SSC or average number employees is the number of employees of the enterprise on average for a certain period. Determining this value is required for statistical accounting and taxation. According to the law (Clause 7, Article 5 of Law No. 268-FZ of December 30, 2006), every individual entrepreneur and head of an organization must submit this data to the tax service annually. In addition, data on the SSC is required when filling out the following forms:
1. N PM “Information on the main performance indicators of a small enterprise”;
2. P-4 “Information on the number, wages and the movement of workers";
3. N MP (micro) “Information on the main performance indicators of a micro-enterprise”;
Also, data on the average number of employees is necessary when confirming the rights and benefits when calculating taxes for enterprises that employ the labor of disabled people.
: as usual, during pregnancy and vacation, after dismissal.
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Delivery deadlines
The SSC must be submitted no later than January 20 of the current year. That is, information on the average number of employees for 2013 should be received by the tax service on January 20, 2014. There are exceptions to the deadlines for submitting this data, for example, if the enterprise was recently registered, or the company underwent a reorganization. Then the information must be provided no later than the 20th day of the month following the month of creation or reorganization of the enterprise. The deadlines are strictly regulated by clause 3 of Art. 80 of the Tax Code of the Russian Federation and explained by letters of the Federal Tax Service No. 25-3-05/512 dated 07/09/2007 and No. CHD-6-25/535 dated 07/09/2007.
Calculation formula
The employee's SCN for the year is calculated by summing the employees' SSC for the months of the reporting year and dividing this amount by 12.
Calculation of employees' monthly average is carried out using the following formula:
MSS per month = ∑MSS per day/K day, where
— “∑SSCH per day” — the sum of the average number of employees for each calendar day of the month
— “By day” — quantity calendar days this month.
Therefore, to calculate the average headcount for the year, the following formula is obtained:
MSS for the year = (∑MSS per month)/12, where
— “∑SSN per month” – the sum of the average number of employees for all months of the reporting year.
The average headcount for the quarter is calculated as follows:
MSS per sq. = ∑SSCH per month. quart/3, where
— “∑SSCH per month. quart" - the sum of the average number of personnel for all months of the quarter.
The calculation of the employee's financial balance must be carried out by the entrepreneur himself (accountant of the enterprise) independently and then sent to the Federal Tax Service using the KND form 1110018.
Form (sample)
When calculating, you should remember that the number of employees on a weekend or holiday is equal to the working day before it. On several days off or holidays in a row, the number of each of them will also be equal to the working day before them.
The following employees are included in the average headcount in whole units:
— those who actually showed up for work, including those who could not work due to downtime
- employees who were on business trips, if they retained their wages in the organization
— employees on sick leave (during the entire period of illness before coming to work with a certificate of incapacity for work)
- those who committed absenteeism
- part-time or part-time employees who are also hired on a part-time basis. Counted for each calendar day.
— who were on leave without pay for a good reason and with the permission of the administration,
- employees who took part in various strikes
— undergoing training in educational institutions, postgraduate schools and those in study leave with preservation of part-time and full salary
- located in additional and annual leave, which were provided in accordance with the legislation of the Russian Federation, labor and collective agreements. Also, employees on leave with further dismissal
- those who received time off for working on a holiday or day off
- workers on a rotational basis
Persons working part-time work time are taken into account in proportion to the time they worked
How to calculate?
The calculation of their average number is carried out in the order outlined below:
a) the total number of man-days worked is calculated. The total number of man-hours for the month of the report is divided by the duration of a full working day in a given enterprise (by 7.2 hours, or by 8 hours, or by 4.8 hours). Calculation formula:
K person.day = ∑K person.hour/T worker, where
— “Trab” – time of the working day
— “∑K person-hour” – the number of man-hours in total for the reporting month
— “To person days” — total man-days worked by the employee
b) the average number of part-time employees for the reporting month is determined in terms of full-time employment. The number of man-days worked is divided by the number of working days in the reporting month according to the calendar. Calculation formula:
SSC is incomplete. = K person days/K work days, where
- “SSCh is incomplete.” — average number part-time employees for the month of the report
— “To workdays” — the number of working days of the report month according to the calendar.
