The activities of an economic entity are characterized by a number of criteria, among which a special place is given to such an indicator as information about average number company employees. It is used when assigning a company to a particular group in accordance with the size of the company. Therefore, headcount is recorded in many reports that organizations submit.

Average headcount is data on how many employees work in a company on average over a certain period.

It must be determined for each entity that is an employer of labor resources. When calculating this indicator, a wide variety of reporting periods are used - one month, three, twelve (a year).

Regardless of the time, the law has established a unified methodology for determining this indicator.

Providing information, which includes the average headcount, is just as mandatory for newly created organizations as for operating companies. The law requires that these enterprises, before the twentieth day of the month, after registration in the Unified State Register of Legal Entities, send reports with these indicators to the tax office.

In the future, they submit a report on the average number of employees in the usual manner. Thus, they submit these reports twice when creating a company.

Attention! Information on the average number of employees does not have to be provided only to business entities that work as individual entrepreneurs without hiring hired labor. This rule only came into effect in 2014.

The significance of this information is determined by the way it is used in determining other important indicators, for example, the average salary.

The division of firms by enterprise size occurs according to the average number of employees. Based on this data, a list of declarations and the method of their submission are established.

Important! If, based on the information provided to the tax authorities, it turns out that the organization has more than 100 employees, then it will no longer be able to apply such simplified tax regimes, like UTII and simplified tax system. And an individual entrepreneur cannot have more than 15 employees.

Where are reports submitted?

For enterprises, it is stipulated by law that they must send these reports to the Federal Tax Service at their location. If the enterprise includes branches and other external divisions, then one general report containing this information is submitted for the organization.

KND form 1110018 by entrepreneurs who have employment contracts with employees is submitted at the place of their registration and registration.

Important! Entrepreneur implementing economic activity in a territory other than the one where it was registered, it must send a report on the average headcount to the place of its registration.

Methods for submitting information

This reporting is generated either manually, by filling out the appropriate forms, or using special software packages.

There are several ways to submit such a report to the Federal Tax Service:

  • Take it to the tax office yourself or by asking a representative, in paper form. In this case, the report must be drawn up in two copies, on the second of which the inspector puts the appropriate mark.
  • By post with a mandatory description of the attachment.
  • With the help of a special operator using .

Attention! Depending on the region, the inspector who accepts the report on paper may also ask for an electronic file.

Deadlines for submitting the average headcount report

Depending on the situation, there are three deadlines for submitting this report:

  • Until January 20 of the year after the reporting year, all organizations and entrepreneurs acting as employers of workers must submit them in the general manner. If this time falls on a weekend, it is transferred to the next next working day. Thus, for 2017 the report is submitted until January 22, 2018.
  • By the 20th day of the month following the month of registration of the business entity, both newly created companies and individual entrepreneurs. Those. if either individual entrepreneurs were registered in March, then the report must be submitted by April 20.
  • No later than the date of exclusion of the subject from the register of legal entities and individual entrepreneurs - upon closure of the business.

Download the form and sample filling

Download, KND form 1110018 in Excel format.

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How to correctly fill out a report on the average headcount

Filling out the report begins by indicating the TIN of the organization or individual entrepreneur. At the same time, the TIN of an LLC consists of 10 digits, and the TIN of an entrepreneur consists of 12. Next, for organizations, indicate the checkpoint, and for individual entrepreneurs, we put a dash, since they do not have this code. Indicate the number of the sheet to be filled out.

Below we enter information about that tax office, where the report is submitted and its four-digit code. For example, for the 29th tax city of Moscow it is 7729.


Next we set the date on which the reports are submitted:

  • If the report is submitted at the end of the year, then enter 01.01 and the corresponding year.
  • If you have just registered a company or individual entrepreneur, then, as indicated earlier, the deadline is the 20th day of the month following the month in which registration was made.
  • If the report is submitted on the occasion or closure of an individual entrepreneur, then the date of submission must be before you submit documents on closure of the business.

Below we write the number of employees in accordance with the calculation made.

Next, fill in only left side form. In the appropriate field, the director, individual entrepreneur or representative must put his signature and the date of signing the reports.

Attention! If the report is signed by a representative, then it will be necessary to attach to the report a power of attorney on the basis of which this person acts.

How to calculate the average number of employees

This responsibility for determining the average headcount may be assigned to a personnel officer or an accountant.

