According to paragraph 7 of Article 5 of Law No. 268-FZ of December 30, 2006, each head of an enterprise, whether an individual entrepreneur or the head of a limited liability company, must submit information about the average number of employees to the tax service at the place of registration of the organization. In the article below we will try to explain in detail how to calculate the average number of employees, because since 2007, absolutely all entrepreneurs must submit such information, even those who do not have a single employee on their staff (in this case, in the reporting form in the corresponding chapter they simply write zero).

Average number of employees - calculation formula

The average number of employees is calculated for calendar year for any enterprise: whether newly formed or operating for several years. For correct calculation, first calculate the average headcount for the month. The formula for calculating the average number of employees for the year is as follows: (average number of employees (AFR) for January + AFR for February + AFR for March + AFR for April + AFR for May + AFR for June + AFR for July + AFR for August + AFR for September + NBR for October + NBR for November + NBR for December) : 12 = NBR for the year.

Calculation of the average number of employees per month

The formula for the average number of employees looks like this: the sum of the average number of fully employed workers for each calendar day of the month / number of calendar days in a month = average number of fully employed employees (per month). At the same time, the calculation of the average number of employees also takes into account holidays and weekends; the number of employees on such days is considered equal to the number on the last working day before that. Employees who are on vacation, time off, business trips or undergoing treatment (with sick leave) are also taken into account.

Calculation of the average number of employees for the quarter

Average headcount employees for a quarter is calculated by adding the average number of employees for each month of the quarter and then dividing the resulting amount by three.

Rounding of average headcount

It often happens during calculations that the total comes out to a fractional number. Of course, no one will submit information to the tax authorities that the company employs one and a half diggers; therefore, the resulting number must be rounded. But how to round the average number correctly? Remember school mathematics lessons, using the same principle:

• if after the decimal point there is a number five or a number greater value, one is added to the integer, decimal places are removed;
• If there is a digit four or a smaller digit after the decimal point, the integer remains unchanged, and the decimal places are removed.

Rules for calculating the average number of employees

The calculation of the average number of employees is carried out by the entrepreneur (or rather, the accountant of the enterprise) independently and submitted to the tax service in the form KND 1110018. The form was approved by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25/174 “On approval of the form of Information on the average payroll number of employees for the previous calendar year.” In the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD-6-25/353 you can see detailed recommendations by filling out the form itself.

Calculation of the average number of employees 2012-2013

Calculation of the average number of employees for the 2012 calendar year in order to submit it to the tax service before January 20, 2013 must cover the months from January 2012 to December 2012. There is a convenient method for calculating the average number of employees: first, employees working full time are counted, then those working part-time. They add up the sum of the first and second and thus calculate each month, and then the year. In essence, calculating information on the average number of employees of an enterprise is not so complicated; it is only necessary to accurately determine the average number of employees who must be taken into account.

Persons who are not included in the average number

It should be taken into account that the calculation of the average headcount for the year does not include:

• external part-time workers;
• persons with whom an apprenticeship agreement for vocational training was concluded with the payment of a stipend during the apprenticeship period;
• owners of this organization who did not receive wages;
• lawyers;
• military personnel;
• women who were on maternity leave, persons who were on additional child care leave;
• employees who studied in educational institutions and were on additional leave without retaining their wages, as well as those who entered educational institutions and who were on unpaid leave to take their entrance exams;
• employees who performed work under civil contracts;
• employees who were sent to work in another country;
• employees sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations;
• employees who submitted a letter of resignation and stopped working before the expiration of the notice period or who stopped working without warning the administration itself.

Calculation of the average number of external part-time workers

As mentioned above, external part-time workers are not taken into account in the average number of employees of the enterprise. They are listed at their main place of work. It must be remembered that if an employee receives two, one and a half, or less than one rate in one organization or is registered as an internal part-time worker, he is counted as one person (a whole unit).

