A value such as the average headcount of an organization is sufficiently important aspect organization's report to the tax authorities.

The above indicator for the period we have chosen can be obtained as follows: find the sum of the average number of employees for all months of the period we have selected, divided by their total number. So, the average number of employees - how to calculate?

To simplify the calculations, we divide the entire calculation algorithm into four simple steps:

So let's get started: first we will need to determine the average number of full-time employees of the organization. To do this, you need to decide who directly belongs to them.

In a broad sense, it is the totality of all employees of the organization. This also includes those employees who are at that moment in time, as well as employees on business trips.

When making calculations, the following groups of employees are not taken into account:

• located ;
• located ;
• those on unpaid study leave;
• part-time workers (namely, those who work, subject to agreement directly with their employer, not full-time or not for a whole week, except for those employees for whom such reductions are provided for at the legislative level - for example, those who work in hazardous working conditions ).

After we have decided on the basis for making calculations, we proceed directly to the calculations - on working days, the number is equivalent to the total number of employees of the enterprise with whom there are employment contracts.

For weekends and holidays, the average headcount is taken as of the last working day preceding the non-working day.

Formula for calculating the average number of employees

Let's look at how to calculate the average number of employees per month.

Let's proceed directly to the calculations themselves, using the formula:

Average number of fully employed workers for the month = (average number of fully employed workers on the 1st day of the month + average number of fully employed workers on the 2nd day of the month +...+ average number of fully employed workers on nth number month)/number of calendar days in a month, where n is the last day of the month.

Thus, after receiving the first value for subsequent use in the format of the required data, we proceed to the second point.

When performing the second step, it is necessary to calculate the average number of part-time workers. To obtain the final value for calculating this value for the period we need, it should be calculated for each month.

Let's use the formula:

The average number of part-time workers per month = the sum of the hours they worked within one month / (length of a regular working day (in hours) * number of working days in a month).

When calculating, you should also take into account working days falling within the period sick leave or leave of absence of any such employees. These days count towards the number of hours worked on the last working day before the occurrence of one of these events.

Based on the results of the calculations, you can calculate the average number of employees per month. It will be equal to the amount average number fully employed workers for the month and the average number of part-time workers for the same month.

Thus, the final formula takes the following form:

Average number of employees for the period = (average number of employees for the 1st month + average number of employees for the 2nd month + average number of employees for nth month)/ number of months in the period,
where n is the last month in the selected period.

For all calculations made, the results using the mathematical rounding method are reduced to whole units.

Calculation examples

Now that we have mastered the theoretical material on calculation, let’s try to apply our knowledge in practice by considering the following example:

Duration working week in the organization is five working days, eight hours a day. Next, choose any date, let’s say 05/01/2015.

According to existing employment contracts, the organization employs 45 people:

• 38 of them are occupied during the whole working day;
• three employees perform work as external part-time workers;
• four are employed part-time. In May 2015, they worked a total of 406 hours for the entire month.

Since May 26, 2015, one employee has left the organization.
Let's say that the month of May 2015 has 15 working days.

Now that all the conditions necessary for us to calculate the desired value have been specified, let’s move on to searching for it:

The average number of employees for May 2015 will look like:

1. List of full-time employees:
   — from May 1 to May 25 (25 days) — 38 people;
   — from May 26 to May 31 (6 days) — 37 people.
2. The average number of fully employed workers for June will be 32.96 people. 25 days * 38 people + 6 days x 37 people) / 31 days = 32.96 people.
3. The average number of part-time workers will be 406 hours / (8 hours x 15 days = 3.38 people.
4. The average number of all employees for May 2015, taking into account rounding, will be 36 people (32.96 + 3.38).

The ability to analyze and calculate key indicators is an integral quality of modern managers at any level. This article will replenish the store of theoretical knowledge intended for practical application, about such an important indicator of the organization’s vital activity as the average number of employees.

For statistics and reporting to the 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 - the number of full months of 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.

Annually, no later than January 20, LLC and individual entrepreneurs must submit information on the average number of employees for the previous year. Moreover, individual entrepreneurs submit this report only if they have employees on staff, and legal entities- regardless of the availability of personnel. In addition, no later than the 20th day of the month following the one in which the organization was created, documents must be submitted.

We count the payroll for the month

How to calculate the average number of employees for one month? Here is the calculation formula from the Rosstat Instructions: “The average number of employees per month is calculated by summing the payroll number for each calendar day, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days. Number of employees on weekends and holidays is recognized as equal to what it was on the previous working day.”