Due to the importance of this indicator, great attention must be paid to its calculation in order to ensure the accuracy of the calculation. Moreover, regulatory authorities can check it.

Initial information should be taken from personnel documents on time recording, as well as management orders on admission, leave or dismissal.

Special PC programs allow you to generate this indicator automatically, eliminating errors in the calculation. In this case, it is necessary to check the sources of information.

The worker determining this indicator must know the entire calculation algorithm so that at any time he can check the calculation data.

Step 1. Determining the number for each day of the month

The first step is to determine the number of employees who worked for the company on each day of the month. For each working day, this number is equal to the number of employees with labor contracts, including workers on sick leave and on business trips.

The following are not included in the calculation:

  • Part-time workers whose main place is another company;
  • Working on the basis of contract agreements;
  • Female employees on maternity or childcare leave;
  • Employees who, by agreement, have a reduced working day. If the reduction in operating time is enshrined in law, then they are included in the calculation.

Attention! The number on a weekend or holiday is taken as the number on the previous day of work. Thus, an employee who quit on Friday will still be “registered” on Saturday and Sunday.

If the company has not signed any agreement, then for the calculation the number of employees is “1”, taking into account the director, even if he is not paid a salary.

Step 2: Calculate the number of full-time workers for each month

This number is determined by adding the number of employees for each day in the month and dividing the total by the number of days in the month.

NumberP=(D1+D2+..+D31)/Days, Where

D1, D2 - the number of employees for each day of the month;

Days - the number of days in a month.

Example: from the 1st to the 16th of the month 14 people worked, from the 17th to the 18th - 15 people, from the 19th to the 31st - 11 people.

The number for the month will be: (16*14+2*15+13*11)/31=12.81

The final result must be rounded to the hundredth decimal place.

Step 3. Calculate the average number of part-time workers

First, you need to calculate how many hours part-time employees worked for the entire month. In this case, it is considered that the number of hours per day, if the employee is on vacation or on sick leave, is taken according to his last working day.

The next step is to calculate the average number of such people in the company. To do this, the resulting sum of hours must be divided by the volume of working hours per month (this is the result of the product of the number of working days and the number of working hours per day).

NumH=HourW/(WorkDays*WorkHours), Where

HourNep - the number of hours worked by part-time workers during the month;

WorkDays - number of working days in a month;

Working Hours - the number of working hours in a day. If a 40-hour work schedule is set, then 8 hours are indicated here, if a 32-hour work schedule is specified, 7.2 hours.

Example: An employee worked 14 days, 6 hours a month. The average number is:

(14*6)/(20*8)=84/160=0.53. According to the rules of mathematics, the result must be rounded to hundredths.

Step 4. Determining the number of employees of all types per month

In order to calculate average number for a month, you need to add up the previously obtained values ​​for the number of full-time and part-time workers. The final number is rounded according to the rules of mathematics - the fractional part up to 0.5 is not taken into account, and more than 0.5 is rounded up to one.

NumM=NumberP+NumN, Where

NumberP - the resulting number of employees fully employed at the enterprise;

Number - the number of part-time workers at the enterprise.

Example: According to previously performed calculations, the number per month is equal to:

12.81+0.53=13.34, need to be rounded to 13.

Step 5. Determining the average number for the entire year

After calculating the average number of people for each month, you now need to calculate the indicator for the whole year. To do this, you need to add up the values ​​for each month and divide the resulting result by 12. The result is subject to rounding according to the rules of mathematics.

NumberG=(NumberM1+NumberM2+..+NumberM12)/12, Where

NumberM1, NumberM2 - average number for each month.

Attention! If the company did not work for the entire month, for example, it was registered in the middle of this period, then the final result must still be divided by 12.

Penalty for failure to submit information about the average number of employees

If this report was not submitted on time, then according to the Tax Code, a fine of 200 rubles will be imposed on the company.

Also, the person who was responsible for submitting the report may be fined 300-500 rubles according to the Code of Administrative Offences.

At the same time, the imposition of a fine and its further payment does not relieve responsibility for submitting the report, form KND 1110018.

In the event that the report is not submitted again, the Federal Tax Service may apply a fine of the 2nd amount as for aggravating circumstances.

Every year, no later than January 20, LLCs 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 for training or admission to 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. What to do in this case?

