Calculation of the average monthly number of employees Example. Average number and average number: difference

Indicators of the average number of employees are required quite often. For example, when calculating the economic parameters of activity or when reporting. In order to determine them, you should take advantage of the formula that will be discussed below.

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What it is

The average number of employees is the number of employees, at a certain period of time of employment in this enterprise. Most often periods are divided for the year, quarter and month. But for some reports may require data for six months or a few months.

In the calculation of the average number, all employees are taken into account: decorated under labor and civil law agreements (GPD), partners, the main place of employment of which is another enterprise.

This concept should not be confused with the average number. In the latter case, only the employees with which the employment contracts are concluded. That is, this value is narrower.

on maternity leave, except those who work at home;
entrepreneurs with whom a contract for performing certain work is concluded;
on vacation without content entering universities and pretty or passing exams;
founders of organizations that are not paid wages;
lawyers;
working on a student or other special agreement (prisoners, servicemen, etc.);
translated to another organization or directed to the execution of labor duties abroad without saving s / n.

When counting is required

Information on the number of personnel in the tax authorities is transmitted by each employer. Based on this data, the procedure of taxation occurs, the right to benefits is determined.

The calculation of the average number of employees is needed in the following situations:

For entrepreneurs and companies that apply or those who want to go to the USN (simplified taxation system). This is possible only if the average number of personnel for the year does not exceed a hundred people.
For entrepreneurs and companies that have passed or those who want to apply ENVD (a single tax on imputed income). If for the quarter the average number will exceed a hundred people, the right to ENVD will be lost.
For entrepreneurs and companies using PNS (patent system). Work on the patent is possible with the number of employees no more than 15 people.
For entrepreneurs and companies that have some benefits. For example, if they are engaged in the IT sphere, there are insurance premiums on smaller tariffs. But only those of them in which the average number of staff did not exceed the seven people in nine months of the past year.

The average number reflects the size of the state of the organization and is used to determine the need for additional personnel and determine the efficiency of the already existing.

Calculate the indicator is necessary to fill out the reporting of the form P-4, the quarterly form of PM, checking the organization of the organization of small and medium-sized enterprise criteria.

How to do it

To calculate the average number of employees, the Order of Rosstat should be guided. This indicator can be determined by calculating the average number of employees, the number of partners and workers on the GPA workers.

If, in the company, all the staff has entered into employment contracts, and other persons in the state are not attracted, the average and average number will be the same.

The average number (SCCH) per month is equal to the amount of the number of employees decorated under an employment contract (LPG, the list of daily accounting), including weekends and holidays divided by the number of days in a month (CHA may be 28, 29, 30 or 31).

Formula for calculation:

SSC \u003d SCC:

Based on this:

SSC for quarter \u003d (sch for January + sch for February + sch for March): 3.

Annual SCCh \u003d (SCC for January + SSC for February + SSC for March, etc.): 12.

The average number is expressed in entire units. The numbers more than five after the comma are rounded over a common rule to an integer.

Part-time employees take into account the time spent respectively. For example, a specialist at a five-day working week every day, instead of eight hours only five works.

Consequently, at the same time the SCCh will be equal for the day:

5: 8 \u003d 0.6 (people)

Workers who, according to the law, are eligible for a reduced working week, are taken into account as whole units. These are minors, disabled, pregnant women, etc.

Important: In the list, the list includes all employees with employment contracts, and from the average, employees are excluded on vacation and care for babies.

The average number of partners (SCM) is also calculated as the SCM personnel with part-time work. Initially, you need to learn the number of people-days spent by the staff.

To do this, it is necessary to divide the number of hours developed by the duration of the working day.

After that, the number of external part-books over the month is already calculated by dividing man-days spent by staff, the number of days in the month.

Similarly, the SCH is also made by calculating the number of workers workers on the GPA. Their average number (schgpd) is determined by adding over the entire reporting period and is divided by the number of days in this period. Every day they are taken into account as whole units.

The average number of employees on GPA does not include: full-time employees who have entered into a civil law contract in order to avoid savings; individual entrepreneurs; Persons who concluded a contract for the transfer of property rights.

