What is the average number of employees per year? Average and average headcount: where are they used and how are they calculated?

5.1. Average headcount employees per month is calculated by summing payroll employees for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days of the month.

The number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the number of employees on the payroll for the previous working day. If there are two or more weekends or holidays (non-working) days in a row, the number of payroll employees for each of these days is taken to be equal to the number of payroll employees for the working day preceding the weekend and holiday (non-working) days.

The calculation of the average number of employees is made on the basis of a daily record of the number of employees, which must be clarified on the basis of orders for the hiring, transfer of employees to another job and termination of the employment agreement (contract).

The number of employees on the payroll for each day must correspond to the data in the employee time sheet, on the basis of which the number of employees who showed up and did not show up for work in the organization is determined.

Basic unified forms primary documentation for accounting of labor and its payment are: orders (instructions) on hiring, transfer to another job, granting leave, termination of an employment agreement (contract) (form N T-1, T-5, T-6, T-8 ), personal card (form N T-2), time sheet and payroll (form N T-12), work time sheet (form N T-13), payroll ( f. N T-49) and other documents approved by Resolution of the State Statistics Committee of Russia dated October 30, 1997 N 71a.

5.2. When determining the average number of employees, some employees on the payroll are not included in the average number. Such employees include:

5.2.1. women who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as additional leave for child care;

5.2.2. workers studying at educational institutions and those on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams.

5.3. Persons who are not on the payroll and hired to work under special contracts with government organizations to provide work force(military personnel and those serving a sentence of imprisonment) are taken into account in the average number as whole units according to the days they report to work.

5.4. Persons who worked part-time work time in accordance with the employment agreement (contract) or transferred at the employee’s written request to work part-time, when determining the average number of employees, they are taken into account in proportion to the time worked.

The average number of employees in this category is calculated in the following order:

a) the total number of man-days worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day based on the length of the working week:

40 hours - for 8 hours (with a five-day working week) or for 6.67 hours (with a six-day working week);

36 hours - for 7.2 hours (with a five-day working week) or for 6 hours (with a six-day working week);

24 hours - for 4.8 hours (with a five-day working week) or for 4 hours (with a six-day working week);

b) then the average number of part-time workers for the reporting month is determined in terms of full time by dividing the person-days worked by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences (which fall on working days according to the calendar), the number of man-hours worked conditionally includes hours on the previous working day (in contrast to the methodology adopted for recording the number of man-hours worked).

Simplified method (conditional example)

If those working in an organization have part-time working hours of 3.2 hours a day, then these workers are counted for each working day as 0.4 people. For example, in September, Ivanov worked 22 working days, Petrov - 10, Sidorov - 5. The average number of part-time workers was 0.7 people (0.4 x 22 + 0.4 x 10 + 0.4 x 5): 22 working days in September). This number is taken into account when determining the average number of employees.

Note. Persons transferred to part-time work on the initiative of the administration (without a written application from the employee) are taken into account in the average number of employees as whole units.

5.5. Below is a conditional example of calculating the average number of employees per month for an organization operating on a five-day workweek schedule.

