There is a special formula for this calculation, it has next view: = (sum of list numbers for all days of the month)/(sum calendar days per 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 employees for the month = (sum of attendance + sum of no-shows)/(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.

Having recalculated 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 at 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.

Please note that when calculating, the average number of employees does not include individual entrepreneurs who have entered into an agreement with the company on a civil law basis.

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 of certain categories of policyholders.

External part-timers

How to calculate the average number of part-time workers? There are two methods: direct and simplified calculation. The first defines total days of work, 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 work time part-time workers are 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.
  • 10.17-10.21: 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 from legal entities and their divisions are collected using a unified methodology. The reporting separately highlights average number 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? Sum up the 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 (ASH)

This indicator includes employees who performed temporary and permanent work, who received one or more days wages. 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 indicator. 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.

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, are not allocated to a 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.

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FEDERAL STATE STATISTICS SERVICE

(as amended by Order of Rosstat dated October 27, 2016 N 686)

(EXTRACT)


Filling in information about the number of employees,
accrued wages, hours worked
and social payments


77. Column 1, lines 01 to 11 shows the average number of employees of the organization, which includes:

average number of employees;

average number of external part-time workers;

the average number of employees performing work under civil contracts.

78. The average number of employees per month (column 2, lines 02 to 11) 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 contract.

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

79. The average number of employees is calculated on the basis of the payroll number, which is given as of a certain date, for example, the last day of the reporting period.

The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

The list of employees for each calendar day takes into account both those actually working and those absent from work for any reason. Based on this, the payroll includes in whole units, in particular, the following workers:

a) those who actually showed up for work, including those who did not work due to downtime;

b) those who were on business trips, if they retain their salary in this organization, including employees who were on short-term business trips abroad;

c) those who did not report to work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability);

d) those who did not show up for work due to the performance of state or public duties;

e) hired on a part-time or part-time basis working week, as well as accepted at half the rate (salary) in accordance with the employment contract or staffing table. In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring (see clause 81.3).

Note. Does not belong to this group separate categories workers who, in accordance with the law, Russian Federation reduced working hours have been established, in particular: workers under the age of 18; workers engaged in work with harmful and dangerous working conditions; women who are given additional breaks from work to feed their children; women working in rural areas; workers who are disabled people of groups I and II;

f) hired for a probationary period;

g) concluded employment contract with an organization about doing work at home with personal labor (homeworkers). In the list and average number of workers, homeworkers are counted for each calendar day as whole units;

h) employees with special titles;

i) sent outside of work to educational institutions to improve their qualifications or acquire new profession(specialties), if their wages are maintained;

j) temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;

k) students and students educational institutions those working in organizations during practical training, if they are enrolled in jobs (positions);

m) students studying in educational institutions, postgraduate schools, located in study leave with full or partial retention of wages;

m) students studying in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation (see clause 81.1);

n) who were on annual and additional vacations provided in accordance with the law, collective agreement and an employment contract, including those on leave with subsequent dismissal;

p) who had a day off according to the organization’s work schedule, as well as for overtime in the aggregate accounting of working hours;

p) who received a day of rest for working on weekends or holidays (non-working days);

c) those who were on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave (see paragraph 81.1);

r) accepted to replace absent employees (due to illness, maternity leave, parental leave);

s) who were on leave without pay, regardless of the duration of the leave;

t) those who were on downtime at the initiative of the employer and for reasons beyond the control of the employer and employee, as well as on unpaid leave at the initiative of the employer;

x) those who took part in strikes;

c) working on a rotational basis. If organizations do not have separate divisions on the territory of another constituent entity of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which employment contracts and civil contracts are concluded;

h) foreign citizens who worked in organizations located in Russia;

w) those who committed absenteeism;

y) those who were under investigation until a court decision.

80. The following employees are not included in the payroll:

a) hired part-time from other organizations;

Accounting for external part-time workers is maintained separately.

Note. An employee who receives two, one and a half, or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll as one person (a whole unit). In this case, an employee who is on the payroll of the organization and performs work on a part-time basis is counted once at the place of his main job, and the wage fund shows the amount of wages, taking into account part-time wages;

b) those who performed work under civil contracts;

Note. An employee who is on the payroll of an organization and has entered into a civil law agreement with the same organization is taken into account in the payroll and average number once at the place of his main job, and the salary accrued to him under the employment contract and civil law agreement is in column 8 (payroll fund for payroll employees);

c) recruited for work under special contracts with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment) and taken into account in the average number of employees (see paragraph 81.2);

d) transferred to work in another organization, if their wages are not maintained, as well as those sent to work abroad;

e) sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations; persons with whom an apprenticeship contract for vocational training has been concluded with a stipend paid during the apprenticeship period;

f) those who submitted a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the payroll from the first day of absence from work;

g) owners of this organization who do not receive wages;

h) members of the cooperative who have not concluded employment contracts with the organization;

i) lawyers;

j) military personnel in the performance of military service duties.