Important: there are two categories of workers who, although counted in the payroll, are not included in the calculation of the average number of employees. These are women who are on maternity and child care leave, as well as those who have taken additional unpaid leave to study or enroll in educational institutions.

Here is the calculation of the average number of employees:

At the end of December, the average number of employees was 10 people. After the New Year's weekend, 15 more people were hired on January 11, and 5 people quit on January 30. Total:

• from January 1 to January 10 - 10 people.
• from January 11 to January 29 - 25 people.
• from January 30 to 31 - 20 people.

We count: (10 days * 10 people = 100) + (19 days * 25 people = 475) + (2 days * 20 people = 40) = 615/31 days = 19.8. Rounding up to whole units, we get 20 people.

To calculate the average number of employees for a month with several working days, you need to apply a different algorithm. For example, an LLC was registered on March 10, 2018, 25 people were hired under an employment contract, and the payroll did not change until the end of March. How to be in this case?

The Directions provide the following formula: “The average number of employees in organizations that did not work full month, is determined by dividing the sum of the number of payroll personnel for all days of work in the reporting month, including weekends and holidays (non-working) days for the period of work by total number calendar days in the reporting month."

We determine the amount of personnel from March 10 to March 31: 22 days * 25 people = 550. Despite the fact that only 22 days were worked, we divide the amount by the total number of calendar days in March, i.e. 31. We get 550/31 = 17.74, round up to 18 people.

Calculation of the net financial value for the reporting period

How to calculate the average headcount for a year or another reporting period? In reporting for tax office The financial statements are compiled based on the results of the year, and to fill out the 4-FSS form, the required periods are a quarter, six months, nine months and a year.

If the year has been worked out in full, then the calculation rule is as follows: (NW for January + NW for February + ... + NW for December) divided by 12, the resulting total rounded to whole units. Let's give a simple example:

The list of the enterprise for 2018 changed slightly:

• January - March: 35 people;
• April - May: 33 people;
• June - December: 40 people.

Let's calculate the average salary for the year: (3 * 35 = 105) + (2 * 33 = 66) + (7 * 40 = 280) = 451/12, total - 37.58, rounded to 38 people.

If the year has not been worked in full, then the calculation is made in the same way as for an incomplete month: regardless of the number of months worked, the amount of the NFR is divided by 12. From the Rosstat Instructions: “If the organization worked for an incomplete year, then the average number of employees for the year is determined by summing the average number of employees for all months of work and dividing the resulting amount by 12.”

Let’s assume that an enterprise with a seasonal nature of activity worked only five months in a year, the monthly average was:

• April - 320;
• May - 690;
• June - 780;
• July - 820;
• August - 280.

We count: 320 + 690 + 780 + 820 + 280 = 2890/12. We find that the average is 241 people.

The calculation is carried out similarly for any other reporting period. If you need a report for a quarter, then you need to add up the cash balance for each month of real activity and divide the resulting amount by 3. To calculate for six months or nine months, the resulting amount is divided by 6 or 9, respectively.

Accounting for part-time work

In the examples given, we showed how to calculate the payroll for full-time employees. But what if they are employed part-time or part-time for a week? We turn again to the Directions: “Persons who worked part-time work time, are taken into account in proportion to the time worked.”

To do this you need:

1. Find out the number of man-hours worked by all part-time employees.
2. Divide the result by the length of the working day, based on established standards, this will be the number of person-days for part-time workers for a given month.

1. Now the man-day indicator must be divided by the number of working days according to the calendar of the reporting month.

For example, at Alpha LLC, one employee works 4 hours a day, and the second - 3 hours. In June 2018 (21 working days), the two of them worked 147 hours at the rate of (4 hours × 21 days) + (3 hours × 21 days)). The number of person-days for a 40-hour week in June is 18.37 (147/8). It remains to divide 18.37 by 21 working days in June, we get 0.875, round to 1.

If you have employees who are employed full-time and part-time, then to get the total average number of employees for the year, you need to add up their average number of employees for each month separately, divide the result by 12 months and round.

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. In the payroll number of employees for each calendar month both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism) are taken into account.

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 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;
• workers entering educational institutions and those 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 probationary period two month.

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

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). 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

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).

To do this, divide the total number of man-hours worked in the desired month (December) 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). Total man-days will be 23 man-days. ((65 person-hours + 119 person-hours): 8 hours).

2. Next action we expect average number part-time workers per month in full-time equivalent. 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.

Many entrepreneurs who operate legally are forced to deal with the concept of the average number of employees. For those who don't have special programs like 1C, the question of how to calculate the average number of employees per year remains relevant.