┌──────────────────┬─────────────┬─────────────┬─────────────────┐ │ Dates of the month │ List │Including │ Subject │ │ │ numbers │are not │ included in │ │ │ │inclusion in the │ average list │ │ │ │average list-│ number │ │ │ │numerical- │ (gr. 2 minus │ │ │ │nost │ gr. 3) │ │ │ │(see clause 5.2) │ │ │ 1 │ 2 │ 3 │ 4 │ ├──────────────────┼─────────────┼─────────────┼─────────────────┤ │1 │ 253 │ 3 │ 250 │ │2 │ 257 │ 3 │ 254 │ │3 (Saturday) │ 257 │ 3 │ 254 │ │4 (Sunday) │ 257 │ 3 │ 254 │ │5 │ 260 │ 3 │ 257 │ │6 │ 268 │ 3 │ 265 │ │7 │ 268 │ 3 │ 265 │ │8 │ 272 │ 3 │ 269 │ │9 │ 270 │ 3 │ 267 │ │10 (Saturday) │ 270 │ 3 │ 267 │ │11 (Sunday) │ 270 │ 3 │ 267 │ │12 │ 274 │ 3 │ 271 │ │13 │ 279 │ 3 │ 276 │ │14 │ 278 │ 3 │ 275 │ │15 │ 279 │ - │ 279 │ │16 │ 282 │ - │ 282 │ │17 (Saturday) │ 282 │ - │ 282 │ │18 (Sunday) │ 282 │ - │ 282 │ │19 │ 284 │ - │ 284 │ │20 │ 286 │ - │ 286 │ │21 │ 291 │ - │ 291 │ │22 │ 295 │ 2 │ 293 │ │23 │ 298 │ 2 │ 296 │ │24 (Saturday) │ 298 │ 2 │ 296 │ │25 (Sunday) │ 298 │ 2 │ 296 │ │26 │ 298 │ 2 │ 296 │ │27 │ 292 │ 2 │ 290 │ │28 │ 305 │ 2 │ 303 │ │29 │ 306 │ 2 │ 304 │ │30 │ 314 │ 2 │ 312 │ │31 (Saturday) │ 314 │ 2 │ 312 │ │ │ │ │ │ ├──────────────────┼─────────────┼─────────────┼─────────────────┤ │ │ │ │ 8675 │ └──────────────────┴─────────────┴─────────────┴─────────────────┘

In this example, the sum of the number of employees on the payroll for all days of October to be included in the average number is 8675, the calendar number of days in the month is 31, the average number of employees for the month in this case was 280 people (8675: 31). The number is shown in whole units.

5.6. The average number of employees for a quarter is determined by summing the average number of employees for all months of the organization’s operation in the quarter and dividing the resulting amount by three.

Example. The organization had an average number of employees in January of 620 people, in February - 640 people and in March - 690 people. The average number of employees for the first quarter was 650 people (620 + 640 + 690): 3).

5.7. The average number of employees for the period from the beginning of the year to the reporting month inclusive is determined by summing the average number of employees for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the resulting amount by the number of months of operation of the organization for the period from the beginning of the year, i.e. e. respectively by 2, 3, 4, etc.

Example. The organization began operating in March. The average number of employees was 450 people in March, 660 in April, and 690 people in May. The average number of employees for the period from the beginning of the year (for 5 months) was 360 people (450 + 660 + 690): 5).

5.8. The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

Example

┌────────────────────┬───────────────────────────────────────────┐ │Months │Average number of employees ││January │500 │ │February │496 │ │March │500 │ │April │515 │ │May │530 │ │June │518 │ │July │560 │ │August │570 │ │September │565 ││October │570 │ │November │580 │ │December │600 │ ├────────────────────┼───────────────────────────────────────────┤ │ │6504 │ └────────────────────┴───────────────────────────────────────────┘

The average number of employees for the year was 542 people (6504: 12).

5.9. The average number of employees in organizations that worked for less than a full month (for example, in newly created organizations with a seasonal nature of production) is determined by dividing the sum of the number of employees on the payroll for all days the organization worked in the reporting month, including weekends and holidays (non-working days) period of work, for the total number of calendar days in the reporting month.

Example. The newly created organization began operating on July 24, 2003. The number of employees on the payroll in this organization was as follows:

┌───────────────────┬─────────────┬──────────────┬───────────────┐ │ Dates of the month │ List │Including │Subject to │ │ │ number │not subject to │inclusion in │ │ │ │inclusion in the │average list- │ │ │ │average │number of employees│ │ │ │numerical- │(gr. 2 minus │ │ │ │nost │gr. 3) │ │ │ │(see clause 5.2) │ │ │ 1 │ 2 │ 3 │ 4 │ ├───────────────────┼─────────────┼──────────────┼───────────────┤ │24 │ 570 │ - │ 570 │ │25 │ 570 │ - │ 570 │ │26 (Saturday) │ 570 │ - │ 570 │ │27 (Sunday) │ 570 │ - │ 570 │ │28 │ 575 │ - │ 575 │ │29 │ 580 │ - │ 580 │ │30 │ 580 │ - │ 580 │ │31 │ 583 │ - │ 583 │ ├───────────────────┼─────────────┼──────────────┼───────────────┤ │ │ │ │ 4598 │ └───────────────────┴─────────────┴──────────────┴───────────────┘ 5.10. If the organization operated for an incomplete quarter, then the average number of employees for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the resulting amount by 3.