Calculate these indicators, you can determine the average number (sch) of employees for the year, quarter, month or other time, folding all three indicators:

SC \u003d SCCH + SCW + SCHGPD

How to make a report

This year, it is necessary to pass a new form of the P-4 report to the Statistics Department for the report on the number of employees and their wages. It is necessary to fill it with most organizations and enterprises, as well as individual entrepreneurs.

If employees in the firm are less than 15 people, the report will hand over every quarter until the 15th day of the next month. And if from 15 and more, then every month.

For violation of deadlines or failure to provide a document, a fine of up to 70 thousand rubles may be threatened.

Filling should be started with the name of the organization and its address. Then enter the OKPO code.

After you need to make information in the column columns:

A - kind of activity (for each species of a separate line);
B - number in order;
In - OKVED code corresponding to the type of activity;
1 - the average number of personnel;
cO 2 to 4 - deciphering the number of employees by category: without alignment, with combination operating on the GPA;
5 and 6 - the number of human-hours for workers with an employment contract and partners;
7 - the sum of s / n and other accruals;
from 8 to 10 - decoding s / fee by categories of employees;
11 - Social payments.

The document should not indicate the amount of insurance premiums, hospitals and travel, funds for payment for injuries obtained at the production.

So, the average number of employees consists of the average number, the number of external partners and employees who have entered into the GPA. Having the necessary information, it will not be difficult to calculate it.

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

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

Personnel list: what workers to take into account

The definition of the list of employees is carried out on the basis of the provisions enshrined in the order of Rosstat No. 498 of October 26, 2015 (hereinafter referred to as the order) as amended from 10/27/2016.

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

When determining a list of numbers, employees should be taken into account, which work in the company on the basis of employment contracts, as indicating the term and indefinite. These include even those employees who are not constantly engaged in the company, but temporarily or are attracted to perform seasonal work. It is important to note that employees are also included in the list number, which are actually absent in the workplace within the established day - commoded employees, temporarily disabled, vacationers. A complete list of persons taken into account when calculating a list of numbers is presented in paragraph 79 of the order.

Nevertheless, a certain group of workers is excluded when determining the list of employees. These include:

Workers working on external part-time;
Citizens who concluded the GPC treaty;
Persons working on special dealers (military and other);
The owners of the company who do not receive wages.

With a complete list, you can get acquainted in paragraph 80 of the order.

Coefficient of the list: calculation formula

An accountant is important to know how the list of employees is considered. To determine the actual value of this indicator uses a list of listing coefficient.

Taking into account the coefficient, the list of employees is determined.

The formula is such:

Sch \u003d coefficient list of piston composition

The coefficient is defined as a multiple, obtained when dividing the nominal working time fund to the actual number of days in the period under consideration.

Example

The nominal flow of working time is 259 days, the wonderful number of 122 employees, the actual number of days - 250 days. We define the magnitude of the list number of employees according to the formula above.

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

Thus, the list of employees (how to calculate, considered above) amounted to 126 people.

The relationship of the list and secondary number of employees

The resulting list number, the formula of which was shown in this article, makes it possible to determine the value of the average number (SCC). In this case, the calculation will be carried out according to the following formula:

SCC \u003d list number / number of days in the period.

The application of the average number of indicators allows companies not only to successfully compile reporting, but also carry out analytical activities, such as analysis of labor productivity, frame flow rate, an average wage analysis.

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

Companies often need to calculate the average number of employees in order to fulfill their obligations to provide reports or when choosing a procedure for taxation (for example, for use, the average number of employees in the company must be no more than 100 people), and on the basis of average number of indicators, the enterprise can be attributed To the category of small, medium or micro. After a year, the company should notify the average number of employees to the tax inspectorate, for which it follows to the tax authority to submit to the tax authority the declaration in the form of CBD 1110018 at the location of the enterprise (individual entrepreneurs who have employees in the place of residence). Undoubted information on the average number of employees or late submission / failure to provide information to the Tax Inspectorate entails administrative responsibility (a fine of 300 rubles).

