Average number of employees tax report example. We provide information on the average number of employees

Regardless of which inspection body the report is prepared, information on the average number of employees must be prepared in accordance with the calculation procedure set out in Rosstat Order No. 772 dated November 22, 2017. This procedure is also used when you prepare the “Average number of employees” report to the tax office, both to Rosstat itself and to the FSS.

Average number of employees: tax report, form, sample filling

The Federal Tax Service needs information in order to determine whether the return should be filed in paper or electronic form. The average number of employees for a company to report on paper must be no more than 100 people. For reporting on insurance premiums, as well as reporting provided to the Social Insurance Fund and Pension Fund, the number is even lower - 25 people.

The form is established by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174@. Every legal entity, as well as an individual entrepreneur who hired hired personnel last year, is required to submit it (clause 3).

Information on the number of employees in the tax office (2019), form

The reporting form in question includes only one sheet. It must indicate the Federal Tax Service to which the information is submitted, the name of the organization or full name. individual entrepreneur, number of personnel and the date on which the information is provided. The form is signed:

• Head of the organization;
• individual entrepreneur;
• other person authorized by power of attorney.

Report average number of employees (2019), sample

Report average number of employees: due date

The deadlines for submitting the form to the tax office are specified in paragraph 3.

The Federal Tax Service provides information on the number of company employees annually. The due date is January 20. In 2019, the due date was postponed in accordance with paragraph 7 to 01/21/2019, since January 20 is a day off.

When creating a new organization, information about the number of employees should be submitted to the tax office no later than the 20th day of the month following the month of creation.

Information is provided for the organization as a whole. That is, there is no need to submit separate forms at the location of separate divisions, branches, and representative offices.

It is important not to miss the deadline for submitting the form, since failure to submit or late submission may result in a fine of 200 rubles (clause 1). In accordance with the Federal Tax Service Letter No. ED-4-15/24904@ dated December 20, 2018, lists of entrepreneurs who did not submit reports on time must be generated on the 20th working day after the deadline, that is, in 2019 by February 18. From this date, businesses will begin receiving notifications of fines. In addition, a tax authority that has not received the necessary information may bring a company official to administrative liability (Part 1). The fine for this is up to 500 rubles.

How to calculate the average number of employees for a report

The main question that arises when filling out the “Average number of employees” report is how to calculate the indicator.

The calculation includes company employees for whom it is their main place of work. That is, external part-time workers and individuals who worked under civil contracts should not be taken into account.

Also excluded from the calculation:

• women on maternity leave;
• employees on parental leave;
• on unpaid study leave.

To determine the annual indicator, you need to sum up the average number of employees for each month of the year and divide by 12.

To determine the monthly value of the indicator, the following formula is used:

For full-time employees, the average number of working personnel is determined as follows:

If in the previous year your LLC had no hired employees or the calculation result turned out to be zero, then the information still needs to be submitted. In this case, it should be indicated that the number of employees was 0 (Letter of the Ministry of Finance dated 02/04/2014 No. 03-02-07/1/4390).

Where is the report on the average number of employees submitted, except for the tax office?

Information on the number of personnel involved in the work is one of the main indicators of the P-4 form provided to Rosstat. It is in the order of filling out this form that the rules for calculating the number of employees are prescribed, which are used to calculate the indicator and for all other types of reporting.

The average number of employees for report 4 The Social Insurance Fund requires calculations similar to those for tax and statistics (clause 5.15 “Procedure for filling out Form 4-FSS”).

On the territory of the Russian Federation, every economic entity, regardless of its organizational and legal form, is obliged to submit a report on the results of its activities to the regulatory authorities. The information reflected in the documents, as a rule, is of a financial and economic nature, but a number of positions are used to collect and analyze statistical data. For example, the average number of employees. This calculated indicator is of great importance for the enterprise at all stages of its operation.

Definition

The average number of employees is an indicator of the number of employees who actually performed their job duties at the enterprise during a certain reporting period. This information is transmitted to the relevant department of the tax inspectorate, Social Insurance Fund, and statistical authorities.

For internal control and analysis of the effectiveness of personnel policy, an indicator such as the average number of employees is of great practical importance. When considering its dynamics, connection with wage indicators and personnel movement rates, the manager can assess the economic profitability of personnel management.