Example. The organization was re-established and began operating in March. The average number of employees in March was 720 people. Consequently, the average number of employees for the first quarter for this organization was 240 people (720: 3).

5.11. If the organization operated for less than a full year (seasonal work or was created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization’s operation and dividing the resulting amount by 12.

Example. The seasonal organization started working in April and ended in August. The average number of employees was 641 people in April, 1254 in May, 1316 in June, 820 in July, 457 in August. The average number of employees for the year was 374 people (641 + 1254 + 1316 + 820 + 457): 12).

The average number of employees who performed work under civil contracts for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year and dividing the resulting amount by the number of months, i.e. on 3, 4, 5 ... 12.

If an employee on the payroll has entered into a civil law contract with the same organization, then he is not included in the average number of employees who performed work under civil law contracts.

The average number of employees who performed work under civil contracts is not included individual entrepreneurs without forming a legal entity, who entered into a civil law agreement with the organization and received remuneration for work performed and services rendered.

Every year, no later than January 20, LLCs and individual entrepreneurs must submit information on the average number of employees for the previous year. Moreover, individual entrepreneurs submit this report only if they have employees on staff, and legal entities- regardless of the availability of personnel. In addition, no later than the 20th day of the month following the one in which the organization was created, documents must be submitted.

We count the payroll for the month

How to calculate the average number of employees for one month? Here is the calculation formula from the Rosstat Instructions: “The average number of employees per month is calculated by summing the payroll number for each calendar day, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days. Number of employees on weekends and holidays is recognized as equal to what it was on the previous working day.”

Important: there are two categories of workers who, although counted in the payroll, are not included in the calculation of the average number of employees. These are women who are on maternity and child care leave, as well as those who have taken additional unpaid leave to study or enroll in educational institutions.

Here is the calculation of the average number of employees:

At the end of December, the average number of employees was 10 people. After the New Year's weekend, 15 more people were hired on January 11, and 5 people quit on January 30. Total:

• from January 1 to January 10 - 10 people.
• from January 11 to January 29 - 25 people.
• from January 30 to 31 - 20 people.

We count: (10 days * 10 people = 100) + (19 days * 25 people = 475) + (2 days * 20 people = 40) = 615/31 days = 19.8. Rounding up to whole units, we get 20 people.

To calculate the average number of employees for a month with several working days, you need to apply a different algorithm. For example, an LLC was registered on March 10, 2018, 25 people were hired under an employment contract, and the payroll did not change until the end of March. How to be in this case?

The Instructions provide the following formula: “The average number of employees in organizations that worked for less than a full month is determined by dividing the sum of the number of payroll personnel for all days of work in the reporting month, including weekends and holidays (non-working) days for the period of work by the total number of calendar days in the reporting month. month."

We determine the amount of personnel from March 10 to March 31: 22 days * 25 people = 550. Despite the fact that only 22 days were worked, we divide the amount by the total number of calendar days in March, i.e. 31. We get 550/31 = 17.74, round up to 18 people.

Calculation of the net financial value for the reporting period

How to calculate the average headcount for a year or another reporting period? In reporting to the tax inspectorate, the SCR is compiled at the end of the year, and for filling out the 4-FSS form, the necessary periods are a quarter, half a year, nine months and a year.

If the year has been worked out in full, then the calculation rule is as follows: (NW for January + NW for February + ... + NW for December) divided by 12, the resulting total rounded to whole units. Let's give a simple example:

The list of the enterprise for 2018 changed slightly:

• January - March: 35 people;
• April - May: 33 people;
• June - December: 40 people.

Let's calculate the average salary for the year: (3 * 35 = 105) + (2 * 33 = 66) + (7 * 40 = 280) = 451/12, total - 37.58, rounded to 38 people.

If the year has not been worked in full, then the calculation is made in the same way as for an incomplete month: regardless of the number of months worked, the amount of the NFR is divided by 12. From the Rosstat Instructions: “If the organization worked for an incomplete year, then the average number of employees for the year is determined by summing the average number of employees for all months of work and dividing the resulting amount by 12.”