Enterprises with separate units indicate in their report the average number of employees as a whole (taking into account the number of individual units), but it is already necessary to know the average number of employees for the possibility of applying VAT benefits, land and property tax is already needed to know the average number of employees. The average number is a more capacious concept than the average number, which consists of three terms:

The average number of compatibility of external.
Average number.
The average number of employees working on prisoners of civil law agreements.

According to the norms of guidelines for filling the federal statistical observation of wages and the number of employees, which are approved by the Order of Rosstat from 2008, the average list of per calendar day includes:

Workers who are absent for the care of a sick family member or due to the disease (confirmed by a hospital list).
Employees who actually came to the workplace.
Persons who are absent at work in connection with the stay in public works, the passage of work at home.
Employees working on the Watch method.
Persons temporarily taken into place absent for any reasons for the employee.
Persons who are absent at work due to organization downtime.
Employees who are sent to advanced training with a separation from work activity.
Workers involved in strikes, rallies that were under investigation before the court decision committed.
Persons who are accepted on a part-time or working week (half of the unit).
Employees who have received a day off (ration) for processing or previously spent time.
Students who are adopted for the term of production practices.

The formula for calculating the average number

The average number of monthly number is calculated using daily list of list of literature. To do this, use the working hours table, in which all changes in frames should be reflected.

The calculation is carried out according to employees working in full all-working day (Ch1) and separately by employees who work only part of the working day (C2).

For their calculation, formulas are used: b1 \u003d h: D. Where h is a list of the entire calendar month, D - the number of calendar days in the settlement month.

In fact, when calculating, the average alimony indicator of the list number is calculated, after counting the number of employees for the first day of the month, the amount of each subsequent day before the end of the month is added, while the festive and weekends are necessarily included in this calculation. The number of these days is indicated similar to the data of the previous working day.

Second formula: C2 \u003d T: TDN: DAB. Where T is the sum of all worked hours in the calendar month, Darab - the number of working days in the calendar month, and TDN - the duration of one working day in hours.

If employees on the initiative of the employer are transferred to an incomplete job, then to calculate they are accepted as a unit. Internal partners and employees who work at the enterprise immediately at several bets or at half the bets, are also taken as a unit and these indicators are taken into account in the calculation of the average number of employees. After folding the indicators of Ch1 and C2, it is possible to obtain the average number of employees for the month.

To calculate the average number of employees for the quarter, 9 months, half or the year, it is necessary to add the average number in the respective months, and then the value obtained is divided by 3, 6, 9 or 12. In cases where the organization carries out an incomplete year, the average number of Workers are still divided by 12.

To date, there are a large number of special programs for calculating the coefficient of the average number of employees, for example, "1C Salary-Frames". You can also find forms to implement automatic calculation on the Internet on online services, for example, on the official Buxoft website.

Consider examples of calculating the average number of employees.

Example 1.

In the company, employees changed a load several times, the number of employees at the beginning of the month was 21 people working at a complete rate of 8 hours a day, and from the 18th, three people have dropped the load for 4 hours. Calculate the average number for 3 employees in 10 days: for each working day 1 The worker is taken into account as 0.5 people, so 3 employees are 1.5 people, then 1.5 × 10 \u003d 15 people-days. At the full rate of 10 it worked: 21 - 3 \u003d 19 people. Consequently, we obtain: (15 + 19) / 24 \u003d 1.41, where 24 is the number of working days this month, 21 + 1,41 \u003d 22 of the average number of comprehensive numbers.

Example 2.

In the staff of the enterprise there are 20 employees, 16 of which completely worked for a month. Ivanov employee from 4.03 to 11.03. It was on the hospital, therefore it is included in the calculation as a whole unit for every day, and Petrov employee is an external part-in, and it is not included in the average number. Sidorov's employee stays on leave to care for a child, therefore it does not include it in the average number, and Sergeyev employee worked for only 4 hours a day, during the calculation, it will be taken into account in proportion to his spent time. According to the total, the monthly average number of employees will be: 16 + 1 + 20/31 + 4 * 31/8/31 \u003d 16 + 1 + 0.7 + 0.5 \u003d 18.2 people.