Implications for the enterprise

In accordance with the Legislation of the Russian Federation (268 Federal Law), the Tax Code (Article 80, paragraph 3), and Rosstat resolutions (No. 69), information on the average number of employees is provided in the approved manner to the tax office at the place of actual registration of the enterprise annually. Based on this indicator, the company can receive the provided tax benefits (VAT, income tax, land tax, property tax), and choose a simpler accounting and reporting system. This is especially true for individual entrepreneurs and small businesses, for which it is not profitable to maintain large staffs of the administrative and financial department. A report on the average headcount, submitted to the fiscal authorities in a timely manner, gives the organization the opportunity to choose the form of reporting (electronic or written). In the Social Insurance Fund, this value must appear in every quarterly and final document. For statistical bodies, the average number of employees of each enterprise is necessary as an analyzed indicator on a regional or national scale.

Report

Information on the average number of employees is transmitted to tax, statistical authorities and the Social Insurance Fund, regardless of the number of personnel involved. If an individual entrepreneur is the only one on staff, then he must submit a zero report for each year worked in this capacity. In large enterprises, the average headcount is calculated by the chief accountant or head of the human resources department, who is responsible for the authenticity of the information and its timely submission. When using an automated system for recording (accounting, personnel) working time, the calculation is greatly simplified.

Deadlines

Before submitting the main forms of annual reporting to the tax office, a certificate of the average number of personnel for the past period is provided. It is important to comply with deadlines for submitting information. Penalties for an employee and a legal entity are not so large in monetary terms, but without this report, an enterprise may lose tax benefits or the right to switch to a simplified form of taxation. The reporting period, as a rule, is a calendar year, during which the enterprise independently determines such an indicator as the average headcount. Calculation is made monthly, quarterly. Information must be provided by January 20 of each year following the reporting year. Reorganized or newly created enterprises submit information on the average number of employees one month after the start of activity, registration for the first time, and then calculations are made annually.

Basis for calculation

Each enterprise keeps daily records of the time worked by employees, it is recorded on paper or electronic media. The average number of personnel is calculated based on the following internal documents of the organization:

Each document used for calculation must be of a unified form and contain the signatures of the persons responsible for the information reflected in it. The forms of primary accounting registers are approved by Rosstat Resolutions.

Calculation

The Federal Statistics Service has developed a unified form of the document, which is submitted to the Federal Tax Service at the place of registration of the reporting enterprise. The Social Insurance Fund has its own forms, which the taxpayer must fill out quarterly. Moreover, the data in each report must be identical and correspond to real indicators.

The average headcount, the value of which is calculated using a single formula approved by Rosstat, is determined monthly by the enterprise’s accounting department. To determine the quarterly indicator, the values ​​are summed and divided by 3. The annual value is determined as the sum of the monthly values ​​divided by 12. When calculating the number of employees, it is necessary to take into account several important factors that influence and distort the indicator. It is necessary to take a more careful approach to the composition of the categories of workers taken into account, i.e. piece workers, employees on a sliding schedule, freelance units. From a mathematical point of view, an indicator such as headcount must be a whole number, so accounting rules are used to round it.

Categories taken into account

Calculation of the average number of employees is carried out on the basis of unified forms of primary documents (working time sheets). When determining the indicator, the following categories of employees are taken into account:

1. Workers who have actually worked the allotted time.
2. Those who fail to report to the workplace for a valid reason (vacation, time off, business trip, performance of public or government duties).
3. New employees undergoing a probationary period.
4. Workers who did not appear due to illness (if they provide the appropriate document).
5. Employees working remotely.
6. Employees sent to separate divisions or branches of the organization with the opportunity to receive wages at their main place of work.
7. Truants.
8. Seasonal workers.
9. Managers or owners of an enterprise receiving a salary.
10. Employees sent to complete retraining courses or upgrade existing qualifications with the condition of maintaining full or partial wages.
11. Part-time workers.
12. Employees on forced leave due to downtime.

Categories not taken into account

When calculating the average headcount, the indicator does not include the following employees:

1. Those who submitted their resignation letter.
2. Those on regular leave with subsequent (signed by the manager) dismissal.
3. Freelance employees engaged under civil contracts.
4. Employees on business trips abroad.
5. Part-timers.
6. Women on maternity leave.
7. Citizens who are not tax residents of the Russian Federation.
8. Women on paid parental leave (up to 1.5 years or unpaid leave up to 3 years).
9. Owners, founders of the enterprise who do not receive wages.
10. Workers engaged under special contracts with government agencies (military personnel, convicts).
11. Seconded employees receiving wages in another department (at their main place of work).

