The average number of workers formula. How to calculate the average number of employees: formulas, examples. Calculation of the average number of employees per month

For the purposes of organizing statistical and tax accounting, companies should determine the value of such an indicator as the payroll number of employees (we will consider how to calculate it below).

The list number of employees is the number of full-time employees of the organization on a certain day of the month. This indicator is used by companies and entrepreneurs in the preparation of such tax and statistical reports, for example, as the 4-FSS form and "Information on part-time employment and the movement of workers for the quarter."

Headcount: which employees to consider

The determination of the payroll number of employees is carried out on the basis of the provisions enshrined in the order of Rosstat No. 498 of October 26, 2015 (hereinafter referred to as the order) as amended on October 27, 2016.

In accordance with paragraph 78 of the order, the payroll number of employees of the enterprise is the basis for calculating the average headcount, which is no less significant indicator.

When determining the headcount, employees who work in the company on the basis of employment contracts, both with an indication of the validity period and indefinite, should be taken into account. These include even those employees who are employed in the company not permanently, but temporarily or are involved in seasonal work. It is important to note that the payroll also includes employees who are actually absent from the workplace on the set day - seconded employees, temporarily disabled, vacationers. A complete list of persons taken into account when calculating the payroll is presented in paragraph 79 of the order.

However, a certain group of employees is excluded from the calculation of the headcount. These include:

  1. Employees working on an external part-time job;
  2. Citizens with whom a GPC agreement has been concluded;
  3. Persons working under special agreements (military and others);
  4. Company owners who do not receive wages.

The full list can be found in paragraph 80 of the order.

Payroll ratio: calculation formula

It is important for an accountant to know how the payroll is calculated. To determine the actual value of this indicator, the payroll coefficient is used.

Taking into account the coefficient, the payroll number of employees is determined.

The formula is:

  • MF \u003d payroll coefficient x attendance

The coefficient is defined as a multiple obtained by dividing the nominal working time fund by the actual number of days in the period under review.

Example

The nominal working time fund is 259 days, the number of employees is 122, the actual number of days is 250 days. Let us determine the value of the payroll number of employees using the formula above.

MF \u003d 259 / 250 x 122 \u003d 1.036 x 122 \u003d 126.

Thus, the payroll number of employees (how to calculate, discussed above) amounted to 126 people.

The relationship between the payroll and the average payroll number of employees

The resulting payroll, the formula of which was given in this article, allows you to determine the value of the average headcount (AMS). In this case, the calculation will be carried out according to the following formula:

  • SCH \u003d Payroll / Number of days in the period.

The use of the average headcount indicator allows companies not only to successfully prepare reports, but also to carry out analytical activities, such as analysis of labor productivity, employee turnover, and analysis of the average wage level.

Summing up, we note that determining the size of the headcount is not associated with significant labor costs for the accounting department. Nevertheless, the value of this indicator cannot be underestimated, because it is not only taken into account when compiling tax and statistical reporting, but also acts as a basis for calculating another analytically significant indicator - the average number of employees.

Among the majority of the documentation provided to the tax service, it is worth highlighting the average number of employees. It is served annually until January 20. You can calculate it using simple formulas, having a time sheet on hand and knowing the features of calculating this value.

Definition

Average headcount- the average number of employees involved in the enterprise in a certain time period. This value is used for some transactions in taxation, as well as in statistical analysis and accounting. It is calculated directly by the organization for a certain period of time, usually a year, but in some cases a month or several months, a quarter.

The main document on the basis of which all calculations are made is the list number of persons working at the enterprise in the period of time for which the report is submitted.

According to the current legislation, individual entrepreneurs and heads of organizations are annually required to submit to the tax service information on the SSC for the past year. This data is taken into account when confirming benefits and is used to verify compliance with the law of the labor code by the enterprise.

The calculation methodology is detailed in Rosstat Order No. 278, which was approved on November 12, 2008.

Who is in the SSC?

Enterprise SSCs include:

  • Persons employed under an employment contract, performing both permanent and temporary work;
  • Working owners who receive a salary at the enterprise.