Let’s assume that an enterprise with a seasonal nature of activity worked only five months in a year, the monthly average was:

• April - 320;
• May - 690;
• June - 780;
• July - 820;
• August - 280.

We count: 320 + 690 + 780 + 820 + 280 = 2890/12. We get that average equal to 241 people.

The calculation is carried out similarly for any other reporting period. If you need a report for a quarter, then you need to add up the cash balance for each month of real activity and divide the resulting amount by 3. To calculate for six months or nine months, the resulting amount is divided by 6 or 9, respectively.

Part-time accounting

In the examples given, we showed how to calculate the payroll for full-time employees. But what if they are employed part-time or part-time for a week? We turn again to the Directions: “Persons who worked part-time are counted in proportion to the time worked.”

To do this you need:

1. Find out the number of man-hours worked by all part-time employees.
2. Divide the result by the length of the working day, based on established standards, this will be the number of person-days for part-time workers for a given month.

1. Now the man-day indicator must be divided by the number of working days according to the calendar of the reporting month.

For example, at Alpha LLC, one employee works 4 hours a day, and the second - 3 hours. In June 2018 (21 working days), the two of them worked 147 hours at the rate of (4 hours × 21 days) + (3 hours × 21 days)). The number of person-days for a 40-hour week in June is 18.37 (147/8). It remains to divide 18.37 by 21 working days in June, we get 0.875, round to 1.

If you have employees who are employed full-time and part-time, then in order to get the total average number of employees for the year, you need to add up their average number of employees for each month separately, divide the result by 12 months and round up.

What are the deadlines for submitting the average number of employees in tax office companies that have just registered and companies that are already operating.

The main indicators of the company's performance include information on the average number of employees. This calculation is made either by an accountant or a human resources employee. The headcount is necessary when preparing reports to the Pension Fund, tax office, Rosstat, Federal Tax Service, etc. In addition, at the beginning of each year, business entities must submit a report. Let's look at how to calculate the average number of employees.

Who should provide information on the average number of employees

The average headcount is an indicator of the number of employees of a company who were employed in it, calculated on average for a certain period.

According to the current regulations of the law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.

The average headcount report must also be sent to newly registered entities. The law provides for a special period for them - no later than the 20th day of the month following the month of registration of the company with the tax office. They also submit this report together with everyone else within a certain time frame. This means that the average headcount for newly created organizations is presented twice.

This data is necessary when calculating taxes and other indicators, for example, the average monthly salary. In addition, the average headcount is a criterion that distinguishes between business entities when they submit reports to tax and extra-budgetary funds.

Important! Individual entrepreneurs who do not have employees are exempt from submitting these reports starting from January 1, 2014.

Where to submit and methods of sending reports

Existing regulations determine that the average number of employees must be submitted by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at their location. If a company has structural divisions, then it must report generally for all employees, including those employed in branches and separate departments.

This report can be filled out manually or using specialized programs and Internet services.

You can submit it to the tax office:

• By directly delivering a paper document to the inspector - in this case, you need to submit two forms, on one of them the responsible person puts a mark of receipt and returns it to the company representative
• Method of sending a report on paper by mail with a list of attachments
• Using electronic document management - for this the company must have an electronic digital signature and an electronic document flow program

Depending on the region where the company is located, the Federal Tax Service may ask you to submit an electronic copy of it along with the paper document.

Deadlines for submitting the average headcount report

Let us note once again that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:

For newly organized organizations (individual entrepreneurs are not included here) - no later than the 20th day of the month following the one in which the LLC was registered

For operating organizations and entrepreneurs who have employees, information is provided once a year - before January 20 of the year following the reporting year

When liquidating an LLC or closing an individual entrepreneur, these reports must be submitted before the established date of deregistration or liquidation

How to calculate the average number of employees

The calculation of this indicator must be approached responsibly due to the importance it has for inspection bodies. When calculating it, it is necessary to use the data from the time sheet, orders for the hiring and dismissal of company employees, the provision of vacations, etc.

Many specialized programs, if you enter all the necessary data into them, can calculate the average number of employees automatically. But it is advisable for a company specialist to know the methodology for calculating this indicator

Determining the number for each day of the month

First you need to find out the number of full-time employees in the company. On weekdays this value is equal to the number of people followed labor agreements, including those on business trips and on sick leave.

