Annual average number of employees of the formula. Formula for calculating the average number of employees for the year, quarter, month and day

Organizations work staff of the main composition, persons arranged under civil law agreements, part-in. During the delivery of the accountant, it is necessary to calculate 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 it is necessary

The calculation of the average number of employees is carried out in situations when it is necessary to determine:

Does the enterprise have the right to "simplified"	At a simplified tax system, there are firms whose SRC is not more than 100 people.
Should the organization go to the general rule of taxation	If during the reporting period, the TSR exceeded 100 people, the company does not have the right to use "simplified"
Unified payment	The amount of tax is calculated by multiplying the HRC and coefficients
How to fill out the form number P-4	Section 2 forms indicates URC
Does the enterprise relates to small business entities	One of the indicators - the number of workers

Do not confuse this indicator with the average number. It is calculated:

when filling out an annual statistical form;
when presenting tax declarations;
in cases where the company is exempted from the payment of the ESN with no more than one hundred thousand rubles during the current period;
when applying special tax rates by organizations that carry out activities in the field of IT;
when calculating the share of the profits of individual offices;
when finding out the right to use USN;
in case of liberation from property tax;
when filling out the form No. 4 "FSS statement";
when filling out the report on voluntary contributions of certain categories of insurers.

External parties

How to calculate the average number of employees who work part-time? There are two techniques: direct and simplified calculation. Within the framework of the first, the total number of days of work, dividing the number of hours in a month to the duration of the day. The last indicator depends on the duration of the week. The CRCh for a month is private from the ratio of the number of worked days and the number of employed persons.

When using a simplified calculation scheme, the working hours are divided into duration of the day. Then the obtained value is multiplied by the number of days in the month. The final result is divided into the number of days of work in the period.

Minors employees, disabled people І and ІІ c. Do not relate to part-books, since for them there is a permanent day of work. The number of such employed persons is taken into account in the main composition. The calculation of the average examples of which will be presented later, does not include the vacation time, downtime, diseases, participation in strikes, including the fault of others.

Ivanov worked in an organization 20 days at 4 o'clock, Petrov - 18 days at 5 o'clock, Sidorov - 21 day 4.5 hours. There were 20 working days. The average number of temporary employees is:

direct account: [(20 x 4 + 18 x 5 + 21 x 4,5): 8]: 20 \u003d 1.65 people;
simplified scheme: (4: 8) x 20 + (5: 8) x 18 + (4.5: 8) x 21 \u003d 1.65 people.

Example 1.

In CJSC, there are 4 external parties. Data on employed persons are presented in the table below. The duration of the working day is 8 hours. In January, it was worked out 17 days. Calculate how many partners are working in the organization under a simplified method.

Employee	Incomplete time per day, people / h	Number of spent days in the period
Ivanova N. L.
Petrova D. Yu.
Sidorova R. O.
Alekhina N. D.

Ivanova: 4: 8 \u003d 0.5 people;
Petrov: 8: 8 \u003d 1 people;
Sidorova: 3: 8 \u003d 0.38 people;
Alekhina N. D.: 2.5: 8 \u003d 0.31 people.

We define the number of worked people-days:

0.5 x 17 + 1 x 8 + 0.38 x 17 + 0.31 x 17 \u003d 28.23.

28.23: 17 \u003d 1.66 people.

Persons working on civil law contracts

The procedure for calculating the average number of employees is the same as in the previous example. Such employees are taken into account as whole units. HPC is determined by the addition of similar indicators for all periods and divisions of the amount by the number of months. At the calculation is excluded:

IP without the formation of a legal entity;
employees with whom the organization has no contracts;
persons with whom the contracts for the transfer of property rights are concluded.

In non-working days, the value of the indicator for the previous day is applied.

Example 2.

Supplement the terms of the previous task. In January 2015, the company concluded with three employees of the contract:

09.01 to 26.01 - with old 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, 62 contract workers are employed in the organization. CRCh is: 62: 31 \u003d 2 people.

Example 3.

The organization has concluded civil law agreements in October 2014 with three employees for periods:

from 02 to 15 October;
from 09 to 20 October;
from October 17 to 29.

01.1: 0 slave.
02.10-08.10: 1 x 7 \u003d 7 slave. (On weekends, the value of the indicator for the previous working days is applied, that is, 1).
09.10-15.10: 2 x 7 \u003d 14 slave.
16.10: 1 slave.
17.10-21.10: 2 x 5 \u003d 10 slave.
22.10-29.10: 8 slave.