When calculating the SCN of part-time employees, do not forget that:
— Persons who are employed part-time on the initiative of management should be included in the calculation of the average number of employees as whole units;
— Employees who, according to the legislation of the Russian Federation, are required to work part-time, incl. disabled people must be counted as whole units in the SSC.
The average headcount does not include:
— performing work under civil contracts
- lawyers
- military personnel performing duties military service
- owners of the enterprise who do not receive wages
- members of the cooperative who have not concluded an employment contract
- transferred to work in another company, without pay
— persons who are involved in work through special contracts with government organizations
— those sent by the enterprise to study in educational institutions with direct separation from work, receiving a scholarship at the expense of the enterprise
- hired from other companies on a part-time basis
Example of monthly average number of employees
The monthly SSC of employees of Primer LLC for March 2014 is calculated. The organization has 20 employees, 16 of whom worked the full month.
Employee Ivanov P.S. was on sick leave from March 4 to March 11, he is included in the calculation as a whole unit for each day, because employees who do not show up for work due to illness are paid in the SSC.
Petrov A.P. is an external part-time worker, so it is not included in the SSC.
Sidorova E.V. is on maternity leave. This employee is not included in the SSC.
Sergeev I.D. worked for the entire month only 4 hours a day; when determining the average wage, he will be taken into account in proportion to his time worked.
As a result, the monthly SCN of employees will be 16+1+20/31+4*31/8/31=16+1+0.7+0.5=18.2 people.
Fines
A report on the average number of employees is submitted to the tax service at the place of residence of the entrepreneur, i.e. at the place of registration of the organization or individual entrepreneur.
For failure to provide information about the SSC, liability is provided in accordance with clause 1 of Art. 126 of the Tax Code, and entails a fine of 200 rubles.
Late submission of information also entails a fine of 300 to 500 rubles.
The calculations themselves using the formulas do not present any particular difficulties; the main thing is to take into account all the nuances in specific cases, of which there are many in the average number.
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 - 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.
The average number of personnel (ASN) of personnel is the calculated value for a given period for tax and statistical accounting. The legislation of the Russian Federation obliges individual entrepreneurs and company managers to annually submit data on the average number of employees in tax authorities. The obligation is fixed in Art. 5 clause 7 of Law No. 268-FZ of December 30, 2006.
Accounting indicators for the number of employees are indicated when preparing various documentation:
- confirmation of the legality of benefits for tax assessment of the organization (the labor of people with disabilities is used);
- displaying the main coefficients of the enterprise’s activity;
- (staffing, payroll, etc.);
- fixing mandatory contributions (pension, insurance and other funds).
Information on the average number of employees is provided to various authorities and requires careful calculation.
Calculation of the average number of employees
Annual data on the average number of personnel are provided no later than January 20 of the reporting year. That is, the tax authority receives a report on the average number of employees for 2016 no later than January 20, 2017. It is possible to adjust the timing when the company was recently registered or reorganized. Full description deadlines for filing and adjustments are indicated in Art. 80 clause 5 of the Tax Code of the Russian Federation.
The average number of employees and the calculation formula are not difficult. The annual summation of the monthly payroll staffing takes place and is divided by 12.
The calculation is made using the formula:
MSS (month) = Σ MSS (day) / K (day)
Σ SCH (day) – the sum of the average number of personnel for all calendar days of the reporting month;
K (day) – number of days in the accounting month.
The annual formula for calculating the MSS is derived:
MSS (year) = Σ MSS (month)/12
Σ SSC (month) – the total monthly volume of SSC for the past year.
The quarterly calculation formula looks like this:
MSS (quarter) = Σ MSS (monthly quarter)/3,
Σ SCH (monthly quarter) – the total average number of employees for the quarter.
All calculations are carried out independently by the head or accountant of the company, and the result is submitted to the Federal Tax Service (form KND1110018).
When making calculations, be sure to take into account that the number of personnel on a weekend or holiday period is equal to the figure for the previous day (regardless of the number of subsequent days off).