81. When determining the average number of employees, the following should be kept in mind.

81.1. Some employees on the payroll are not included in the average payroll. Such employees include:

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 parental leave;

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;

81.2. 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 persons serving a sentence of imprisonment) are counted in the average payroll as whole units based on the days they report to work.

81.3. Persons who worked part-time in accordance with an employment contract, staffing schedule, or were transferred with the written consent of the employee to work part-time, when determining the average number of employees, 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) the total number of man-hours worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day, based on the length of the working week, for example:

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 - by 4.8 hours (with a five-day working week) or by 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).

It should be borne in mind that employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, including disabled people, are counted as whole units in the average number.

Simplified calculation method (conditional example).

In the organization, five employees were employed part-time in September:

Two workers worked 4 hours a day, each of them 22 working days. They are counted for each working day as 0.5 people (4.0: 8 hours);

Three workers worked 3.2 hours a day for 22, 10 and 5 working days, respectively. These workers are counted for each working day as 0.4 people (3.2 hours: 8 hours).

Average number part-time workers amounted to 1.7 people (0.5 x 22 + 0.5 x 22 + 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 who worked part-time at the initiative of the employer are counted in the average number of employees as whole units.

81.4. Below is a conditional example of calculating the average number of employees performing full-time work in an organization (working on a five-day workweek schedule) for the reporting month.

Days of the month Including not
(see clause 81.1)		 To be included in the average headcount
(gr. 2 minus gr. 3)
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
Sum 8675

IN in this example the sum of the number of payroll employees for all days of the month 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.

81.5. 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).

81.6. 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 for the period from the beginning of the year, i.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).

81.7. 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.


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

81.8. 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) work period for total number calendar days in the reporting month.

Example. The newly created organization began operating on July 24, 2014. The number of employees on the payroll in this organization was as follows:

Days of the month Number of employees
(see clause 81.1)		 To be included in the average headcount
(gr. 2 minus gr. 3)
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
Sum 4598

The sum of the number of payroll employees for July to be included in the average payroll number was 4598, the calendar number of days in July was 31, the average payroll number of employees in July was 148 people (4598: 31).

Notes

Newly created organizations do not include organizations created on the basis of liquidated (reorganized) legal entities, separate or non-independent divisions.

Organizations that have temporarily suspended work for production and economic reasons determine the average number of employees on a general basis.

81.9. 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).

81.10. 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, 457 in August. The average number of employees for the year was 374 people ((641 + 1254 + 1316 + 820 + 457) : 12).

81.11. Employees on the payroll of the organization, hired for public works or work of a temporary nature on an internal part-time basis, are counted in the average number once at the place of their main job; the accrued wage fund shows the amount of wages, taking into account wages for community service, in the number of man-hours worked, the hours of work of these employees are reflected taking into account the hours of work on public works or temporary work.

82. The average number of external part-time workers (column 3) is calculated in accordance with the procedure for determining the average number of people working part-time (see paragraph 81.3).

Column 3 conditionally shows employees who, under an employment contract, performed teaching work not at the place of their main job on an hourly basis in the amount of no more than 300 hours per year (similar to the procedure for calculating the number of external part-time workers, taking into account the actual time worked, using the length of the working week established for specialties of teaching staff).

Due to the fact that when filling out information on the average number of external part-time workers by type economic activity This information may be insignificant, then the column is filled in with one decimal place.

The average number of external part-time workers 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 of the reporting period.

83. The average number of employees (including foreign citizens) who performed work under civil contracts (column 4), the subject of which is the performance of work and provision of services, per month is calculated according to the methodology for determining the average number.

These employees are counted for each calendar day as whole units throughout the entire period of this contract, 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 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 of the reporting period.

If an employee on the payroll has entered into a civil contract with the same organization, then he is not included in the average number of employees who performed work under civil contracts (see note to paragraph 80 "b").

In case of concluding a civil law agreement between an organization and educational institution about students of educational institutions undergoing practical training in an organization, the organization’s report includes data on the number and wages of students, regardless of how wages were calculated - directly to the students or transferred to the educational institution.

The average number of employees who performed work under civil contracts does not include: individual entrepreneurs without education legal entity who have entered into a civil law agreement with the organization and received remuneration for work performed and services rendered; non-registered persons who do not have civil law contracts with the organization; persons with whom copyright agreements have been concluded for the transfer of property rights.


By Order No. 428 of October 28, 2013 Rosstat approved the Instructions for filling out forms statistical observation(hereinafter referred to as the Guidelines), which are used to guide the calculation of the average number of employees in 2014. These Guidelines must be applied when filling out a new form in Pension Fund RF, as well as when filling out the form for 2014. Let's consider the procedure for calculating the average headcount, how to determine the period and by what rules it is calculated.

  1. We find the payroll number for each calendar day in the month.
  2. We calculate the average number of employees per month.
  3. We calculate the average number of employees for the quarter.
  4. We calculate the average number of employees for six months, 9 months or a year.

