As the average number of employees of the new company is determined. Average number and average number: difference

In our case, it will be equal to 8 o'clock (40 hours: 5 h). The total number of man-days will be 23 people. ((65 people + 119 people): 8 h). 2. The next action, we calculate the average number of not fully occupied employees per month in terms of full-time employment. For this, we divide the result of the result of working days in the month (in December 21). We get 1.1 people. (23 people .-dn.: 21 days.). 3. To determine the average number of employees per month, add the previous indicator and the average number of other employees. That is, it is necessary to conduct separate accounting of such employees. In our case, the company has only 2 employees with incomplete working time, so the average number of December will be equal to 1.1 people. In full units - 1 person.

The number of employees on average per year

It must be borne in mind that the average number includes:

• the average number of employees;
• the average number of employees for external part-time employees;
• the average number of arranged employees in civil law agreements.

Please note the rules for calculating the average number reflected in the instructions of Rosstat. Since January 1, 2008, organizations of all forms of ownership are obliged to submit to the tax inspectorate information on the average staff no later than January 20 of each of each current year. To calculate the average number, the list number of employees for each day in the reporting period is determined.
For one month, the indicators are taken into account from the first to 31 minutes. For February - from 1 to 28 or 29.

The average number of employees

Calculation is excluded:

• external parties;
• persons who concluded a contract for a claim with a fellow scholarship;
• owners of the organization that did not receive salary;
• lawyers;
• employees who stay on maternity leave;
• student staff who were in additional, leave without salary salary;
• persons who work under contracts;
• employees aimed at work in another country;
• persons who have written a dismissal application and work out the remaining time.

The algorithm workers who are occupied incomplete day are recorded directly proportional to the spent time, but the report displays as entire units. If two employees are working in the organization the same number of days for 4 hours, they are taken into account as a whole unit full of work day.

The average number of employees: how to calculate for the month and for the year 2017

Attention

Thus, the statistical indicator of the average number for the year in the case under consideration is 346 people. In addition to statistics, this indicator is used for information submitted to the tax inspection. The form of information is contained in the annex to the order of the tax service of March 29, 2007.

These information must be submitted:

• organizations regardless of whether they attracted hired labor or not;
• entrepreneurs registered not in the current, but in the preceding years in the event of hired labor.

Thus, the average number indicator is used for reporting over the past year. For planning for the next year, the "average annual number" is used. Its calculation includes a greater amount of data compared to the average number.

How to calculate the number of employees

In this case, the average monthly number of employees working under civil law agreements is determined as follows: the number of December is the number of employees (people) 13 5 14 5 15 5 16 5 17 (day off) 5 18 (day off) 5 19 5 20 5 21 5 22 5 23 5 The average monthly number (5 + 5 + 5 + 5 + 5 + 5 + 5 + 5 + 5 + 5 + 5): 31 \u003d 1.8 The average annual number of employees working under civil-legal agreements is defined as follows: 1.8 people. -------------- 12 \u003d 0.2 people. Thus, for the reporting year, the average annual number of workers who have employment records is 53.8, external partners - 0.3, workers working under civil-legal agreements - 0.2.

How to calculate the average number of employees

Important

From December 10 to December 14, a student of Kuznetsov was sent to the company for the passage of industrial practice. The employment contract was not concluded with him. On December 18, 19 and 20, 3 people (Alekseeva, Buteakov and Viculov) were adopted for work on an employment contract (Alekseeva) with a trial period of two months. On December 24, the driver of Gorbachev filed a statement about the care and the next day he did not go to work. It is necessary to calculate the average number of employees for December.

Weekends and holidays in December were 1, 2, 8, 9, 15, 16, 22, 23, 30, 31, 31 numbers. Therefore, these days, the list of employees will be equal to the list of previous working days. That is, this figure on December 1 and 2 will be equal to the piston number for November 30, December 8 and 9 - for December 7, and so on.

How to determine the average annual number of employees

Info

An indicator for the month is determined by adding data for calendar days. The value of the coefficient on holidays and weekends is made to an equal indicator for previous working day. The average number of employees per year \u003d (Jan.

+ Schol Feb. + ... Schra Dec.): 12. The rate per month is calculated in the same way: the number of employees for every calendar day is divided into the number of worked days. If the calculated value is fractional, then the report indicates an account with rounding. The data in the tax for the previous year is submitted until January 20 of the current one.

There is a more convenient method of calculation. First, the number of workers employed full day is determined, and then those who work for several hours. The sum of these two indicators is calculated separately for each month, quarter and year.

How to calculate the average number of employees per year

The general formula has the following form:

• The average number of workers \u003d the average number of employees + the average number of part-time companies + the average number of civil-law persons.

Example 4 Supplement Conditions of Problem No. 2. Suppose that the average number of employed persons amounted to 52.3 people in January 2015. How to calculate the average number of employees for the month? Using the above formula. The number of partners was calculated in Example 1, and the number of persons working under contracts is in Example 2.