Monthly calculations are made taking into account the following employees:
- those actually present at the workplace and those who did not work due to;
- absent on business (business trips, etc.) with continued pay;
- absent on the basis of presentation (entire period);
- truants;
- personnel who work at the enterprise part-time or whose work is paid at ½ rate;
- calculation of the average number of employees for the month is done taking into account all those absent without salary and with the consent of the administration;
- participants in strikes of various types;
- employees combining work and personal education (in specialized institutions);
- part of the staff, the absence of which is due to the vacation period in accordance with the concluded employment agreement;
- on out-of-hours leave;
- shift shifts of workers.
Personnel working part of the established working time is taken into account in direct proportion to the amount of hours they worked.
Calculation of workers less than the established working hours of workers
The accounting procedure differs from the generally accepted one and takes place in two stages:
- The calculation of the total number of people/day is done by dividing the total amount of people/hour for the month by the established specific labor time of an individual enterprise - 8 hours:
K (person days) = Σ K (person hours) / T (work)
- K (person days) – the final indicator of person-days worked by the employee;
- Σ K (person/hour) – total monthly volume person/hour;
- T (work) – standardized working hours;
- Calculate the average monthly ratio of part-time employees converted to full-time. Divide the number of people/day by the number working days during the reporting period:
MSS (partial) = K (person days) / K (work days)
- SSCh (part-time) – SSCh working partially for the reporting period;
- K (person days) – the indicator obtained in previous calculations;
- K (working days) – the sum of working days (according to the calendar) for the accounting period.
- Based on the existing legislation of the Russian Federation, part-time personnel (disabled people) are indicated in calculations of the average statistical number as a whole unit;
- By order of management, employees conducting activities at the enterprise only part of the normal working period are included in the calculations as an integral unit.
The SSC does not take into account the following categories of personnel:
- Work activity is determined by a civil agreement.
- Scope of legal protection.
- Military personnel.
- Owners of an enterprise for whom salaries are not paid.
- Members of the cooperative who have not signed the labor agreement.
- Employees transferred to another organization without pay.
- Personnel hired on the basis of a special agreement with government services.
- Persons sent by the company to obtain or improve their degree of education with subsequent payment of a scholarship.
- Persons combining activities in several organizations.
All this is taken into account before calculating the average number of employees for the year.
Responsibility for late submission of data on the SSC
The formulas for calculating the statistical average are not complicated, but all the nuances are taken into account.
Reporting on the SSC is submitted to the tax authority at the place of registration of the individual entrepreneur or enterprise before January 20 of the current year.
Failure to submit or untimely submission of the required documentation is punishable by a fine of 200 rubles.
What are the deadlines for submitting the average headcount to the tax office for companies that have just registered and for companies that are already operating.
The main performance indicators of the company include information on the average number of employees. This calculation is made either by an accountant or a human resources employee. The headcount is necessary when preparing reports to the Pension Fund, tax office, Rosstat, Federal Tax Service, etc. In addition, at the beginning of each year, business entities must submit a report. Let's look at how to calculate the average number of employees.
Who should provide information on the average number of employees
The average headcount is an indicator of the number of employees of a company who were employed in it, calculated on average for a certain period.
According to the current regulations of the law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.
The average headcount report must also be sent to newly registered entities. The law provides for a special period for them - no later than the 20th day of the month following the month of registration of the company with the tax office. They also submit this report together with everyone else within a certain time frame. This means that the average headcount for newly created organizations is presented twice.
This data is necessary when calculating taxes and other indicators, for example, the average monthly salary. In addition, the average headcount is a criterion that distinguishes between business entities when they submit reports to tax and extra-budgetary funds.
Important! Individual entrepreneurs who do not have employees are exempt from submitting these reports starting from January 1, 2014.
Where to submit and methods of sending reports
Existing regulations determine that the average number must be surrendered individual entrepreneurs at the place of their registration, that is, residence, and the organization - at its location. If a company has structural divisions, then it must report generally for all employees, including those employed in branches and separate departments.
This report can be filled out manually or using specialized programs and Internet services.
You can submit it to the tax office:
- By directly delivering a paper document to the inspector - in this case, you need to submit two forms, on one of them the responsible person puts a mark of receipt and returns it to the company representative
- Method of sending a report on paper by mail with a list of attachments
- Using electronic document management - for this the company must have an electronic digital signature and an electronic document flow program
Depending on the region where the company is located, the Federal Tax Service may ask you to submit an electronic copy of it along with the paper document.
