How to calculate the average number of employees: formulas, examples

The life of a modern enterprise is such that behind the production of a useful product and the generation of income, there is hidden the daily painstaking work of accounting and personnel departments with a huge amount of information consisting of numbers, formulas, and indicators.

Detailed economic and statistical calculations are necessary for the organization in order to form a system, report and determine various types of benefits.

What is the average number of employees

The indicator of the average number of employees of an organization can only be determined by having data on employees, the calculation of which is carried out on the basis of taking into account their daily payroll number.

Similar calculations required, first of all, to fill out statistical reporting forms approved by Rosstat Order No. 428 (2013). The order describes the procedure for determining these indicators for enterprises.

If for the average payroll only the main employees working on the basis are taken into account, then in determining the average number, both and employees working on the basis of (GPA) are also taken into account. The initial information for calculations is contained in each division of the enterprise.

These indicators in the activities of an individual entrepreneur or LLC are necessary for the generation of statistical information, determining the tax base(for example, confirmation of preferential tax treatment), as well as to regulate relationships with funds (for example, control of insurance payments). They are also indicated in various reporting documents. Thus, in the statistical form P-4, both the average number and the average number are entered in separate columns; in the information for the Federal Tax Service and in the form - only the average payroll; for the patent tax system – only average.

Why and in what cases is it necessary to calculate the average number

This calculation is made in the following cases:

1. When submitting reporting materials to the Social Insurance Fund;
2. To calculate contributions to the Pension Fund on a regressive scale;
3. In order to submit data for the transition to a simplified form of taxation;
4. To confirm the conditions for the application of UTII, the unified agricultural tax and the patent taxation system;
5. To enter information into statistical forms No. P-4 and No. PM, as well as for other purposes.

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The procedure for calculating the indicator for a month, a year

The average number of employees can be calculated at based on the following indicators:

• Average number of employees;
• Average number of part-time freelancers;
• The average number of employees who work according to the GPA.

If the enterprise employs only workers in , then the average number of employees, which will coincide with the average, will be sufficient.

Counting can be done for a certain period, most often - for a month and a year. Many modern enterprises have automated personnel accounting systems, which makes such work much easier.

Let's consider counting algorithm the average number of employees of the enterprise for the month and year.

Let's denote Main factors:

• HRC - the number of employees on the payroll;
• SCh – average number of employees;
• SSN – average number of employees;
• SChVS – average number of external part-time workers;
• SCHGPD – average number of employees according to GPA.

Let's calculate the average number of employees employees for the month, for which we sum up the number of employees on the payroll for each day of the month including weekends and holidays and divide the result by the number of calendar days of the month. Let's round the result up. On non-working days, the number is taken as for the previous working day.

The payroll number is determined according to working time sheets for a certain date. It includes all workers, including temporary or seasonal workers, those on sick leave, on a business trip, on vacation, on weekends, or working from home. This indicator does not include only external employees, persons working on the basis of the GAP, sent to another enterprise, undergoing training or advanced training. For internal part-time workers, accounting is carried out once. Women on maternity leave are included in the payroll, but not in the average payroll.

TSS for the month = Sum of TPP for all days of the month. / Number of calendars days months

This formula is suitable for full-time workers. In the case of calculations for employees working part-time, the average number of employees is determined in proportion to the amount of time worked:

TSS for the month of part-time workers = Total time worked for the month. at one o'clock. / Normal working hours day at hour. / Number of workers days months

The total SSC of workers will be equal to the sum of the SSC of workers with full and part-time employment.

Let's calculate average number of part-time freelancers per month:

Hours of work per month = Total time worked per month. at one o'clock. / Regular cont. slave. day at hour. / Number of workers days months

Days of sick leave or vacation of external part-time workers are taken into account by the number of hours for the previous working day.

Let us determine the average number of persons employed under civil law contracts per month:

SCHGPD for the month = Sum of the number of persons with GPD for each day of the month. / Number of calendars days months

This category does not include employees who have an employment contract in the same organization, as well as individual entrepreneurs. The number for weekends and holidays is taken into account as for the previous working day.