The Instructions provide the following formula: “The average number of employees in organizations that worked for less than a 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 to the tax inspectorate, the SCR is compiled at the end of the year, and for filling out the 4-FSS form, the required periods are a quarter, half a year, 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 get that average equal to 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 busy part-time or a week? We turn again to the Directions: “Persons who worked part-time working hours, 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.

5.1. The average number of employees per month is calculated by summing the number of employees for each calendar day of the month, 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 of the month.

The number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the number of employees on the payroll for the previous working day. If there are two or more weekends or holidays (non-working) days in a row, the number of payroll employees for each of these days is taken to be equal to the number of payroll employees for the working day preceding the weekend and holiday (non-working) days.

The calculation of the average number of employees is made on the basis of a daily record of the number of employees, which must be clarified on the basis of orders for the hiring, transfer of employees to another job and termination of the employment agreement (contract).

The number of employees on the payroll for each day must correspond to the data in the employee time sheet, on the basis of which the number of employees who showed up and did not show up for work in the organization is determined.

Basic unified forms primary documentation for accounting of labor and its payment are: orders (instructions) on hiring, transfer to another job, granting leave, termination of an employment agreement (contract) (form N T-1, T-5, T-6, T-8 ), personal card (form N T-2), time sheet and payroll (form N T-12), work time sheet (form N T-13), payroll ( f. N T-49) and other documents approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a.

5.2. When determining the average number of employees, some employees on the payroll are not included in the average number. Such employees include:

5.2.1. women 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 child care leave;

5.2.2. employees studying in educational institutions and on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams.

5.3. Persons who are not on the payroll and hired to work under special contracts with government organizations for the provision of labor (military personnel and those serving a sentence of imprisonment) are counted in the average payroll as whole units based on the days they report to work.

5.4. Persons who worked part-time in accordance with employment contract(contract) or transferred at the employee’s written request to work part-time, when determining the average number of employees, they are taken into account in proportion to the time worked.

The average number of employees in this category is calculated in the following order:

a) is calculated total quantity man-days worked by these employees by dividing the total number of man-hours worked in the reporting month by the length of the working day based on the duration working week:

40 hours - for 8 hours (with a five-day working week) or for 6.67 hours (with a six-day working week);

36 hours - for 7.2 hours (with a five-day working week) or for 6 hours (with a six-day working week);

24 hours - for 4.8 hours (with a five-day working week) or for 4 hours (with a six-day working week);

b) then the average number of part-time workers for the reporting month is determined in terms of full employment by dividing the man-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 (falling on working days according to the calendar), the number of man-hours worked conditionally includes hours on the previous working day (in contrast to the methodology adopted for recording the number of man-hours worked).

Simplified method ( conditional example)

If those working in an organization have part-time working hours of 3.2 hours a day, then these workers are counted for each working day as 0.4 people. For example, in September, Ivanov worked 22 working days, Petrov - 10, Sidorov - 5. The average number of part-time workers was 0.7 people (0.4 x 22 + 0.4 x 10 + 0.4 x 5): 22 working days in September). This number is taken into account when determining the average number of employees.

Note. Persons transferred to part-time work on the initiative of the administration (without a written application from the employee) are taken into account in the average number of employees as whole units.

5.5. Below is a conditional example of calculating the average number of employees per month for an organization operating on a five-day workweek schedule.

┌──────────────────┬─────────────┬─────────────┬─────────────────┐ │ Dates of the month │ List │Including │ Subject │ │ │ numbers │are not │ included in │ │ │ │inclusion in the │ average list │ │ │ │average list-│ number │ │ │ │numerical- │ (gr. 2 minus │ │ │ │nost │ gr. 3) │ │ │ │(see clause 5.2) │ │ │ 1 │ 2 │ 3 │ 4 │ ├──────────────────┼─────────────┼─────────────┼─────────────────┤ │1 │ 253 │ 3 │ 250 │ │2 │ 257 │ 3 │ 254 │ │3 (Saturday) │ 257 │ 3 │ 254 │ │4 (Sunday) │ 257 │ 3 │ 254 │ │5 │ 260 │ 3 │ 257 │ │6 │ 268 │ 3 │ 265 │ │7 │ 268 │ 3 │ 265 │ │8 │ 272 │ 3 │ 269 │ │9 │ 270 │ 3 │ 267 │ │10 (Saturday) │ 270 │ 3 │ 267 │ │11 (Sunday) │ 270 │ 3 │ 267 │ │12 │ 274 │ 3 │ 271 │ │13 │ 279 │ 3 │ 276 │ │14 │ 278 │ 3 │ 275 │ │15 │ 279 │ - │ 279 │ │16 │ 282 │ - │ 282 │ │17 (Saturday) │ 282 │ - │ 282 │ │18 (Sunday) │ 282 │ - │ 282 │ │19 │ 284 │ - │ 284 │ │20 │ 286 │ - │ 286 │ │21 │ 291 │ - │ 291 │ │22 │ 295 │ 2 │ 293 │ │23 │ 298 │ 2 │ 296 │ │24 (Saturday) │ 298 │ 2 │ 296 │ │25 (Sunday) │ 298 │ 2 │ 296 │ │26 │ 298 │ 2 │ 296 │ │27 │ 292 │ 2 │ 290 │ │28 │ 305 │ 2 │ 303 │ │29 │ 306 │ 2 │ 304 │ │30 │ 314 │ 2 │ 312 │ │31 (Saturday) │ 314 │ 2 │ 312 │ │ │ │ │ │ ├──────────────────┼─────────────┼─────────────┼─────────────────┤ │ │ │ │ 8675 │ └──────────────────┴─────────────┴─────────────┴─────────────────┘