The procedure for calculating the average number of part-time employees

Workers who work part-time are counted in the average headcount in proportion to the time worked. It must be remembered that the average number is determined as whole units. If, for example, you have two employees working the same number of four-hour days, they are counted as one person (one unit) working an eight-hour day. But usually in enterprises (especially large ones), the number of part-time working hours and the number of days worked by such employees does not coincide so conveniently, therefore, the average number of employees for such an enterprise is determined using the following convenient formula: Total man-hours worked per month: length of working day: number of working days according to the calendar in the reporting month = average number of part-time employees. The length of the working day is calculated based on the duration working week. For example, if the workweek is forty hours, the workday will be equal to eight hours (40:5); if the workweek is twenty-four hours, the workday will be equal to 4.8 hours (24:5).

An example of calculating the average number of employees

The number of employees of the organization from May 1 to May 15 was 100 people, and from May 16 to May 30 – 150 people. In May, two women were on maternity leave. All employees of the organization have been hired full-time since May. In order to calculate the average number of employees for May, the two above-mentioned women must be excluded from the payroll. Thus, the average headcount for the month (May) will be: 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days = 3690 people. The average number of employees for May will be: 3690 people: 31 days = 119,032 people. The resulting figure must be rounded to a whole number, we get 119 people. The average number of employees of an enterprise for any period is calculated in a similar way.

What is the average headcount and why calculate it? At a minimum, to provide statistical reporting and confirm eligibility for certain types of benefits. Calculation rules, formulas and a ready-made example of filling out a statistical certificate for 2018 can be found in the article.

From this article you will learn

The amount of taxes and other regular payments obligatory for the employer is determined taking into account the number of employees working at the enterprise. Therefore, it is so important to timely submit up-to-date information on the average number of employees to the statistical authorities.

On the requirements for the preparation of statistical reporting and submission deadlines

• 
  How it will help: correctly indicate the required details, fill out all sections of form No. P-4 (NZ) and submit the report in paper or in electronic format.

  

  Nina Kovyazina answers,
  Deputy Director of the Department medical education and personnel policy in healthcare of the Russian Ministry of Health.

  The procedure for calculating the average number of employees is presented in the instructions for filling out form No. P-4, approved. Categories of employees that need to be taken into account or excluded when calculating the average headcount...

  Ask your question to the experts

When calculating the number of employees, you should be guided by Rosstat Resolution No. 69 dated November 20, 2006 (hereinafter referred to as Resolution No. 69). It sets out in detail the procedure for determining the payroll number of the organization and the total number of all employees, including external part-time workers and those who work under civil contracts.

Average headcount

Basically, the accountant calculates the average number of employees. For example, in one of the options for calculating the share of profit attributable to separate divisions, it is necessary to determine the share of the average number of employees (Article 288 of the Tax Code of the Russian Federation). This indicator is also used in Chapters 21 “Value Added Tax” (Article 149 of the Tax Code of the Russian Federation), 24 “Unified Social Tax” (Article 239 of the Tax Code of the Russian Federation), etc.

In addition, the opportunity to submit tax reports in paper form is provided based on this criterion. This is defined in Article 80 of the Code. Let us recall that in 2007, taxpayers whose average number of employees in 2006 did not exceed 250 people had this right. This is established in paragraph 6 of the Federal Law of December 30, 2006 No. 268-FZ. From January 1, 2008, the limit will be 100 people. Other taxpayers must submit tax returns electronically, unless a different procedure for submitting information constituting a state secret is provided for by the legislation of the Russian Federation.

Daily employee count

The average number of employees for the period is calculated based on the number of employees for each calendar day according to the working time sheet. (Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 approved unified forms No. T-12 “Working time sheet and calculation of wages” and No. T-13 “Working time sheet.”)

The list of employees for each calendar day includes employees with whom the agreement is concluded. employment contract and who perform permanent, temporary or seasonal work for one day or more, in particular working owners of the organization. The list of employees for each day takes into account those actually working and those absent from work for any reason. This is provided for in paragraph 88 of Resolution No. 69. In other words, an employee on vacation or a business trip is included in the payroll for these days. Workers, including those employed part-time, are included in the payroll as a whole unit. Those who in one organization receive more than one salary or are registered as internal part-time workers are also counted in the payroll as one person (a whole unit).

Workers who are not taken into account in the calculation are listed in paragraph 89 of Resolution No. 69. These are external part-time workers, employees performing work under a contract, etc.

An employee who is on the payroll of an organization and has entered into a civil law agreement with it is counted in the payroll and average payroll once at the place of his main job.