• HRC \u003d 52.3 + 1.66 + 2 \u003d 55.96 people.

How to calculate the average number of employees for the quarter, half a year, year? Similar method. It is necessary to sum up the data for each month of the period under consideration, and then the result is divided into their number.

Such employees are excluded from the list of numbers from the first day of the neboda to work;

• owners of the organization that do not receive wages;
• lawyers;
• servicemen.

• obscure
• internal partners,
• employees decorated in one organization for two, one and a half or less than one bet,
• persons who are accepted for part-time work, part-time working week or half rates.

The average number of the name of the indicator itself tells us that the average number is the average piston number of employees for a period of time. As a rule, for the month, quarter and year. Quarterly and annual calculation will rely on the month.

How to calculate the average annual number of employees per year

Rosstat dated November 20, 2006 N 69. Workers who are not included in the list of compounds are listed in paragraph 89 of the Resolution. They are not so much, so we advise everyone to remember:

• external parties;
• performing work under civil law agreements;
• working on special treaties with state organizations for the provision of labor (military personnel and persons serving a sentence in the form of imprisonment) and taken into account in the average number of employees;
• translated to work to another organization without salary salary, as well as aimed at work abroad;
• aimed at learning with a separation from work receiving a scholarship at the expense of the funds of these organizations;
• submitting a declaration of dismissal and stopped work before the expiration of the alert or stopped work without warning.

Organizations work staff of the main composition, persons arranged under civil law agreements, part-in. During the passage of statistical reporting, the accountant must be calculated by the average number of employees of the enterprise (HPC) and separately display all categories of employed persons. More about how to do it, read further. Why is it necessary to calculate the average number of employees are carried out in situations when it is necessary to determine whether the enterprise has the right to "simplified" on a simplified taxation system are firms, the SRC is not more than 100 people.

The calculation of the list of employees of the enterprise is one of the important reports that is submitted to state bodies. This preparation of statistical data, keeping accounting and the like elements, often not particularly understandable to a simple person. In any case, the requirements of laws are necessary, otherwise there will be problems with it. It should be remembered that not only the fact of filing a document is important, but also the correctness of its completion, timeliness, reflection of all changes and strict compliance with the established standards.

Definition

This is the number of all workers any individual organization. This includes everything, including those who work in different units, other structural units, perform their work at home, accepted only at a certain time (season) and so on. Absolutely all are indicated as integers. For example, even a person who works only for one season, and not the entire year, the list number of the enterprise will take into account as a unit, and not in the form of 0.25. The exceptions are those categories of employees who combine work, have no employment contract, or a group of persons working on the basis of a civil contract.

Basic provisions

Make up the list number of workers is obliged to be absolutely any enterprise that has its own balance. It should also definitely relate to legal entities. All information about the various divisions, teams, laboratories and the like structures that are located as part of the company are also submitted according to the same principles. It must be remembered that even if actually the department is not part of the company, but it is formally related to it, it is obliged to appear in the general report. The exception is those divisions that have their own balance. Here, at the request of the main structure, they can both provide the necessary information to the central office and transmit it on their own into the territorial statistical bodies.

The process of reporting is divided into timing. There are monthly, quarterly and annual varieties. In each of them, it is necessary to strictly follow the rules that the period of time begins from the very first number of the period (even if it is a day off, a holiday, and so on) and ends also the last date. For example, in the context of the year it will be from January 1 and December 31 without any exceptions. It is necessary to strictly adhere to the deadlines for the delivery of documents, since otherwise an error may appear and a fine will be imposed.

A responsibility

As in the situation with an absolutely any report that is sent to government agencies, in drawing up this document, it is always necessary to take into account the responsibility of key figures of the company. This common practice aimed at the maximum accuracy of information is provided in the report. Thus, the main culprits in the event of a discrepancy is found to become the chief accountant and the head of the department (structure, divisions, and so on). A piston number compiled by an employee is definitely an important document, and it must be rechecked by those responsible.

Report requirements

In mandatory, the document for filing to government bodies should be drawn up according to a strictly established form. There are a huge number of varieties, and for each individual situation, you can find perfectly appropriate. This will only be possible to accurately and correctly calculate the number is simply necessary for conducting document management in the procedure established by law. It should be remembered that any margin in the table is allowed only on the basis of the original originals. For example, if the employee fell ill, it is impossible to make changes without hospital or using it.

Another important element that is not known to everyone, but can significantly affect the final figures in the report - the transfer of departments or employees between companies. In such a situation, a person (or division) should be removed from the document only in the next period. The introduction is made in the same way. The next moment, which also deserves attention, is a mistake. If it was allowed and timely detected, it will be necessary to make changes and to that report in which the problem arose, and in all subsequent, where the numbers appeared from the wrong document.

List number

This category includes absolutely all employees, regardless of what time they were taken to work, even if this period of time is only one day. Properly compiled number is a guarantee of successful reporting without problems and errors. It is necessary to take into account those workers who for any reason are not present at the enterprise at a certain period of time.