Persons not included in the SSC

The following are not included in the calculation of the SCH:

  • Persons working part-time or so-called external part-timers;
  • Women on maternity leave;
  • Persons on unpaid study leave;
  • Persons who have entered into a civil law contract with the enterprise for the performance of work;
  • Persons redirected to another place of work outside this enterprise by order;
  • Employees transferred to work abroad (for example, to a foreign branch of the enterprise);
  • Lawyers;
  • Interns and apprentices receiving a stipend as payment;
  • Owners of the enterprise in the event that they are not employees and do not receive wages on it;
  • Employees who wrote an application for settlement of their own free will and are not employed by employees, regardless of whether the application was signed or not;
  • Part-time employees. Exception - this duration is fixed by law. For example, work in a "harmful" industry.

It must be remembered that part-time employees are included in the calculation of the rate (0.5, 0.75).

Responsible person

He is engaged in the preparation of the report either directly by the entrepreneur, the owner of the enterprise, or by the chief accountant. Then the data is entered into the KND form 1110018. You can send a finished report to the tax office either by mail or in person.

Formulas

The calculation takes into account the number of employees on the list, which is taken directly from the time sheet. This figure for a certain day is equal to the total number of people who went to work or who are on sick leave or vacation. At the same time, it should be remembered who is taken into account in the calculation of the SSC, and who is not.

For example, a company employs 30 people. On June 30, Ivanova I.I. is on maternity leave, and the tariff rate of Petrov A.A. is 0.75. Thus, the number of employees that will be taken into account in the calculation as of June 30 is 28.75.

The number on non-working days is equal to that displayed on the last working day before weekends or holidays.

For example, on Friday the list of the enterprise was 25 people, which means that on the weekend it is also 25.

Calculations must be made on a monthly basis TSC per month. We use the formula:

SCHm = (SCH1 + SCH2 + ... + SCHpsm) / Kdm, where:

SCHm - monthly SCH;

MF1… MFSM – the number of employees who went to work on a given day. It is worth remembering that not all employees can be taken into account in the calculations;

Kdm is the length of the month in days.

For example, let's take the calculation of the AMS for March. From the 1st to the 15th, the number of employees and employees included in the list for calculation was 89 people. 16th Avantseva A.P. went on maternity leave, Ivanov I.I. wrote a statement of his own free will and, despite the fact that the management did not sign it, he stopped going to work. On the 18th, lawyer Ivanov A.I. was hired. and accountant Antonov V.I. at 0.5 rates.

Consequently, from March 1 to March 15, 89 people worked at the enterprise, from 16 to 18 - 87 people, from 18 to 31 - 87.5, since the lawyer is not taken into account in the calculations, and Antonova V.I. works part-time.

SCHm \u003d ((15 * 89) + (87 * 2) + (87.5 * 14)) / 31 \u003d (1335 + 174 + 1225) / 31 \u003d 88.19. We round the resulting value to an integer and get 88 people.

Therefore, the SCH is 88 people.

The annual ACV has the following formula:

SCHg \u003d (SCH1 + SCH2 + ... + SCH12) / 12, where:

SSChg– annual AMS;

SSCH1… SSCH12– AMS for each month;

12 – number of months in a year.

For example, at the Nov enterprise, the AMS for the first three months is 156 people, for the next four - 125 people, for the last three - 135 people, August - 176, September - 145.

ASC "Nov" for the year is:

SCHg \u003d (156 + 156 + 125 + 125 + 125 + 156 + 135 + 135 + 135 + 176 + 145 + 125) / 12 \u003d 1694 / 12 \u003d 141.16.

This number should be rounded up to a whole number according to mathematical laws. Since the number after the decimal point is less than 5, the annual average will be 141 people.

Special Calculation Cases

If the enterprise was opened in the middle or at the end of the year, then when submitting the annual report, it is necessary to calculate the AMS according to the formulas described above. At the same time, despite the date of opening of the enterprise, the total number of people who worked even for one month is divided by 12.

For example, the Windows-Doors organization was opened on December 1st. The average number of employees is 144 people. Average list for the year = 144/12 = 12 people.

Data submission deadlines

According to Article 80, clause 3 of the Tax Code of the Russian Federation, data on the average number of employees for previously opened enterprises must be provided before January 20 of each year.

Newly registered or reorganized enterprises are required to submit data by the 20th day of the month following the date of opening or reorganization.

For example, the Doors and Windows enterprise opened on August 28, therefore, they must provide data by September 20.