As of October 31, 2007, the organization included employees with whom an employment contract was concluded:

— full-time — 150 people. Of these on this moment 10 people are on sick leave, 3 people were sent to educational institutions for advanced training outside of work and receive a scholarship at the expense of the organization, 1 person committed absenteeism;
— part-time — 40 people;
- homeworkers - 2 people.

14 people work under contract agreements. The organization has a single owner (founder), who is not an employee.

The headcount as of October 31, 2007 will be 189 people. (150 people - 3 people + 40 people + 2 people). Employees sent for training are not taken into account in this case (subparagraph “e”, paragraph 89 of Resolution No. 69).

Please note: the number of employees on the payroll is determined for each calendar day of the month, including non-working holidays and weekends.

Calculation for the period

The average headcount is calculated for the period. To determine the average number of employees per month, you must first add up the data on the payroll for each calendar day of the month, and then divide the resulting amount by the number of calendar days of the month. For example, for October, the payroll number from the 1st to the 31st, including weekends, is summed up. The result is divided by 31. The number is shown in whole units.

- women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on additional leave to care for a child;
- employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation.

In addition, some categories of employees are taken into account in the calculation of the average number of employees in a special manner.

Thus, persons who are not on the payroll and recruited to work under special contracts with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment) are taken into account in the average payroll as whole units based on the days they report to work.

Payroll employees who work part-time under employment contracts are included in the average payroll in proportion to the time worked at a part-time rate. The calculation can be carried out in two ways.

Method 1. First, the total number of man-days worked by such employees is calculated. To do this, the number of man-hours worked in the reporting month is divided by the length of the working day based on the length of the working week (Table 1).

Then the average number of part-time workers for the reporting month is determined in terms of full-time employment. Man-days worked should be divided by the number of working days in a given month.

Method 2 (simplified). Employees are counted for each working day in proportion to the time worked. The resulting value is multiplied by the number of days they worked and divided by the number of working days in the month.

An organization with a 40-hour, five-day work week has three part-time employees. work time(Table 2.).

Table 1. Working hours

Table 2. Time worked by employees on part-time days in October 2007

Let's calculate the average number of employees per month in two ways.

Method 1. During the month, employees worked a total of 230 person-hours (16 person-hours + 76 person-hours + 138 person-hours). Total number - 28.75 person-days. (230 person-hour: 8 hours). The average number of employees in October is 1.25 people. (28.75 person-days: 23 days), where 23 days is the number of working days in October. In whole units - 1 person.

Method 2. For each working day, these employees are accounted for as follows: A.N. Ivanov as 0.25 people. (2 hours: 8 hours), V.I. Petrov - 0.5 people. (4 hours: 8 hours), K.B. Sidorov - 0.75 people. (6 hours: 8 hours). Then man-days for the month are calculated: A.N. Ivanov - 2 person-days (0.25 people x 8 days), V.I. Petrov - 9.5 person-days (0.5 people x 19 days), K.B. Sidorov - 17.25 person-days. (0.75 people x 23 days).

The average number in whole units will be 1 person. [(2 people + 9.5 people + 17.25 people) : 23 days].

As you can see, the result when calculating using any method is the same.

If part-time employees were absent from work (due to illness, on vacation, etc.) on working days, hours worked on the previous working day are conditionally included in the number of man-hours worked.

Please note: this group does not include separate categories workers who, according to the law, are entitled to reduced working hours. These are, for example, workers under the age of 18, workers engaged in work with hazardous working conditions, women who are given additional breaks from work to feed their children, women working in rural areas, disabled people of groups I and II, as well as persons transferred to part-time work on the initiative of the administration (without the written consent of employees). Such employees are counted as a whole unit.

The following employees work at Gamma LLC under employment contracts:

- full working day (with a 40-hour five-day working week) - 10 people, of which 1 person was in prison from October 1 to October 14, in accordance with the law study leave without pay;
- for 0.5 salary (4 hours a day) - 1 person;
- with reduced working hours - disabled group I (35 hours per week).

In total, there are 12 people in the organization.