Let's calculate the average number employees per month:

SCH for a month = SChVS for a month + SCHVS for a month + SCHGPD for a month

Let's calculate the average number employees per year:

Average for the year = Sum of average for all months of the year / 12 months

You can also calculate the average number for the year by the sum of three average indicators for the year (for main employees, external part-time workers and those working under the GPA).

Calculation example

Let's calculate the average number of workers at an industrial enterprise in December 2015. This month, 100 people were employed in production. Of them:

• 50 people – full-time employees;
• 25 people – in the state part-time (4 hours).
• 15 people – external part-time workers (4 hours);
• 10 people – employed on GPA terms (under contract agreements);
• 3 full-time employees are on maternity leave.

The company has a five-day work week and a 40-hour work week.

The number of working days in December 2015 was 23.

TSS for full-time employment = (50 people – 3 people) 31 days. / 31 days = 47 people

SCN of part-time employment = (4 hours 23 working days 25 people) / 8 hours / 23 working days days = 12.5 people

Total number of people = 47 people. + 12.5 people = 59.5 people

SCHS = (4 hours 23 work days 15 people) / 8 hours / 23 work days days = 7.5 people

SCHGPD = 10 people. 31 days / 31 days = 10 people

Thus, as a result average number of employees for December 2015 = 59.5 people + 7.5 people + 10 people = 77 people

Preparation of the necessary reporting document with this information

In practice, this indicator is used to fill out statistical reporting forms. The report is submitted to the tax authority. If we are talking about an individual entrepreneur, then this is carried out at the place of residence of the entrepreneur, in the case of an LLC - at the location (legal address) of the organization. This form is submitted until January 20 the year following the reporting year.

Report form consists of one sheet, on top of which is indicated the TIN (for an entrepreneur or organization), as well as the checkpoint (for an organization). In the “TIN” field, you can put either dashes in the two outermost cells, or two zeros in the first two cells.

For the submission line, you must indicate the name and code of the tax authority. Below is the full name of the organization as in the constituent documents or the full name of the individual entrepreneur.

When submitting a report for the previous year, record the indicator as of January 1 of the current year. The value is indicated in whole units, rounded according to mathematical rules. If there are empty cells, dashes are placed in them.

The completed form is signed by the manager/entrepreneur or his legal representative, the signature is deciphered, the date of approval and stamp are affixed. If the report is carried out by power of attorney, then its details must be indicated, and a copy is attached to the documents.

Average headcount is an indicator on which a company’s right to benefits depends. Here are some of them:

• the ability to apply a simplified taxation system (clause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation);
• benefits for VAT (clause 2, clause 3, Article 149 of the Tax Code of the Russian Federation), property tax (Article 381 of the Tax Code of the Russian Federation), and land tax (clause 5 of Article 395 of the Tax Code of the Russian Federation);
• benefits for small enterprises (Law of July 24, 2007 No. 209-FZ).

In addition, the average number of employees must be calculated in the following cases:

• to know whether you need to submit reports to extra-budgetary funds electronically. The fact is that the average number of individuals in whose favor payments are made is equal to the average number of employees of the organization (Part 1 of Article 10, Part 10 of Article 15 of Law No. 212-FZ, paragraph 77 of the Instructions, approved by order of Rosstat dated October 28, 2013 No. 428);
• to determine whether the organization has lost the right to use the simplified tax system or UTII (clause 4 of article 346.13, clause 2.3 of article 346.26 of the Tax Code of the Russian Federation);
• to calculate the amount of UTII if the physical indicator for a specific type of activity is the number of employees (Article 346.27 of the Tax Code of the Russian Federation).

The rules for calculating the average number of employees are contained in Rosstat Order No. 428 dated October 28, 2013 “On approval of the Instructions for filling out federal statistical observation forms: ... No. P-4 “Information on the number, wages and movement of workers” ...”. This report must be submitted by all commercial organizations (except small ones), the average number of employees of which does not exceed 15 people (including part-time workers and civil contracts) based on the results of activities for the previous year.