Total: 7 + 14 + 1 + 10 + 8 \u003d 40 slave.

Accuracy calculations

In the calculation process, it may occur when some data have fractional values. In order not to distort the results of the reporting, it is better not to round them. The exceptions are cases where the results obtained in further calculations will not be involved. For example, in cases where accounting simply needs to learn the average number of employed persons.

Calculation of the number of workers

Data on the average number of employees are used by statistical authorities to display the number of employed persons in the territories and sectors of the economy. These legal entities and their units are collected according to a single technique. The reporting separately allocates the average number of employed employees, the number of part-time and persons working under contracts.

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 Terms 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.

Alternative methods

How to calculate the average number of employees for the year? To sum up the indicator data for the calendar months, and then divide the obtained value to 12. This method provides clear figures, but requires a labor-intensive process. During the counting process, the entire working time table is analyzed.

Organizers for the year amounted to 250 people. In addition, the company has been issued:

Two external part-time points on 0.5 bets, which worked 7 full months.
Another partner worked all year on Pol.
3 people worked part-time 5 months by 0.5 bets.
Under contracts were employed 10 people for the period from February to September, 5 people - from April to December; 7 people - from June to November. All worked full months.

HRC \u003d 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 \u003d 265, 7 or 266 people.

Thus, 1.8 people worked in the organization in terms of the year. Particular day and 13.9 people. - under contracts.

In practice, other methods of calculation are used. If there are data to the beginning and end of the period, then the HRC is calculated as the medium-tariff.

Example

Known data on the number of employees:

at the beginning of the year - 280 people;
on 01.04 - 296;
on 01.06 - 288;
on 01.10 - 308;
on 31.12 - 284 people.

Determine the URC for the year:

: (5 - 1) \u003d 294 people.

If the data is known only for January and December, then the HRC would have calculated as a medium polymethetic:

HRC \u003d (280 + 284): 2 \u003d 282 people.

Both results give approximate numbers, but are often used in practice.

Average number (sch)

This indicator includes employees who have completed temporary and constant work, which one and more days received wages. The calculation of the person who appeared to work and absent:

in connection with the business trip;
due to illness;
in connection with the fulfillment of state bindings;
aimed at advanced training in educational institutions;
students, graduate students, followed by salary;
found in major, child care leave, "at your own expense";
due to strikes, provided that if the employee did not participate in them.

Employees occupying more than one bet or decorated as partners, when calculating the average indicator, are taken into account as whole units. The data is taken from the spent time table. 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 (Schol Jan. + Schol Feb. + ... Schra Dec.): 12.

An indicator for a month is calculated in the same way: the number of employees for every calendar day is divided into the number of days spent. 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.

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.

Algorithm

Workers who are occupied incomplete day are recorded directly proportional to 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. This situation is rare. Usually, in large enterprises, the number of hours spent hours and days does not coincide. In such situations, a different formula is used:

The average number of persons \u003d the number of worked people / h. In the period: Duration of the day: the number of calendar days.

The duration of the day is calculated on the basis of the working week. If the schedule provides for 40 hours of work in the week, then the duration of the day is 8 hours and so on.

Example 5.

The list of employed persons at the enterprise from 1 to 15 June was 100 people, and in the second half of the month - 150 people. In the period under consideration, two employees were on maternity leave. According to the rules, they are excluded at the rate. All other workers were received for a full day.

15 days x 98 people + 148 people. x 15 days \u003d 3690 people.
SCR: 3690: 31 \u003d 119,032, or 119 people.

Activities

How to calculate the average annual number of employees for the P-4 form? This report displays data on the organization's divisions and activities. Employees engaged in overhaul equipment, which is carried out by their own, are not allocated to a separate group, and take into account the type of activity. Also in the report should not be displayed separately auxiliary types of work: employees of management units, administration, accounting, security service, and communications. They are considered as the principal staff.

For statistics and reporting to the Tax Inspectorate, Russian enterprises and organizations require the annual calculation of the average number of employees. For the purposes of competent personnel management, several other indicators are used - the number of employees on average for the year. Consider both of these indicators.

Average number per year

Order of Rosstat from 02.08.2016 N 379 approved the form of report No. 1-T "Information about the number and wages of workers", which is reflected, incl., Indicator of the average number of employees for the year.