Monthly figure

The average number of employees is calculated for a certain period of time. To establish the monthly indicator, the formula is used: MSS / number of calendar days. The time worked from 01 to 30 (31) of each month is summed up for the corresponding categories of workers, non-working days (weekends, holidays) are included in the resulting value. In this case, the average number of employees for them is determined as similar to the previous working day. The calendar number of days corresponds to the month in which the calculation is made. The category of employees working part-time (disabled people, nursing mothers under 18 years of age, categories with difficult and hazardous working conditions) is calculated separately, based on the actual values ​​​​in the time sheet. The following formula applies:

• number of hours worked / length of day (for this category) / number of working days in the current month. The resulting value is summed with the main indicator.

Annual figure

Based on the calculation data of the HR department or accounting department at the end of the reporting period, the final value of the average number of employees is determined. It is determined by a simple formula: the sum of monthly indicators (data for January + ... April + .... July + ...) / 12 months. At the same time, enterprises that started operating or reorganized in the middle of the year use the same scheme for calculating the indicator.

Report form

When submitting information to the tax office for the indicator “average headcount,” the form can be filled out electronically. For this purpose, a free program has been created on the website of each Federal Tax Service Inspectorate for all legal entities, which contains all the necessary report details. If a document is submitted in writing, it must be prepared in two copies. The first is handed over to the inspectorate employee for processing; a copy of the report remains with the taxpayer with the appropriate note about the fact and date of receipt. The form can be purchased at any tax office; the completed document is submitted to the place of registration of the legal entity as a taxpayer. The main requirements for a completed report are: absence of corrections, erasures, completion of all details of the form, presence of the signature of the responsible person, the head of the enterprise and a seal. The form has the approved form KND 1110018. The report on the number of personnel (average) has the following fields required for completion by the taxpayer:

1. Name of the organization, individual entrepreneur (full, in accordance with the constituent documents).
2. Taxpayer INN.
3. Number (code) of the Federal Tax Service department.
4. Number of pages (for this report - 001).
5. Tax registration code (reason).
6. Annual number of workers.
7. Full name of the employee responsible for submitting the report.
8. Date of submission of information.
9. An imprint of the organization's seal (if any).

All employers must provide KND form 1110018(reporting on the average number of employees employed according to the work book).

Individual entrepreneurs who did not hire new employees during the reporting period do not really submit a specialized form. This is stipulated in the Tax Code and various legal acts regulating this action.

If this entity, then, regardless of the number of employees hired for the position, they submit the KND form 1110018 in the corresponding reporting period. The form was approved by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174.

It is also allowed automatic filling using a specialized free program. This reporting is needed in order to check the delivery method. If last year's number exceeds 100 people, then the declaration can only be submitted electronically. If the employer submits a declaration in a different form, then the a fine of 200 rubles in accordance with Article 119.1 of the Tax Code of the Russian Federation.

Employers who employ less than the number represented have the right to choose between the electronic method of filing an application and the paper form. In addition to the above, the number affects the application of the tax regime. In particular, for PSN it is permissible 15 people, and for the simplified tax system - no more than 100 people.

Filling with samples

Information on the number of employees working officially is needed for statistics in the tax organization. The inspector accepts reports for the previous year according to the SSC, which allows monitoring the organization’s activities in accordance with Article 80 of the Tax Code of the Russian Federation.

Exists several features:

• Reports must be submitted by January 20 of the following reporting year;
• individual entrepreneurs who have been working without employees since 2014 have the right not to submit such a report;
• branches of foreign institutions may not submit this form to the Tax Inspectorate.

It is possible to design only with a black pen in a legible font. It is best if these are block letters. Forms that are filled out with a blue pen or other colored ink are not considered. Information in cells must be legible. In case of uncertainty The Federal Tax Service has the right to refuse from receiving documentation.

ID number field filled out in accordance with current legislation. Upon registration, each person and taxpayer receives registration certificate, where the unique TIN number is registered. It is necessary to enter this information from the leftmost cell in a legible font.

If the unified number has fewer digits than free cells, then you must first enter zeros. And the tax authority code at the place of registration of the company always consists of four digits.

Next comes the field where you fill in name of the tax office. Here you do not need to adhere to the rule of filling in exactly and completely. It is necessary to enter an abbreviation to shorten the space according to general regulatory rules.