The average number includes:

• average number of employees;
• average number of external part-time workers;
• the average number of employees performing work under civil contracts.

The average number of employees must be calculated in the following cases:

• in order to submit information on the average headcount for the past year to the Federal Tax Service at the location of the organization no later than January 20 of the current year.

This must be done annually, even if the organization does not have employees (clause 3 of Article 80 of the Tax Code of the Russian Federation). If you submit information about the average headcount late, the Federal Tax Service may impose two fines at the same time (clause 1 of article 126 of the Tax Code of the Russian Federation, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated June 7, 2011 No. 03-02-07 /1-179):

• for the organization - in the amount of 200 rubles;
• per manager - in the amount of 300 rubles. up to 500 rub.;
• to know whether you need to submit tax reports to the Federal Tax Service in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation);
• to fill out the field “Average headcount” in the calculation according to the RSV-1 Pension Fund form (clause 5.11 of the Procedure for filling out the RSV-1 Pension Fund form);
• to fill out the field “Number of employees” in the calculation according to Form 4 - Social Insurance Fund (clause 5.14 of the Procedure for filling out Form 4 - Social Insurance Fund);
• to calculate the amount of income tax (advance payment) paid at the location of a separate division, if the organization uses the average headcount indicator for the calculation (clause 2 of Article 288 of the Tax Code of the Russian Federation).

Headcount

To calculate the average number of employees, you must first determine the number of employees for each calendar day of the reporting period (for example, a month - from the 1st to the 30th or 31st, and for February - to the 28th or 29th) . The payroll takes into account:

• employees signed under an employment contract who perform permanent, temporary or seasonal work for one day or more;
• owners of the company who work and receive salaries in it.

Moreover, they take into account both those actually working and those absent from work for some reason:

• those who came to work, including those who did not work due to downtime;
• those on business trips, if the company maintains their salaries, as well as those on short-term business trips abroad;
• those who did not show up for work due to illness (during the entire sick leave and until retirement due to disability);
• those who did not show up for work due to performing state and public duties (for example, participated as a juror in court);
• those hired for part-time or part-time work, as well as those hired at half the rate (salary) in accordance with the employment contract or staffing table. In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring. This group does not include workers who, in accordance with the law, have reduced working hours: under the age of 18; those employed in jobs with harmful and dangerous working conditions; women who are given additional breaks from work to feed their children; women working in rural areas; workers - disabled people of groups I and II;
• hired for a probationary period;
• homeworkers (they are counted for each calendar day as whole units);
• employees with special titles;
• sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;
• temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;
• students and pupils of educational institutions working in organizations during practical training, if they are enrolled in workplaces (positions);
• students studying in educational institutions, postgraduate schools, who are on study leave with full or partial pay;
• students studying in educational institutions and who were on additional leave without pay, as well as workers entering educational institutions who were on leave without pay to take entrance exams in accordance with the law;
• those on annual and additional leave provided in accordance with the law, collective agreement and employment contract, including those on leave followed by dismissal;
• those who had a day off according to the organization’s work schedule, as well as for overtime during the summarized accounting of working hours;
• who received a day of rest for working on weekends or holidays (non-working days);
• those on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave;
• hired to replace absent employees (due to illness, maternity leave, parental leave);
• were on leave without pay, regardless of the duration of the leave;
• those who were in downtime at the initiative of the employer and for reasons beyond the control of the employer and employee, as well as on unpaid leave at the initiative of the employer;
• who took part in strikes;
• working on a rotational basis. If organizations do not have separate divisions on the territory of another constituent entity of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which employment contracts and civil law contracts are concluded;
• foreign citizens who worked in organizations located in Russia;
• those who committed absenteeism;
• who were under investigation until the court's decision.