As follows from paragraph 8 of the instructions to fill this statistical form, the average number of employees per year is the amount of the number of employees for all months of the reporting year, divided by twelve.

When calculating the average number of indicators, in particular, considered:

actually appeared to work, regardless of whether they worked or not because of downtime;
working on business trips;
disabled, not appearing to work;
test and others.

It is important to note that external partners, persons who are in a student vacation, women in maternity leave, as well as care for the child, are not taken into account in this calculation.

Consider an example.

The average number of months is:

January - 345;
February - 342;
March - 345;
April - 344;
May - 345;
June - 342;
July - 342;
August - 341;
September - 348;
October - 350;
November - 351;
December - 352.

The average number for the year will be: (345 + 342 + 345 + 344 + 345 + 342 + 342 + 341 + 348 + 350 + 351 + 352) / 12 \u003d 346.

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. The formula for calculating the corresponding number Consider below.

The average annual number of employees. Formula of calculation

The number of employees of the enterprise for the specified indicator is calculated by the formula:

SchR \u003d Chring + ((PR * ME) / 12) - ((uv * months) / 12),

SCR is the average annual number of employees;

Chring is the number of employees of the enterprise at the beginning of the year;

Pr - the number of accepted workers;

mE - the number of full months of work (non-workers) taken (dismissed) employees from the date of employment until the end of the year is calculated;

WC - the number of dismissed workers.

An example of calculating the average annual number of workers:

In July, 3 people were employed, 1 person was fired in October. The number of employees at the beginning of the year is 60 people.

Sch \u003d 60 + ((3 * 5) / 12) - (1 * 3/12) \u003d 61

Consequently, in the case under consideration, the average annual indicator of the number of employees is sixty-one.

This figure gives an idea of \u200b\u200bthe structure of the average annual number of employees employed in the economy.

The number of people employed in the economy is a combination of workers in enterprises of all forms of ownership. When calculating this indicator, it is important to prevent re-calculation, as many people work immediately on several organizations. Reception and disposal of employees are issued by the order of the director. In accounting should also be the calculation of the average number of employees (for 2014, for example). These data are submitted when filling out the RVS form - 1 and 4-FSS.

Concept

- 2 employees worked for 4 hours within 10 days. They are taken into account as 0.5 units;

- 3 people worked for 2 hours 20, 7 and 5 days, respectively. They are taken into account as 0.25 people (2 \\ 8).

The average number of such employees was:

(0.5 x 10 x 2 + 0.25 x 20 + 0.25 x 7 + 0.25 x 5): 20 working days in a month \u003d 0.9 people.

This figure will be used in further calculations.

Data for quarter and longer periods

The number of employees for three months is defined by summing up the data for the previous 90 days and divisions of the amount by 3.

Example

In January, 494 people worked in the organization, in February - 498 people, in March - 502 people. Schol \u003d (494 + 498 + 502): 3 \u003d 498 people.

If an enterprise worked an incomplete quarter, then the calculation is made by summing up the data for months and dividing the amount by 3. The formula for calculating the average number of employees per year looks similarly. Data is summed up for all spent months, and the result is divided into 12. This is how to calculate the average number of employees for the year for the IFTS.

Example

Leave the terms of the task of the previous example. For six months, the score can be calculated in two ways: based on monthly and quarterly data.

SCR 1 option \u003d (215 + 221 + 215 + 235 + 228 + 224): 6 \u003d 223 people.

SCR 2 variant \u003d (217 + 229): 2 \u003d 223 people.

Similarly, the average number of employees per year is calculated.

Example Calculation of the SCR on newly created organizations

The company worked for an incomplete period. The organization was founded on November 26. On this day, 150 people worked on it. Three days before the end of the month, 15 more employees were taken. The SCR for December amounted to 168 people. How to calculate the average number of employees for the year?

Schol for November \u003d (150 x 3 + 165 x 2): 30 \u003d 26 people.

Schol for 4 square meters. \u003d (26 + 168): 3 \u003d 64.6 people.

SCR for the year \u003d (26 + 168): 12 \u003d 16.17 people.

At the enterprise that operated more than one month, 17 people were employed in terms of the year. These workers could be within other enterprises all the rest. There they are also taken into account in proportion to work time. It does not matter, at how many enterprises a person worked for a year. It is taken into account as a whole unit, only if all 12 calendar months worked. The calculation is always proportional. If a person worked 4 months, then when calculating it will be counted as 4/12 \u003d 0.33.