IN in this example the sum of the number of payroll employees for all days of October to be included in the average payroll number is 8675, the calendar number of days in a month is 31, the average payroll number of employees for the month in this case was 280 people (8675: 31). The number is shown in whole units.

5.6. The average number of employees for a quarter is determined by summing the average number of employees for all months of the organization’s operation in the quarter and dividing the resulting amount by three.

Example. The organization had an average number of employees in January of 620 people, in February - 640 people and in March - 690 people. The average number of employees for the first quarter was 650 people (620 + 640 + 690): 3).

5.7. The average number of employees for the period from the beginning of the year to the reporting month inclusive is determined by summing the average number of employees for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the resulting amount by the number of months of operation of the organization for the period from the beginning of the year, i.e. e. respectively by 2, 3, 4, etc.

Example. The organization started operating in March. The average number of employees was 450 people in March, 660 in April, and 690 people in May. The average number of employees for the period from the beginning of the year (for 5 months) was 360 people (450 + 660 + 690): 5).

5.8. The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

Example

┌────────────────────┬───────────────────────────────────────────┐ │Months │Average number of employees ││January │500 │ │February │496 │ │March │500 │ │April │515 │ │May │530 │ │June │518 │ │July │560 │ │August │570 │ │September │565 ││October │570 │ │November │580 │ │December │600 │ ├────────────────────┼───────────────────────────────────────────┤ │ │6504 │ └────────────────────┴───────────────────────────────────────────┘

The average number of employees for the year was 542 people (6504: 12).

5.9. The average number of employees in organizations that worked for less than a full month (for example, in newly created organizations with a seasonal nature of production) is determined by dividing the sum of the number of employees on the payroll for all days the organization worked in the reporting month, including weekends and holidays (non-working days) period of work, for the total number of calendar days in the reporting month.

Example. The newly created organization began operating on July 24, 2003. The number of employees on the payroll in this organization was as follows:

┌───────────────────┬─────────────┬──────────────┬───────────────┐ │ Dates of the month │ List │Including │Subject to │ │ │ number │not subject to │inclusion in │ │ │ │inclusion in the │average list- │ │ │ │average │number of employees│ │ │ │numerical- │(gr. 2 minus │ │ │ │nost │gr. 3) │ │ │ │(see clause 5.2) │ │ │ 1 │ 2 │ 3 │ 4 │ ├───────────────────┼─────────────┼──────────────┼───────────────┤ │24 │ 570 │ - │ 570 │ │25 │ 570 │ - │ 570 │ │26 (Saturday) │ 570 │ - │ 570 │ │27 (Sunday) │ 570 │ - │ 570 │ │28 │ 575 │ - │ 575 │ │29 │ 580 │ - │ 580 │ │30 │ 580 │ - │ 580 │ │31 │ 583 │ - │ 583 │ ├───────────────────┼─────────────┼──────────────┼───────────────┤ │ │ │ │ 4598 │ └───────────────────┴─────────────┴──────────────┴───────────────┘ 5.10. If the organization operated for an incomplete quarter, then the average number of employees for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the resulting amount by 3.

Example. The organization was re-established and began operating in March. The average number of employees in March was 720 people. Consequently, the average number of employees for the first quarter for this organization was 240 people (720: 3).