Deadlines for submitting the average headcount report
Let us note once again that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:
How to calculate the average number of employees
The calculation of this indicator must be approached responsibly due to the importance it has for inspection bodies. When calculating it, it is necessary to use the data from the time sheet, orders for the hiring and dismissal of company employees, the provision of vacations, etc.
Many specialized programs, if you enter all the necessary data into them, can calculate the average number of employees automatically. But it is advisable for a company specialist to know the methodology for calculating this indicator
Determining the number for each day of the month
First you need to find out the number of full-time employees in the company. On weekdays, this value is equal to the number of people with whom employment agreements have been signed, including those on business trips and on sick leave.
However, this volume does not take into account:
- External part-timers
- Workers with contract agreements
- Employees in maternity leave or baby care
- Employees on study leave without pay
- Employees who, according to the contract, work part-time or part-time. At the same time, those for whom reduced working hours are fixed by law (for example, those employed in places with hazardous conditions) are taken into account in the calculation
Important! The number of employees on a day off is considered the same as on the last working day before it. This means that an employee fired on Friday is included in the calculation on Saturday and Sunday. Companies that do not have a single employment contract put “1” for the billing month, taking their manager into account, even if he does not receive a salary.
Monthly calculation of the number of full-time employees
This number is defined as the sum of the number of full-time employees for each day of the month, divided by the number of days in the month:
H m = (D1 + D 2 + … + D 31) / K d , Where:
- D 1, D 2… - number of workers for each day of the month
- K d - number of days in a month
Example. The company had 15 full-time employees from March 1 to March 17. On March 18, a new employee was hired, so the total number by the end of the month was 16 people.
We get: (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45 We do not round the result.
Calculation of the average number of part-time employees
First, you need to calculate the total number of hours worked by part-time workers. In this case, days spent on vacation or sick leave are counted by the number of hours worked on the last day preceding this event.
Then the average number of such employees is determined. To do this, the total amount of hours worked by them in a month is divided by the product of the number of days of work in a month and the number of working hours per day.
Ch n = H s / R h / R d , Where:
- H s - the total number of hours per month worked by part-time employees
- R h - the number of working hours per day, in accordance with the length of the working week, which is established in the company. So, if a 40-hour week is used, then 8 hours are set, 7.2 hours are set for a 32-hour week, 4.8 hours are set if the week is 24 hours long
- R d - the number of days of work in a month, in accordance with the calendar
Example. In March, the employee worked 24 days out of the entire month on a part-time basis. With a duration of 8 hours, this amounted to 4 hours a day.
Calculation: 24 days x 4 hours a day / 8 hour week / 24 = 96 / 8 / 24 = 0.5 the result is not rounded.
Calculation of the average number of all employees per month
To determine the total number, you need to add the average number of full-time and part-time workers. The final value is rounded according to mathematical rules - more than 0.5 is rounded up, and less is discarded.
H s = H m + Ch n , Where:
- H m - Received number of full-time employees per month
- Chn - Received number of part-time employees per month
Example. Let’s take the initial data from the examples described above, where employees worked for the month of March.
Calculation: 15.45 + 0.5 = 15.95
Calculation of the average number per year
After the number has been calculated for each month, the average number for the entire year is determined.
To do this, the values of all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.
Ch g = (H s1 + H s2 + … + H s12 ) / 12, where
- H s1 , H s2 … - the resulting average number for each month
If the company was registered during the year and did not work for the entire period, then the total amount is still divided by 12.
In addition to the annual number, for some reports it is necessary to determine the quarterly number on average. It is done in a similar manner, only the total of the indicators for the quarter is divided by three.