Given the number of people who are obliged to enter the report, and those who are not specified in it is easier to list exactly the second. So, should not appear in the document all who are not in the state, it works on combat or in accordance with a certain agreement, which this individual concluded with a state or another. Employees who actually belong to this company, but at the moment work on another company, provided that they do not receive salary for the main place, are also not taken into account.

Separately, it should be said about students. The account number is a document about those who work at the moment, but not about those who are trained. That is, all potential employees, which at the time of the preparation of the report are trained, are internally or otherwise receive the necessary experience, the report does not contribute to the report. As soon as they fully and officially be hired, only then the mark of them will appear in the relevant document. And the last group of people who do not need to reflect in the report - quenched. Regardless of how this happened, a former employee is automatically removed from the list from the list.

Average number

This indicator is somewhat different from the above mentioned above. The average list of employees is used to calculate labor productivity, average salary, leak, consistency, turn coefficient, and the like. It is not possible to do all this with the help of a standard number, as it is taken in the calculation for a specific date. In this case, the calculation is made for a certain period.

Next, we consider how the average piston number is determined. The formula is relatively simple, but it needs to be understood. So, the first thing you need is to determine the number of days. They will be 30 or 31, depending on the month (in the February version - 29 or 28). Be sure to include any festive and weekend. Now take the number of workers and divide it to the number received in the previous paragraph. It is important to take into account that the number of employees on weekends will be identical for the same number for the previous working day. For example, on Friday there were 30 workers. As a calculation for Saturday, you also need to take the same 30 people. A similar situation will be in the event that 2 and more output days. That is, on Sunday, too, there will be 30 workers. It is very important to choose the right to choose all those employees who are included in this list, as they differ from what requires specifying a normal list. This requires special attention, because at this stage and most of the errors occur.

Employees in medium number

Not included in the list of such employees who are on maternity leave or leave to adopt a child. Additional childcare leave is also not taken into account. If the employee was sent to the construction, installation, performing commissioning or harvesting, regardless of whether it is paid for this money at the main service place, it should also not appear on this list. It should be remembered that it must be included in the list of this enterprise where it was sent. Another category of workers who also should not appear on the list are the disabled of the Second World War. Separately, it should be said about those employees who work not at the full rate. They need to be calculated according to the time that was actually worked out. But here are those who work on the full program, but at the same time perform their duties at home, all the same fit as full-fledged units.

An even more original way the number of employees who work under the contract with the state is calculated. With such a situation, it is important to accurately and correctly determine what their average piston number will be. The formula in this case will be as follows: FZ / SPP \u003d SCCH. Where the SZP is the average salary of one employee. FZ is a wage fund of all persons employed under the contract with government agencies. And the SCC is the average number. That is, if in general, all such employees received 100,000 rubles, and one employee's salary is 20,000 rubles, the number will be 100,000 / 20000 \u003d 5. And it does not matter that they actually worked 10 or 2.

Categories

All employees of the company are divided into two main employment groups. This is another important parameter that is required in order to correctly calculate a list of numbers. One category is workers, and the other - employees. First many times more than the second. So it makes sense to point out those who are less, and everyone else will automatically fall into the category of workers. So, the employees include all the leaders (both the entire enterprises and individual divisions). The main accountants, engineers, economists, editors, researchers, electricians and so on come here. These are persons falling under Category 1 code (all employees are also divided into 3 groups on codes). Ordinary engineers, accountants, mechanics, technicians and so on already go under the code 2, and secretaries, tablers, accountants and similar persons - 3 categories. All the indicated data is needed in order for the list of employees of the enterprise properly issued. This is not so important item, but when incorrect filling will also be considered an error.

Registration and dismissal

In addition to all other parameters, the report implies the separation in the arrival and departure indicators. That is, admission to work and dismissal from it. In this case, they are taken into account somewhat different ways. If the arrival is signed by the source, from where a new employee appeared, then the departure is determined by the type of dismissal. Just understanding exactly the moment, you can make a report correctly and determine the number of employees of the list. This may seem quite complicated, but for ease of perception below, we give a conditional table.

It should be understood that there are certain exceptions that should also be taken into account. Without them there will be no correct list of employees. This, in turn, can lead to errors, fines, and so on. So, all the persons who were previously occupied in minority activities, and then were transferred to the main one, in this list as newly arrived are not included. But those who used to serve, and then became workers, are indicated in a separate column. A similar situation at the departure. In addition, it must be borne in mind that all the absenteeism, even no dismissed employee, is also indicated in a special paragraph.

Felting and list

These indicators are very different from each other. It is important not to confuse them and when calculating only the correct indicators. Thus, the list of employees is, as mentioned above, the number of employees employed in various fields of the company's activities during a certain period. There are exceptions that are not included here, but they are not so much. But under a faded number implies the number of workers who are obliged to attend every day, throughout the relevant period of time. Naturally, excluding weekends or holidays. That is, if 100 employees can be on a list of numbers, then there will be only 20 them on the firmware, since everyone else can work at home, attract at a certain time or part-time and so on.