5.11. If the organization operated for less than a full year (seasonal work or was created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization’s operation and dividing the resulting amount by 12.

Example. The seasonal organization started working in April and ended in August. The average number of employees was 641 people in April, 1254 in May, 1316 in June, 820 in July, and 457 in August. The average number of employees for the year was 374 people (641 + 1254 + 1316 + 820 + 457): 12).

The average number of employees who performed work under civil contracts for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year and dividing the resulting amount by the number of months, i.e. on 3, 4, 5 ... 12.

If an employee on the payroll has entered into a civil law contract with the same organization, then he is not included in the average number of employees who performed work under civil law contracts.

The average number of employees who performed work under civil contracts does not include individual entrepreneurs without forming a legal entity who entered into a civil contract with the organization and received remuneration for work performed and services rendered.

There is a special formula for this calculation, it has next view: = (sum of list numbers for all days of the month)/(sum of calendar days in the month).

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Weekends and holidays are counted as pre-weekends and pre-holidays. The payroll number, as we know, is determined by the sum of workers who showed up and those who didn’t show up on a given day.

And it turns out that the formula above is equivalent to the formula presented below: average number of employees per month = (sum of attendance + sum of absences)/(sum of calendar days in the month).

The numerator of the presented formulas consists of the calendar fund of employees.

Thus, the formula simplifies: average number of employees = (fund of calendar days of workers)/(number of days in any period).

How to make the calculation

Example No. 1

On March 1, the payroll of the enterprise consisted of 105 people. Since March 6, the head of the company hired 15 new employees. On March 16, 5 people quit, and on March 29, 10 people were hired. The condition is given, let's move on to calculations: cf. number = (105*5 + 120 + 115*13 +125*3)/31 = 82 people.

The fluctuations occurred in a company with 105 to 125 employees. If we count all the calendar days, we get that the number of people employed from March 1 to March 31 was about 82 people.

Example No. 2

There is a base of average monthly indicators of the average headcount, which are calculated to account for the average headcount for longer periods, for example, a year.

The conditions of the task are as follows:

  1. Wed. number March = 213.
  2. Wed. number April = 218.
  3. Wed. number May = 244.
  4. Wed. number June = 228.
  5. Wed. number July = 223.
  6. Wed. number July = 219.

The average headcount for the first half of the year has two methods of calculation.

The first method is based on finding the arithmetic mean from quarterly data:

  1. Wed. number 1 quarter = (213 + 218 + 244)/3 = 675/3 = 225 employees.
  2. Wed. number 2 quarters = (228 + 223 + 219)/3 = 670/3 = 224 employees.
  3. Wed. number for the 1st half of the year = (225 + 224)/2 = 225 employees.

The second method is based on the average monthly number data: Wed number for the 1st half of the year = (213 + 218 +244 + 228 + 223 + 219)/6 = 225 employees.

Using this technology, it is also possible to calculate the average headcount for other periods. For example, for a year or 9 months.

Example No. 3

If there is information about the part-time working period of a company, then the calculation is carried out according to a different principle. The company was registered on July 3. The number of workers on this day was 150 people. On July 13, the director of the company hired 17 employees.

Then, throughout the entire month, there were no new or dismissed employees. In August, the company employed about 170 people. It is necessary to calculate the average headcount in July, for a given quarter of months (July, August, September), and also for the entire year.

This is done like this:

  1. Wed. number for July = (150*4 + 167*2)/30 = 32 people.
  2. Wed. number per quarter = (32 + 170)/3 = 68 people.
  3. Wed. number per year = (32+170)/12 = 17 people.

After recalculating everything, we can conclude: the company, which operated for just over one month, had about 17 employees for the entire year.

Existing workers also had the opportunity to conduct labor activity in other companies. But still, when summing up all the data, no matter where the employee worked throughout the year, he will be counted as a unit in the enterprise if his work there lasted a period equal to a year.

But if a person did not work in one company for the whole year, but, say, only 6 months, then he will be counted as ½, and not a whole unit.

Who can enter

It is worth first taking into account that the payroll may include those who, for some reason, did not attend work and also attended. Based on this notification, we draw conclusions.

List of those included in this system:

  1. People who came to work, including those who did not attend work for one reason or another.
  2. People arriving on a business trip. But provided that they retain their salary from the organization in which they work. This includes those employees whose business trip is abroad.
  3. Employees who are temporarily on sick leave. It is important to have a certificate of incapacity for work during illness.
  4. Employees performing state or municipal duties.
  5. People hired for part-time or weekly work.
  6. Those who have been accepted into the organization but are on a probationary period.