All employees are included in the payroll for each calendar day. When calculating the average headcount from October 1 to October 14, an employee who was on study leave is excluded. An employee who is required by law to have a reduced working day is counted for this indicator as a whole unit. For a part-time employee, the calculation is made separately: 4 hours x 23 days. : 8 days : 23 days = = 0.5 people, where 23 days is the number of working days in a month. The head count for October 2007 is given in table. 3.

Thus, from October 1 to October 14 inclusive, 10.5 people are included in the average payroll, and from October 15 to October 31 - 11.5 people. The total amount is 342.5 people. (10.5 people x 14 days + 11.5 people x 17 days). The average headcount for the month in whole units is 11 people. (342.5 people: 31 days), where 31 days is the number of calendar days in October.

Table 3. Average number of employees for October 2007

date	Headcount	Including employees		Number of part-time workers to calculate the average payroll number	To be included in the average headcount (gr. 2 - gr. 3 - gr. 4 + gr. 5)
		part-time	not included in the average headcount

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 3. The calculation is carried out similarly for any period of the year.

Let’s say that an organization needs to determine the average number of employees for 9 months of 2007. The average headcount for each month of this period is given in table. 4.

The average number of employees of this organization for 9 months of 2007 will be 177 people. (1594 people: 9 months).

Table 4. Average number of employees by month

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

The organization operates part-time

The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner.

Alpha LLC was registered on September 25, 2007. In table Table 5 shows data on the payroll number of employees from September 25 to September 30. Let’s assume that all employees on the payroll are included in the calculation of the average payroll number.

When determining the average headcount for September, it is necessary to divide the resulting amount by total number calendar days in a month, that is, 30, regardless of how many days the company worked. The average number of employees for September will be 5 people. (148 people: 30 days).

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.

Let's use the condition of the previous example and calculate the average headcount for the third quarter of 2007. It will be 2 people. (5 people: 3 months).

To determine the figure for 2007, you should add up the data for all months of the organization’s operation and divide the resulting amount by 12. Let’s assume that the average number of employees of Alpha LLC was 52 people in October, 60 people in November, 66 people in December. Thus, the average headcount for the year is 15 people. [(5 people + 52 people + 60 people + 66 people) : 12 months].

Average number of employees

In some cases, it is necessary to calculate not the average, but average number workers. The restriction on this indicator is established for organizations that have the right to apply a simplified taxation system (clause 3 of Article 346.12 of the Tax Code of the Russian Federation). When calculating the single tax on imputed income for certain types of activities as physical indicator the number of employees is used, which is defined as the average for each calendar month number of employees in an organization or individual entrepreneur (Article 346.27 of the Tax Code of the Russian Federation). In addition, one of the criteria for classification as a small and medium-sized enterprise is the average number of employees. Restrictions on this indicator are established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ.

The average number of employees includes (clause 86 of Resolution No. 69):

— average number of employees;
— average number of external part-time workers;
— the average number of employees performing work under civil contracts.

Let us recall that external part-time work is the performance by an employee of regular paid work under the terms of an employment contract in his free time from his main job for another employer. The employment contract must indicate that the employee works part-time (Article 282 of the Labor Code of the Russian Federation).

The duration of part-time work does not exceed 4 hours a day. On those days when the employee is free from work at his main place of work labor responsibilities, he can work part-time full time (shift). During one month (or another accounting period), the duration of working time should not exceed half of the monthly standard working time (standard working time for another accounting period) established for the corresponding category of workers. This is stated in Article 284 of the Labor Code.

The average number of external part-time workers is determined in the same manner as the number of part-time workers.

The calculation of the average number of persons working under civil contracts is similar to the calculation of the average number of employees. These employees are counted for each calendar day as whole units throughout the entire contract period, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or holiday (non-working day). The calculation does not take into account:

— individual entrepreneurs without education legal entity who entered into a civil contract with the organization and received remuneration for work performed and services rendered;
— non-registered persons who have not entered into civil law agreements with the organization.

CJSC Omega has entered into the following contract agreements:

— with an employee of the organization from October 8 to October 12, 2007;
- two citizens who are not employees of the organization, from October 1 to October 12 and from October 8 to October 25;
- individual entrepreneur from October 1 to October 31.

