Determination of the average number of employees per month. Number of employees

Average number of employees: general procedure and calculation formula

When calculating average number you should be guided by the procedure that Rosstat prescribes to use for filling out statistical form P-4. This procedure was approved by Rosstat orders:

• dated October 28, 2013 No. 428 - for use for the periods 2015-2016 (including for reporting on headcount for the Federal Tax Service for 2016);
• dated October 26, 2015 No. 498 - for use in 2017;
• dated November 22, 2017 No. 772 - starting from 2018.

The general formula for calculating the average number of employees per year can be presented as follows (clause 79.7 of Rosstat instructions No. 772):

Average year = (Average 1 + Average 2 + ... + Average 12) / 12,

Average number of years is the average headcount for the year;

Average number 1, 2, etc. - average number for the corresponding months of the year (January, February, ..., December).

In turn, to calculate the average number of employees per month, you need to sum up the number of employees for each calendar day of the month, including holidays and weekends, and divide this amount by the number of calendar days of this month.

Average headcount of a newly created organization: an important feature

When calculating, newly created organizations sum up the average number of employees for all months worked in the corresponding year and divide the resulting amount by 12, and not by the number of months of work, as one might assume (clause 79.10 of Rosstat instructions No. 772).

For example, an organization was created in September. The average number of employees in September was 60 people, in October - 64 people, in November - 62 people, in December - 59 people. The average number of employees for the year will be 20 people:

(60 + 64 + 62 + 59) / 12.

For information on the procedure for submitting information about the average number of employees to the tax office, read the article “We provide information on the average number of employees” .

The number of employees: what is it and how to calculate it

The headcount is the number of personnel in an organization on a specific calendar day of the month. It includes all employees with whom employment contracts have been concluded, including temporary and seasonal ones. And not only those who actually worked that day, but also those who were absent from work, for example, on a business trip, on sick leave, on vacation (including at their own expense) and even skipped work (see the full list). in paragraph 77 of Rosstat instructions No. 772).

• external part-time workers;
• working under GPC agreements;
• owners who do not receive a salary from the organization, etc.

NOTE! Employees on maternity leave or “children’s” leave are generally included in the payroll, but are not taken into account in the average payroll. But if they work part-time or at home with benefits, With2018 , in the SSC they are taken into account (clause 79.1 of Rosstat instructions No. 772).

How to count part-time workers

It all depends on the basis on which part-time employment is applied.

If part-time work is an initiative of the employer or a legal requirement, such workers are considered a full-time employee. And if partial time is set employment contract, staffing table or with the written consent of the employee, then in proportion to the time worked in the following order (clause 79.3 of Rosstat instructions No. 772):

1. Calculate the total number of man-days worked. To do this, divide the man-hours worked by the length of the working day, based on the length of the working week:

• with a 40-hour work week - by 8 hours (with a 5-day work week) or by 6.67 hours (with a 6-day work week);
• at 36-hour - by 7.2 hours (with a 5-day work week) or by 6 hours (with a 6-day work week);
• at 24-hour - by 4.8 hours (with a 5-day work week) or by 4 hours (with a 6-day work week).

1. Determine the average number of part-time workers for the reporting month in terms of full time. To do this, divide 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, hours from the previous working day are conditionally included in the number of man-hours worked.

Let's explain with an example (for a regular 40-hour 5-day work week).

The organization had 7 employees working part-time in October work time:

• four worked 23 days for 4 hours, we count them as 0.5 people (4.0: 8 hours);
• three - 3.2 hours a day for 23, 15 and 10 working days, respectively - this is 0.4 people (3.2: 8 hours).

Then the average number will be 2.8 people:

(0.5 × 23 × 4 + 0.4 × 23 + 0.4 × 15 + 0.4 × 10) / 22 working days in October.

Read about the length of working hours in this article. “Normal working hours cannot be exceeded?” .

Results

The calculation of the average number of employees is carried out by all employers and submitted annually to the Federal Tax Service. Since 2018, updated rules for calculating the average number of employees, approved by Rosstat Order No. 772, have come into force.

According to paragraph 7 of Article 5 of Law No. 268-FZ of December 30, 2006, each head of an enterprise, whether an individual entrepreneur or the head of a limited liability company, must submit information about the average number of employees to the tax service at the place of registration of the organization. In the article below we will try to explain in detail how to calculate the average number of employees, because since 2007, absolutely all entrepreneurs must submit such information, even those who do not have a single employee on their staff (in this case, in the reporting form in the corresponding chapter they simply write zero).

Average number of employees - calculation formula

The average number of employees is calculated for a calendar year for any enterprise: whether newly formed or operating for several years. For correct calculation, first calculate the average headcount for the month. The formula for calculating the average number of employees for the year is as follows: (average number of employees (AFR) for January + AFR for February + AFR for March + AFR for April + AFR for May + AFR for June + AFR for July + AFR for August + AFR for September + NBR for October + NBR for November + NBR for December) : 12 = NBR for the year.