Data is submitted to the tax service at the place of registration of the organization or individual entrepreneur.

fines

Violation of the procedure for providing information about the SSC leads to liability in accordance with paragraph 1 of Art. 126 NK:

  • Failure to provide information - a fine of 200 rubles;
  • Late submission of information - a fine in the amount of 300 to 500 rubles.

Video: Preparing and sending SSC to 1C

The calculation of the average number of employees is carried out by the head or accountant of the enterprise on the basis of the time sheet and is sent to the tax service annually until January 20.

Starting this year, enterprises with an average headcount of more than 100 people submit declarations in electronic form. Note that in practice, indicators such as the average, average number of employees are also used to fill out statistical reporting forms. And until you determine one indicator, you will not calculate the other.
Determine the average number of employees

This indicator is determined on the basis of daily accounting of the payroll number of employees. In turn, it is calculated based on the headcount for each calendar day according to the 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 an enterprise who receive a salary in this organization.

Missing specialists who are included in the payroll

Keep in mind: in the payroll number of employees for each calendar day, both those actually working and those absent from work for certain reasons are taken into account. A list of such reasons is given in paragraph 88 of the Rules.

In particular, employees are taken into account:
- who are on business trips;
- absent due to illness (and only those who received a disability certificate);
- those who have concluded an employment contract with an organization on the performance of work at home (homeworkers);
- who are on study leave with full or partial salary;
- being on annual and additional holidays;
- having a day off (according to the work schedule) for processing time with a summarized accounting of working time for working on weekends or holidays (non-working) days;
- who, with the permission of the administration, are on leave without pay for family reasons 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, besides this, it should be remembered that not all employees included in the headcount are taken into account when calculating the average headcount. 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 per month is determined by summing the number of employees on the payroll 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) and weekends, and dividing this amount by the number of calendar days of the month.

At the same time, the number of employees on the payroll on a weekend or holiday (non-working) day is taken equal to the payroll number of employees for the previous working day.

Example 1

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

The average number of employees for a period exceeding a month is determined as follows.

First, calculate the average number for each month of the period. Then sum up all the received averages and divide 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 worked for an incomplete reporting period, then the indicator is determined by summing up the average headcount for the months of work in the reporting period and dividing the amount received 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 staff of the enterprise consists of employees who work part-time, they are listed in the headcount as whole units for each calendar day, including non-working days of the week.

But when calculating the average number of employees, they are taken into account in proportion to the hours worked.

To calculate the average number of employees in these cases, two methods are provided.

With the direct method, to determine the indicator, you should:
1) calculate the total number of man-days worked by employees. To do this, the total 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;
2) the average number of part-time workers for the reporting month in terms of full employment is determined by dividing the worked man-days by the number of working days according to the calendar in the reporting month.

With a simplified method, you need:

1) part-time work divided 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 by the number of working days in a month.

The exception is employees for whom the law provides for a reduced working week (for example, persons under the age of 18; women who are provided with additional breaks in 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 the enterprise consists of:
- average number of employees;
- average number of external part-timers;
- the average number of employees who performed work under civil law contracts.

How to determine the first indicator, we discussed above.

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 who worked part-time, that is, in proportion to the hours worked. And according to the “contractors”, employees are accounted for each calendar day as whole units during the entire period of the contract.

Example 2

Let's use the conditions of example 1. Let's assume that two more external part-time workers and three "contractors" work at the enterprise.

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 whole month (29 calendar days).

The average number 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 "agreement" 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 "agreements" 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

Why do you need an indicator of the average headcount

It is calculated for the following purposes:
- determination of the need to submit reports in electronic form;
- recognition as part of other expenses for the purposes of taxation of profits of funds allocated for purposes ensuring social protection of persons with disabilities;
- calculation of the share of profits transferred to regional budgets at the location of separate divisions of the enterprise;
- confirmation of the right to use "simplified" (subclause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation);
- exemption from property tax in respect of assets used for production and (or) sale (clause 3 of article 381 of the Tax Code of the Russian Federation);
- filling out the payroll No. 4-FSS RF and No. 4a-FSS RF;
- filling in the annual statistical form No. 1-T "Information on the number and wages of employees by type of activity";
- determination of the quota for hiring persons with disabilities (Article 21 of the Federal Law of November 24, 1995 No. 181-FZ "On the Social Protection of Persons with Disabilities in the Russian Federation") and in other cases.