How to calculate the average headcount for a month using an example

1. Full-time employee count.
2. Counting part-time employees.
3. Final calculation and rounding.

At the beginning of the month, the organization had 50 full-time employees.
On May 20, 5 employees quit.
The organization also employed 10 part-time workers (4 hours a day).

Step 1 - count the number on the full graph

Based on our conditions, it turns out that 50 employees worked a full month, and 5 worked 20 days.

The formula is simple:

• The total sum of all payroll values ​​for each day / Number of days in a month according to the calendar

Let's apply the formula and get the following calculation:

• (50*31 + 5*20) / 31 = 55,22

This is the average number of full-time employees for a month.

Step 2 - Calculating Part-Time Employment

Let's decide on the formula:

• Total hours worked / Length of working day / Number of workers according to the production calendar

The “Duration of the working day” parameter is calculated as the number of hours in the working week divided by the number of days. For example:

• hours / 5 = 8;
• 36 hours/5 = 7.2;
• 32 hours / 5 = 6.4 and so on.

In fact, the average number is equal to the sum of the days fully worked by such employees.

Let's assume that in March there were 22 working days, and our 5 workers worked 4 hours each. The working day at the company is eight hours.

Let's apply the formula:

• (5*4*22) / 8 / 22 = 2,5

Which turns out to be true, considering that there are five of our employees, and they work half the time.

Step 3 - sum up the indicators and round the average headcount

As a result, we sum up the indicators from steps 1 and 2:

• 55,22 + 2,5 = 57,72

And then we round up:

• 57.72 = 58 - this is the final average number.

It is worth noting that the average number of employees is rounded to a whole number according to arithmetic rules. It is also important to round at the last stage. Otherwise, we may receive corrupted data.

In our case, if we rounded immediately, at steps 1 and 2, we would get a value of 1 person less.

How to calculate the average number of employees per year

If we already have all the monthly indicators, then calculating the number for the year will not be difficult. It is calculated using the formula for calculating the arithmetic mean. To do this you need to refer to the formula:

• (Average number of Month 1 + Average number of Month 2 + .... + Average number of Month 12) / 12

Example. We have the following picture by month:

• January - 66
• February - 65
• March -
• April - 69
• May -
• June - 76
• July - 69
• August - 80
• September - 81
• October - 79
• November -
• December -

We calculate the average number of employees for the year:

(66+65+70+69+70+76+69+80+81+79+77+70) / 12 = 72,66

We round and get 73 .

The indicator is calculated similarly for the quarter. You just need to divide by 3, of course.

Who to count?

Employees who have full-time employment in the field of activity, or rather, their number is taken from the headcount indicators. This indicator is taken from the form for recording the attendance at work of hired employees. The main basis for inclusion in the payroll is the order of management for employment, which is based on the signing of an employment contract.

Only those workers who actually came to work are counted, those who did not come to work for any reason, those who are registered for work for the season or just temporarily, and also persons replacing absent people.

Who is not counted?

• Part-time workers of the external category.
• Adopted on the basis of civil law contracts.
• Those persons who submit an application wishing to resign.
• Persons providing legal services.
• Persons on unpaid leave during training.
• Employees on leave related to pregnancy and childbirth.
• Vacationers who have adopted a newborn.
• Founders who are not accrued wage, etc.

Need for an indicator

It is necessary to know which types of employees are taken into account in the calculation and which are not.

Average payroll data is entered into a variety of statements, considered to determine eligibility for benefits, and finally submitted to the Federal Tax Service. This is the first report to be filed in the new year.

In addition, when searching for tax amounts for most tax systems, a private entrepreneur will also have to deal with this indicator.

Compound formulas

There is a certain formula that is dictated by Rosstat.

The average number of employees per year is calculated as the sum value of the found number of employees for its constituent months, divided by the number, that is, 12 months per year.

It is typical that even if the enterprise did not carry out activities all year round To calculate this indicator, it will be necessary to sum up the indicators of all months worked and divide by 12.

Periodic headcount data, such as semi-annual or quarterly, may be used for reporting to the Funds.

Since the indicator being found will influence the correctness of the taxes calculated for payment, confidence in the correctness of the employee records is necessary.

So, we have examined the main provisions related to how the average number of employees is calculated. It is worth considering that the determination of this number for part-time employees is made using a separate formula, and not by the usual summation of indicators, as is the case with the list indicator of the number of full-time employees.

It is very important to make all calculations correctly, since errors or late submission of headcount reports may result in a fine to the responsible person, as well as administrative liability to the head of the enterprise.