However, this volume does not take into account:

• External part-timers
• Workers with contract agreements
• Employees in maternity leave or baby care
• Workers in study leave without payment
• Employees who, according to the contract, work part-time or part-time. At the same time, those for whom reduced working hours are fixed by law (for example, those employed in places with hazardous conditions) are taken into account in the calculation

Important! The number of employees on a day off is considered the same as on the last working day before it. This means that an employee fired on Friday is included in the calculation on Saturday and Sunday. Companies that do not have any agreements labor contract They put “1” for the billing month, taking their manager into account, even if he does not receive a salary.

Monthly calculation of the number of full-time employees

This number is defined as the sum of the number of full-time employees for each day of the month, divided by the number of days in the month:

H m = (D1 + D 2 + … + D 31) / K d , Where:

• D 1, D 2… - number of workers for each day of the month
• K d - number of days in a month

Example. The company had 15 full-time employees from March 1 to March 17. Was hired on March 18 new employee, so the total number by the end of the month was 16 people.

We get: (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45 We do not round the result.

Calculation of the average number of part-time employees

First, you need to calculate the total number of hours worked by part-time workers. In this case, days spent on vacation or sick leave are counted by the number of hours worked on the last day preceding this event.

Then the average number of such employees is determined. To do this, the total amount of hours worked by them in a month is divided by the product of the number of days of work in a month and the number of working hours per day.

Ch n = H s / R h / R d , Where:

• H s - the total number of hours per month worked by part-time employees
• R h - the number of working hours per day, in accordance with the length of the working week, which is established in the company. So, if a 40-hour week is used, then 8 hours are set, 7.2 hours are set for a 32-hour week, 4.8 hours are set if the week is 24 hours long
• R d - number of days of work in a month, in accordance with the calendar

Example. In March, the employee worked 24 days out of the entire month on a part-time basis. With a duration of 8 hours, this amounted to 4 hours a day.

Calculation: 24 days x 4 hours a day / 8 hour week / 24 = 96 / 8 / 24 = 0.5 The result is not rounded.

Calculation of the average number of all employees per month

To determine the total number, you need to add the average number of full-time and part-time workers. The final value is rounded according to mathematical rules - more than 0.5 is rounded up, and less is discarded.

H s = H m + Ch n , Where:

• H m - Received number of full-time employees per month
• Chn - Received number of part-time employees per month

Example. Let's take the initial data from the examples described above, where employees worked for the month of March.

Calculation: 15.45 + 0.5 = 15.95

Calculation of the average number per year

After the number has been calculated for each month, the average number for the entire year is determined.

To do this, the values ​​of all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.

Ch g = (H s1 + H s2 + … + H s12 ) / 12, where

• H s1 , H s2 … - the resulting average number for each month

If the company was registered during the year and did not work for the entire period, then the total amount is still divided by 12.

In addition to the annual one, for some reports it is necessary to determine the quarterly number on average. It is done in a similar manner, only the total of the indicators for the quarter is divided by three.

An example of calculating the average number of employees of an organization

In this example we have no part-time workers. Everyone works full time.

Billing month	Initial data (amount of workers)	Calculation indicators
January	from 01 to 31.01.2016 - 16 people	16
February	from 01 to 25.02.2016 - 17 people from 26.02 to 28.02.2016 - 18 people	Since from February 1st to February 25th, For 25 days there were 17 people in the company and 3 days - from February 26 to 28 - 18 people, we get: (17 x 25 + 18 x 3) / 28 = 17.1
March	from 01.03 to 31.03.2016 - 18 people	18
April	from 01.04 to 30.04.2016 - 18 people	18
May	from 01.05 to 04.05.2016 -18 people from 05.05 to 31.05.2016 - 17 people	Since from May 1 to May 5 there were 18 people, and from May 5 to May 31, 17 employees, we get: (4 x 18 + 27 x 17) / 31 = 17.1
June	from 06/01 to 06/30/2016 - 17 people	17
July	from 01.07 to 31.07.2016 - 17 people	17
August	from 01.08 to 31.08.2016 - 16 people	16
September	from 01.09 to 30.09.2016 - 16 people	16
October	from 01.10 to 25.10.2016 - 16 people from 26.10 to 31.10.2016 - 17 people	(26 x 16 + 5 x 17) / 31 = 16.2
November	from 01.11 to 30.11.2016 - 17 people	17
December	from 01.12 to 20.12.2016 - 18 people from December 21 to December 31, 2016 - 16 people	(20 x 18 + 11 x 16) / 31 = 17.3
Average headcount as of 01/01/2017		(16 + 17,1 + 18 + 18 + 17,1 + 17 + 17 + 16 + 16 + 16,2 + 17 + 17,3) / 12 = 16,89 Result – 17

