidation of a company or on the basis of separate or non-independent divisions, then when calculating the average number of employees, it must take into account the data of its predecessors.
Nuance 3. Organizations that have temporarily suspended work for reasons of production and economic nature determine the average number of employees based on general rules.
Nuance 4. If employees of an organization are transferred on their own initiative to part-time (part-time work week) or work at half the rate (salary), you need to remember the following. In the payroll, such persons are counted for each calendar day as whole units, while in the average payroll - in proportion to the time worked (clauses 88 and 90.3 of the Resolution). The calculation algorithm is given in example 3.
Please note: if a shortened (part-time) working day (working week) is provided to employees in accordance with the law or at the initiative of the employer, then they should be counted as whole units for each day. These categories of workers include minors, people employed in jobs with hazardous working conditions, women who are given additional breaks from work to feed a child or who work in rural areas, disabled people of groups I and II.
Example 3. The Lux company has a 5-day, 40-hour work week. The payroll consists of 2 people who, on their own initiative, work part-time. So, in December, Lebedeva worked 13 days, 5 hours a day, Sanina - 17 days, 7 hours. In December 2007 there were 21 working days.
It is necessary to determine the average number of employees for December.
1. We determine the total number of man-days worked by these individuals (in our case, Lebedeva and Sanina).
For this total number man-hours worked in the desired month (December) are divided by the length of the working day. The number of man-hours worked by Lebedeva is 65 man-hours (13 days x 5 hours), and by Sanina - 119 man-hours (17 days x 7 hours). To determine the length of the working day, you need to divide the number of working hours per week by the number of working hours per day. In our case it will be equal to 8 hours (40 hours: 5 hours). The total number of person-days will be 23 person-days. ((65 person-hours + 119 person-hours): 8 hours).
2. Next action We calculate the average number of part-time workers per month in terms of full-time employment. To do this, divide the result by the number of working days in the month (there are 21 in December). We get 1.1 people. (23 person-days: 21 days).
3. To determine the average number of employees for a month, add the previous indicator and the average number of other employees. That is, it is necessary to keep separate records of such employees.
In our case, the company has only 2 part-time employees, so the average headcount for December will be 1.1 people. In whole units - 1 person.
Average number
To calculate this indicator, we need to determine the average number of external part-time workers and persons performing work under civil contracts.
The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of part-time workers.
And the average number of persons performing work under civil contracts is determined according to the general rules for calculating the average number of employees. But there are still some peculiarities. So, if an employee on the payroll of a company has entered into a civil law agreement with it, he is counted only in the payroll and only once (as a whole unit). Also, the average number of employees under civil contracts does not include individual entrepreneurs.
Thus, by adding all three indicators, we can determine the average number of employees. Note: it must be rounded to whole units.
For statistics and reporting in tax office Russian enterprises and organizations require an annual calculation of the average number of employees. For the purposes of competent personnel management, a slightly different indicator is used - the number of employees on average per year. Let's consider both of these indicators.
Average number per year
Order of Rosstat dated August 2, 2016 N 379 approved report form No. 1-T “Information on the number and wages of employees,” which reflects, among other things, the average number of employees for the year.
As follows from paragraph 8 of the Instructions for filling out this statistical form, the average number of employees for the year is the sum of the number of employees for all months of the reporting year, divided by twelve.
When calculating the average headcount indicator, in particular, the following are taken into account:
- those who actually showed up for work, regardless of whether they worked or not due to downtime;
- those who worked on business trips;
- disabled people who did not show up for work;
- being tested, etc.
It is important to note that external part-time workers, persons on study leave, women on maternity leave, and those caring for a child are not taken into account in this calculation.
Let's look at an example.
The average headcount by month is:
- January - 345;
- February - 342;
- March - 345;
- April - 344;
- May - 345;
- June - 342;
- July - 342;
- August - 341;
- September - 348;
- October - 350;
- November - 351;
- December - 352.
The average headcount for the year will be: (345 + 342 + 345 + 344 + 345 + 342 + 342 + 341 + 348 + 350 + 351 + 352) / 12 = 346.
Thus, the statistical indicator of the average number of employees for the year in the case under consideration is 346 people.
In addition to statistics, this indicator is also used for information submitted to the tax office.