RESULTS

All of the above will help make a statistical report as correct and efficiently as possible. As a rule, on most enterprises, all processes have long been worked out and movement of workers who could cause difficulties in the design of the document are also familiar. In any case, if there is a controversial question or there is a situation that has not yet been encountered, it is best to study the problem in advance and clarify the data than to make a mistake.

Rosstat was issued orders No. 428 of 10.28.2013, with approved instructions for filling out the forms of monitoring statistical data. Such a document must be guided by calculating the average number of employees. Instructions should be used when filling out forms and intended for the Pension Fund.

The average number of personnel is an indicator, which will depend on the right to institution for benefits, such as, for example: the possibility of using a simplified tax system, the possibility of putting simplified statistical reporting, benefits on VAT and others.

In the middle number include:

• the average list number of employees;
• the average number of partners of external;
• the average number of employees who performed the work on a civil contract.

To count the average list of numbers, you must first determine the list number of employees for each day (calendar) reporting period. It takes into account:

• workers who are decorated in an employment contract for temporary, permanent, or seasonal work 1 day or more;
• owners of the organization who work and get wages in it.

It is necessary to take into account both the actual employees, and missing for any reason at work.

I.e, in the list number should be included:

• employees who came to work, including those who do not work in connection with the downtime;
• employees in if the institution retains salary for them, as well as in foreign short-term business trips;
• employees who did not go to work due to illness;
• workers who did not appear in connection with the implementation of public and public duties;
• employees who are accepted for work with the passage of the probation period, etc.

Calculation of the average number of employees

The average list of per year is determined by the summation of this indicator for all months of the year (reporting) and the division of the resulting amount by 12.

To determine the number for the month, it is necessary to summarize this figure for all days of the month and divide on the number of days in the month.

To calculate the average list of numbers per quarter, summarize this indicator for all months in the quarter and divide on 3

At the same time, it is necessary to take into account that the number of employees over the day off or a holiday is considered equal number for the previous working day.

In the case of 2 and more weekends or festive days in a row, the number for each such day is considered to be equal to this indicator for the working day, which preceded the weekend or holidays (holidays and weekends, see ⊗). The calculation of the average list of numbers is carried out in accordance with the daily taking into account the number of employees.

Their number for every day must meet the information that the number of workers who appeared and have not appeared to work.

Video certificate "Calculation of the average number of personnel of the organization"

Video training for calculating the average number of personnel working on various conditions: under the employment contract, part-time, change it, etc. The lesson conducts a teacher of the site "Accounting and Tax Accounting for Doodles", Chief Accountant Gandieva N.V. To view the occupation online, click on the video ⇓

Algorithm for calculating the average number of employees

1. Initially, we find the number of employees who have worked every day of the month.
2. Then we determine the average number over the month and for the quarter
3. In completion, calculate the number for half a year, 9 or 12 months.

Formula for calculating the list number of employees

This parameter is calculated for each day of the month, with each employee is defined as a whole unit.

In paragraph 79, the instructions provide a list of employees taken into account when calculating a list of numbers. It includes the following employees:

1) who came to work, as well as missing due to downtime;

2) employed on a part-time or week, as well as adopted on Polish, according to a staffing schedule;

3) missing due to temporary disability;

4) who were in office business trips, including employees who visited foreign short-term business trips;

5) missing due to the execution of public or state duties;

6) employed with a trial period;

7) who have concluded an agreement with the enterprise on the performance of work at home (obscons);

8) Students and persons studying in educational institutions working at the enterprise during production practices if they were credited to jobs;

9) temporarily torn off from work to send to educational institutions to acquire a new specialty or advanced training (if salary has been preserved);

10) in educational leave (if salary is partially preserved for them);

11) on vacation and entering educational institutions, as well as passing entrance exams without salaries on the place of work;

12) who had a day off for processing with general accounting of working time, as well as according to the schedule of the enterprise;

13) who are in the next and additional leaves provided in accordance with the law and regulatory documents, including employees who were on vacation, and were dismissed after it;

14) Having deserved a day of rest for employment in a non-working day;

15) employed for the purpose of replacement of workers missing for valid reasons;

16) who were on vacations for the care of the child, in connection with pregnancy and childbirth, as well as due to adoption of a newborn child;

17) participated in strikes;

18) on vacation without salary, while the duration of leave does not matter;

19) citizens of other states who worked in organizations in the Russian territory;

20) who were under investigation before the decision of the court decision;

21) Internal partmen.

An employee decorated as an internal part-book or two, or less than one bet in one organization, is taken into account in the list of numbers as one whole unit.