When you need an average

It is calculated for:
- confirmation of the right to use "simplified" (subparagraph 15, paragraph 3, article 346.12 of the Tax Code of the Russian Federation);
- filling in the statistical form No. P-4 "Information on the number, wages and movement of employees";
- filling in the quarterly statistical form No. PM "Information on the main indicators of the activity of a small enterprise" and in other cases.

The main indicators of the company's activity include information on the average number of employees. This calculation is made either by an accountant or an employee of the personnel department. The headcount is necessary when preparing reports to the Pension Fund, tax, Rosstat, IFTS, etc. In addition, at the beginning of each year, business entities must submit a report. Consider how to calculate the average number of employees.

The average headcount is an indicator of the number of employees of the company who were employed in it, calculated on average over a certain period.

According to the current norms of the law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.

A report on the average headcount must also be sent to newly registered entities. For them, the law provides for a special period - no later than the 20th day of the month following the month of registration of the company in the tax office. They also submit this report together with everyone at a certain time. This means that the average headcount for newly created organizations is presented twice.

These data are necessary when calculating taxes, other indicators, for example, the size of the average monthly wage. In addition, the average headcount is a criterion that distinguishes between economic entities when they submit reports to the tax and non-budgetary funds.

Important! Individual entrepreneurs who do not have employees are exempted from submitting these reports starting from 01/01/2014.

Where to submit and how to send reports

Existing regulations determine that the average headcount should be given by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at the location. If the firm has structural subdivisions, then it must report in general for all employees, including those employed in branches and separate branches.

This report can be filled out manually or using specialized programs and Internet services.

You can submit it to the tax office:

  • By directly handing a paper document to the inspector - in this case, two forms must be submitted, on one of them the responsible person puts a mark on receipt and returns it to the company representative;
  • By the method of sending a report on paper by mail with a description of the attachment;
  • With the help of electronic document management - for this, the company must have an EDS and an EDI program.

Depending on the region where the company is located, the IFTS may ask you to submit an electronic copy of it along with a paper document.

Deadlines for submitting the report on the average headcount

Once again, we note that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:

  • For newly organized organizations(IPs are not included here) - no later than the 20th day of the month following the one in which it was carried out.
  • For existing organizations and entrepreneurs who have employees, information is provided once a year - until January 20 of the year following the reporting one.
  • Upon liquidation of an LLC or closure of a sole proprietorship these reports must be submitted before the established date of deregistration or liquidation.

How to calculate the average number of employees

The calculation of this indicator must be approached responsibly due to the importance it has for the inspection bodies. When calculating it, it is necessary to use data, e and employees of the company, provision, etc.

Many specialized programs, if you enter all the necessary data into them, the average number can be calculated automatically. But it is still desirable for a company specialist to know the methodology for calculating this indicator.

Determination of the number for each day in a month

First you need to find out the number of full-time employees in the company. On working days, this value is equal to the number of people with whom labor agreements are signed, including those who are on business trips and on sick leave.

In this case, this volume does not take into account:

  • External part-timers;
  • Workers with work contracts;
  • Employees on maternity leave or caring for a baby;
  • Employees on study leave without pay;
  • Employees who, according to the contract, work part-time or weekly. At the same time, those for whom the reduced working time is fixed by law (for example, those employed in places with harmful 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 the employee fired on Friday participates in the calculation on Saturday and Sunday. Companies that do not have a single labor contract put “1” for the billing month, taking into account their leader, 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 fully employed employees for each day of the month divided by the number of days in the month:

Chm \u003d (D1 + D2 + ... + D31) / Kd, where:

  • D1, D2 ... - the number of workers for each day of the month;
  • Kd is the number of days in a month.

Example. From March 1 to March 17, the company had 15 full-time employees. March 18 was, so the total number by the end of the month was 16 people.

We get: (15 people * 17 days + 16 people * 14 days) / 31 \u003d (255 + 224) / 31 \u003d 15.45 the result is not rounded.

Calculation of the average number of part-time employees

First you need to calculate the total number of hours that part-time workers have worked. In this case, days spent on vacation or on 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 per month is divided by the product of the number of days of work in the month and the number of hours worked per day.

Chn \u003d Hs / Rch / Rd, where:

  • Hs - the total number of hours per month worked by part-time employees;
  • Rh - the number of working hours per day, in accordance with the duration of the working week, which is set in the company. So, if a 40-hour week is used, then 8 hours are set, 7.2 hours is set at a 32-hour week, 4.8 hours is set if the week is 24 hours long;
  • Rd - the number of days of work in a month, in accordance with the calendar.