Who is not included in the payroll

The following are not included in the payroll:

• hired part-time from other companies (their records are kept separately);
• performing work under civil law contracts (contracts, services, etc.);
• recruited to work under special contracts with government agencies for the provision of labor (military personnel or those serving a sentence of imprisonment). Moreover, they are taken into account in the average number;
• those who wrote a letter of resignation and did not return to work before the notice period for dismissal expired (they are excluded from the workforce from the first day of absence from work);
• owners of the company who do not receive a salary from it;
• transferred to work in another company, if they do not retain their wages at their previous place of work, as well as those sent to work abroad;
• those sent for off-the-job training and receiving a stipend at the expense of the company that sent them;
• with whom a student agreement for training and additional professional education has been concluded (Article 197 of the Labor Code of the Russian Federation) and who receive a scholarship during their studies;
• lawyers;
• members of the cooperative who have not entered into employment contracts with the company;
• military personnel in the performance of military service duties.

The number of employees on the payroll is given not only for a specific date (for example, on the first or last day of the month), but also for the reporting period (for example, for a month, a quarter).

Total: 270 people.

The payroll is clarified using the work time sheet, which records the employee’s attendance or absence from work, as well as on the basis of orders (instructions) on the hiring, transfer and dismissal of the employee.

How is the average headcount calculated?

The average payroll number for a month is calculated as follows: sum up the payroll number for each calendar day of the month (according to the working time sheet) and divide by the number of calendar days of the month. In this case, for a weekend or holiday, the payroll number is equal to what it was on the previous working day.

In March of the reporting year, the payroll of Spectr JSC included:

The total headcount is 270 people. The number of days in a month is 31.

The average number of employees of Spectr JSC for March is:
((7 days + 4 days + 1 day) × 88 people + (10 days + 4 days) × 92 people + 5 days × 90 people) : 31 days = (1056 person-days + 1288 person-days + 450 person-days) : 31 days = 90.1 people

The average number is shown in whole units. This means that in March it is 90 people.

The average headcount of the company in April was 100 people, in May – 105 people, in June – 102 people.

The average headcount of the company for the second quarter is:
(100 people + 105 people + 102 people): 3 months. = 102.3 people/month.

The average number is shown in whole units, so it is 102 people.

If some of the company's employees work part-time, the average number of employees is calculated differently. In this case, the number of part-time workers is taken into account in proportion to the time worked.

Two employees of Legat LLC, Voronin and Somov, work 5 hours a day (with a five-day work week of 40 hours). Therefore, they are taken into account daily as follows:
5 man-hours: 8 hours = 0.6 people.

The number of working days in June is 21. Voronin worked 21 days, Somov - 16 days.

The average number of these employees per month will be equal to:
(0.6 people × 21 work days + 0.6 people × 16 work days): 21 work days days = 1 person

Keep in mind: not all employees on the payroll are included in the average payroll. For example:

• women who are on maternity leave;
• those who are on additional parental leave;
• those who are on leave in connection with the adoption of a newborn child from the maternity hospital;
• employees who study in educational institutions and are on additional leave at their own expense;
• employees who enter educational institutions and are on leave at their own expense while taking entrance exams.

However, workers recruited to work under special contracts with government agencies for the provision of labor (military personnel or those serving a prison sentence), who are not included in the payroll, must be counted in the average payroll as whole units for the days when they were at work .

The average number of external part-time workers (that is, working at different enterprises) is calculated in the same way as the average number of part-time workers.

Workers registered under civil contracts (contracts, services, copyrights) are counted for each calendar day as whole units throughout the entire term of the contract. Moreover, the time of payment of remuneration is not taken into account.

When calculating the average number of employees for a weekend or holiday, take the number of employees for the previous working day.

The same applies to individual entrepreneurs who entered into civil contracts with the company and received remuneration under them, as well as to employees who were not included in the payroll and with whom such contracts were not concluded.