The information submission form is contained in the appendix to the Order of the Tax Service dated March 29, 2007.
The specified information must be submitted:
- organizations, regardless of whether they employed hired labor or not;
- entrepreneurs registered not in the current year, but in previous years in the case of hiring hired labor.
Thus, the average headcount indicator is used for reporting for the past year.
To plan for next year The indicator “average annual number” is used. Its calculation includes a larger amount of data compared to the average number. We will consider the formula for calculating the corresponding number below.
Average annual number of employees. Calculation formula
The number of employees of the enterprise for the specified indicator is calculated by the formula:
SCHR = CHNG + ((Pr * month) / 12) - ((Uv * month) / 12),
SChR - average annual number of employees;
CHNG - the number of employees of the enterprise at the beginning of the year;
Pr - number of hired employees;
months - quantity full months work (non-work) of hired (dismissed) employees from the moment of employment until the end of the year for which the calculation is made;
Nv - the number of dismissed workers.
An example of calculating the average annual number of workers:
In July, 3 people were hired, in October 1 person was fired. The number of employees at the beginning of the year was 60 people.
NFR = 60 + ((3 * 5) / 12) - (1 * 3 / 12) = 61
Therefore, in the case under consideration, the average annual number of employees is sixty-one.
This indicator gives an idea of the structure of the average annual number of workers employed in the enterprise’s economy.
Average number of employees: general procedure and calculation formula
When calculating the average headcount, you should be guided by the procedure that Rosstat prescribes to use for filling out the statistical form P-4. This procedure was approved by Rosstat orders:
- dated October 28, 2013 No. 428 - for use for the periods 2015-2016 (including for reporting on headcount for the Federal Tax Service for 2016);
- dated October 26, 2015 No. 498 - for use in 2017;
- dated November 22, 2017 No. 772 - starting from 2018.
The general formula for calculating the average number of employees per year can be presented as follows (clause 79.7 of Rosstat instructions No. 772):
Average year = (Average 1 + Average 2 + ... + Average 12) / 12,
Average number of years is the average headcount for the year;
Average number 1, 2, etc. - average number for the corresponding months of the year (January, February, ..., December).
In turn, to calculate the average number of employees per month, you need to sum up the number of employees for each calendar day of the month, including holidays and weekends, and divide this amount by the number of calendar days of this month.
Average headcount of a newly created organization: an important feature
When calculating, newly created organizations sum up the average number of employees for all months worked in the corresponding year and divide the resulting amount by 12, and not by the number of months of work, as one might assume (clause 79.10 of Rosstat instructions No. 772).
For example, an organization was created in September. The average number of employees in September was 60 people, in October - 64 people, in November - 62 people, in December - 59 people. The average number of employees for the year will be 20 people:
(60 + 64 + 62 + 59) / 12.
For information on the procedure for submitting information about the average number of employees to the tax office, read the article “We provide information on the average number of employees” .
The number of employees: what is it and how to calculate it
The headcount is the number of personnel in an organization on a specific calendar day of the month. It includes all employees with whom employment contracts have been concluded, including temporary and seasonal ones. And not only those who actually worked that day, but also those who were absent from work, for example, on a business trip, on sick leave, on vacation (including at their own expense) and even skipped work ( full list see paragraph 77 of Rosstat instructions No. 772).
- external part-time workers;
- working under GPC agreements;
- owners who do not receive a salary from the organization, etc.
NOTE! Employees on maternity leave or “children’s” leave, in general case are included in the payroll, but are not taken into account in the average payroll. But if they work part-time or at home with benefits, With2018 , in the SSC they are taken into account (clause 79.1 of Rosstat instructions No. 772).
How to count part-time workers
It all depends on the basis on which part-time employment is applied.
If part-time work is an initiative of the employer or a legal requirement, such workers are considered a full-time employee. And if part-time work is established by an employment contract, staffing schedule or with the written consent of the employee, then in proportion to the time worked in the following order (clause 79.3 of Rosstat instructions No. 772):
- Calculate the total number of man-days worked. To do this, divide the man-hours worked by the length of the working day, based on the length of the working week:
- at 40 hours working week- by 8 hours (with a 5-day work week) or by 6.67 hours (with a 6-day work week);
- at 36-hour - by 7.2 hours (with a 5-day work week) or by 6 hours (with a 6-day work week);
- at 24-hour - by 4.8 hours (with a 5-day work week) or by 4 hours (with a 6-day work week).