A task

The 40-hour 5-day week is established. From January to November, 15 people worked, four people were dismissed in December. For September and October with 5 employees were concluded on an incomplete day, for which they worked daily for 4 hours. During the year, 3 parties worked at the enterprise, which are listed in another company. How to calculate the average number of employees for the year? Formula:

(Jan Jan + ... + Schra Dec): 12

Since the part-time points are not taken into account, then from January to November, the score was equal to 15 people, in December - 11. We consider the number of persons who were present at the enterprise not all the time. In September and October were 22 work days:

(4 hours x 5 employees x 22 days.): 8 hours: 22 days. \u003d 2.5 people.

SCR for September and October amounted to: 15 + 2.5 \u003d 17.5 people.

Substitute these values \u200b\u200bin the formula:

SCR for the year \u003d (15 x 9 + 17.5 x 2 + 11): 12 \u003d 181: 12 \u003d 15 people.

Output

In order to account for labor personnel in the enterprise, as well as the formation of statistical data calculates the indicator of the average number. It is the number of persons who work in the organization during a certain period. First, the value of the indicator per day is considered, then for a longer period. The features of the calculation of each digit are different, but the general rule is one thing: during the costing it is impossible to allow a double account. The same person can work simultaneously in several structures. Therefore, external partmen, dismissed, military personnel and other persons are not taken into account in the list of organization. The data calculated for a shorter period (day, month) is used to calculate the indicator for a longer period (half, year).

In the average number (SCCH) include only workers for whom your company is a place of work. Therefore, the SCS will not fall partners and employees.

SSC for the year, quarter and any other period for more than a month calculated on the basis of the SCS for each month of this period p. Section 79.6, 79.7 of the instructions of Rosstat. For example, the SCC in January - August - 23 people, and in September - December - 27. Then the SCCh for the year - 24.33 ((23 people x 8 months + 27 people x 4 months) / 12 months) . The result is rounded to whole - 24 people.

To calculate the SCCh for a month, it is necessary to fold the SCCH of fully occupied workers and the average number of not fully occupied workers. Not fully occupied - these are only those who work part-time by agreement. Those who are incompletely relies by law, consider how fully occupied p. 79.3 instructions.

SCCH fully occupied employees per month is counting on the basis of their list of numbers for each calendar day of the month p. 76 instructions. For example, a list of $ 1st day - 30 people, and from 22 to 30 June - 31 people. Then the SCCh for June is 30.3 (((30 people x 21 days. + 31 people x 9 days.) / 30 days.). Considering rounding - 30 people. p. 79.4 instructions.

In the list of numbers, include all fully employed workers who are listed in your company for a specific day. It does not matter, man worked on this day, was on vacation or on sick leave. It is not necessary to take into account only workers in pregnancy and childbirth, unpaid school holidays and non-working on child care leave. If on vacation for child care worker works, it is included in the calculation p. 79.1 instructions.

The piston number on weekends and holidays is equal to the preceding working day. p. 76 instructions. For example, an employee dismissed on Friday, it is necessary to include in the list of Saturday and Sunday.

Example. Calculation of the average number for the month

On 01.08.2019 in the organization of 24 fully employed workers. On August 9, one of the workers went to the decret.

The list of employees on August 1 - 8 (8 days) - 24 people; on August 9 - 31 (23 days) - 23 people.

SSC for August, taking into account rounding - 23 people. (((24 people x 8 days + 23 people x 23 days.) / 31 days.).

The average number of not fully occupied workers for a month consider the formula p. 79.3 instructions:

The number of working hours in the month look in the production calendar. In the workers, turn on and working days per vacation and hospital. For each such day, take into account the same hours as a person worked on the last day before leaving or sick leave.

Example. Calculation of average number with part-time employees

As of 01.04.2019, 37 employees are in the organization:

33 - with full working time;
two external parties;
two with part-time workers who spent in April 203 hours.

In April 2019 - working hours.

CALCH CALCULATION FOR APRIL 2019

The list of fully occupied employees:

on October 1 - 18 and 23 - 30 (26 days) - 33 people;
on April 19 - 22 (4 days) - 32 people.

CCC fully occupied employees - 32.9 people. ((26 days x 33 people. + 4 days. X 32 people) / 30 days.).

The average number of not fully occupied employees is 1.2 people. (203 hours / 175 hours).

SCCH of all employees, taking into account rounding - 34 people. (32.9 + 1.2).

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