Average number of employees for the reporting month. Calculation of the average headcount for reporting

Such a value as the average headcount of the organization is sufficient important aspect the organization's report to the tax authorities.

The above indicator for the period chosen by us can be obtained as follows: there is the sum of the average number of employees for all months of the period we have chosen, divided by their total number. So, the average number of employees - how to calculate?

To simplify calculations, we divide the entire calculus algorithm into four simple steps:

So let's get started: first, we will need to determine the average number of full-time employees in the organization. To do this, you need to decide who is directly related to those.

In a broad sense, it is the totality of all employees of the organization. This also includes those employees who are at that point in time, as well as employees who are on business trips.

When making calculations, the following groups of employees are not taken into account:

located;
located;
are on unpaid educational leave;
part-time workers (namely, those working, subject to agreement directly with their employer, part-time or not a whole week, except for those employees for whom such reductions are provided for at the legislative level - for example, those who work in hazardous working conditions ).

After we have decided on the basis for making the calculations, we proceed directly to the calculations - on weekdays, the number is equivalent to the totality of employees of the enterprise with whom there are labor contracts.

For weekends and holidays, the average headcount is taken as of the last business day preceding the non-business day.

The formula for calculating the average headcount

Let's consider how to calculate the average number of employees per month.

Let's proceed directly to the calculations themselves, using the formula:

Average number of full-time employees per month = (average number of full-time employees on the 1st day of the month + average number of full-time employees on the 2nd day of the month + ... + average number of full-time employees on nth number months) / number of calendar days in a month, where n is the last day of the given month.

Thus, after receiving the first value for subsequent use in the format of the required data, we proceed to the implementation of the second paragraph.

When performing the second step, it is necessary to calculate the average number of part-time workers. To obtain the final value for calculating this value for the period we need, it should be calculated for each month.

Let's use the formula:

The average number of part-time employees per month = the sum of the hours they worked within one month / (the duration of a regular working day (in hours) * the number of working days in a month).

When calculating, you should also take into account the working days falling on the period sick leave or leave of any such employee. These days are counted in the number of hours worked on the last working day before the occurrence of one of these events.

Based on the results of the calculations, you can calculate the average number of employees per month. It will be equal to the sum average headcount full-time workers for the month and the average number of part-time workers for the same month.

Thus, the final formula takes the following form:

Average number of employees for the period = (average number of employees for the 1st month + average number of employees for the 2nd month + average number of employees for nth month) / number of months in the period,
where n is the last month in the order in the selected period.

For all calculations, the results are reduced to whole units by the method of mathematical rounding.

Calculation examples

Now that we have mastered the theoretical material on calculation, we will try to apply our knowledge in practice by considering the following example:

The duration of the working week in the organization is five working days, eight hours a day. Next, let's choose any date, let's say 05/01/2015.

Under existing labor contracts, the organization employs 45 people:

38 of them are busy during the whole working day;
three employees perform work as external part-time workers;
four are part-time workers. In May 2015, they worked for the entire month in the amount of 406 hours.

On May 26, 2015, one employee quit the organization.
Let's say that the month of May 2015 has 15 business days.

Now that all the conditions that we need to calculate the desired value have been agreed upon, we proceed to finding it:

The average number of employees for May 2015 will look like:

Full-time payroll:
- from May 1 to May 25 (25 days) - 38 people;
- from May 26 to May 31 (6 days) - 37 people.
The average number of full-time employees in June will be 32.96 people. 25 days * 38 people + 6 days x 37 people) / 31 days = 32.96 people.
The average number of part-time workers will be 406 hours / (8 hours x 15 days = 3.38 people.
The average number of all employees in May 2015, taking into account rounding, will be 36 people (32.96 + 3.38).

The ability to analyze and calculate key indicators is an essential quality of modern leaders of all levels. This article will allow you to replenish the baggage of theoretical knowledge intended for practical application, about such an important indicator of the organization's vital activity as the average number of employees.