Who is not included in the list

Conditions under which some persons are not taken into account in the average headcount:

  1. The so-called "domestic workers". According to the contract, they work from home.
  2. Employees who have a special title in their specialty.
  3. Persons undergoing advanced training. These may be various courses for obtaining a different profession.
  4. Those who are sent on a short-term basis from another company. Provided that their wages are completely safe.
  5. Students and students who are on practical training in this organization.
  6. Those who study at an educational institution and are on vacation. Their wages may be partially maintained.
  7. People who go on vacation every year for a certain period of time. This is usually provided by an employment contract.
  8. Those who have a day off according to the conditions of the organization in which they work.
  9. Persons who are allowed to have a day off because they worked on holidays, pre-holidays or weekends.
  10. Women who are on leave due to pregnancy.
  11. Hired employees as replacements for others;
  12. Citizens of another country admitted to this organization.

Who are external and internal part-time workers?

External part-time workers are individuals who are members of several organizations. More precisely, they are on the payroll of one enterprise, and in another, according to labor legislation they work about half-time (about 4 hours a day and no more).

Internal part-time workers include that category of people who perform work beyond the main assigned work, and receive payment for this. In the average number they appear depending on the time worked.

We determine the average number of external part-time workers

The procedure for the calculation operation is:

  1. We sum up the calendar days and how many people were employed on these days using the formula given above.
  2. We determine the average number of those who were absent from the enterprise on weekdays. That is, we sum up those who were not fully employed during the counting period. It is worth taking into account the fact that people who are in a period of illness or something else, as well as disabled people, are taken into account at the enterprise in the average number as whole units.

Example: The organization had six part-time workers in November. Two of them worked 22 working days, five hours a day. In the organization they are treated like 5/8 employees, since out of eight hours their work is 5 hours.

The remaining four workers worked 4 hours each for 22, 10 and 5 working days, respectively. They are counted as ½ employee per day. We calculate the average number of part-time workers:((5/8)*22*2 + ½*22 + ½ *10 + ½ *5)/(22 working days) = 2, 2 workers.

It should be noted that when calculating the average number of employees, individual entrepreneurs who have entered into an agreement with the company on a civil law basis are not included.

Special Note: People transferred by the company administration to part-time work (without document execution in writing) are recorded in this company as whole units.

What is the procedure for calculating the number of people working part-time

The procedure for creating a database of employees is completely similar to the procedure for calculating the number of external part-time workers. Here, too, everything depends on the time worked.

The formula for calculating the average number of part-time people in a company for a month will have the following form: (working hours)/(number of working days).

The organizations employ core employees, persons employed under civil contracts, and part-time workers. During the submission, the accountant needs to calculate the average number of employees of the enterprise (ASH) and separately display all categories of employed persons. Read on for more details on how to do this.

Why is this necessary?

Calculation of the average number of employees is carried out in situations where it is necessary to determine:

Does the enterprise have the right to “simplified”

The simplified taxation system applies to companies with a maximum number of employees of no more than 100 people.

Should an organization switch to a general tax regime?

If during the reporting period the SRH exceeded 100 people, the enterprise does not have the right to use the "simplified"

Single tax payable

The tax amount is calculated by multiplying by the SRF and coefficients

How to fill out form No. P-4

Section 2 of the form indicates the SRF

Does the enterprise belong to small businesses?

One of the indicators is the number of workers

This indicator should not be confused with the average number. It is calculated:

  • when filling out the annual statistical form;
  • when submitting tax returns;
  • in cases where an enterprise is exempt from paying UST for amounts not exceeding one hundred thousand rubles during the current period;
  • when applying special tax rates by organizations that operate in the IT field;
  • when calculating the share of profit of individual representative offices;
  • when determining the right to use the simplified tax system;
  • in case of exemption from property tax;
  • when filling out form No. 4 “FSS Statement”;
  • when filling out a report on voluntary contributions individual categories policyholders.

External part-timers

How to calculate the average number of part-time workers? There are two methods: direct and simplified calculation. The first determines the total number of days of work by dividing the number of hours in a month by the length of the day. The latter indicator depends on the length of the week. The monthly average is the quotient of the ratio of the number of days worked and the number of employed persons.