An employee of an organization is taken into account only as part of the average number of employees; an individual entrepreneur is also not included in the calculation of the average number under civil law contracts.

Table 6. Average number of employees of the organization for each month of 2007

Month	Average salarynumber, people	Average number, people
		external part-time workers	working under civil law contracts
For the first quarter
For the second quarter
For half a year
September
For the third quarter
In 9 months
For the fourth quarter

Thus, from October 1 to October 7 and from October 15 to October 25, the number of people for each calendar day was 1 person, from October 8 to 12 - 2 people, October 13 and 14 - 2 people (on weekends the number is taken equal to the previous working day) , from October 26 to October 31 - 0.

The total number for the month is 32 people.
The average number per month is 1 person. (32 people: 31 days).

To determine the average number for a period, it is necessary to sum up the data for each month of this period and divide the resulting amount by the number of months.

In conclusion, we will calculate the average number of all employees of the organization for the period and fill out the reporting form, which must be submitted to the tax office.

Delta LLC has switched to a simplified taxation system since 2007. During the period of application of this special regime, the average number of employees of the company for the tax (reporting) period should not exceed 100 people.

Data on the number of employees of the organization are given in table. 6.

At the end of the first quarter of 2007, the average number was 92 people. [(262 people + 13 people) : 3 months], for half a year - 98 people. [(517 people + 20 people + 50 people) : 6 months], for 9 months - 98 people. [(776 people + 22 people + + 81 people) : 9 months], per year - 101 people. [(1065 people + 44 people + 106 people) : 12 months]. The company loses the right to apply the simplified taxation system from October 2007 and from the fourth quarter is obliged to calculate taxes according to the general system.

Before January 20, 2008, the organization must submit information on the average headcount for 2007 in the form approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@. This figure is 89 people. (1065 people: 12 months). Consequently, in 2008, the organization has the right to submit reports to the tax authorities on paper. The basis is paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

The information required to fill out the form is given in table. 7.

Table 7. Data to fill out the form

The life of a modern enterprise is such that behind production useful product and the receipt of income hides the daily painstaking work of accounting and human resources with a huge amount of information consisting of numbers, formulas, and indicators.

Detailed economic and statistical calculations are necessary for an organization to formulate, report and determine various types benefits.

What is the average number of employees

The indicator of the average number of employees of an organization can only be determined by having data on employees, the calculation of which is carried out on the basis of taking into account their daily payroll number.

Similar calculations required, first of all, to fill out statistical reporting forms approved by Rosstat Order No. 428 (2013). The order describes the procedure for determining these indicators for enterprises.

If for the average payroll only the main employees working on the basis are taken into account, then in determining the average number, both and employees working on the basis of (GPA) are also taken into account. The initial information for calculations is contained in each division of the enterprise.

These indicators in the activities of an individual entrepreneur or LLC are necessary for the generation of statistical information, determining the tax base(for example, confirmation of preferential tax treatment), as well as to regulate relationships with funds (for example, control of insurance payments). They are also indicated in various reporting documents. Thus, in the statistical form P-4, both the average number and the average number are entered in separate columns; in the information for the Federal Tax Service and in the form - only the average payroll; for the patent tax system – only average.

Why and in what cases is it necessary to calculate the average number

This calculation is made in the following cases:

1. When submitting reporting materials to the Social Insurance Fund;
2. To calculate contributions to Pension Fund on a regressive scale;
3. In order to submit data for the transition to a simplified form of taxation;
4. To confirm the conditions for the application of UTII, the unified agricultural tax and the patent taxation system;
5. To enter information into statistical forms No. P-4 and No. PM, as well as for other purposes.

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The procedure for calculating the indicator for a month, a year

The average number of employees can be calculated at based on the following indicators:

• Average number of employees;
• Average number of part-time freelancers;
• The average number of employees who work according to the GPA.

If the enterprise employs only workers in , then the average number of employees, which will coincide with the average, will be sufficient.

Counting can be done for a certain period, most often - for a month and a year. Many modern enterprises have automated personnel accounting systems, which makes such work much easier.

Let's consider counting algorithm the average number of employees of the enterprise for the month and year.