A company often needs to calculate the average number of employees in order to fulfill its obligations for submitting reports or when choosing a taxation procedure (for example, to use the simplified taxation system, the average number of employees in a company should be no more than 100 people). to the category of small, medium or micro. After a year, the company must notify the tax inspectorate of the average number of employees, for which, by January 20, it must submit to the tax authority a declaration in the form of KND 1110018 at the location of the enterprise ( individual entrepreneurs who have hired workers - at the place of residence). False information about the average number of employees or late submission / failure to submit information to the tax office entails administrative liability (a fine of 300 rubles).

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

Average number of external part-time workers.
Average headcount.
Average number of employees working under concluded civil contracts.

According to the regulations of the Instructions for filling out the federal statistical observation Information on wages and the number of employees, which are approved by the order of Rosstat of 2008, the average payroll for each calendar day includes:

Employees who are absent to care for a sick family member or due to illness (confirmed by sick leave).
Employees who actually came to the workplace.
Persons who are absent from work due to being in public works, going through work at home.
Employees working on a shift basis.
Persons who are temporarily hired to replace an employee who is absent for any reason.
Individuals who are absent from work due to organizational downtime.
Employees who are sent for professional development outside their work activities.
Workers participating in strikes, rallies, who were under investigation before the court's decision, who were absenteeism.
Persons who are employed on a part-time or work-week basis (half unit).
Employees who received a day off (day off) for overwork or earlier hours worked.
Students who are accepted for the position for the duration of the industrial practice.

The formula for calculating the average headcount

The average headcount for the month is calculated using daily headcount ratios. To do this, use the timesheet, which should reflect all changes in personnel.

The calculation is carried out for employees who work completely the entire working day (P1) and separately for employees who work only part of the working day (P2).

To calculate them, the formulas are used: H1 = H: D. Where H is the payroll for the entire calendar month, D is the number of calendar days in the calculated month.

In fact, when calculating, the arithmetic average of the payroll for the month is calculated, after calculating the number of employees for the first day of the month, the number of each subsequent day until the end of the month is added to it, while holidays and weekends are necessarily included in this calculation. The number for these days is indicated similarly to the data of the previous working day.

The second formula: Ch2 = T: Tdn: Drab. Where T is the sum of all hours worked in a calendar month, Drab is the number of working days in a calendar month, and Tdn is the duration of one working day in hours.

If employees, at the initiative of the employer, are transferred to part-time work, then they are accepted as a unit for calculation. Internal part-time workers and employees who work in the enterprise at several rates or at half the rate are also taken for calculation as a unit and these indicators are taken into account in calculating the average number of employees. Adding up the indicators Ch1 and Ch2, you can get the average number of employees for the month.

To calculate the average number of employees for a quarter, 9 months, half a year or a year, it is necessary to add up the average number of employees for the corresponding months, and then divide the resulting value by 3, 6, 9 or 12. In cases where the organization operates for an incomplete year, the value of the average number of employees employees are still divisible by 12.

Today there is a large number of special programs for calculating the coefficient of the average number of employees, for example, "1C salary-personnel". You can also find forms for automatic settlement on the Internet on online services, for example, on the official website of "Buchsoft".

Let's consider examples of calculating the average number of employees.

Example 1

In the company, the workload of employees within one month changed several times, the number of employees at the beginning of the month was 21 people working full-time for 8 hours a day, and from the 18th of the day the workload of three people decreased by 4 hours. Let's calculate the average headcount for 3 employees in 10 days: for each working day, 1 employee is counted as 0.5 people, so 3 employees is 1.5 people, then 1.5 × 10 = 15 person-days. 10 full-time employees worked for her: 21 - 3 = 19 people. Therefore, we get: (15 + 19) / 24 = 1.41, where 24 is the number of working days in this month, 21 + 1.41 = 22 employees of the average headcount.

Example 2

The company employs 20 employees, 16 of whom have worked in full for a month. Employee Ivanov from 4.03 to 11.03. was on sick leave, therefore it is included in the calculation as a whole unit for each day, and employee Petrov is an external part-time worker, and he is not included in the average number. Employee Sidorova is on parental leave, so she is not included in the average payroll, and employee Sergeev worked all month only 4 hours a day, when calculating he will be taken into account in proportion to his worked time. As a result, the monthly average number of employees will be: 16 + 1 + 20/31 + 4 * 31/8/31 = 16 + 1 + 0.7 + 0.5 = 18.2 people.

