As the average number of employees is determined. Online calculator for calculating the average number of employees

In some cases, enterprises and IP need to calculate the average number of employees. Every year before January 20, the Organization provides data on the average number of employees in the FTS. The average number of employees (sch) is one of the decisive criteria in obtaining some benefits. For example, the SCR must be calculated to obtain the possibility to apply a simplified tax system (in order to use the patent system, the average number of employees in the IP should not exceed 15 people), to obtain benefits for some taxes or to obtain additional opportunities to have the right to Small businesses.

The average number of employees is made up of three components:

the average number of employees;
the average number of part-time employees;
the average number of employees involved on the basis of civil contracts.

Documents regulating the calculation of the average number

The procedure for calculating and applying such an indicator, as the SCR regulate the following regulatory acts:

Instructions for filling out forms Stat. observations approved by order Rosstat No. 428 of 10/28/2013;
NK RF;
law No. 209-FZ dated 07.24.2007;
TK RF;
letter of the Ministry of Finance of the Russian Federation No. 03-11-12 / 38 of 03/28/2013

What categories of employees are included in the calculation of medium number?

In the calculation of the average number of employees (SSCR), all employees are taken into account as those that were attended by the workplace and those who were absent for any other reasons. In particular, employees who are being taken into account

attended the workplace full day, including those who did not fulfill their duties due to downtime;
were on business trips (including overseas);
were on the hospital (with the exception of maternity hospital);
performed government or public tasks instead of work;
they performed their responsibilities during an incomplete working day (with the exception of external parties);
were on probation;
were in the next vacation or vacation for education, etc.

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

employees combining work in several organizations;
personnel working on civil law agreements;
employees who did not go to work until the expiration of the notification of dismissal;
women on pregnancy and childbirth;
employees on child care leaves;
servicemen undergoing service in the Armed Forces of the Russian Federation.

Calculation of the average number of employees

In order to calculate the USCHR, it is necessary to divide the number of personnel for every day by the number of days in the design period. When determining the number of personnel for a specific day, it is necessary to take into account all categories that are included in the SSCR regardless of whether they were attended at work or not. At the same time, workers who fulfill their characteristics during the reduced working day are particularly taken into account. Their calculation includes based on time spent.

Example: The employee is accepted for a position with a working day duration of 6 hours. It is included in the calculation of the SSCR in this amount:

6 h / 8 h. \u003d 0.75 people;

It is important to remember that if the staff moved to a shortened working day at the initiative of the employer, then the calculation of the SSCR should include complete units regardless of the duration of their working day. The calculation of the SSCR is carried out by the formula:

the amount of the number of personnel for every day / number of days in the estimated period

Example: In March, 53 employees worked in the company for 4 days, 55 employees and 51 employees for 6 days - 51 employees. The calculation of the SCM will look like this:

(4 * 53 + 21 * 55 + 6 * 51) / 31 \u003d (212 + 1155 + 306) / 31 \u003d 53.96 people.

The SSRs must be rounded to an integer, therefore, in our case, it will be 54 people.

The calculation of the SSCR for the quarter is performed on the basis of the indicators of all months that are included in it. And the calculation of the SSCR for the year is based on the indicators of each quarter, which includes it.

Example: In January, the SCCR amounted to 50 people, in February - 47 people, and in March - 54 people. The average number for the first quarter will be:

(50 + 47 + 54) / 3 \u003d 50.33 people, since the result must be brought to an integer, the Quarter SCCR is rounded up to 50 people.

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

Calculation of the average number of personnel

After calculating the SSCR, it is necessary to determine the external partners and employees who perform certain obligations on civil law agreements. For the calculation of the part-time, the same methods are used as for personnel working a shortened day. That is, their participation is calculated in proportion to spent time.

The calculation of the SCR operating under the GP of the Contracts is carried out at the calculation of the whole unit for each day throughout the term of the Agreement, regardless of the personnel, the remuneration was paid. The average number is calculated by the summation of the average number of employees of each of the specified categories.

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.

The average number is The indicator of the number of employees of the company, which 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 serve, on one of them the person in charge sets the mark on receipt and returns it to the representative of the company;
Way to send a report on paper by mail with an attachment description;
With the help of electronic document management - for this, the company should be the 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 (IP is not included here - no later than the 20th day of the month following the one in which it was carried out.
For existing organization and entrepreneurswho have employees information is provided 1 time per year - until January 20 of the year following the reporting.
When liquidating LLC or the closure of IP 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 data, e and company employees, providing, 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;
Employees on maternity leave or care for the baby;
Employees in educational leave without payment;
Employees who work in an incomplete day or week. At the same time, those for whom the abbreviated operation time is enshrined by law (for example, occupied in places with harmful conditions) in the calculation are 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:

CM \u003d (D1 + D2 + ... + D31) / CD, where:

D1, d2 ... - the number of workers for every day of the month;
KD - the number of days in the month.