In the list of numbers such categories of workers are not included, as:

1) external parties;

2) who worked in civil law agreements;

3) employees torn off from work in order to send them to an enterprise for training in educational institutions and receiving a scholarship paid from the means of this enterprise; Employees with whom a special agreement for vocational training with his fellow scholarship during study;

4) brought to work in accordance with agreements concluded with government agencies to provide labor;

5) transferred to work to another company without salary preservation, as well as persons aimed at work abroad;

6) lawyers;

7) members of a cooperative who do not have employment contracts with the enterprise;

8) submitted the application for dismissal and stopped work without warning or before the expiration of the warning. This category of workers is excluded from the list of numbers from the first day of the unbody to work;

9) owners of an enterprise that do not receive salary;

10) servicemen who are in the performance of their military duties.

The list of employees for non-working day is equal to their number for the previous working day.

Calculation of the average number of employees for the month

When performing such a calculation, it is necessary to exclude from the list of following employees:

• women who were on vacation due to pregnancy and childbirth;
• persons who were in holidays due to adoption of the newborn from the maternity hospital;
• workers who were on maternity leave;
• persons who studied in educational institutions or surrendered entrance exams with additional leave without salary conservation;

Employees who were not included in the list of composition and were attracted to work on special treaties with government agencies for the provision of additional labor, are taken into account in the average number as whole units.

Calculation of the average number of employees who have worked out at all time

To determine the average list of persons who have worked for incomplete working hours, it is necessary to take into account them in proportion to the time they actually worked.

The calculation of the number of such employees is as follows:

1. First calculate the final number of days spent by these persons by dividing the total number of man-hours for the reporting month for the time of the working day, (8 hours, or 4.8 hours).
2. After that, the average number of partially occupied employees during the reporting period in terms of employment is complete.

The number of man-days that was worked out, divide on the number of days (workers) in the reporting month. As for employees who have worked out part-time time according to a staffing schedule, an employment contract or transferred from their written consent to incomplete working hours, they are taken into account in proportion to spent time.

1. Determine the total number of man-days that have been worked out by these employees. To do this, the total number of worked person-hours for the reporting month is divided into the duration of the working day. It should take into account the duration of the working week. Example:
   24 hours - for 4 hours (hours) (at a 6-day working week) or 4.8 hours (at 5 days);
   36 hours - by 6 h (at 6 days) or 7.2 h (at 5 days);
   40 hours - by 6.67 h or 8 hours, respectively.
2. After that, the average number of employees who had part-time employment for the reporting month, taking into account their full employment. For this, the number of worked man-days is divided into the number of calendar working days in the reporting month. At the same time, the clock for the previous working day is conditionally included in the number of worked people-hours over the days of vacation, diseases, non-appearance (if they accounted for on working days in accordance with the calendar).

When calculating the average number of employees per month, a list of employees per month for the month of the calendar is summed up. All non-working days are also taken into account. The result must be divided by the number of days in a month.

An example of determining the average number of employees

Consider how the calculation is made for employees who have worked for a full-time (at a 5-day working week) for the reporting month September 2014

Numbers month	List number workers	Employees excluded from the list numerous	Employees futing B. medium-line number
1	400	1	399
2	401	1	400
3	401	1	400
4	403	1	402
5	403	1	402
6	405	2	403
7	405	2	403
8	405	2	403
9	405	2	403
10	404	2	402
11	404	2	402
12	404	2	402
13	404	2	402
14	404	2	402
15	404	2	402
16	405	2	403
17	405	3	402
18	405	3	402
19	405	3	402
20	405	3	402
21	406	3	403
22	407	3	404
23	406	3	403
24	406	3	403
25	406	3	403
26	407	3	404
27	407	3	404
28	407	3	404
29	407	3	404
30	407	3	404

TOTAL: 12074.

The total number of accounts for the entire calendar month, which fall into the average number, is 12074, the number of days in the month is 30. In this case, the number of employees for September amounted to 402 people (12074: 30).

Example of calculation at part-time week

Calculation of the average number of employees for the quarter

The average number of employees in one quarter is calculated as follows: the average number of employees in all quarterly months is consisted, and then the result is divided by 3 months.

Calculation for 6, 9 or 12 months

The average number of workers over a certain period of time is calculated as follows: the average number of employees for all months of the reporting year and the result is divided into an appropriate number of months.

If an enterprise functioned an incomplete year, then to determine the average number of employees for the year, the number of employees for all months of work of the enterprise and the result is divided by 12.

Examples of calculating the average number of employees

An example of calculating the average number of employees No. 1

The average list of employees of Omega LLC on December 29, 2013 is 340 people. In this institution, a 5-day working week, on December 30 and 31, respectively, Saturday and Sunday, the number of the list was the same. In accordance with Article 112 of the Labor Code, festive non-working days are considered: 1, 2, 3, 4, 5, January 7th. On January 9, 5 new employees were adopted. In the period from January 11 to 25, 4 employees were on vacation without salary salary, from the 15th - one employee went to maternity leave, 17- one worker was fired. Total, during the calculation of the figure for January 31, 10,563 people and days participated. The average piston number in January is 341 people (10,563 people-days: 31 days). To calculate the average list of numbers for any other period, it is necessary to fold this indicator for each month, which is involved in the calculation, and divide the resulting amount by the number of months for the period.