Example 3.

The list of employees of the enterprise from May 1 to 15 amounted to 100 people, and from May 16 to 30 - 150 people. In May, two employees of the company were on pregnancy and childbirth, all employees of the enterprise from May were full-time. Thus, the average number of employees of the enterprise for the month (May) will be: 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days \u003d 3690 people. Then 3690 people must be divided into 31 calendar days, as a result, it turns out 119,032 people. The resulting digit is rounded to an integer, getting 119 people.

Exceptions

From the average number of employees who are located are excluded:

In paid leave in connection with the birth or adoption of a child, pregnancy.
On parental leave before reaching the one and a half year old.
On holidays without salary salary for training or commissioning entrance examinations in general education institutions.

Servicemen and prisoners who work on special treaties concluded with government agencies are considered when calculating entire units for each working day.

Often, when calculating, a fractional number is obtained, which must be maintained at mandatory. Rounding the average number of employees is carried out in the following principles:

If after the comma is four or digit less, the integer is left unchanged, and the decimal signs are removed.
If after the comma is five or a number of greater value, then add an unit to an integer, and the decimal signs are removed.

It is necessary to keep in mind that only the ultimate digit is rounded, which is submitted to the tax report, while the intermediate results are not subject to rounding.

How to calculate the average number of civil-legal agreements and partners

In order to calculate the average number of employees of the company, which are external parties, it is necessary to conduct an accurate calculation of the working time spent in hours and use an algorithm similar to the calculations applied to find the average number of employees who have worked not fully extended. And the average number of employees who fulfill their duties for civil law agreements is calculated on the same algorithm as to calculate the average number of employees who completely worked out their working day. They are indicated in the table as a unit per day, which is indicated in calendar days in the terms of the contract. Folding all three indicators, you can get the average number of enterprises.

Organizations and entrepreneur need to know the average number of their employees to calculate taxes. For example, to decide, the company has the right to go to a simplified taxation system or not. To take advantage of the regressive scale when calculating contributions to the Pension Fund, you also need to know the average number of employees. Social insurance fund requires specifying this indicator when reporting.
The average number of employees is calculated for a certain period, for example a month, quarter, half of the year.

To calculate the average number of employees, you need to know:
- the average number of employees;
- average number of freelancers;
- The average number of employees who performed work under civil law agreements.
If you have only full-time employees under labor contracts, then you can just determine their average number. In this case, it coincides with the average number of employees.

The average number of employees

To determine the average number of employees, you first need to calculate their account number.
The list number of employees is calculated for a specific date. For example, on the first or last number of months. In the list of employees for each calendar day, all employees with whom the employment contract is concluded.
Please note: in the list number of employees, not only workers who have reached work, but also missing employees. For example, workers who took the sick leave went on a business trip, went on vacation.
The following employees are not included in the list number:
- accepted part-time from other organizations;
- performing work under civil law agreements;
- aimed at work to another organization, if wages are not saved behind them;
- who have entered into a student agreement and receiving scholarships;
- submitted a declaration of dismissal and ceased work before the expiration of a two-week warning about dismissal.

Example
On March 30, 2005, 15 people were listed in the organization. Of these, 9 people work on an employment contract, 6 people - under a civil-law agreement.
Of the 9 employees with whom the employment contract is concluded, two are part-time from other organizations.
Calculate the list of employees as of March 30, 2004. For this, out of the total number of employees need to subtract those who work under civil law agreements, and those who are adopted part-time. Thus, on March 30, 2004, the list number of employees of the organization is 7 people (15 - 6 - 2).
The average number of employees is calculated for a certain period. It is calculated as follows: there is a list of employees for every day of the month (including festive, workers and weekends) and the amount obtained is divided by the number of calendar days of the period.
Not all workers who are included in the list number are taken into account when calculating the average number. These workers include:
- Women who were on maternity leave, due to the adoption of a newborn baby, as well as in additional child care vacation;
- Employees learning or entering educational institutions and are in additional leave without salary salary.