When using a simplified calculation scheme, the working time of part-time workers is divided by the length of the day. Then the resulting value is multiplied by the number of days in the month. The final result is divided by the number of days of work in the period.

Minor employees, disabled people of І and ІІ groups. do not apply to part-time workers, since they are legally required to work part-time. The number of such employed persons is taken into account in the main composition. Calculation average examples which will be presented below, does not include the time of vacations, downtime, illness, participation in strikes, including due to the fault of other persons.

Ivanov worked in the organization for 20 days, 4 hours each, Petrov - 18 days, 5 hours each, Sidorov - 21 days, 4.5 hours each. There were 20 working days. The average number of temporary employees is:

  • direct count: [(20 x 4 + 18 x 5 + 21 x 4.5) : 8] : 20 = 1.65 people;
  • simplified scheme: (4: 8) x 20 + (5: 8) x 18 + (4.5: 8) x 21 = 1.65 people.

Example 1

The company employs 4 external part-time workers. Data on employed persons is presented in the table below. The working day is 8 hours. In January, 17 days were worked. Let's calculate how many part-time workers work in the organization using a simplified method.

Employee

Partial time per day, person/hour

Number of days worked in the period

Ivanova N. L.

Petrova D. Yu.

Sidorova R. O.

Alekhina N. D.
  • Ivanova: 4: 8 = 0.5 people;
  • Petrova: 8: 8 = 1 person;
  • Sidorova: 3: 8 = 0.38 people;
  • Alekhina N.D.: 2.5: 8 = 0.31 people.

Let's determine the number of man-days worked:

  • 0.5 x 17 + 1 x 8 + 0.38 x 17 + 0.31 x 17 = 28.23.
  • 28.23: 17 = 1.66 people.

Persons working under civil contracts

The procedure for calculating the average number of employees is the same as in the previous example. Such employees are counted as whole units. The RFR is determined by adding similar indicators for all periods and dividing the amount by the number of months. The following are excluded from the calculation:

  • Individual entrepreneur without forming a legal entity;
  • employees with whom the organization does not have contracts;
  • persons with whom contracts for the transfer of property rights have been concluded.

IN non-working days the value of the indicator for the previous day is applied.

Example 2

Let's supplement the conditions of the previous problem. In January 2015, the company entered into agreements with three employees:

  • From 09.01 to 26.01 - with Starny I.I.
  • From 10.01 to 28.02 - with Alekseev N.R.
  • From 12.01 to 31.03 - with Ilyushechkin R.O.

Date

SRCH, people

In January, 31 jobs. In total, the organization employed 62 contract workers. SRCh is: 62: 31 = 2 people.

Example 3

The organization entered into civil contracts in October 2014 with three employees for the periods:

  • from 02 to 15 October;
  • from 09 to 20 October;
  • from 17 to 29 October.
  • 01.1: 0 work.
  • 02.10-08.10: 1 x 7 = 7 work. (on weekends, the value of the indicator for the previous working day is applied, that is, 1).
  • 09.10-15.10: 2 x 7 = 14 work.
  • 16.10: 1 work.
  • 17.10-21.10: 2 x 5 = 10 work.
  • 22.10-29.10: 8 work.

TOTAL: 7 + 14 + 1 + 10 + 8 = 40 workers.

Calculation accuracy

During the calculation process, a situation may arise when some data has fractional values. In order not to distort reporting results, it is better not to round them. The exception is cases when the results obtained will not be included in further calculations. For example, in cases where the accounting department simply needs to know the average number of employed persons.

Calculation of the number of workers

Data on the average number of employees is used by statistical authorities to display the number of employed persons by territory and economic sector. Data legal entities and their units are collected using a single methodology. The reporting separately highlights the average number of employed employees, the number of part-time workers and persons working under contracts.

The general formula is as follows:

  • Average number of workers = average number of employees + average number of part-time workers + average number of persons working under civil law acts.

Example 4

Let us supplement the conditions of task No. 2. Let us assume that the average number of employed persons was 52.3 people in January 2015. How to calculate the average number of employees per month? Using the above formula. The number of part-time workers was calculated in example 1, and the number of people working under contracts was calculated in example 2.

  • SRCh = 52.3 + 1.66 + 2 = 55.96 people.

How to calculate the average number of employees for a quarter, half a year, year? In a similar way. It is necessary to summarize the data for each month of the period under review, and then divide the result by their number.