Example. An employee in the month of March worked 24 days out of the entire month part-time. With a duration of 8 hours, this amounted to 4 hours a day.

Calculation: 24 days * 4 hours per 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 employees. The final value is rounded according to mathematical rules - more than 0.5 upwards, and less is discarded.

Chs \u003d Chm + Chn, where:

  • Chm - The received number of fully employed employees per month;
  • Chn - The received number of part-time employees for the month.

Example. Let's take the initial data of the above described examples, where employees worked for the month of March.

Calculation: 15.45 + 0.5 = 15.95

Calculation of the average number for the year

After the number has been calculated for each month, the average number for the entire year is determined.

To do this, the values ​​\u200b\u200bof all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.

Chg \u003d (Chs1 + Chs2 + ... + Chs12) / 12, where

  • Chs1 , Chs2 ... - 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, for some reports it is necessary to determine the quarterly number on average. It is produced in a similar manner, only the result of adding the indicators for the quarter is divided by three.

An example of calculating the average number of employees of an organization

In this example, we do not have a part-time worker. All work full time.

Billing month Initial data (number of employees) Calculation of indicators
January from 01 to 31.01.2015 - 16 people. 16
February from 01 to 25.02 2015 - 17 people;

from 26.02 to 28.02.2015 - 18 people.

 Since from February 1 to February 25, 25 days in the company there were 17 people and 3 days - from February 26 to February 28 - 18 people, we get: (17 * 25 + 18 * 3) / 28 = 17.1
March from 01.03 to 31.03.2015 - 18 people. 18
April from 01.04 to 30.04.2015 - 18 people. 18
May from 01.05 to 04.05.2015 -18 people;

from 05.05 to 31.05.2015 - 17 people.

 Since there were 18 people from May 1 to May 5, and 17 employees from May 5 to May 31, we get: (4*18+27*17)/31=17.1
June from 01.06 to 30.06.2015 - 17 people. 17
July from 01.07 to 31.07.2015 - 17 people. 17
August from 01.08 to 31.08.2015 - 16 people 16
September from 01.09 to 30.09.2015 - 16 people. 16
October from 01.10 to 25.10.2015 - 16 people;

from 26.10 to 31.10.2015 - 17 people

 (26*16+5*17)/31=16,2
November from 01.11 to 30.11.2015 - 17 people 17
December from 01.12 to 20.12.2015 - 18 people;
from 21.12 to 31.12.2015 - 16 people.		 (20*18+11*16)/31=17,3
Average headcount as of 01/01/2016

(16+17,1+18+18+17,1+17+17+16+16+16,2+17+17,3)/12=16,89

Result - 17

Penalty for not passing the average headcount

If a company or entrepreneur did not submit a report on the average number on time or did not submit at all, then the tax authority may impose a fine in the amount of 200 rubles for each document (according to the Tax Code).

In addition, through the court, a guilty official may be fined 300-500 rubles for the same violation. (according to the Code of Administrative Offenses).

However, even if the fine has been paid, the company or entrepreneur must file it anyway.

Also, failure to submit a report can be considered by the tax authorities as an aggravating circumstance in the event of other similar violations. This, in turn, will result in double fines in the future.

Average headcount form 2016

(KND form 1110018).

Information on the average number of employees is submitted by individual entrepreneurs and LLCs at the very beginning of the year - before January 20. The report itself provides information on the number of employees for the past year, for example, for 2018 as of 01/01/2019. Organizations submit a report in any case, the LLC has at least a director. But individual entrepreneurs draw up a report if any personnel were involved in the work in the previous year.

To issue all reports on employees and calculate all contributions will help automatic online service.

Why count at all? The average number of employees is one of the criteria for the possibility of applying special tax payment regimes, as well as other benefits in settlements with the state budget. One more point depends on this figure: how the reporting will be submitted to the tax and funds - in paper form or exclusively in electronic form. Finally, it is, in essence, a statistical indicator that characterizes the level of employment of the population on a national scale. You can download the form.

What formulas to use

The value of the average the number of employees at the end of the year is calculated in accordance with the Guidelines developed and approved by Rosstat (Order No. 772 dated November 22, 2017, as amended on December 29, 2018). You should rely on this document.