Example
The list number of employees of the organization amounted to:
- for each calendar day from April 1 to April 15 - 305 people;
- From 16 to 30 April - 290 people.
In April, five women were on pregnancy and childbirth. According to labor contracts in April, all employees of the organization have been full-time.
To calculate the average number of employees for April, it is necessary to exclude women on maternity leave.
Thus, the amount of the number of employees of the list of per all days will be:
15 days X (305 people - 5 people) + (290 people - 5 people) x 15 days. \u003d 8775 people.
The average number of employees for April will be equal to:
8775 people : 30 days. \u003d 292.5 people.
Rounding this figure to whole units, we obtain that the average number of employees for April - 293 people.
To determine the average number of employees for the quarter, it is necessary to add the average number for each month of the quarter and divide this amount by 3. Similarly, the average number of employees for any period from the beginning of the year (half a year, 9 months, etc.) and for the whole year .

Example
For each month of 2004, the average number of employees was:
- in January - 320 people;
- in February - 325 people;
- in March - 320 people;
- in April - 290 people;
- in May - 290 people;
- in June - 305 people;
- in July - 310 people;
- in August - 310 people;
- in September - 310 people;
- in October - 315 people;
- in November - 315 people;
- In December - 315 people.
The average number of employees for 2004 will be:
(320 people. + 325 people. + 320 people. + 290 people. + 290 people. + 305 people. + 310 people. + 310 people. + 310 people. + 315 people. + 315 people. + 315 people): 12 months \u003d 310, 41 people.
Radiating this figure to integer units, we obtain that the average number of employees for 2004 is 310 people.
Calculation of the average number of incomplete working day. Employees, which, in accordance with the employment contract, work incomplete working hours, are included in the average number of proportionally spent time.
First, the total number of man-days worked out by these employees is calculated. To do this, the total number of worked man-hours is divided into the duration of a full working day and is multiplied by the number of days spent. Then the average number of incompletely occupied employees for the reporting month is determined in terms of full-time. To this end, the total number of worked man-days is divided into the number of working days on the calendar in the reporting month. At the same time, during the days of illness, vacation, non-appearance, the clock on the previous working day is conditionally included in the number of worked person-hours.

Example
According to written statements in September 2004, two employees of the organization work for 4 hours a day. The organization works on the schedule of the five-day working week. The normal duration of the working day is 8 hours. Consequently, when calculating the average number, these employees are taken into account for each working day as 0.5 people (4 people: 8 h).
In September 2004, the first employee worked 22 days, and the second 16 days.
At the first employee, the total number of man-days for September is 11 (22 people. --Dn. X 0.5 people).
The second employee has a total number of man-days for September will be 8 (16 people .-dn. X 0.5).
The average number of not fully employed workers in September will be:
(11 people-dn. + 8 people): 22 days. \u003d 0.86 people.
Suppose that in September the average number of employees working full day amounted to 214 people. Then the total average number of employees of the organization will be 214.86 people (214 + 0.86).
Rounding this figure to whole units, we obtain that the average number of employees for September is 215 people.
Calculation of the average number of newly created organizations and newly registered entrepreneurs. Organizations and entrepreneurs who are registered in the current year are calculated by the average number of employees in the month as follows: the number of employees of the list of per all days of the organization's work in the reporting month is divided into the total number of calendar days in a month.
If the organization worked as an incomplete quarter, the average number of employees for the quarter is determined as follows: the average number of employees for each quarter of the quarter is developing, and the amount obtained is divided into 3. Also determines the average number of employees for any incomplete period from the beginning of the year.