Penalty for failure to submit the average number

If a company or entrepreneur did not submit a report on average headcount on time or did not submit it at all, the tax office may impose a fine of 200 rubles for each document (according to the Tax Code of the Russian Federation).

In addition, through the court, a fine of 300-500 rubles may be imposed on the guilty official for the same violation. (according to the Administrative Code).

However, even if the fine has been paid, the company or entrepreneur is still required to file it.

Also, failure to submit a report may be considered by the tax authorities as an aggravating circumstance if other similar violations occur. This, in turn, will entail double fines in the future.

The life of a modern enterprise is such that behind production useful product and receiving income hides everyday painstaking work accounting and personnel services with a huge amount of information consisting of numbers, formulas, indicators.

Detailed economic and statistical calculations are necessary for an organization to formulate, report and determine various types 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 primarily for filling out forms statistical reporting, 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 , 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 systems personnel accounting, 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 summarize the list number of employees for each day of the month with weekends and holidays and divide the result by the number of calendar days of the month. Let's round the result up. IN 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. IN this indicator Only external employees, persons working on the basis of the GPD, sent to another enterprise, undergoing training or advanced training are not included. 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:

TAV for the month of part-time workers = Total time worked per 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 in the same organization employment contract, 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 employees per industrial enterprise in December 2015. In 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

SCHVS = (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're talking about about individual entrepreneurs, 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 put. If the report is carried out by power of attorney, then its details must be indicated, and a copy is attached to the documents.

From this year, enterprises with an average workforce of more than 100 people submit declarations to in electronic format. Note that in practice, indicators such as the average number of employees are also used to fill out statistical reporting forms. Moreover, until you determine one indicator, you cannot calculate the other.

We determine the average number of employees

This indicator is determined on the basis of daily records of the number of employees. In turn, it is calculated based on the payroll number for each calendar day according to the working time sheet.

The list of employees includes hired specialists working under an employment contract and performing permanent, temporary or seasonal work for one day or more, as well as working owners of the enterprise who receive a salary in this organization.

Absent specialists who are included in the payroll

Keep in mind: the list of employees for each calendar day takes into account both those actually working and those absent from work for certain reasons. The list of such reasons is given in paragraph 88 of the Rules.

In particular, employees are taken into account:
- on business trips;
- absent due to illness (and only those who received a certificate of incapacity for work);
- those who have entered into an employment contract with an organization to perform work from home (homeworkers);
- on study leave with full or partial pay;
- those on annual and additional leave;
- having a day off (according to the work schedule) for overtime with a summarized accounting of working time for work on weekends or holidays (non-working days);
- those who are on leave without pay with the permission of the administration family circumstances and other valid reasons.

Who is not taken into account when determining the indicator

First of all, employees who are not included in the payroll are not taken into account when calculating the indicator. Their list is given in paragraph 89 of the Rules. But, in addition, it should be remembered that not all employees included in the payroll are taken into account when calculating the average payroll number. These include:
- women who are on maternity leave;
- persons on leave in connection with the adoption of a child, on additional leave to care for a child;
- employees studying in educational institutions and on additional leave without pay.

We calculate the indicator

The average number of employees for a month is determined by summing the number of employees for each day of the month (from the 1st to the 30th or 31st, and for February - to the 28th or 29th), including holidays (non-working days) and weekends, and dividing this amount by the number of calendar days of the month.

In this case, the number of employees on the payroll on a weekend or holiday (non-working) day is taken to be equal to the number of employees on the payroll for the previous working day.

Example 1

Let's calculate the average number of employees of the enterprise for February 2008 according to the data given.