This rule does not apply to name of taxpayer. The name of the company must be clearly stated, regardless of the number of free cells. You must also enter your last name. first and patronymic without abbreviations. If this is not the entrepreneur himself, but a representative, then he is obliged to enter his personalized data and a document confirming the right to submit documentation.

Additional important details are:

1. Number indicator. It is necessary to indicate the number of officially employed employees as of the beginning of the year. The indicator is entered as an integer.
2. date. The document must be submitted by January 20 of the following reporting year. It is imperative to indicate that information is being submitted as of the beginning of the year.
3. Correct filling. Many entrepreneurs fill out the form incorrectly, putting marks for representatives of the tax authority.

Tax reporting

Tax reporting becomes all documentation, which affects the taxation and income of any type of organization. All documentation is subject to mandatory submission within a specific period of time.

At the end of the reporting period, each taxpayer must report expenses and income, the number of employees and sources of profit. All this allows you to correctly calculate the tax base and pay accrued taxes. All information must be submitted in the form of standard and unified forms and in the form of a tax return.

You can learn from this video how information about the SSC is prepared and sent to 1C.

All employers annually no later than January 20th submitted to the Federal Tax Service report on the average number of employees. Don't confuse this indicator. Both indicators - average and average headcount - are needed for different purposes. Fill out statistical reports, submit calculations to funds, confirm your right to benefits, reduced tariffs, and others.

In calculation of the average salary include employees who work in an organization under employment contracts. And in the calculation of the average number, they also add part-time workers and GPD workers. This procedure follows from paragraphs 75–77 of the instructions approved by order of Rosstat dated November 22, 2017 № 772 .

The purpose of calculating and submitting the average number of employees

All employers make this calculation with the aim of:

1. Submit to the Federal Tax Service information on the average number of employees for the previous year. The deadline in 2019 is no later than January 21, 2019 for 2018. For being late, the organization and manager will be fined.
2. Fill out the contributions and .
3. Determine whether it is necessary. Tax returns must be submitted electronically if average headcount for the previous year exceeds 100 people (paragraph 3, paragraph 3, article 80 of the Tax Code of the Russian Federation). Exception - . They must be submitted electronically, regardless of the average number of employees. And for electronic reporting to the Pension Fund and the Social Insurance Fund, the number limit is 25 people.
4. Fill out statistical reporting

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FORM ON THE AVERAGE NUMBER - notification to the Federal Tax Service

From this article you will learn:

1. what formula to use to calculate the necessary information, when and in what form to submit it;
2. What are the rules for calculating the average number of employees if the company is registered in the middle of the year;
3. What is the deadline for submitting information on the average number of employees for 2018;
4. Under what conditions may an entrepreneur not report on the average number of employees?

One of the first things an accountant does in the new year. This is a notification to your inspectorate about the average number of employees for the previous calendar year. Tax authorities need to understand this. How should a company submit reports - on paper or according to the TKS. And this must be done no later than January 20 using a certain form. In paper or electronic form, your choice. The form is filled out according to the rules established by Rosstat. Tax authorities need information about the number of employees. To track payers who will submit tax returns electronically. These are organizations and entrepreneurs with an average number of employees of more than 100 people over the previous year. Below we talk about how to correctly calculate the average headcount indicator. What needs to be taken into account when calculating. Where to download the average number of employees form for free.

The methodology for calculating the average headcount is the same both for submission to the Federal Tax Service and for other reporting forms. Because the average number of employees is indicated there. Calculated in accordance with federal statistical observation forms and instructions for filling them out. In this case, this is Rosstat with its order No. 772 dated November 22, 2017

A common mistake. Companies do not include part-time workers in the report. Such employees must be counted in proportion to the time worked. And do not count employees who are on educational or maternity leave in the payroll (order No. 772 dated November 22, 2017).

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General issues of calculating the average number of employees of an organization or individual entrepreneur