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Organizations and entrepreneurs need to know the average number of their employees to calculate taxes. For example, to decide whether a company has the right to switch to a simplified taxation system or not. To use the regressive scale when calculating contributions to the Pension Fund, you also need to know the average number of employees. The Social Insurance Fund requires this indicator to be indicated when submitting reports.
The average number of employees is calculated for a certain period, for example a month, a quarter, a half-year. To calculate the average number of employees, you need to know:
— average number of employees;
— average number of part-time freelancers;
— the average number of employees performing work under civil contracts.
If you only have full-time employees under employment contracts, then you just need to determine their average number. In this case, it will coincide with the average number of employees.
Average number of employees
To determine the average number of employees, you first need to calculate their payroll number.
The number of employees on the payroll is calculated as of a specific date. For example, on the first or last day of the month. The list of employees for each calendar day includes all employees with whom an employment contract has been concluded.
Please note: the list of employees takes into account not only employees who went to work, but also absent employees. For example, employees who took sick leave, went on a business trip, or went on vacation.
The following employees are not included in the payroll:
— accepted part-time from other organizations;
— performing work under civil contracts;
— sent to work in another organization, if their wages are not maintained;
— those who have entered into a student agreement with the organization and receive a scholarship;
- those who submitted a letter of resignation and stopped working before the expiration of the two-week notice period for dismissal.
Example
On March 30, 2005, there were 15 people in the organization. Of these, 9 people work under an employment contract, 6 people work under a civil law contract.
Of the 9 employees with whom an employment contract was concluded, two were hired part-time from other organizations.
Let's calculate the number of employees as of March 30, 2004. To do this, from the total number of employees, you need to subtract those who work under civil contracts and those hired part-time. Thus, as of March 30, 2004, the 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: the number of employees on the payroll for each day of the month (including holidays, working days and weekends) is added up and the resulting amount is divided by the number of calendar days of the period.
Not all employees who are included in the payroll are taken into account when calculating the average payroll number. Such employees include:
- women who were on maternity leave, in connection with the adoption of a newborn child, as well as on additional child care leave;
— employees studying or entering educational institutions and on additional leave without pay.
Example
The number of employees of the organization was:
— for each calendar day from April 1 to April 15 — 305 people;
— from April 16 to April 30 — 290 people.
In April, five women were on maternity leave. According to employment contracts, in April all employees of the organization were hired full-time.
To calculate the average number of employees for April, women who were on maternity leave must be excluded from the payroll.
Thus, the sum of the number of employees on the payroll for all days of April will be:
15 days x (305 people - 5 people) + (290 people - 5 people) x 15 days. = 8775 people
The average number of employees for April will be equal to:
8775 people : 30 days = 292.5 people
Rounding this figure to whole units, we find that the average number of employees for April is 293 people.
To determine the average number of employees for a quarter, you need to add up the average number of employees for each month of the quarter and divide this amount by 3. Similarly, the average number of employees is determined for any period from the beginning of the year (six months, 9 months, etc.) and for the entire 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 = 310, 41 people
Rounding this figure to whole units, we find that the average number of employees for 2004 is 310 people.
Calculation of the average number of employees for part-time work. Employees who, in accordance with the employment contract, work part-time, are included in the average headcount in proportion to the time worked.
First, the total number of man-days worked by these employees is calculated. To do this, the total number of man-hours worked is divided by the duration of a full working day and multiplied by the number of days worked. Then the average number of part-time workers for the reporting month is determined in terms of full-time employment. To do this, the total number of person-days worked is divided by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences, the hours of the previous working day are conditionally included in the number of man-hours worked.
Example
According to written statements in September 2004, two employees of the organization work 4 hours a day. The organization operates on a five-day work week schedule. The normal working day is 8 hours. Consequently, when calculating the average headcount, these employees are taken into account for each working day as 0.5 people (4 person-hours: 8 hours).
In September 2004, the first employee worked 22 days, and the second 16 days.
For the first employee, the total number of man-days for September is 11 (22 man-days x 0.5 people).
For the second employee, the total number of man-days for September will be 8 (16 man-days x 0.5).
The average number of underemployed workers in September will be:
(11 person-days + 8 person-days): 22 days. = 0.86 people
Let's assume that in September the average number of full-time employees was 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 find 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 that are registered in the current year calculate the average number of employees per month as follows: the number of employees on the payroll for all days of the organization’s operation in the reporting month is divided by the total number of calendar days in the month.
If the organization operated for an incomplete quarter, then the average number of employees for the quarter is determined as follows: the average number of employees for each month of the quarter is added up, and the resulting amount is divided by 3. The average number of employees for any incomplete period from the beginning of the year is also determined.
Example
The newly created organization began operating on September 25, 2004. The list number of employees for each day from September 25 to 30 was 18 people.
The number of employees on the payroll for 6 days of September is:
18 people x 6 days = 108 people
The average number of employees for September will be:
108 people : 30 days = 3.6 people
Rounding this figure to whole units, we find that the average number of employees for September 2004 is 4 people.
Let us assume that in October, November and December 2004 the average number of employees was 18 people. Let's calculate the average number of employees for 2004.
The number of employees on the payroll for 2004 is:
4 people + 18 people + 18 people + 18 people = 58 people
The average number of employees for 2004 is as follows:
58 people : 12 months = 4.83 people
Rounding this figure to whole units, we find that the average number of employees for 2004 is 5 people.