Example 3

The list of employees of the enterprise from 1 to 15 May was 100 people, and from 16 to 30 May - 150 people. In May, two employees of the company were on maternity leave, and all employees of the company have been hired full-time since May. Thus, the average number of employees of the enterprise for a month (May) will be: 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days = 3690 people. Then 3690 people need to be divided into 31 calendar days, resulting in 119,032 people. The resulting figure is rounded to the nearest whole number, getting 119 people.

Exceptions

Employees are excluded from the average headcount who are:

On paid leave in connection with the birth or adoption of a child, pregnancy.
On parental leave until the child reaches one and a half years of age.
On vacations without saving wages to study or pass entrance exams in general educational institutions.

Servicemen and prisoners who work under special contracts concluded with government agencies are counted as whole units for each working day.

Often, when calculating, a fractional number is obtained, which is necessary in mandatory round up. The average number of employees is rounded off according to the following principles:

If after the decimal point there is four or a digit of a smaller value, then the whole number is left unchanged, and the decimal places are removed.
If there is five or a number after the decimal point of greater importance, then I add one to the whole number, and the decimal places are removed.

It should be borne in mind that only the final figure, which is entered in the tax report, is rounded, while intermediate results are not subject to rounding.

How to calculate the average number of civil law contracts and part-time workers

To calculate the average number of employees of a company who are external part-time workers, it is necessary to accurately calculate their working time in hours and use an algorithm similar to the calculations used to find the average number of employees who worked work time not completely. And the average number of employees performing their duties under civil law contracts is calculated using the same algorithm as for calculating the average number of employees who have fully worked their day. They are indicated in the report card as a unit per day of the term, which is indicated in calendar days in the terms of the contract. By adding all three indicators, you can get the average headcount of the enterprise.

Rosstat issued order No. 428 of October 28, 2013, with approved Instructions for filling out forms for observing statistical data. Such a document must be guided by when calculating the average number of employees. The guidelines should be followed when filling out forms and for the Pension Fund.

The average number of staff is an indicator that will determine the institution's right to receive benefits, such as, for example: the possibility of using a simplified taxation system, the ability to submit simplified statistical reports, VAT benefits, etc.

The average number includes:

average payroll number of employees;
the average number of external part-time workers;
the average number of employees who performed work under a civil contract.

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

employees who are registered according to employment contract for temporary, permanent, or seasonal work 1 day or more;
owners of the organization who work and receive wages in it.

At the same time, it is necessary to take into account both actually working employees and those who are absent from work for any reason.

That is, the payroll should include:

employees who came to work, including those who do not work due to downtime;
employees who are in, if the institution keeps their salaries, as well as those who are on short-term business trips abroad;
employees who did not show up for work due to illness;
employees who did not show up for work in connection with the performance of state and public duties;
workers who are hired with passing probationary period etc.

Calculation of the average number of employees

The average payroll for the year is determined by summing this indicator for all months of the year (reporting) and dividing the resulting amount by 12.

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

To calculate the average headcount for the quarter, summarize this indicator for all months in the quarter and divide by 3

It should be borne in mind that the number of employees for a day off or a holiday is considered equal to the number for the previous working day.

In the case of 2 or more weekends or holidays in a row, the number for each such day is considered equal to this indicator for the working day that preceded the weekend or holidays (Holidays and weekends, see ⊗). The calculation of the average payroll is carried out in accordance with the daily count of the number of employees.

Their number for each day must correspond to the information according to which the number of workers who came and did not come to work is established.

Video help "Calculation of the average headcount of the organization"

Video training on calculating the average number of personnel working for different conditions: under an employment contract, part-time, shift, etc. The lesson is conducted by the teacher of the site "Accounting and Tax Accounting for Dummies", Chief Accountant Gandeva N.V. To view the lesson online, click on the video ⇓

Algorithm for calculating the average number of employees

First, we find the number of employees who worked every day of the month.
Then we determine the average headcount for the month and for the quarter
In conclusion, we calculate the number for six months, 9 or 12 months.