Example. In March 1 to March 17, 15 employees worked in the company. On March 18, there was thus the total number until the end of the month amounted to 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 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.

CN \u003d emergency / RF / RD, where:

Emergencies - the total number of hours for the month developed by partially occupied employees;
RF - 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 it raises 8 hours, 7.2 hours is set at a 32-hour week, 4.8 hours is put if the duration of the week is 24 hours;
RD is the number of days of work in a month, according to 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 * 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 workers. The final value is rounded according to the mathematical rules - more than 0.5 upwards, and less - discarded.

EFC \u003d CM + CN, where:

World Cup is the number of fully occupied employees for the month;
CN - the resulting number of partly 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.

CG \u003d (emergency room + emergency room + ... + hs12) / 12where

Emergencies1, CHS2 ... - the resulting average number for each 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 employee. All work at full rate.

Estimated month	Source 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 02/28/2015 - 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 28 - 18 people, we obtain: (17 * 25 + 18 * 3) / 28 \u003d 17,1
March	from 01.03 to 03/31/2015 - 18 people.	18
April	from 01.04 to 04/30/2015 - 18 people.	18
May	from 01.05 to 04.05.2015, -18 people; from 05.05 to 05/31/2015 - 17 people.	Since from 1 to 5 May it was 18 people, and from May 5 to 31, 17 employees, we obtain: (4 * 18 + 27 * 17) / 31 \u003d 17,1
June	from 01.06 to 06/30/2015 - 17 people.	17
July	from 01.07 to July 31, 2015 - 17 people.	17
August	from 01.08 to 08/31/2015 - 16 people	16
September	from 01.09 to September 30, 2015 - 16 people.	16
October	from 01.10 to 25.10.2015 - 16 people; from 26.10 to 10/31/2015 - 17 people	(2616+517)/31=16,2
November	from 01.11 to 30.11.2015 - 17 people	17
December	from 01.12 to 12/20/2015 - 18 people; From 21.12 to 12/31/2015 - 16 people.	(2018+1116)/31=17,3
Average number on 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 average number

If a 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 NK).

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.

Average number form 2016

(Form of KBD 1110018).

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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Among the majority of documentation provided to the tax service, it is worth allocating the average number of employees. It is served annually until January 20. It is possible to calculate it with the help of simple formulas, having a working time accounting table and knowing the characteristics of the calculation of this value.

Definition

Average number - The average number of employees involved in the enterprise at a certain time interval. This value is used for some tax operations, 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 a few months, a quarter.

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

According to current legislation, IP and managers of organizations are obliged annually to submit information about the SCC in the tax service over the past year. These data are taken into account when confirming benefits and are used to verify compliance with the Labor Code of the Labor Code.

The method of calculation is described in detail in the order of Rosstat No. 278, which was approved on November 12, 2008.

Who is schc?

The company includes:

Persons hired by the employment contract, which are performed both permanent and temporary work;
Working owners who receive salary in the enterprise.

SCCH persons

In the SCC, the calculations do not include:

Part-time persons or so-called external parties;
Women on maternity leave;
Persons in poor educational leave;
Persons who concluded a civil law agreement with the enterprise;
Persons redirected to another place of work outside this enterprise by order;
Employees (for example, in a foreign branch of the enterprise) are translated into operation);
Lawyers;
Traineers and students receiving scholarships as payment;
The owners of the enterprise in the event that they are not hired employees and do not receive salary on it;
Writing an application for the calculation on their own accord and non-work employees, regardless of whether the application was signed or not;
Employees with part-time. Exception - this duration is fixed by law. For example, work on "harmful" production.

It must be remembered that employees working for an incomplete rate are accounted for in the calculation in the amount of the rate (0.5, 0.75).

Responsible person

It is engaged in drawing up the report or directly the entrepreneur, the owner of the enterprise, or the chief accountant. Then the data is entered into the form of the KND 1110018. You can send a ready-made report to a tax as by mail and provide personally.

Formulas

When calculating, the number of employees on the list is taken into account directly from the table. This figure is equated with the total number of people who are located on a hospital or on vacation. It should be remembered who is taken into account when calculating the SCCH, and who is not.

For example, an enterprise employs 30 people. On June 30, Ivanova I.I. Located in the decree, and the tariff rate of Petrova A.A. is 0.75. Thus, the number of employees who will be taken into account when calculating, on June 30 is 28.75.

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

For example, on Friday, the list of enterprises was 25 people, it means that on the weekend it is also equal to 25.