1. Who is required to submit information about the average number of employees to the Federal Tax Service?
   All companies and entrepreneurs. Organizations provide information as if they had employees. So in their absence (letter of the Ministry of Finance of Russia dated February 4, 2014 No. 03-02-07/1/4390). Entrepreneurs must report only if they employed employees in the previous year.
2. By what date should headcount information be submitted?
   The deadline for submitting information for 2018 is no later than January 20, 2019. Companies that register in January 2019 will be required to report no later than February 20, 2019.
3. Is a company required to submit headcount information electronically? If last year the organization employed more than 100 people?
   No, I don't have to. Information on the number can be submitted both according to the TKS and on paper. (Through a company representative by proxy or by mail). Obligation to report electronically if there are more than 100 people on staff. Applies only to cases when the company submits tax returns and calculations.
4. Should a company report headcount if the number of employees does not change from year to year?
   Yes, I should. Every year, updated information on the average number of employees must be submitted to the inspectorate. Even if the number of employees has not changed over the year.
5. What form should I use to fill out information about the average number of employees?
   The report form is the same (approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174). Recommendations for filling out the report are in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD-6-25/353.
6. Where to submit information about the number of employees working in a separate division of the company?
   To the inspectorate with which the company itself is registered. It is necessary to draw up one general report, including both employees of the parent company and employees from additional offices, see Letter of the Ministry of Finance of Russia dated February 14, 2012 No. 03-02-07/1–38
7. Will the company be fined for late submission of information on the average headcount?
   Yes, for late submission of information, a fine of 200 rubles is possible. And the director or chief accountant may also be held administratively liable. This is a fine of 300 to 500 rubles. according to the Tax Code of the Russian Federation, part 1 of the Code of the Russian Federation on Administrative Offenses
8. After submitting the information, the company discovered an error. Do I need to submit updated information?
   Yes, it is safer to submit the information again, with the correct indicators. Formally, the company does not have such an obligation. The need to submit clarifications is provided only for tax returns. But if a company mistakenly reported that its workforce exceeded 100 people, the inspectorate will only wait for reports on the TKS. Then for paper declarations there will be a fine of 200 rubles. (). To avoid this, you need to submit the information again. There is no field in the report where it could be indicated that the company is providing updated information about its headcount. Therefore, it is worth attaching a letter with an explanation to the report. Inspectors have no right to refuse to accept a report. There is also no penalty for an error in information, according to paragraph 3, paragraph 1 of the Tax Code of the Russian Federation

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Who is included in the average number of employees?

The concept of “average headcount” appears more than once in the reporting and notification documents of the organization. And it doesn't always mean the same thing. Therefore, first we will understand the terms.

It is clear that we are talking about employees, that is, those with whom the organization has entered into employment contracts. And the term “average payroll” means that it must be calculated according to those who are included in the payroll. In turn, the payroll includes employees hired under employment contracts for permanent, temporary or seasonal work. This also includes the owners of the organization, if labor relations have been formalized with them and they receive a salary. And even those who worked for you for only 1 day will participate in the calculation.

It is important that the presence of an employee at the workplace is not a necessary condition for his inclusion in the average number of employees. He may be temporarily absent for some reason. For example, employees who are on a business trip, on sick leave, on annual leave, on leave without pay in agreement with management, who improve their skills while maintaining their salary, etc., are included in the average number with the same success as those present at work places. At the same time, women on maternity and childcare leave are not included in the calculation of the average number on the payroll (although they are included in the payroll during this period).

In addition, the following are not taken into account in the average headcount:

• external part-time workers;
• citizens with whom civil law contracts have been concluded.

In accordance with clauses 79 and 81.1 of Rosstat Order No. 772 dated November 22, 2017, which approved the procedure for filling out Form No. P-4 “Information on the number and wages of employees,” women on maternity leave are included in the payroll . But they are excluded from the average number of employees.

At the same time, persons hired to replace absent employees (due to illness, maternity leave, parental leave) are included in the payroll and average payroll number.

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Which employees should be taken into account when calculating the average number of employees?