The formula for calculating the payroll number of employees

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

Paragraph 79 of the Guidelines provides a list of employees that are taken into account when calculating the headcount. It includes the following employees:

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

2) employed part-time or weekly, as well as employed part-time in accordance with staffing table;

3) absent due to temporary incapacity for work;

4) those who were on business trips, including employees who have been on foreign short-term business trips;

5) absent due to the performance of public or state duties;

6) employed with a trial period;

7) those who have entered into an agreement with the enterprise on the performance of work at home (homeworkers);

8) students and persons studying in educational institutions, working at the enterprise during the industrial practice, if they were enrolled in jobs;

9) temporarily separated from work to be sent to educational institutions to acquire a new specialty or improve their qualifications (if they retained their salary);

10) those on study leave (if their salary is partially or fully saved);

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

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

13) who are on regular and additional holidays granted in accordance with the law and regulatory documents, including employees who were on vacation, and then dismissed;

14) deserved a day of rest for going to work on non-working days;

15) employed in order to replace employees who are absent for valid reasons;

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

17) those who took part in strikes;

18) who were on leave without pay, and the duration of the leave does not matter;

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

20) those who were under investigation prior to the issuance of the court decision;

21) internal part-time workers.

An employee who is registered as an internal part-time employee or who receives two, one and a half, or less than one rate in one organization is accounted for in the payroll as one whole unit.

To the payroll such categories of workers are not included, how:

1) external part-timers;

2) those who worked under civil law contracts;

3) employees separated from work for the purpose of sending them by the enterprise for training in educational institutions and receiving a scholarship paid from the funds of this enterprise; employees with whom a special contract for professional education with the payment of a scholarship to them during their studies;

4) attracted to work in accordance with contracts concluded with state institutions for the provision of work force;

5) transferred to work in another company without pay, as well as persons sent to work abroad;

6) lawyers;

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

8) who applied for dismissal and stopped working without warning the management or before the expiration of the warning period. This category of workers is excluded from the payroll from the first day of absence from work;

9) owners of the enterprise who do not receive a salary;

10) servicemen in the performance of their military duties.

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

Calculation of the average number of employees per month

When performing such a calculation, the following employees must be excluded from the payroll:

women who were on leave due to pregnancy and childbirth;
persons on leave due to the adoption of a newborn from a maternity hospital;
employees who were on parental leave to care for a minor child;
persons who studied in educational institutions or passed entrance exams with the provision of additional leave without pay;

Employees who were not included in the payroll and were involved in work under special contracts with government agencies for the provision of additional labor are accounted for in the average payroll as whole units.

Calculation of the average number of employees who did not work full time

To determine the average payroll number of persons who have worked part-time, it is necessary to take them into account in proportion to the time they actually worked.

The number of such employees is calculated as follows:

First, the total number of days worked by these persons is calculated by dividing the total number of man-hours for the reporting month by the time of the working day, (8 hours, or 4.8 hours).
After that, the average number of part-time employees is determined for reporting period in terms of full employment.

The number of man-days that have been worked is divided by the number of days (workdays) in the reporting month. As for employees who worked part-time according to the staffing table, employment contract or transferred with their written consent to part-time, they are taken into account in proportion to the hours worked.

Determine the total number of person-days that were worked by these employees. For this, the total number of man-hours worked for the reporting month is divided by the length of the working day. The length of the working week should be taken into account, for example:
24 hours - for 4 hours (hours) (with a 6-day work week) or 4.8 hours (with a 5-day work week);
36 hours - for 6 hours (for 6 days) or 7.2 hours (for 5 days);
40 hours - 6.67 hours or 8 hours, respectively.
After that, the average number of part-time workers for the reporting month is calculated, taking into account their full-time employment. For this, the number of man-days worked is divided by the number of calendar working days in the reporting month. In this case, the hours for the previous working day are conditionally included in the number of man-hours worked for days of vacation, illness, absenteeism (if they fell on working days in accordance with the calendar).

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

An example of determining the average number of employees

Let's consider how the calculation is made for employees who worked full time (with a 5-day working week) for the reporting month of September 2014.