Formula for calculating headcount

The number of employees on the payroll is determined for each calendar day of the month. Each employee is defined as an entire unit.

The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

The list of employees who are taken into account when calculating the headcount is defined in paragraph 79 of the Guidelines. It includes:

1) those who actually showed up for work, as well as those absent due to downtime;

2) those who were on business trips, if they are retained in this organization, including employees who were on short-term business trips abroad;

3) missing as a result;

4) absent in connection with the performance of state or public duties;

5) hired on a part-time or part-time basis, as well as hired at half the rate (salary) in accordance with the employment contract or staffing table;

6) hired for a probationary period;

7) employees who have entered into an employment contract with an organization to perform personal work at home (homeworkers);

8) sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;

9) students and pupils of educational institutions working in organizations during practical training, if they are enrolled in workplaces (positions);

13) who had a day off according to the organization’s work schedule, as well as for overtime in the aggregate accounting of working hours;

14) those who received a day of rest for work (non-working days);

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The number in the country's economic sectors represents the totality of workers in enterprises, organizations, institutions, family businesses, and cooperatives. When summing up data for enterprises, it is important to prevent double counting in determining the number, since many are employees of two or more enterprises.

The hiring and departure of employees is formalized by order of the manager. The enterprise must also know data on the number of employees for each day (momentary indicator).

The total number of employees of the enterprise includes:
  • Payroll
  • Part-time workers (external and internal)
  • Persons working under civil contracts (contractor agreement, employment agreement)

Payroll

The payroll includes all permanent, temporary, and seasonal employees hired. This will record in work book employee. Everyone can be on the payroll at only one enterprise. The payroll includes everyone who showed up for work and those who didn’t show up for all reasons (vacation, illness, weekends, etc.). To calculate the number of employed people, the number of employees on the payroll is used (he is on the list of the enterprise, therefore, he is not unemployed).

Part-timers

To part-timers external include persons who, as a rule, are on the payroll of another enterprise, and at this enterprise part-time perform work in accordance with labor legislation In total no more than 0.5 bets(working hours no more than 4 hours). Domestic part-time workers at the same enterprise perform paid work in their free time from their main job. In the average number, external part-time workers are taken into account in proportion to the time worked.

Persons working under contracts

Persons working under contracts can perform work at several enterprises in the reporting period. For the entire term of the contract, they are counted as full-time employees.

The manager's order for employment determines which group the person hired belongs to. It is clear that part-time workers and persons working under contracts should not be taken into account when calculating the number of employees; this would be a repeated count. Therefore, the enterprise calculates the average number of employees and all employees, including part-time workers and contract workers.

Calculation of the average number of employees

Average headcount formula

For a month, the average number of employees is calculated on the basis of the number of employees for each calendar day using the formula:

For weekends and holidays, the number of days before the weekend and the day before the holiday is taken.

Since for each day the payroll number is equal to the sum of those who showed up for work and those who did not show up for all reasons, we obtain the same result using the formula.

That is, the formulas are equivalent.

The numerator of both formulas is workers (man-days).

Problem 1

The company had 205 people on its payroll as of January 1, 15 people were hired on January 6, and 5 people were fired on January 16. and since January 29, 10 people have been accepted. Let's calculate the average number of employees for January:

The number of employees during the month was different, ranging from 205 to 225 people, and in terms of full-time employees (listed from January 1 to January 31), 216 people were employed at this enterprise.

Problem 2

For longer periods of time, the average number of employees is calculated on the basis of average monthly indicators using the simple arithmetic average formula. Let's continue with the example. Let us assume that at this enterprise the average number of employees was:

  • February - 223;
  • March - 218;
  • April - 234;
  • May - 228;
  • June - 226 people.
Solution

Let's calculate the average number of employees for the first quarter, second quarter and first half of the year:

For the first half of the year, the average number of employees can be calculated in two ways: on the basis of monthly data and on the basis of average quarterly data:

The average number of employees for 9 months and for the year is calculated in a similar way.

Problem 3

If the enterprise did not operate for the full reporting period, then the average number of employees is calculated as follows.

The company was registered on November 25. The number of employees as of November 25 was 150 people; on November 29, 12 people were hired. and in November there was no more labor movement. For December, we will take the conditionally average number of employees equal to 168 people. It is necessary to calculate the average number of employees for the enterprise for November, the fourth quarter and for the year:

Consequently, the enterprise, which operated for a little more than one month, employed 17 people in terms of annual employees. These workers could be on the payroll of other enterprises the rest of the year, and there, when calculating the average annual number of employees, they will be taken into account as part of a unit proportional to the time they work at each enterprise. When summing up data for enterprises, no matter how many jobs an employee changes during the year, he will be counted as a unit (1 person) in the number of employees, provided that he worked throughout the year. If an employee worked for, say, only 4 months in a year, then among those employed he will be counted as 4/12, and not 1 person.