• How to calculate the average headcount?
  First you need to determine the average number of employees (ASN) of employees for each month. To do this, you need to divide the number of full-time employees for each calendar day of the month by the number of calendar days in that month. After this, you can calculate the annual average number using the formula: SCN for the year = (SNC for January + SCN for February + ... + SCN for December). If the result of the calculation is a non-integer number, this indicator must be rounded to the nearest whole unit according to the general arithmetic rule of the Instruction. Approved by order of Rosstat dated October 28, 2017 No. 772
• Is it necessary to include freelance workers working under civil law contracts (CLA) in the calculation?
  No no need. Subparagraph “b” of paragraph 80 of Instructions No. 772
• Should we take into account employees who were hired during the absence of another employee (for example, a woman who went on maternity leave)?
  Yes, take into account Subparagraph “t” of paragraph 79 of Instructions No. 772
• Should employees working under a fixed-term employment contract be taken into account?
  Yes, take it into account. Paragraph 79 of Instructions No. 772
• Should external part-time workers be included in the average headcount?
  No, don't turn it on. Subparagraph “a” of paragraph 80, paragraphs 81.3, 82 of Instructions No. 772
• Should employees who are on maternity leave or parental leave be included in the calculation?
  No, don't. Clause 81.1 of Directive No. 772
• Should an employee be included in the calculation if he is on a long business trip?
  Yes, include it, regardless of the duration of the business trip. Subparagraph “b” of paragraph 79 of Instructions No. 772
• How to account for part-time employees?
  Such employees must be counted in proportion to the time they work. Subparagraph “d” of paragraph 79 and paragraph 81.3 of Directions No. 772
• Should we take into account employees who are granted leave at their own expense to take entrance exams to an educational institution?
  No, don't take it into account. Clause 81.1 of Directive No. 772
• Should we take into account employees with whom an apprenticeship agreement has been concluded?
  No, don't take it into account. Subparagraph “e” of paragraph 80 of Directive No. 772
• Should the founders of the organization be taken into account when calculating?
  No, no need. But only if they are not on the staff of the organization and do not receive a salary. Subclause “g” of clause 80 of the Directives
• Should employees working on a rotational basis be taken into account when calculating?
  Yes, we should. Subclause “c” of clause 79 of the Directives
• Should homeworkers be taken into account?
  Yes, take it into account. Subclause “g” of clause 79 of the Directives

List of categories of employees when calculating the average number of employees

A pdf file (121 KB) will open with a table of employees or other persons who are or are not included in the average headcount.

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How to correctly calculate the average number of employees

To determine the average headcount for any period (quarter, nine months, year), calculate sequentially:

1. list number of employees for each day of the month. This includes all employees with whom you have an employment contract;
2. average number of full-time employees for each month;
3. average number of part-time employees for each month;
4. average headcount for each month of the period;
5. average headcount for the period.

The average number of employees is calculated for a certain period: the indicator for the month is based on the payroll number for each day of this month, for the year - based on monthly indicators. The number of employees on weekends and holidays is equal to the number on the previous working day. Different formulas apply to full-time and part-time workers. Let's consider the calculation procedure step by step.

STEP 1 . We calculate the monthly average number of full-time workers. We do this according to the formula:

Average number of fully employed workers (per month)

The sum of the payroll number of fully employed workers for each calendar day of the month

Number of calendar days in a month

STEP 2. We calculate the monthly average number of part-time workers. If the company has part-time workers by agreement between the employee and the employer. Then they are taken into account in proportion to the time worked - one might say, they are brought to a common denominator with other employees (who work the required 40, 36 or 24 hours a week).

Therefore, if you have one part-time employee in a month of 22 working days, he worked 6 hours every working day. And the other - 4 hours and only 10 working days, then they are equal to one full-time employee with a normal working day of 8 hours:

(6 h x 22 slave. days + 4 h x 10 slave. days ) / 8 h/ 22 slave. days = 0,977 ~= 1

When calculating, the time for days of illness, vacation, absence from work for other reasons of such employees is included conditionally in the hours they worked on the previous working day.

STEP 3. We calculate the annual average number of all employees. Having determined the average number of employees separately for fully and partly employed for each month, we sum up all the obtained values ​​and divide by 12 months. If you don't have part-time workers. Then you add up the average number of full-time employees only and divide by 12. The final value is rounded to the nearest whole number.

Attention!

Workers with reduced working hours. And also those transferred to part-time work on the initiative of the administration are taken into account in the average number of employees as whole units.

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Example of Calculating the average number of employees

The company Gazprom LLC was registered on October 15, 2018 and has applied a simplified taxation system since its inception. The organization has a 40-hour, five-day work week (the working day is 8 hours). The number of employees working under a full-time employment contract was:
- from October 15 to November 20 - 18 people;
- from November 20 to December 31 - 23 people.

In October and November 2018, Gazprom LLC had no part-time employees. And on December 1, an assistant accountant was hired on short-time working hours. In December, he worked 4 hours for 23 days.

Based on the results of 2014, we will calculate the average number of employees of Gazprom LLC as follows.
1. The monthly average number of full-time employees is equal to:
- in October - 9.87 people. (18 people × 17 days: 31 days);
- in November - 19.66 people. (18 people × 20 days + 23 people × 10 days) : 30 days;
- in December - 23 people. (23 people × 31 days: 31 days).
2. The monthly average number of employees who have a part-time work schedule is equal to:
- in December - 0.5 people. (4 person-hours × 23 days: 8 hours: 23 days).
3. The monthly average number of all employees is equal to:
- in October – 9.87 people;
- in November - 19.66 people;
- in December - 23.5 people. (23 people + 0.5 people).
4. The average number of employees of Gazprom for 2018 is 4.42 people. (9.87 people + 19.66 people + 23.5 people): 12.