Example
The newly created organization began to work from September 25, 2004. The list of employees for every day from 25 to 30 September was 18 people.
The number of employees of the list of percentage of 6 days of September is:
18 people x 6 days \u003d 108 people.
The average number of workers in September will be:
108 people. : 30 days. \u003d 3.6 people.
Rounding this figure to whole units, we obtain that the average number of employees in September 2004 is 4 people.
Suppose that in October, November and December 2004, the average number of employees was 18 people. Calculate the average number of employees for 2004.
The number of employees of the piston composition for 2004 is equal to:
4 people + 18 people. + 18 people. + 18 people. \u003d 58 people.
The average number of employees for 2004 is as follows:
58 people : 12 months. \u003d 4.83 people.
Radiating this figure to integer units, we obtain that the average number of employees for 2004 is 5 people.

The amount of employees of the list of percentage of all days of work should be divided (oddly enough) for the total number of calendar days in a month (clause 90.8 of the Resolution).

Calculation of the average and secondary number of employees

Such a situation may arise from the newly educated company (not since the beginning of the month) or from the organization with the seasonal nature of the work. If such an organization is required to calculate the figure for the quarter or for the year, then regardless of the duration of work in the period it is necessary to add the average number for months of work and divide on the full number of months in the period. For example, if the firm formed in November 2007 wants to calculate the figure for the entire 2007, then it should be addressed by the average number of employees for November and December and the importance of divided by 12. Example 2. The newly educated Lyubava LLC began to exercise activities from October 25, 2007

What is the difference between the average number of medium number

The attention of the number of legislation (mainly tax), as well as orders and instructions on the rules for determining the list and the average number of employees for the presentation of this reporting to the statistical numbers in the statistical number of employees are valid. Let us dwell on the latter. Among them:

the instructions for the statistics of the number and wages of workers and employees in enterprises, in institutions and organizations, approved so far.

Rosstat orders from 27.08.2014 N 536, from 03.08.2015 N 357, from 10/26/2015 N 498, etc.

In orders, it is also determined who and in what time frames should represent the indicated reporting.

The average number and average number is the difference

Needly, we first draw your attention to an important point. The average number includes not all employees from the list of composition (clause 89 of the Resolution). It will not include:

women who were in maternity leave;
persons who were on vacations in connection with the adoption of a newborn baby directly from the parent house, as well as in additional leave for child care;
employees who are enrolled in educational institutions and in additional leave without salary salary;
employees entering educational institutions and on vacation without salary to pass entrance exams.

What is the list of employees?

To begin, I would like to note that the list and secondary number of employees is two complementary factor, which take into account the number of all categories of employees in the enterprise. In such a number include

Administrative staff, including the management apparatus officially adopted on the company;
Industrial workers, regardless of profession and education;
Service personnel that works in the service sector and maintaining the main activity;
Highly qualified specialists and employees, such as accountants, engineers, etc.
Other employees who are related to the activities of the institution.

But the main thing: what is the difference between the average number of the average number in the fact that, in determining the average, people working within the organization are not excluded.

Average number and average numbers: difference

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.

The basic provisions are drawn up the list number of workers is obliged to 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.

Average number and average number (difference, how to calculate)

If the number is no more than 100 people, the reporting is crushed in paper, and if more than 100 are in electronic.

All employers submit a report on the composition of their organization.
If the company closes or opens, then this document is also submitted.
This certificate may require banks or any other financial institutions.
The certificate of the form of the form of this reference depends on the organization for which it is done, but regardless of the template and the filling order, you need to specify in it:

The name of the document itself;
The name of the body that required it;
Full of the person who did it;
INN, and then gearbox;
The number of composition at the time of reference;
Date of completion;
Signature made up and decryption.

It is done in two copies: one in the tax, the other in the one who was her.

List number of employees: What is it and how to calculate?

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.
The number of employees for these days is equal to a list of numbers for the previous working day. Moreover, if the weekend or holidays make up a few days, the list of employees for each day will be the same and equal number of the list of the working day preceding the weekend or holidays.

Such a condition is contained in paragraph 87 of the Resolution. Example 1. 25 people operate in Labor Plus LLC.

Mounted work schedule - 40-hour five-day working week. List number on November 30 - 25 people. From December 3 to December 16, the inclusive worker of Ivanov went to the next annual paid vacation.
On December 5, Petrov Accountant went on maternity leave. To replace this position from December 10, on the basis of an urgent employment contract, an employee of Sidorov was adopted.