Let's denote Main factors:

• HRC - the number of employees on the payroll;
• SCh – average number of employees;
• SSN – average number of employees;
• SChVS – average number of external part-time workers;
• SCHGPD – average number of employees according to GPA.

Let's calculate the average number of employees employees for the month, for which we summarize the list number of employees for each day of the month with weekends and holidays and divide the result by the number of calendar days of the month. Let's round the result up. IN non-working days the number is taken as for the previous working day.

The payroll number is determined according to working time sheets for a certain date. It includes all workers, including temporary or seasonal workers, those on sick leave, on a business trip, on vacation, on weekends, or working from home. This indicator does not include only external employees, persons working on the basis of the GAP, sent to another enterprise, undergoing training or advanced training. For internal part-time workers, accounting is carried out once. Women on maternity leave are included in the payroll, but not in the average payroll.

TSS for the month = Sum of TPP for all days of the month. / Number of calendars days months

This formula is suitable for full-time workers. In the case of calculations for employees working part-time, the average number of employees is determined in proportion to the amount of time worked:

TSS for the month of part-time workers = Total time worked for the month. at one o'clock. / Normal working hours day at hour. / Number of workers days months

The total SSC of workers will be equal to the sum of the SSC of workers with full and part-time employment.

Let's calculate average number of part-time freelancers per month:

Hours of work per month = Total time worked per month. at one o'clock. / Regular cont. slave. day at hour. / Number of workers days months

Days of sick leave or vacation of external part-time workers are taken into account by the number of hours for the previous working day.

Let us determine the average number of persons employed under civil law contracts per month:

SCHGPD for the month = Sum of the number of persons with GPD for each day of the month. / Number of calendars days months

This category does not include employees who have an employment contract in the same organization, as well as individual entrepreneurs. The number for weekends and holidays is taken into account as for the previous working day.

Let's calculate the average number employees per month:

SCH for a month = SChVS for a month + SCHVS for a month + SCHGPD for a month

Let's calculate the average number employees per year:

Average for the year = Sum of average for all months of the year / 12 months

You can also calculate the average number for the year by the sum of three average indicators for the year (for main employees, external part-time workers and those working under the GPA).

Calculation example

Let's calculate the average number of workers at an industrial enterprise in December 2015. This month, 100 people were employed in production. Of them:

• 50 people – full-time employees;
• 25 people – in the state part-time (4 hours).
• 15 people – external part-time workers (4 hours);
• 10 people – employed on GPA terms (under contract agreements);
• 3 full-time employees are on maternity leave.

The company has a five-day work week and a 40-hour workweek.

The number of working days in December 2015 was 23.

TSS for full-time employment = (50 people – 3 people) 31 days. / 31 days = 47 people

SCN of part-time employment = (4 hours 23 working days 25 people) / 8 hours / 23 working days days = 12.5 people

Total number of people = 47 people. + 12.5 people = 59.5 people

SCHS = (4 hours 23 work days 15 people) / 8 hours / 23 work days days = 7.5 people

SCHGPD = 10 people. 31 days / 31 days = 10 people

Thus, as a result average number of employees for December 2015 = 59.5 people + 7.5 people + 10 people = 77 people

Preparation of the necessary reporting document with this information

In practice, this indicator is used to fill out statistical reporting forms. The report is submitted to the tax authority. If we're talking about about individual entrepreneurs, this is carried out at the place of residence of the entrepreneur, in the case of an LLC - at the location (legal address) of the organization. This form is submitted until January 20 the year following the reporting year.

Report form consists of one sheet, on top of which is indicated the TIN (for an entrepreneur or organization), as well as the checkpoint (for an organization). In the “TIN” field, you can put either dashes in the two outermost cells, or two zeros in the first two cells.

For the presentation line, you must specify the name and code tax authority. Below is the full name of the organization as in constituent documents or full name of an individual entrepreneur.

When submitting a report for the previous year, record the indicator as of January 1 of the current year. The value is indicated in whole units, rounded according to mathematical rules. If there are empty cells, dashes are placed in them.

The completed form is signed by the manager/entrepreneur or his legal representative, the signature is deciphered, the date of approval and stamp are affixed. If the report is carried out by power of attorney, then its details must be indicated, and a copy is attached to the documents.