The average number is indicated in whole units. A fractional number is rounded according to the general rule: numbers after the decimal point from 5 or more are rounded up to a whole number, and numbers 1-4 are discarded.

Total for 2018 average headcount 4 person.

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The result obtained will go into the notification of the average headcount

If the organization operated for an incomplete year last year, then when determining the average number of employees for the year, the denominator of the fraction will still be 12 months.

Newly created organization or individual entrepreneur (with employees) must report the average number of employees even in the absence of personnel. Because in the case of the creation (reorganization) of a company, a report on the average headcount must be submitted to the tax office no later than the 20th day of the month following the month in which the organization was created (clause 3). The Tax Code does not exempt organizations that do not have employees from the obligation to provide this information. In addition, the average number of employees is included in the indicators. Which affect the procedure for calculating taxes and the application of various taxation regimes. Thus, a newly created organization is obliged to provide information on the average number of employees within the established time frame, regardless of whether they have full-time employees or not.

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Attention!

For “dummy” organizations, i.e. without employees, where there is one director who does not receive a salary, some Federal Tax Service Inspectors require you to write an average payroll of 1 (one). Previously they set it to zero. And if so, then you need to provide in the letter that there are no employees, no salaries were accrued.

Note: This is what our Federal Tax Service explained to us, this is just a “hot pursuit” recommendation.

Download the free form Information on the average number of employees for the previous calendar year

Information on the average number of employees is presented in the form “Information on the average number of employees for the past calendar year” (form code for KND 1180011), approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174.

See EXAMPLE average payroll

Note: PDF format 140 Kb

Note:
1. Download the form
2. Read the recommendations on how to fill out the form. Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 No. CHD-6-25/353@

The average number is indicated in whole units. A fractional number is rounded according to the general rule: numbers after the decimal point from 5 or more are rounded up to a whole number, and numbers 1-4 are discarded. The form is signed by the head of the company, individual entrepreneur or representative, stamped and dated. In this case, the full name of the manager or representative is indicated.

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The program is used for the preparation by taxpayers of ALL forms of tax and accounting documents. Documents used to record taxpayers when submitted to the tax authorities. Including for generating a certificate of average headcount with uploading the report to a file on magnetic media.

Easy calculation of salaries and benefits. Contour.Salary

The Contour-Salary program is a universal solution for automating the most complex calculation mechanisms and preparing reports for an unlimited number of employees online. The Contour-Salary program allows you to generate reports to the Federal Tax Service, Pension Fund of the Russian Federation, Social Insurance Fund and other regulatory authorities: 4-FSS, RSV-1, SPV-2, DSV-3, SZV-K, 2-NDFL, P-4, industry statistical forms of salary and others. Use the fully functional version of the Contour-Salary program for free for three months!!!

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Failure to submit information on the average number of employees to the inspectorate may result in a fine:

• 200 rub. - for an organization (entrepreneur);
• from 300 to 500 rub. - for an accountant or head of an organization (entrepreneur).

In the calculation of RSV-1, you also need to indicate the “average number of employees”, in Form-4 of the FSS - “average number of employees”. But if only payroll employees are considered for notification to the tax authorities, then for reporting to the Pension Fund and the Social Insurance Fund, information is needed on all individuals who received payments from the organization during the reporting period. And here, when determining the average number of employees, in addition to “listed” workers, the following must be taken into account:

• external part-time workers. Their average number is determined using the same formula as for part-time workers. The resulting value may be very small. But so that when rounding it does not turn into zero (then this category will not be taken into account in the number at all), they leave one decimal place and use the value in this form in calculations;
• citizens with whom civil law contracts have been concluded. Their average number is calculated in the same way as the average number of full-time workers. It is consistently determined how many employees you had according to the GPA on certain dates, then per month, then per year. Each performer under such an agreement is considered as a whole unit.

For each given category of individuals, you need to calculate your average number, and then sum them up into the overall result.

Information on the average number of employees that you submit to the tax authorities and which you indicate in insurance reporting. They will be the same only if you do not have external part-time workers or those hired under the GAP.

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Individual entrepreneur and delivery of the AVERAGE NUMBER

It is mandatory for all organizations and individual entrepreneurs (with employees) to be rented before January 20 of the following year.