The calculation is made according to the formula:

MF (year) = [MF (January) + MF (February) + ..... + MF (December)] : 12

  • SC (year) - average. number of employees per year;
  • MF (January, .....) - average. number of employees by months;
  • 12 is the number of months in a year.

Let's immediately make a remark about the situation when the company worked only part of the year. In this case, the formula used is exactly the same: the average is added up for the months of work (for the rest of the months when the company did not work, it will be zero) and divided by 12.

It is the SCH indicator (year) that is put down in the information on the average number of employees, compiled in the form of KND 1110018.

The MF for each month is made up of two figures: the MF of workers who worked full days (MF full time) and the MF of workers who worked part-time (MF part-time).

Accordingly, the SC for each month is calculated using the formula:

MF (month) = MF full day + MF partial day

MF full day \u003d [H on the 1st day + H on the 2nd day + .... + H on the last date] : CD month

  • H on the 1st day, ... .. - payroll number of employees for each day of the month,
  • CD month - the number of calendar days.

It turns out that the average number of employees is calculated on the basis of the payroll of the company's staff. This concept is also worth mentioning separately.

The headcount covers everyone who works for you under an employment contract, that is, they perform work of a permanent or temporary nature. This also includes seasonal activities.

Who is included in the payroll? The list of persons is presented in clause 77 of the Instructions of Rosstat, it includes, among other things, employees on a business trip, homeworkers and newcomers on probation. Those who do not need to be taken into account in the calculations are listed in paragraphs 78-79 of these Instructions. Among the main categories that are not included in the payroll, we note external part-time workers, persons with whom labor relations are formalized by a civil law contract, employees on maternity leave / parental leave, employees on study leave without pay. The owners of the company should not be included in the payroll, except if they really work in the company and receive a salary.

Now we will tell you how to count the second component - midrange part-time. For calculations, we need to know how many person-days were worked out by employees who worked part-time. To do this, a similar indicator is calculated for each such employee according to the formula:

HOURS part-time: Standard

  • HOURS part-time - the number of hours worked by employees on a part-time basis;
  • The standard is the length of the working day (for a standard working week of 40 hours, this will be 8 hours).

Then the resulting figure is multiplied by the number of days worked in a particular month.

Now that for each employee who worked part-time, the values ​​of worked man-days have been obtained, we can calculate the MF part-time using the formula:

SP part-time = Total number of PD for part-time employees: RD month

  • BH - man-days - here we need the sum of all employees on a part-time basis;
  • RD month - the number of working days of the month.

Consider an example

LLC was registered on October 20, the company has a 40-hour week - 5 days. The list of employees from October 20 to November was 12 people, from November 1, another 10 new employees were hired. There were no part-time employees. Since December, the LLC hired a courier for a part-time job at 5 o'clock - in December, the employee worked 20 days. It is necessary to calculate the average number of employees per year.

So let's start with full-time workers. Their monthly average. the number by month will be equal to:

  • 12 people * 12 days (KD of work in October): 31 days (number of days in a month) = 4,65 - in October;
  • 22 people * 30 days (KD work in November): 30 days = 22 - In November;
  • 22 people * 31 days (KD of work in December): 31 days = 22 - in December.

Now let's calculate the average. number of part-time employees. Since the courier worked only in December, then:

  • 5 man-hours (day length) * 20 days: 8 hours (standard) : 20 days = 0,63 - in December.
  • October 4,65 ;
  • November 22 ;
  • December 22 + 0.63 = 22,63 .

To fill out a report to the tax office, it remains to make the last calculation:

  • MF (year) = (4.65 + 22 +22.63) : 12 = 4,1 person.

How to report to the tax office

Recall that information must be submitted before January 20 in the form specified in the Order of the Federal Tax Service No. MM-3-25 / [email protected] dated March 29, 2007. The current form can be downloaded. The document is a single sheet, where the details of the LLC or individual entrepreneur are first indicated, as well as the tax, in which information is submitted. The indicator of the average headcount is preliminarily rounded to an integer value according to the general rules of mathematics, in our example - up to 4 people.

Late submission of information is punishable by a fine of 200 rubles for the organization itself or individual entrepreneur, in the case of an LLC, its head can also receive a fine, it amounts to 300-500 rubles.