- The average number of part-time workers for the reporting month is determined in terms of full employment. To do this, divide the person-days worked by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences, the hours of the previous working day are conditionally included in the number of man-hours worked.
Let's explain with an example (for a regular 40-hour 5-day work week).
The organization had 7 employees working part-time in October:
- four worked 23 days for 4 hours, we count them as 0.5 people (4.0: 8 hours);
- three - 3.2 hours a day for 23, 15 and 10 working days, respectively - this is 0.4 people (3.2: 8 hours).
Then the average number will be 2.8 people:
(0.5 × 23 × 4 + 0.4 × 23 + 0.4 × 15 + 0.4 × 10) / 22 working days in October.
Read about the length of working hours in this article. “Normal working hours cannot be exceeded?” .
Results
The calculation of the average number of employees is carried out by all employers and submitted annually to the Federal Tax Service. Since 2018, updated rules for calculating the average number of employees, approved by Rosstat Order No. 772, have come into force.
A year has passed of successfully running your business. All taxes have been paid, reports have been submitted, and you can breathe easy. But it was not there. Rosstat and the tax office require you to report on the SPP. But what is average annual headcount (AHR), where to find it and how to calculate it?
What is SPP and when to take it?
Average annual headcount (AHR) is information that any organization must annually provide to the state. Based on the data obtained, various authorities regulate the activities of the entrepreneur, primarily in the field of taxation. According to the laws of the Russian Federation, untimely provision of such information is punishable by at least a fine, so it is important to understand how, when and to whom such information should be collected, as well as to be able to correctly fill out the necessary documents.
The average annual number of employees is needed for the formation of taxation and for collecting national statistics.
The report must be submitted by January 24 of the reporting year. But you need to take into account that this deadline may fall on a weekend, and late submission is fraught with a fine of 3,000 to 5,000 rubles (Article 119 of the Tax Code of the Russian Federation and Article 13.19 of the Code of Administrative Offenses of the Russian Federation). Therefore, it is better to report ahead of time.
How to calculate NPV
There are some nuances that you need to consider when calculating your company's average annual headcount.
When calculating, you should exclude people who do not receive wages (owners of the enterprise), as well as employees who undergo apprenticeship with you. Also, employees who undergo urgent medical examination should be excluded from the processed data. military service, and employees on maternity leave.
For the calculation you will need the following data:
- The average number of employees of the organization.
- Data on personnel hired during the reporting period.
- Information about employees who work part-time at the company.
- Average number of people working part-time.
- Average number of employees who have worked less than a full year.
Let's look at the calculation using an example. Let’s say the average number of employees is 100 people. During the reporting period, 3 people worked at the enterprise part-time for the entire year, as well as 2 on the same conditions, but only for 3 months. Also, the head of the organization hired 5 full-time employees. Two of them worked for 3 months and three for 4 months.
Based on these data, the SPP is determined:
100 + (3 × 0.5 × 12 + 2 × 0.5 × 3) / 12 + (2 × 3 + 3 × 4) / 12 = 100 + 4.5 + 1.5 = 106 people.
To obtain average statistical information that is used only in the work of the enterprise itself, a simplified version of the calculation is sometimes used, which has a fairly large level of error. For example, it is known that the organization had 55 people in January, while in December the number of employees reached 73.
(55 + 73) / 2 = 64 people.
Naturally, this is an approximate calculation that cannot be used when providing the necessary information to government agencies.
Employees who are undergoing compulsory military service and employees on maternity leave should be excluded from the processed data.
Fill out the report form
To submit information about the average annual number of employees of an organization, use a special form KND 1110018.
You must fill out:
- TIN – individual number of the entrepreneur.
- KPP – code of the reason for registration with the tax authorities (is an addition to the TIN).
- The full name of the tax organization to which the form is provided, along with the code.
- Name of the organization and full name of the owner.
- The average annual number of employees of the enterprise and the date at which the information was provided.
The average annual headcount may seem like unnecessary information to you only at first glance. The tax office and Rosstat will expect this report from you, and if you forget about it or make a mistake, you will have to pay a fine. Carefully monitor your company's documentation and report on your activities on time.