Note: If January 20 is a Sunday. This means that the deadline for the average number of employees is the next working day.

Since 2014 it has become “more specific”. There it was clearly stated for individual entrepreneurs:

Information on the average number of employees for the previous calendar year is presented. Organization ( an individual entrepreneur who hired employees during the specified period) to the tax authority. No later than January 20 of the current year. And in the case of creation (reorganization) of an organization - no later than the 20th day of the month following the month. In which the organization was created (reorganized). The specified information is presented in the approved form. Commissioner for control and supervision in the field of taxes and fees. To the tax authority at the location of the organization. Or at the place of residence of an individual entrepreneur.

Individual entrepreneur without employees- Information on the average number of employees DO NOT RENT!

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A report on the average number of employees is submitted by all organizations and individual entrepreneurs that acted as employers in the calendar year. It does not matter whether financial and economic activities were carried out. In calculations, the accountant must rely on Rosstat Order No. 428 dated October 28, 2013.

Information on the average number of employees is submitted by:

• operating organizations based on the results of the calendar year - no later than January 20;
• new organizations for the first time - no later than the 20th day of the month following the month in which the organization was created, and the second time - at the end of the year no later than January 20;
• upon liquidation of an enterprise or individual entrepreneur - no later than the official date of liquidation of the organization or closure of the individual entrepreneur.

Let's count heads

The average payroll number is based on the payroll number. This data summary shows the full composition of employees, including those who are on sick leave, on vacation or on business trips. The payroll does not include only employees who are on maternity leave, maternity leave and unpaid educational leave.

The headcount is always compiled for a specific date: the first or last day of the month. Weekends and holidays are counted according to the previous working day.

Looking for the average

The average number of employees is the total number of employees of an enterprise for a certain period of time. This period can be a year, a quarter, a half-year or a month.

When calculating the average headcount, we must not forget that the requirements of Rosstat and the tax inspectorate for the SSC report differ from the requirements of the Pension Fund and the Social Insurance Fund. In the first case, the information does not include external part-time workers and those who work under a contract or civil contract. Internal part-time workers are counted only once - at the main place. Information on the average number of employees submitted to the Pension Fund and the Social Insurance Fund includes both of these categories of workers. In this case, part-time workers take into account both the main and additional workload.

Calculation for full working days

We will step by step consider how to calculate the average number of employees of an enterprise. Start with the number of employees working full days. We summarize the data for the month and divide the resulting amount by the number of calendar (!) days of the month. That is, in January we divide by 31, in February - by 28 (29) and so on, regardless of how many holidays/weekends/working days there were.

An example of calculating the average number of employees: the organization employs 47 people, in July 29 of them worked 31 days, 15 people worked 20 days, 3 people worked only in the last 4 days.

The average will look like this: (29 * 31) + (15 * 20) + (3 * 4) = 1211 / 31 = 39.06

Calculation for part-time working days

At the second stage, it is necessary to obtain data on employees who worked part-time or on a shift schedule. The average headcount for such categories is determined in relation to the generally accepted schedule at the enterprise and the standard length of the day. For example, with a 40-hour work week it will be equal to 8 hours, for a 48-hour week it will be 9.6.

The formula for calculations looks like this: we divide the number of hours worked by a person per month by the standard length of the working day and divide by the number of working (!) days in the month.

Example: an organization hired two employees to perform a number of tasks for a 4-hour working day. In April, one worked 12 days, the other 18. The average number of part-time employees for the reporting month was 0.7:

• first - 48 / 8 / 21 = 0.28;
• second - 72 / 8 / 21 = 0.42;
• total - 0.28 + 0.42 = 0.7.

Summing up the results for the year

To obtain the annual average headcount, add up the monthly results for all employees (full-time and part-time). The resulting number must be divided by 12 months.

Information on the average number of employees in any of the departments is submitted as a whole number. Rosstat does not regulate how to round the results of calculations. Most often in practice, mathematical rounding is used: a number up to 0.5 is rounded to zero, over 0.5 - to one.

The question often arises: what to do if there is one person on the staff of an individual entrepreneur, he worked for less than a full month, and the SCH is 0.33? In this case, make an exception and put a unit in the report.

Please remember that only the final number is rounded. If you want to get a summary of data for the year, there is no need to change the results quarterly or monthly. The same is true if you want to draw up a monthly report: you should not bring the numbers for each employee to the whole. Always round the total.