By Order No. 428 of October 28, 2013 Rosstat has approved the Instructions for filling out statistical observation forms (hereinafter referred to as the Instructions), which are used to guide the calculation of the average number of employees in 2014. These Instructions must be applied when filling out a new form to the Pension Fund of the Russian Federation, as well as when filling out the form for 2014. Let's consider the procedure for calculating the average headcount, how to determine the period and by what rules it is calculated.

1. We find the payroll number for each calendar day in the month.
2. We calculate the average number of employees per month.
3. We calculate the average number of employees for the quarter.
4. We calculate the average number of employees for six months, 9 months or a year.

Formula for calculating headcount

The number of employees on the payroll is determined for each calendar day of the month. Each employee is defined as an entire unit.

The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

The list of employees who are taken into account when calculating the headcount is defined in paragraph 79 of the Guidelines. It includes:

1) those who actually showed up for work, as well as those absent due to downtime;

2) those who were on business trips, if they are retained in this organization, including employees who were on short-term business trips abroad;

3) missing as a result;

4) absent in connection with the performance of state or public duties;

5) hired on a part-time or part-time basis, as well as hired at half the rate (salary) in accordance with the employment contract or staffing table;

6) hired for a probationary period;

7) employees who have entered into an employment contract with an organization to perform personal work at home (homeworkers);

8) sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;

9) students and pupils of educational institutions working in organizations during practical training, if they are enrolled in workplaces (positions);

13) who had a day off according to the organization’s work schedule, as well as for overtime in the aggregate accounting of working hours;

14) those who received a day of rest for work (non-working days);

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In our case it will be equal to 8 hours (40 hours: 5 hours). The total number of person-days will be 23 person-days. ((65 person-hours + 119 person-hours): 8 hours). 2. The next step is to calculate the average number of part-time workers per month in terms of full employment. To do this, divide the result by the number of working days in the month (there are 21 in December). We get 1.1 people. (23 person-days: 21 days). 3. To determine the average number of employees for a month, add the previous indicator and the average number of other employees. That is, it is necessary to keep separate records of such employees. In our case, the company has only 2 part-time employees, so the average headcount for December will be 1.1 people. In whole units - 1 person.

Average number of employees per year

It must be taken into account that the average number includes:

• average number of employees;
• average number of external part-time employees;
• average number of employees employed under civil contracts.

Please note that the rules for calculating the average number are reflected in the instructions of Rosstat. From January 1, 2008, organizations of all forms of ownership are required to submit information on the average composition of employees to the tax office no later than January 20 of each current year. To calculate the average number, determine the number of employees on the payroll for each day in the reporting period.
For one month, indicators are taken into account from the first to the 31st. For February - from the 1st to the 28th or 29th.