In some cases, enterprises and individual entrepreneurs need to calculate the average number of employees. Every year, before January 20, organizations provide data on the average number of employees to the Federal Tax Service. The average number of employees (ANE) is one of the decisive criteria for receiving certain benefits. For example, the NHR must be calculated to obtain the opportunity to apply a simplified taxation system (in order to take advantage of the patent system, the average number of employees of an individual entrepreneur should not exceed 15 people), to receive benefits on certain taxes, or to receive additional opportunities to which they are entitled small businesses.

The average number of employees consists of three components:

1. average number of hired employees;
2. average number of employees working part-time;
3. average number of employees employed on the basis of civil contracts.

Documents regulating the calculation of average headcount

The procedure for calculating and applying such an indicator as NCR is regulated by the following regulations:

1. Instructions for filling out statistical forms. observations approved by Rosstat order No. 428 dated October 28, 2013;
2. Tax Code of the Russian Federation;
3. Law No. 209-FZ of July 24, 2007;
4. Labor Code of the Russian Federation;
5. letter of the Ministry of Finance of the Russian Federation No. 03-11-12/38 dated March 28, 2013

What categories of workers are included in the calculation of the average number of employees?

When calculating the average number of employees (ASHR), all employees are taken into account, both those who were present at the workplace and those who were absent for one reason or another. In particular, employees are taken into account who:

• were present at the workplace full time, including those who did not perform their duties due to downtime;
• were on business trips (including foreign ones);
• were on sick leave (except for maternity leave);
• performed government or public tasks instead of work;
• performed their duties part-time (with the exception of external part-time workers);
• were on probation;
• were in next vacation or leave for education, etc.

The following categories of employees are not included in the calculation of SSChR:

• employees combining work in several organizations;
• personnel working under civil law agreements;
• employees who did not return to work before the expiration of the notice of dismissal;
• women on maternity leave;
• employees on parental leave;
• military personnel serving in the Russian Armed Forces.

Calculation of the average number of employees

In order to calculate the SSHR, it is necessary to divide the number of personnel for each day by the number of days in the billing period. When determining the number of personnel for a particular day, it is necessary to take into account all categories that are included in the SSHR, regardless of whether they were present at work or not. In this case, special consideration is given to employees who perform their duties during a shortened working day. They are included in the calculation based on the time they worked.

Example: An employee is hired for a position with a working day of 6 hours. It is included in the calculation of SSCHR in the following amount:

6 hours / 8 hours = 0.75 people;

It is important to remember that if staff switched to a shortened working day at the initiative of the employer, then full units should be included in the calculation of the SSHR, regardless of the length of their working day. The calculation of the SSChR is carried out according to the formula:

the sum of the number of personnel for each day / number of days in the billing period

Example: In March, the company had 53 employees for 4 days, 55 employees for 21 days, and 51 employees for 6 days. The calculation of the SSChR will look like this:

(4*53 + 21*55 + 6*51) / 31 = (212 + 1155 + 306) / 31 = 53.96 people.

SSHR must be rounded to the nearest whole number, therefore, in our case it will be 54 people.

Calculation of the NAChR for a quarter is carried out based on the indicators of all months that are included in it. And the calculation of the SSHR for the year is based on the indicators of each quarter that it includes.

Example: In January, the SSHR was 50 people, in February – 47 people, and in March – 54 people. The average headcount for the first quarter will be:

(50 + 47 + 54) / 3 = 50.33 people, since the result must be brought to a whole number, the quarterly SSHR is rounded to 50 people.

Since the calculation is based on the number of calendar days, and enterprises, as a rule, operate on the basis of a 5-day work week, on holidays and weekends it is necessary to take the number of personnel for the working days preceding them.

Calculation of average headcount

After calculating the MFN, it is necessary to determine the MF of external part-time workers and employees performing individual duties under civil law agreements. To calculate the average number of part-time workers, the same methodology is used as for personnel working short-time hours. That is, their participation is calculated in proportion to the time they worked.

The calculation of SHRs working under GP contracts is carried out at the rate of a whole unit for each day during the term of the contract, regardless of when such personnel were paid remuneration. The average number is calculated by summing the average number of workers in each of the specified categories.