The numbers months	List the number workers	Workers, excluded from the list numbers	Workers, caught in average the number
1	400	1	399
2	401	1	400
3	401	1	400
4	403	1	402
5	403	1	402
6	405	2	403
7	405	2	403
8	405	2	403
9	405	2	403
10	404	2	402
11	404	2	402
12	404	2	402
13	404	2	402
14	404	2	402
15	404	2	402
16	405	2	403
17	405	3	402
18	405	3	402
19	405	3	402
20	405	3	402
21	406	3	403
22	407	3	404
23	406	3	403
24	406	3	403
25	406	3	403
26	407	3	404
27	407	3	404
28	407	3	404
29	407	3	404
30	407	3	404

Total: 12074

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

An example of a calculation for a part-time work week

Calculation of the average number of employees for the quarter

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

Settlement in 6, 9 or 12 months

The average number of employees for a certain period of time is calculated as follows: the average number of employees for all months of the reporting year is added up and the result is divided by the corresponding number of months.

If the enterprise has been operating for an incomplete year, then to determine the average number of employees for the year, you need to add up the number of employees for all months of the enterprise's operation and divide the result by 12.

Examples of calculating the average number of employees

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

The average payroll number of employees of Omega LLC as of December 29, 2013 is 340 people.

In this institution, a 5-day working week, December 30 and 31, respectively, Saturday and Sunday, the number of payroll was the same.

In accordance with Article 112 of the Labor Code, holidays are considered non-working days: January 1, 2, 3, 4, 5, 7. On January 9, 5 new employees were hired.

In the period from 11 to 25 January - 4 employees were on leave without pay, from the 15th - one employee went on maternity leave, 17 - one employee was fired.

In total, 10,563 person-days participated in the calculation of the indicator for the 31st day of January 2014. The average payroll for the month of January is 341 (10,563 person-days: 31 days).

To calculate the average payroll for any other period, you need to add up this indicator for each month that participates in the calculation and divide the resulting amount by the number of months for the period.

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

One click call

Calculation of the average payroll of Omega LLC for the period: January-April 2014. Let's assume that the average payroll in February was 339.52 people; in March - 338.64 people; in April - 340.92 people. In January, this figure was 340.74 people. The average payroll for this period is 340 people ((340.74 + 339.52 + 338.64 + 340.92): 4).

Among most of the documentation provided to the tax service, it is worth highlighting the average number of employees. It is served annually until January 20. You can calculate it using simple formulas, having a timesheet in your hands and knowing the features of calculating this value.

Definition

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

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

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

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

Who is the SSH?

The enterprise's CSC includes:

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

Persons not included in the SSH

The calculation does not include the following:

Part-time workers or so-called external part-time workers;
Women in maternity leave;
Persons on free study leave;
Persons who have entered into a civil contract with the enterprise for the performance of work;
Persons redirected to another place of work outside the given enterprise by order;
Employees transferred to work abroad (for example, to a foreign branch of the enterprise);
Lawyers;
Trainees and students receiving scholarships as payment;
Owners of the enterprise in the event that they are not hired employees and do not receive wages on it;
Those who wrote a statement for the calculation of on their own and out-of-office employees, regardless of whether the application was signed or not;
Part-time employees. Exception - this duration is fixed by law. For example, work in a "harmful" production.

It should be remembered that part-time employees are taken into account in the calculations at the rate (0.5, 0.75).

Responsible person

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

Formulas

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

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

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

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

To make calculations, you need to calculate monthly SSR per month... We use the formula:

SSCHm = (SCh1 + SCh2 + ... + SChpsm) / Kdm, where:

SSHm - monthly SSH;

SCh1 ... SChpsm - the number of employees who went to work on the specified day. It is worth remembering that not all employees can be taken into account in the calculations;

Kdm Is the length of the month in days.

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

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

SSHm = ((15 * 89) + (87 * 2) + (87.5 * 14)) / 31 = (1335 + 174 + 1225) / 31 = 88.19. We round the resulting value to a whole number and we get 88 people.

Consequently, the STS is 88 people.

The annual SSC has the following formula:

SSCHg = (SSCH1 + SSCH2 + ... + SSCH12) / 12, where:

SSCHg- annual SSC;

SSCH1 ... SSCH12- SSH for each month;

12 – the number of months in a year.

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

SSH "Nov" for the year is:

SSHg = (156 + 156 + 125 + 125 + 125 + 156 + 135 + 135 + 135 + 176 + 145 + 125) / 12 = 1694/12 = 141.16.