The average headcount in February 2008 is (shown in whole units):
3258 people : 29 = 112 people.

The average number of employees for a period exceeding a month is determined as follows.

First, calculate the average headcount for each month of the period. Then sum up all the resulting averages and divide by the number of months in the period.

For example, when calculating the average number of employees for the year, the average number of employees for all months of the reporting year is summed up. The sum is divided by 12.

If the enterprise operated for an incomplete reporting period, then the indicator is determined by summing the average headcount for the months of operation in the reporting period and dividing the resulting amount by the number of months in the reporting period. The same procedure applies to enterprises with a seasonal nature.

Features of determining the indicator for part-time employment

If the company's staff consists of part-time workers, they are listed in the payroll as whole units for each calendar day, including non-working days of the week.

But when calculating the average number, they are taken into account in proportion to the time worked.

There are two methods for calculating the average number of employees in these cases.

With the direct method to determine the indicator, you should:
1) calculate the total number of man-days worked by employees. To do this, the total number of man-hours worked in the reporting month is divided by the length of the working day based on the length of the working week;
2) the average number of part-time workers for the reporting month in terms of full employment is determined by dividing the person-days worked by the number of working days according to the calendar in the reporting month.

The simplified method requires:

1) divide part-time work by the length of the working day;

2) multiply the quotient by the number of days worked by such an employee per month;

3) divide the result obtained by the number of working days in the month.

An exception is made for workers for whom the law provides for a shortened working week (for example, persons under the age of 18; women who are given additional breaks from work to feed a child; disabled people of groups I and II). They are taken into account in the average number of employees as whole units.

Average number of employees

Note that the average number of employees of an enterprise consists of:
- average number of employees;
- average number of external part-time workers;
- the average number of employees performing work under civil contracts.

We discussed above how to determine the first indicator..

The next two indicators are calculated in exactly the same way as the average number of employees. Moreover, the indicator for external part-time workers is calculated according to the methodology for calculating the average number of employees working part-time, that is, in proportion to the time worked. And according to “contractual agreements”, employees are counted for each calendar day as whole units throughout the entire period of validity of the contract.

Example 2

Let’s use the conditions of example 1. Let’s assume that the enterprise employs two more external part-time workers and three “contractors”.

One external part-time worker works 4 hours a day, and the second - 3 hours. The contract of the first “contractor” lasts from February 4 to 15 (10 calendar days), the second - from February 14 to 29 (16 calendar days), and the third - the entire month (29 calendar days).

The average strength of the first external part-time worker for February will be 0.5 (4 hours: 8 hours), the second - 0.375 (3 hours: 8 hours). The average number of two part-time workers is 0.875 people. (1 person x 0.5 + 1 person 5 0.375).

The contribution of the first “negotiator” to the average number will be 0.345 (10 days: 29 days), the second - 0.552 (16 days: 29 days), the third - 1. The average number of “negotiators” in February is 1.897 (0.345 + 0.552 + 1).

The average number of all employees for February will be (determined in whole units): 112 people. + 0.875 people + 1.897 people = 115 people

Why is the average headcount indicator needed?

It is calculated for the following purposes:
- determining the need to submit reports electronically;
- recognition as part of other expenses for profit tax purposes of funds allocated for purposes ensuring social protection of people with disabilities;
- calculating the share of profits transferred to regional budgets by location separate divisions enterprises;
- confirmation of the right to use the “simplified tax” (subclause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation);
- exemption from property tax in relation to assets used for production and (or) sale (clause 3 of Article 381 of the Tax Code of the Russian Federation);
- filling out pay slip No. 4-FSS RF and No. 4a-FSS RF;
- filling out the annual statistical form No. 1-T “Information on the number and wages employees by type of activity";
- determining the quota for hiring disabled people (Article 21 Federal Law dated November 24, 1995 No. 181-FZ “On social protection disabled people in the Russian Federation") and in other cases.

When is an average number indicator needed?

It is calculated for:
- confirmation of the right to use the “simplified tax” (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation);
- filling out statistical form No. P-4 “Information on the number, wages and movement of workers”;
- filling out the quarterly statistical form No. PM “Information on the main performance indicators of a small enterprise” and in other cases.