An example of calculating the average number of employees No. 2

Call in one click

Calculation of the average list of LLC Omega, for the period: January-April 2014. Following that the average piston number for February amounted to 339.52 people; for March - 338.64 people; For April - 340.92 people. In January, such an indicator was 340.74 people. The average piston number for this period is 340 people ((340.74 + 339.52 + 338.64 + 340.92): 4).

What are the deadlines for the surrender of the average number in the tax inspectorate of companies that only registered companies that already lead their activities.

The main indicators of the company include information on the average number of employees. This calculation produces either an accountant or employee of the personnel department. The list number is necessary when drawing up reports in PF, tax, Rosstat, IFTS, etc. In addition, at the beginning of each year, business entities should pass a report. Consider how to calculate the average number of employees.

Who should provide information on the average number of employees

The average number is an indicator of the number of employees of the company that were occupied in it, which is valid on average for a certain period.

According to the current standards of the law, it must expect this indicator all business entities. This is not only an organization, but also entrepreneurs who are employers.

Report on the average number needs to be sent also to recently registered subjects. For them, the law provides for a special period - no later than the 20th of the month following the month of registration of the Company in the tax. They also give this report with all at certain times. This means that the average number for newly created organizations is represented twice.

This data is required when calculating taxes, other indicators, such as the size of the average monthly wage. In addition, the average number is a criterion that delimits the economic entities when they are submitted by reports to tax and extrabudgetary funds.

Important! Individual entrepreneurs who have no employees are exempt from the delivery of this statement since January 1, 2014.

Where to provide and ways to send reporting

The existing regulations determine that the average number should give up by individual entrepreneurs at the place of registration, that is, residence, and organizations at the location. If the firm has structural divisions, it should be reported in general for all employees, including those employed in branches and separate offices.

This report can be filled into manual or using specialized programs and Internet services.

You can submit it to the tax inspection:

• By directly presenting the inspector of a paper document - at the same time, two blanks need to be served, on one of them, the person in charge puts the mark of receipt and returns it to the company to the representative
• Method for sending a report on paper by mail with an attachment description
• With the help of electronic document management - for this, the company must be EDS and the EDU program

Depending on the region of the location of the company, the IFNS may ask to submit to its electronic copy along with the paper document.

Dates of the surrender of the report of the average number

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

For newly organized organizations (IPs are not included) - no later than the 20th day of the month following the one in which LLC was registered

For operating organizations and entrepreneurs who have employees information is provided 1 time per year - until January 20, following the reporting

When liquidating LLC or the closure of SP, this reporting must be provided to the established date of removal from accounting or liquidation

How to calculate the average number of employees

To calculate this indicator, it is necessary to approach responsibly in connection with the importance of which it has for inspection bodies. When calculating it, it is necessary to use the data on the time of work, orders for the reception and dismissal of employees of the company, the provision of vacations, etc.

Many specialized programs if they contribute all the necessary data, the average number can calculate automatically. But the company's specialist is desirable to still know the methodology for calculating this indicator

Determining the number every day in the month

First you need to find out the number of fully occupied employees at the company. On working days, this value is equal to the number of people with whom the labor agreements are signed, including those who are on business trips and on the hospital.

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

• External parties
• Employees with contract agreements
• Employee on maternity leave or baby care
• Employees in educational leave without payment
• Employees who work in an incomplete day or week. At the same time, those for whom abbreviated operation time is enshrined by law (for example, occupied in places with harmful conditions) in the calculation taken into account

Important! The number of workers on the day off is considered the same as the last working day in front of him. This means that the employee is fired on Friday participates in the calculation on Saturday and Sunday. Companies that have not concluded a single employment contract for the estimated month "1", taking into account their leader, even if he does not receive salary.

Monthly calculation of the number of employees with full-time

This number is defined as the amount of the number of fully working employees for each day of the month, divided by the number of days in the month:

H m \u003d (d 1 + d 2 + ... + d 31) / To D. Where:

• D 1, d 2… - the number of workers for every day of the month
• To D. - number of days in a month

Example. From March 1 to March 17, 15 employees worked for a full day. On March 18, a new employee was hired, thus the total number until the end of the month amounted to 16 people.

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

Calculation of the average number of partially employed employees

First you need to calculate the total number of hours that workers employed not full of day have developed. At the same time, days spent on vacation or hospital are considered by the number of hours spent on the last day preceding this event.

Then the average number of such employees is determined. For this, the total amount of hours spent by them in a month is divided into a product of the number of days of work in the month and the number of working hours per day.

H n. = H S. / R C. / R D Where:

• H S. - Total number of hours per month developed by partially occupied employees
• R C. - The number of working hours per day, in accordance with the duration of the work week, which is established in the company. So, if a 40-hour week is used, then put 8 hours, 7.2 hours is placed at the 32nd-hour week, 4.8 hours is set, if the duration of the week is 24 hours
• R D - number of days of work in the month, in accordance with the calendar

Example. In March, an employee in March worked 24 days from the past month to Polish. With a duration of 8 hours, this was 4 hours a day.