This number should be rounded to the nearest whole according to mathematical laws. Since the number after the decimal point is less than 5, the SDR for the year will be 141 people.

Special calculation cases

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

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

Data submission deadlines

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

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

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

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

Penalties

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

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

Video: Preparing and sending SSH 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 time sheet and sent to the tax service annually by January 20.

The number in the sectors of the country's economy represents the totality of workers in enterprises, organizations, institutions, family industries, cooperatives. When summarizing data for enterprises, it is important not to allow double counting in determining the number, since many are employees of two or more enterprises.

Admission and departure of employees are formalized by the order of the head. The enterprise must also know the data on the number of employees for each day (moment indicator).

The total number of employees of the enterprise includes:

List composition
Part-timers (external and internal)
Persons working under civil contracts (work contract, labor agreement)

List composition

The payroll includes all permanent, temporary, seasonal workers hired. In this case, an entry is made in work book employee. Everyone can be in the payroll in only one enterprise... The payroll includes all those who came to work and did not appear for all reasons (vacation, illness, weekends, etc.). To calculate the employed, the payroll number of employees is used (it is on the list of the enterprise, therefore, it is not unemployed).

Part-timers

To part-timers external include persons who, as a rule, are on the payroll of another enterprise, and at this enterprise, part-time, perform work in accordance with labor legislation in aggregate no more than 0.5 stakes(the duration of the working day is not more than 4 hours). Internal part-time workers at the same enterprise perform paid work in their free time from their main job. V average size external part-time workers are accounted for in proportion to the hours worked.

Persons working under contracts

Persons working under contracts can perform work in several enterprises during the reporting period. For the entire term of the contract, they are accounted for as full-time employees.

In the order of the head on hiring, it is determined to which group the hired person belongs. It is clear that part-time workers and persons working under contracts should not be taken into account when calculating the number of employees, this would be a repeated count. Therefore, the company calculates the average number of employees and all employees, including part-time workers and working under contracts.

Calculation of the average number of employees

Average headcount formula

For a month, the average number of employees is calculated on the basis of the data on the number of employees for each calendar day according to the formula:

Over the weekend and holidays the number of the pre-weekend and pre-holiday days is taken.

Since for each day the payroll is equal to the sum of those who came to work and did not appear for all reasons, we will get the same result using the formula.

That is, the formulas are equivalent.

In the numerator of both formulas, these are workers (person-days).

Problem 1

At the enterprise, on the payroll as of January 1, there were 205 people, from January 6, 15 people were hired, and from January 16, 5 people were dismissed. and from January 29, 10 people were accepted. Let's calculate the average number of employees for January:

The number of employees during the month was different, ranged from 205 to 225 people, and in terms of full-time employees (on the list from January 1 to January 31), this enterprise employed 216 people.

Task 2

For longer periods of time, the average number is calculated on the basis of average monthly indicators according to the arithmetic simple average formula. Let's continue with the example. Let us assume that at this enterprise the average number of employees was:

February - 223;
March - 218;
April - 234;
May - 228;
June - 226 people

Solution

Let's calculate the average number of employees for the I quarter, II quarter and the first half of the year:

For the first half of the year, the average number of employees can be calculated in two ways: on the basis of monthly data and on the basis of average quarterly data:

Similarly, the indicators of the average number of employees are calculated for 9 months, for a year.

Problem 3

If the company did not work for the full reporting period, then the average number of employees is calculated as follows.

The enterprise was registered on November 25. The number of employees as of November 25 - 150 people, on November 29, 12 people were accepted. and in November there was no more movement of labor. For December, we will take the conditionally average number of employees equal to 168 people. It is necessary to calculate the average number of employees in the enterprise for November, IV quarter and for the year:

Consequently, at an enterprise that has been operating for a little more than one month, in terms of annual workers 17 people were employed. For the rest of the year, these workers could be on the payroll of other enterprises, and there they, when calculating the average annual number of employees, will be taken into account as part of the unit in proportion to the time of work at each enterprise. When summing up data on enterprises, no matter how many jobs the employee changes during the year, he will be counted as a unit (1 person) among the employed, provided that he worked throughout the year. If an employee worked in a year, for example, only 4 months, then he will be counted as 4/12 of the employed, and not 1 person.