Alternative methods

How to calculate the average number of employees per year? Summarize indicator data for calendar months, and then divide the resulting value by 12. This method provides clear numbers, but requires a labor-intensive process. During the calculation process, the entire working time sheet is analyzed.

The organization's employees for the year amounted to 250 people. In addition, the company registered:

  • Two external part-time workers at 0.5 rate, who worked for 7 full months.
  • Another part-time worker worked part-time all year.
  • 3 people worked part-time for 5 months at 0.5 rate.
  • Under the contracts, 10 people were employed for the period from February to September, 5 people - from April to December; 7 people - from June to November. Everyone worked full months.
  • SRF = 250 + (2 x 0.5 x 7 + 1 x 0.5 x 12 + 3 x 0.5 x 6) : 12 + (10 x 8 + 5 x 9 + 7 x 6) : 12 = 265, 7 or 266 people.

Thus, in annual terms, 1.8 people worked in the organization. part-time and 13.9 people. - according to contracts.

In practice, other calculation methods are used. If data is available for the beginning and end of the period, then the RFR is calculated as the arithmetic mean.

Example

Known data on the number of employees:

  • at the beginning of the year - 280 people;
  • as of 01.04 - 296;
  • as of 01.06 - 288;
  • on 01.10 - 308;
  • as of December 31 - 284 people.

Let's determine the RF for the year:

  • : (5 - 1) = 294 people.

If data are known only for January and December, then the RFR would be calculated as the arithmetic mean:

  • SRCh = (280 + 284) : 2 = 282 people.

Both results provide approximate figures, but are often used in practice.

Average headcount (AHR)

This indicator includes employees who performed temporary and permanent work and who received wages for one or more days. Persons who showed up for work and those who were absent are taken into account:

  • in connection with a business trip;
  • due to illness;
  • in connection with the performance of government duties;
  • aimed at improving qualifications in educational institutions;
  • students, postgraduate students, whose salaries are retained;
  • those on basic parental leave, “at their own expense”;
  • due to strikes, provided that if the employee did not participate in them.

Employees holding more than one position or registered as part-time workers are taken into account as whole units when calculating the average payroll. The data is taken from the time sheet. The monthly indicator is determined by adding data for calendar days. The value of the coefficient on holidays and weekends is assumed to be equal to the indicator for the previous working day.

Average number of employees for the year = (NW Jan. + NW Feb. + … NW Dec.): 12.

The monthly indicator is calculated in a similar way: the number of employees for each calendar day is divided by the number of days worked. If the calculated value is fractional, then the report indicates the NPV with rounding. Tax data for the previous year is submitted by January 20 of the current year. There is a more convenient calculation method. First, the number of full-time workers is determined, and then those who work several hours. The sum of these two indicators is calculated separately for each month, quarter and year.

The following are excluded from the calculation:

  • external part-time workers;
  • persons who entered into a contract for vocational training with the payment of a scholarship;
  • owners of the organization who did not receive salaries;
  • lawyers;
  • employees who are on maternity leave;
  • student employees who were on additional leave without pay;
  • persons who work under contracts;
  • employees sent to work in another country;
  • persons who have written a letter of resignation and are working the remaining time.

Algorithm

Part-time workers are counted in direct proportion to the hours worked, but are shown in the report as whole units. If an organization has two employees working the same number of 4-hour days, they are counted as a full-time unit. This situation is rare. Typically, in large enterprises, the number of hours worked and days worked do not match. In such situations, a different formula is used:

Average number of persons = number of people worked/hour. in the period: length of day: number of calendar days.

The length of the day is calculated based on the working week. If the schedule provides for 40 hours of work per week, then the length of the day is 8 hours, etc.

Example 5

The list number of employed persons at the enterprise from June 1 to June 15 was 100 people, and in the second half of the month - 150 people. During the period under review, two employees were on maternity leave. According to the rules, they are excluded from the calculation. All other employees were hired full time.

  • 15 days x 98 people + 148 people x 15 days = 3690 people
  • NHR: 3690: 31 = 119.032, or 119 people.

Types of activities

How to correctly calculate the average annual number of employees for form P-4? This report displays data by organizational divisions and activities. Employees involved in the overhaul of equipment, which is carried out on our own, do not stand out in separate group, but are taken into account by type of activity. Also, the report should not display separately auxiliary types of work: employees of management departments, administration, accounting, security services, and communications. They are considered as core employees.