I. List number of employees

1. The list of employees is provided for a specific date, for example, on the first or last number of months.

2. In the list of employees, employees are included in the employees who worked under an employment contract (contract) and who have fulfilled the permanent, temporary or seasonal work one day or more, as well as those who worked the owners of organizations that have paid wages in this organization.

3. In the list number of employees for each calendar day, both actually working and missing for any reason are taken into account. Based on this, in the list number, the employees are included in the list, in particular:

3.1. actually appeared to work, including those who did not work because of downtime;

3.2. who were in official business trips, if they are salary in this organization, including workers who were in short-term business trips abroad;

3.3. not appeared to work on illness (during the entire period of the disease before returning to work in accordance with disability leaves or to disability);

3.4. not to work in connection with the fulfillment of public or public duties;

3.5. Accepted on a part-time or part-time work week, as well as the rates (salary) adopted on half (salary) in accordance with the employment contract (contract). In the list of numbers, these employees are taken into account for each calendar day as whole units, including non-working days of the week, due to employment (see paragraph 5.4).

Note. This group does not include certain categories of workers who, in accordance with the law, an abbreviated duration of working time is established, in particular: employees under 18 years of age; workers engaged in works with harmful working conditions; Women who are provided with additional breaks in working for feeding a child; Women working in rural areas.

3.6. taken to work with a trial period;

3.7. Enchanting an employment contract with the organization on the performance of work at home with personal labor (obscures). In the list and average number of employees, obscons are taken into account for each calendar day as whole units;

3.8. directed with a separation from work to educational institutions to improve the qualifications or acquisition of a new profession (specialty) if the salary is saved;

3.9. temporarily aimed at work from other organizations, if wages are not saved at the place of main work;

3.10. Students and students of educational institutions working in organizations during production practices if they are enrolled in jobs (positions);

3.11. students in educational institutions, graduate students who are in educational leave with preservation of fully or partially wages;

3.12. students in educational institutions and in additional leave without salary salary, as well as employees entering educational institutions on vacation without salary to pass entrance exams (see clause 5.2.2);

3.13. who were in annual and additional leaves provided in accordance with the legislation, a collective agreement and employment contract (contract);

3.14. who had a day off according to the organization's work schedule, as well as for processing time with summarized working time accounting;

3.15. received a day of rest for work on weekends or festive (non-working days) days;

3.16. Weed on pregnancy and childbirth holidays, on holidays in connection with the adoption of a newborn baby directly from the maternity hospital, as well as in additional leave for child care (see paragraph 5.2.1);

3.17. taken to replace missing workers (due to illness, maternity leave, childcare leave);

3.18. from permission from the administration on vacation without salary for family reasons and other valid reasons;

3.19. on vacation at the initiative of the administration;

3.20. participated in strikes;

The average and average number of what the difference

foreign citizens who worked in organizations located in Russia;

3.22. accomplished absenteeism;

3.23. Consequence before the court decision.

4. Do not turn on in the list of employees:

4.1. Accepted on part-time work from other organizations. Accounting for external partners is carried out separately.

Note. An employee receiving two, one and a half or less than one bet or decorated in one organization as an internal part-in, is taken into account in the list number of employees as one person (a whole unit).

4.2. who performed work under civil-law agreements.

Note. The worker consisting in the list and concluded a civil and legal agreement with the same organization is taken into account in the list and secondary number once at the place of main work.

4.3. Attracted to work at the enterprise under special treaties with government organizations to provide labor (military personnel and serving punishment in the form of imprisonment) and accounted for in the average number of employees (see paragraph 5.3);

4.4. aimed at work to another organization, if wages are not saved;

4.5. directed by organizations for training in educational institutions with a separation from work receiving scholarships at the expense of the funds of these organizations;

4.6. Submitting a declaration of dismissal and stopped work before the expiration of the alert or stopped work without warning. They are excluded from the list of employees from the first day of the neboda to work;

4.7. Disabled owners of this organization.