To compile calculations, it is necessary to count on monthly SSC for a month. We use the formula:

Ccchm \u003d (sch1 + sch2 + ... + cc) / cdm, where:

Schm -monthly sch;

Sch1 ... SCPSM -the number of employees who came to work on the specified day. It is worth remembering that not all employees can be taken into account in the calculations;

KDM.- The length of the month in the days.

For example, take the calculation of the SCCH for March. From 1 to 15, the number of employees being entered into the list for the calculation of employees was 89 people. 16 Avantseva A.P. Gone to Decret, Ivanov I.I. He wrote a statement on his own request and, despite the fact that the leadership did not sign it, stopped going to work. The number of the Numbers received a lawyer Ivanova A.I. and Accountant Antonova V.I. 0.5 bets.

Consequently, from March 1 to March 15, an enterprise worked - 89 people, 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.

SCCHM \u003d ((15 * 89) + (87 * 2) + (87.5 * 14)) / 31 \u003d (1335 + 174 + 1225) / 31 \u003d 88,19. Round the resulting value to an integer and get 88 people.

Consequently, the SCC is 88 people.

Annual SCCH has the following formula:

SSCHG \u003d (SCC1 + SSC2 + ... + SCC12) / 12, where:

SSCH - annual SCCH;

CCC1 ... SSC12 - sch for each month;

12 – Number of months per year.

For example, at the enterprise "Nov," the SCCh for the first three months is 156 and the person, in the following four - 125 people, for the last three - 135 people, August - 176, September - 145.

CCM "Nov'" for the year is:

SSCHG \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 to the whole according to mathematical laws. Since the number after the semicolons is less than 5, then the SCCh for the year will be 141 people.

Special Cases of Calculation

If the company was opened in the middle or at the end of the year, then when submitting an annual report, the SCC should be treated according to the above formulas. At the same time, despite the opening date of the enterprise, the total number of people worked even in one month is divided by 12.

For example, the "window-doors" organization was opened on December 1. The average number of employees is 144 people. Average per year \u003d 144/12 \u003d 12 people.

Data delivery time

According to Article 80, paragraph 3 of the Tax Code of the Russian Federation, data on the average number of employees for open-time enterprises should be provided until January 20 of each year.

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

For example, the enterprise "Doors and windows" opened on August 28, therefore, they must provide the data until September 20.

Submit data to the tax office at the place of registration of the organization or IP.

Penalties

The violation of the procedure for providing information about the SCS is responsible in accordance with paragraph 1 of Art. 126 NK:

Failure to submit information - a fine of 200 rubles;
Incomplete submission of information - a fine of 300 to 500 rubles.

Video: Preparation and sending SCC in 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 working time accounting table and goes to the tax service every year until January 20.

Instruction

There are piston workers, middle and secondary. All employees of the enterprise have entered into a list of enterprises that have entered into a permanent, temporary (including seasonal) basis are included in the list. As a rule, it is considered in accordance with the documents of the primary financial statements (working time accounting tab). All workers are taken into account, even if for some reason (vacation, additional vacation, disease, travel, study, etc.) they were absent. The number of employees on the weekend or festive day corresponds to the number of the previous day.

The average number is directly dependent on the list. It is completely eliminated by workers who are in pregnancy and childbirth for child care. Part-time workers are taken into account in proportion to spent time. And you need to know that this item is distributed only on those workers who work in this mode for personal statements. If there are no statements, the full time is considered. Do not belong to this category of employees who are working in accordance with the law (nursing mothers, if the age of an employee is less than 18 years working in harmful working conditions, etc.).

In the average number (it is important when calculating the economic performance of the enterprise, such as labor productivity, the average salary of employees) additionally takes into account external partners and persons who have entered into civil law agreements. They are also considered proportionally spent time.

The average number is calculated for a certain period: for a month, for the quarter, for the year. Even if not all days are worked in the period, it is necessary to share for the entire period. So if the company began to work not from the first day of the reporting period, the calculation goes for the entire period: the first day of the work of OJSC Erudite - August 19, the number of 16 people, the average of August will be (16Hell x 13DN) / 31DN \u003d 6.7HEL, T .E.7 man.

Calculate on simple examples.

Example 1: We consider the average number of OJSC Erudit for September. Mode of operation 5-day, full-time - 8 hours. In September: 12 numbers adopted 5 people (of which 2 people are part-time - one works 4 hours, another 6 hours); 15 numbers - 1 person fired; The 27th - a worker went on pregnancy and childbirth. The average number according to Table 1 will be:

560 people / 31k.dn \u003d 18.06, i.e. 18 people ..

Explanation of employment workers' calculation: one person works 4 hours, i.e. 4th / 8th \u003d 0.5; The second is 6 hours, i.e. 6th / 8th \u003d 0.75. Total from the 12th day at part-time - 1.25 people.