An example of calculating the average number of employees of an organization
IN in this example We have no part-time workers. Everyone works full time.
| Billing month | Initial data (amount of workers) |
Calculation indicators |
| January | from 01 to 31.01.2016 - 16 people | 16 |
| February | from 01 to 25.02.2016 - 17 people from 26.02 to 28.02.2016 - 18 people |
Since from February 1st to February 25th, For 25 days there were 17 people in the company and 3 days - from February 26 to 28 - 18 people, we get: (17 x 25 + 18 x 3) / 28 = 17.1 |
| March | from 01.03 to 31.03.2016 - 18 people | 18 |
| April | from 01.04 to 30.04.2016 - 18 people | 18 |
| May | from 01.05 to 04.05.2016 -18 people from 05.05 to 31.05.2016 - 17 people |
Since from May 1 to May 5 there were 18 people, and from May 5 to May 31, 17 employees, we get: (4 x 18 + 27 x 17) / 31 = 17.1 |
| June | from 06/01 to 06/30/2016 - 17 people | 17 |
| July | from 01.07 to 31.07.2016 - 17 people | 17 |
| August | from 01.08 to 31.08.2016 - 16 people | 16 |
| September | from 01.09 to 30.09.2016 - 16 people | 16 |
| October | from 01.10 to 25.10.2016 - 16 people from October 26 to October 31, 2016 - 17 people |
(26 x 16 + 5 x 17) / 31 = 16.2 |
| November | from 01.11 to 30.11.2016 - 17 people | 17 |
| December | from 01.12 to 20.12.2016 - 18 people from December 21 to December 31, 2016 - 16 people |
(20 x 18 + 11 x 16) / 31 = 17.3 |
| Average headcount as of 01/01/2017 |
(16 + 17,1 + 18 + 18 + 17,1 + 17 + 17 + 16 + 16 + 16,2 + 17 + 17,3) / 12 = 16,89 |
Penalty for failure to submit the average number
If a company or entrepreneur did not submit a report on average headcount on time or did not submit it at all, the tax office may impose a fine of 200 rubles for each document (according to the Tax Code of the Russian Federation).
In addition, through the court, a fine of 300-500 rubles may be imposed on the guilty official for the same violation. (according to the Administrative Code).
However, even if the fine has been paid, the company or entrepreneur is still required to file it.
Also, failure to submit a report may be considered by the tax authorities as an aggravating circumstance if other similar violations occur. This, in turn, will entail double fines in the future.
From this year, enterprises with an average workforce of more than 100 people submit declarations to in electronic format. Note that in practice, indicators such as the average number of employees are also used to fill out statistical reporting forms. Moreover, until you determine one indicator, you cannot calculate the other.We determine the average number of employees
This indicator is determined on the basis of daily records of the number of employees. In turn, it is calculated based on the payroll number for each calendar day according to the working time sheet.
The list of employees includes hired specialists working under an employment contract and performing permanent, temporary or seasonal work for one day or more, as well as working owners of the enterprise who receive a salary in this organization.
Absent specialists who are included in the payroll
Keep in mind: the list of employees for each calendar day takes into account both those actually working and those absent from work for certain reasons. The list of such reasons is given in paragraph 88 of the Rules.
In particular, employees are taken into account:
- on business trips;
- absent due to illness (and only those who received a certificate of incapacity for work);
- concluded employment contract with an organization to do work at home (homeworkers);
- on study leave with full or partial pay;
- those on annual and additional leave;
- having a day off (according to the work schedule) for overtime with a summarized accounting of working time for work on weekends or holidays (non-working days);
- those who are on leave without pay with the permission of the administration family circumstances and other valid reasons.
Who is not taken into account when determining the indicator
First of all, employees who are not included in the payroll are not taken into account when calculating the indicator. Their list is given in paragraph 89 of the Rules. But, in addition, it should be remembered that not all employees included in the payroll are taken into account when calculating the average payroll number. These include:
- women who are on maternity leave;
- persons on leave in connection with the adoption of a child, on additional leave to care for a child;
- employees studying in educational institutions and on additional leave without pay.
We calculate the indicator
The average number of employees for a month is determined by summing the number of employees for each day of the month (from the 1st to the 30th or 31st, and for February - to the 28th or 29th), including holidays (non-working days) and weekends, and dividing this amount by the number of calendar days of the month.
In this case, the number of payroll employees on a weekend or holiday (non-working) day is taken to be equal to the payroll number of employees for the previous working day.
Example 1The average number of employees for a period exceeding a month is determined as follows.Let's calculate the average number of employees of the enterprise for February 2008 according to the data given.