Calculation: 24 days x 4 hours a day / 8 hours week / 24 \u003d 96 / 8/24 \u003d 0.5 The result received is not rounded.

Calculation of the average number of all employees per month

To determine the total number, it is necessary to add the average number of fully occupied and partially occupied employees. The final value is rounded according to the mathematical rules - more than 0.5 upwards, and less - discarded.

H S. = H M. + H n. Where:

• H M. - the resulting number of fully occupied employees per month
• CN - the resulting number of partially occupied employees per month

Example. Take the source data above the examples described where employees worked for March.

Calculation: 15.45 + 0.5 \u003d 15.95

Calculation of average number per year

After the quantity was counted for each month, the average number is determined for the entire year.

For this, the values \u200b\u200bof all 12 months are folded, and the resulting number is divided by 12. The total number is rounded in a large or smaller side.

H G. = (H c1 + H c2. + … + H c12 ) / 12, where

• H c1 , H c2. ... - the resulting average number for every month

If the company was registered during the year and did not work all the period, then the final 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 order, only the result of the addition of indicators for the quarter is divided into three.

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

In this example, we have no partially occupied employees. All work at full rate.

Estimated month	Initial data (amount of workers)	Payment indicators
January	from 01 to 31.01.2016 - 16 people	16
February	from 01 to 25.02.2016 - 17 people From 26.02 to 02/28/2016 - 18 people	Since from February 1 to February 25, 25 days in the company was 17 people and 3 days - from February 26 to 28 - 18 people, we get: (17 x 25 + 18 x 3) / 28 \u003d 17,1
March	from 01.03 to 03/31/2016 - 18 people	18
April	from 01.04 to 04/30/2016 - 18 people	18
May	from 01.05 to 04.05.2016 -18 people from 05.05 to 05/05/2016 - 17 people	Since from May 1 to 5 there were 18 people, and from May 5 to 31, 17 employees, we get: (4 x 18 + 27 x 17) / 31 \u003d 17,1
June	from 01.06 to 06/30/2016 - 17 people	17
July	from 01.07 to 07/31/2016 - 17 people	17
August	from 01.08 to 08/31/2016 - 16 people	16
September	from 01.09 to 09/30/2016 - 16 people	16
October	from 01.10 to 25.10.2016 - 16 people from 26.10 to 10/31/2016 - 17 people	(26 x 16 + 5 x 17) / 31 \u003d 16.2
November	from 01.11 to 30.11.2016 - 17 people	17
December	from 01.12 to 12/20/2016 - 18 people from 21.12 to 12/31/2016 - 16 people	(20 x 18 + 11 x 16) / 31 \u003d 17.3
Average number on 01/01/2017		(16 + 17,1 + 18 + 18 + 17,1 + 17 + 17 + 16 + 16 + 16,2 + 17 + 17,3) / 12 = 16,89 Result - 17.

Penalty for nonstunation of the average number

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

In addition, through the court to the guilty official may be imposed by a penalty of 300-500 rubles. (according to the COAP).

However, even if the penalty was paid, the company or entrepreneur must still file it.

Also, not a report may be considered a tax as an aggravating circumstance when other similar violations appear. This, in turn, will entail in the future overlapping penalties in a double size.

Does an individual entrepreneur applying PSNs, in the calculation of the average number of employees? The answer to this question is given in published.

Regulatory act for calculating the average number

The specialists of the financial ministry indicated that the average number of employees is determined in the manner established by Rosstat. In particular, instructions should be guided by the filling in forms of federal statistical observation (hereinafter referred to as instructions):

• No. P-1 "Information on the production and shipment of goods and services";
• No. P-2 "Information on investments in non-financial assets";
• No. P-3 "Information on the financial condition of the organization";
• No. P-4 "Details of the number, wage and motion of workers";
• No. P-5 (M) "Basic information on the activities of the organization."

They are approved by order of Rosstat from 10/24/2011 No. 435.

Definition of average number

Under paragraph 77 of the instructions in include: -; - the average number of external parties; - The average number of employees who perform work under civil law agreements.

From here, the Ministry of Finance of Russia concluded that the PSN is entitled to apply an individual entrepreneur, the average number of employees whose employees together with external part-time and working on civil law agreements is up to 15 people (inclusive). As for the most individual entrepreneur, it is not taken into account when calculating employees.

Example 1.

Individual entrepreneur O.P. Lapshin is engaged in the provision of excursion services. In 2013, he switched to PSN. The term of the patent - from January 1 to December 31, 2013.

To verify the availability of the right to use PSN O.P. Lapshin decided to calculate the average number of his employees from January 1 to March 31. During this period, reaffection of excursion services helped him employees who: - He worked in his employment contract; - carried out labor responsibilities for civil law agreements; - were invited from other organizations for part-time work.