Average number of employees

The following are excluded from the calculation:

• external part-time workers;
• persons who entered into a contract for vocational training with the payment of a scholarship;
• owners of the organization who did not receive salaries;
• lawyers;
• employees who are on maternity leave;
• student employees who were on additional leave without pay;
• persons who work under contracts;
• employees sent to work in another country;
• persons who have written a letter of resignation and are working the remaining time.

Algorithm Part-time workers are counted in direct proportion to the time worked, but are shown in the report as whole units. If an organization has two employees working the same number of 4-hour days, they are counted as a full-time unit.

Average number of employees: how to calculate for a month and a year 2017

Attention

Thus, the statistical indicator of the average number of employees for the year in the case under consideration is 346 people. In addition to statistics, this indicator is also used for information submitted to the tax office. The information submission form is contained in the appendix to the Order of the Tax Service dated March 29, 2007.

• organizations, regardless of whether they employed hired labor or not;
• entrepreneurs registered not in the current year, but in previous years in the case of hiring hired labor.

Thus, the average headcount indicator is used for reporting for the past year. To plan for the next year, the “average annual headcount” indicator is used. Its calculation includes a larger amount of data compared to the average number.

How to calculate the number of employees

In this case, the average monthly number of employees working under civil contracts is determined as follows: Date of December Number of employees (persons) 13 5 14 5 15 5 16 5 17 (day off) 5 18 (day off) 5 19 5 20 5 21 5 22 5 23 5 Average monthly number (5 + 5 + 5 + 5 + 5 + 5 + 5 + 5 + 5 + 5 + 5) : 31 = 1.8 Average annual number of employees working under civil contracts , is determined as follows: 1.8 people. –––––––––––––– 12 = 0.2 people. Thus, for the reporting year, the average annual number of employees with work books is 53.8, external part-time workers - 0.3, employees working under civil contracts - 0.2.

How to calculate the average number of employees

Important

From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him. On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a probationary period of two months. On December 24, driver Gorbachev submitted his resignation and did not return to work the next day. It is necessary to calculate the average number of employees for December.

How to determine the average annual number of employees

Info

The monthly indicator is determined by adding data for calendar days. The value of the coefficient on holidays and weekends is assumed to be equal to the indicator for the previous working day. Average number of employees for the year = (NW Jan.

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

How to calculate the average number of employees per year

The general formula is as follows:

• Average number of workers = average number of employees + average number of part-time workers + average number of persons working under civil law acts.

Example 4 Let us supplement the conditions of problem No. 2. Let us assume that the average number of employed persons was 52.3 people in January 2015. How to calculate the average number of employees per month? Using the above formula. The number of part-time workers was calculated in example 1, and the number of people working under contracts was calculated in example 2.

• SRCh = 52.3 + 1.66 + 2 = 55.96 people.

How to calculate the average number of employees for a quarter, half a year, year? In a similar way. It is necessary to summarize the data for each month of the period under review, and then divide the result by their number.

Such employees are excluded from the payroll from the first day of absence from work;

• owners of the organization who do not receive wages;
• lawyers;
• military personnel.

• homeworkers,
• internal part-timers,
• employees registered in one organization for two, one and a half or less than one rate,
• persons hired on a part-time, part-time or half-time basis.

Average number of employees The very name of the indicator tells us that the average number of employees is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations.

How to calculate the average annual number of employees per year

Rosstat dated November 20, 2006 N 69. Employees who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not many of them, so we advise you to remember them all:

• external part-time workers;
• performing work under civil contracts;
• working under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and are included in the average number of employees;
• transferred to work in another organization without pay, as well as sent to work abroad;
• those aimed at studying outside of work, receiving a scholarship at the expense of these organizations;
• those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration.

The organizations employ core employees, persons employed under civil contracts, and part-time employees. When submitting statistical reports, the accountant needs to calculate the average number of employees of the enterprise (AHR) and separately display all categories of employed persons. Read on for more details on how to do this. Why is this necessary Calculation of the average number of employees is carried out in situations where it is necessary to determine: Does the enterprise have the right to “simplified” taxation? Firms whose average number of employees is no more than 100 people are on the simplified taxation system.