The average headcount in February 2008 is (shown in whole units):
3258 people : 29 = 112 people
First, calculate the average headcount for each month of the period. Then all the resulting averages are summed up and divided by the number of months in the period.
For example, when calculating the average number of employees for the year, the average number of employees for all months of the reporting year is summed up. The sum is divided by 12.
If the enterprise operated for an incomplete reporting period, then the indicator is determined by summing the average headcount for the months of operation in the reporting period and dividing the resulting amount by the number of months in the reporting period. The same procedure applies to enterprises with a seasonal nature of work.
Features of determining the indicator for part-time employment
If the company’s staff consists of employees who work part-time, they are listed in the payroll as whole units for each calendar day, including non-working days weeks.
But when calculating the average number, they are taken into account in proportion to the time worked.
There are two methods for calculating the average number of employees in these cases.
With the direct method to determine the indicator, you should:
1) calculate the total number of man-days worked by employees. For this total number man-hours worked in the reporting month are divided by the length of the working day based on the length of the working week;
2) the average number of part-time workers for the reporting month in terms of full employment is determined by dividing the person-days worked by the number of working days according to the calendar in the reporting month.
The simplified method requires:
1) divide part-time work by the length of the working day;
2) multiply the quotient by the number of days worked by such an employee per month;
3) divide the result obtained by the number of working days in the month.
The exception is for employees for whom the law provides for reduced pay. work week(for example, persons under the age of 18; women who are given additional breaks from work to feed a child; disabled people of groups I and II). They are taken into account in the average number of employees as whole units.
Average number of employees
Note that the average number of employees of an enterprise consists of:
- average number of employees;
- average number of external part-time workers;
- the average number of employees performing work under civil contracts.
We discussed above how to determine the first indicator..
The next two indicators are calculated in exactly the same way as the average number of employees. Moreover, the indicator for external part-time workers is calculated according to the methodology for calculating the average number of employees working part-time, that is, in proportion to the time worked. And according to “contractual agreements”, employees are counted for each calendar day as whole units throughout the entire period of validity of the contract.
Example 2Why is the average headcount indicator needed?Let’s use the conditions of example 1. Let’s assume that the enterprise employs two more external part-time workers and three “contractors”.
One external part-time worker works 4 hours a day, and the second - 3 hours. The contract of the first “contractor” lasts from February 4 to 15 (10 calendar days), the second - from February 14 to 29 (16 calendar days), and the third - the entire month (29 calendar days).
The average strength of the first external part-time worker for February will be 0.5 (4 hours: 8 hours), the second - 0.375 (3 hours: 8 hours). The average number of two part-time workers is 0.875 people. (1 person x 0.5 + 1 person 5 0.375).
The contribution of the first “negotiator” to the average number will be 0.345 (10 days: 29 days), the second - 0.552 (16 days: 29 days), the third - 1. The average number of “negotiators” in February is 1.897 (0.345 + 0.552 + 1).
The average number of all employees for February will be (determined in whole units): 112 people. + 0.875 people + 1.897 people = 115 people
It is calculated for the following purposes:
- determining the need to submit reports electronically;
- recognition as part of other expenses for profit tax purposes of funds allocated for purposes ensuring social protection of people with disabilities;
- calculating the share of profit transferred to regional budgets at the location of separate divisions of the enterprise;
- confirmation of the right to use the “simplified tax” (subclause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation);
- exemption from property tax in relation to assets used for production and (or) sale (clause 3 of Article 381 of the Tax Code of the Russian Federation);
- filling out pay slip No. 4-FSS RF and No. 4a-FSS RF;
- filling out the annual statistical form No. 1-T “Information on the number and wages of employees by type of activity”;
- determining the quota for hiring disabled people (Article 21 of the Federal Law of November 24, 1995 No. 181-FZ “On the social protection of disabled people in the Russian Federation”) and in other cases.
When is an average number indicator needed?
It is calculated for:
- confirmation of the right to use the “simplified tax” (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation);
- filling out statistical form No. P-4 “Information on the number, wages and movement of workers”;
- filling out the quarterly statistical form No. PM “Information on the main performance indicators of a small enterprise” and in other cases.