At the same time, O.P. Lapina The average number of employees amounted to 4 people, the average number of external parties - 6 people, the average number of employees who work under civil law agreements - 5 people.

Thus, the average number of employees from O.P. Lapshin made up 15 people (4 + 6 + 5), which does not go beyond the fixed limit.

So, in April, he has the right to apply PSN, of course, if he did not violate the conditions for the magnitude of revenues from the implementation and timely payment of the tax (payment of a patent).

Calculation of medium number

Recall that according to paragraph 78 of the instructions, the average number of employees per month calculates by the formula:

The average number of employees for the month \u003d the sum of the test number of employees for each calendar day of the month: the number of calendar days of the month

In determining the amount of the list of employees, the list of employees for each calendar day of the month is taken into account, that is, from 1 to 30 or 31 numbers (for February - 28 or 29 numbers), including festive (non-working) and weekends.

The number of employees of the piston composition for the weekend or festive (non-working) day take an equal number of employees for the previous working day.

The average number of employees is calculated on the basis of daily accounting of the list of employees. The latter needs to be clarified on the orders for the reception of employees, about the transfer of them to another job, on the termination of the employment contract.

The number of employees of the piston composition for each day must comply with the data of the accounting of working time accounting, on the basis of which the number of employees who appeared and did not go to work establishes.

The average number of employees is calculated according to a list of literature, which is provided for a specific date, for example, for the last number of the reporting period (paragraph 79 of the instructions).

In the list number includes mercenaries who have worked on and performing constant, temporary or seasonal work one day or more.

In the list of employees for each calendar day, both actually working and missing for any reason, for example:

• located in. Condition - for them is saved in this organization;
• not appeared to work on illness;
• missing at work in connection with the fulfillment of public or public duties.

Among the workers who are not included in the list of numbers, in particular, indicate (paragraph 80 of the instructions):

• accepted part-time work from other organizations;
• performing work under civil law agreements;
• submitting a declaration of dismissal and stopped fulfillment of labor duties before the expiration of the warning period (ceasing work without warning of the administration).

Some workers are not included in the middle number. These include (paragraph 81.1 of the instructions):

• women who were in maternity leave;
• persons who were on vacations in connection with the adoption of a newborn baby directly from the maternity hospital, as well as in;
• employees who are trained in educational institutions and are in additional leave without salary conservation entering educational institutions on vacation without salary to pass entrance exams.

Example 2.

Employees of an individual entrepreneur O.P. Lapshin work on the schedule of the five-day working week. The table shows the data for March for the number of employees who performed the full-time work.

Number of month	List number of employees	Including not to be included in the SSCR (paragraph 81.1 of the instructions)	Are subject to inclusion in the SSR (gr. 2-gr. 3)
2 (Saturday)
3 (Sunday)
8 (non-working holiday day)
9 (Saturday)
10 (Sunday)
16 (Saturday)
17 (Sunday)
23 (Saturday)
24 (Sunday)
30 (Saturday)
31 (Sunday)

The table shows that the amount of the number of employees of the list of per all days to be inclusive in the average number is 135.

The calendar number of days in the month is 31. Based on this, the USSHR for March will be 4.35 people (135: 31).

The SSR for the quarter is determined. It is necessary to fold the USCS for all months of the organization's work in the quarter and divide the amount obtained by three (paragraph 81.5 of the instructions).

Example 3.

In January - 3 people;

For February - 4.65 people;

For March - 4.35 people.

Thus, the SSCR for the first quarter will be 4 people [(3 + 4.65 + 4.35): 3].

To determine the SSCR for the period from the beginning of the year to the reporting month, it is incredibly necessary to fold the SSCR for all months, expired from the beginning of the year on the reporting month inclusive. Then split the resulting amount for the number of months from the beginning of the year, that is, respectively, 2, 3, 4, etc. (paragraph 81 .6 of the instructions).

Example 4.

Individual entrepreneur O.P. Lapshin has the following USCHR data:

In January - 3 people;

For February - 4.65 people;

For March - 4.35 people;

For April - 6 people

Thus, the SCCR for the period from January 1 to April 30 will be 4 people [(3 + 4.65 + 4.35 + 4): 4].

Reflection in the application for a patent

An individual entrepreneur who decided to apply PSNs, the average number of employees must be specified in the application for a patent.

In it, the taxpayer should indicate:

• information on what entrepreneurial activity is carrying out either with the involvement of hired employees (including in civil law agreements), or without their involvement;
• the average number of attracted employees or zero, if they are not attracted.

It must be borne in mind that the constituent entities of the Russian Federation have the right to establish the amount of the potentially possible to obtain an individual entrepreneur annual income, including depending on the average number of employees.

In a commented document, the specialists of the Financial Ministries believe that an individual entrepreneur who does not attract entrepreneurial activities in relation to which PSNs, employees, employees apply to the group "The average number of employees up to 5 people inclusive" is applied.