Calculation of the average number of employees per month

The formula for the average number of employees looks like this: the sum of the average number of fully employed workers for each calendar day of the month / number of calendar days in a month = average number of fully employed employees (per month). At the same time, the calculation of the average number of employees also takes into account holidays and weekends; the number of employees on such days is considered equal to the number on the last working day before that. Employees who are on vacation, time off, business trips or undergoing treatment (with sick leave) are also taken into account.

Calculation of the average number of employees for the quarter

The average number of employees for a quarter is calculated by adding the average number of employees for each month of the quarter and then dividing the resulting amount by three.

Rounding of average headcount

It often happens during calculations that the total comes out to a fractional number. Of course, no one will submit information to the tax authorities that the company employs one and a half diggers; therefore, the resulting number must be rounded. But how to round the average number correctly? Remember school lessons mathematics, according to the same principle:

• if there is a digit five or a higher digit after the decimal point, one is added to the whole number, the digits after the decimal point are removed;
• If there is a digit four or a smaller digit after the decimal point, the integer remains unchanged, and the decimal places are removed.

Rules for calculating the average number of employees

The calculation of the average number of employees is carried out by the entrepreneur (or rather, the accountant of the enterprise) independently and submitted to the tax service in the form KND 1110018. The form was approved by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25/174 “On approval of the form of Information on the average payroll number of employees for the previous calendar year.” In the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD-6-25/353, you can see detailed recommendations for filling out the form itself.

Calculation of the average number of employees 2012-2013

Calculation of the average number of employees for the 2012 calendar year in order to submit it to the tax service before January 20, 2013 must cover the months from January 2012 to December 2012. There is a convenient method for calculating the average number of employees: first, employees working full time are counted, then those working part-time. They add up the sum of the first and second and thus calculate each month, and then the year. In essence, calculating information on the average number of employees of an enterprise is not so complicated; it is only necessary to accurately determine the average number of employees who must be taken into account.

Persons who are not included in the average number

It should be taken into account that the calculation of the average headcount for the year does not include:

• external part-time workers;
• persons with whom a student agreement was concluded for professional education with payment of a stipend during the apprenticeship period;
• owners of this organization who did not receive wages;
• lawyers;
• military personnel;
• women who were on maternity leave, persons who were in additional leave for child care;
• employees who studied in educational institutions and were on additional leave without retaining their wages, as well as those who entered educational institutions and who were on unpaid leave to take their entrance exams;
• employees who performed work under civil contracts;
• employees who were sent to work in another country;
• employees sent by organizations to study in educational institutions outside of work, receiving a scholarship at the expense of these organizations;
• employees who submitted a letter of resignation and stopped working before the expiration of the notice period or who stopped working without warning the administration itself.

Calculation of the average number of external part-time workers

As mentioned above, external part-time workers are not taken into account in the average number of employees of the enterprise. They are listed at their main place of work. It must be remembered that if an employee receives two, one and a half, or less than one rate in one organization or is registered as an internal part-time worker, he is counted as one person (a whole unit).

The procedure for calculating the average number of part-time employees

Workers who work part-time are counted in the average headcount in proportion to the time worked. It must be remembered that the average number is determined as whole units. If, for example, you have two employees working the same number of four-hour days, they are counted as one person (one unit) working an eight-hour day. But usually in enterprises (especially large ones), the number of part-time working hours and the number of days worked by such employees does not coincide so conveniently, therefore, the average number of employees for such an enterprise is determined using the following convenient formula: Total number of man-hours worked per month: length of working day: number of working days according to the calendar in the reporting month = average number of part-time employees. The length of the working day is calculated based on the length of the working week. For example, if the workweek is forty hours, the workday will be equal to eight hours (40:5); if the workweek is twenty-four hours, the workday will be equal to 4.8 hours (24:5).

An example of calculating the average number of employees

The number of employees of the organization from May 1 to May 15 was 100 people, and from May 16 to May 30 – 150 people. In May, two women were on maternity leave. All employees of the organization have been hired full-time since May. In order to calculate the average number of employees for May, the two above-mentioned women must be excluded from the payroll. Thus, the average headcount for the month (May) will be: 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days = 3690 people. The average number of employees for May will be: 3690 people: 31 days = 119,032 people. The resulting figure must be rounded to a whole number, we get 119 people. The average number of employees of an enterprise for any period is calculated in a similar way.

The average number of personnel (ASN) of personnel is the calculated value for a given period for tax and statistical accounting. The legislation of the Russian Federation obliges individual entrepreneurs and company managers to annually submit data on the average number of employees to the tax authorities. The obligation is fixed in Art. 5 clause 7 of Law No. 268-FZ of December 30, 2006.

Accounting indicators for the number of employees are indicated when preparing various documentation:

• confirmation of the legality of benefits for tax assessment of the organization (the labor of people with disabilities is used);
• displaying the main coefficients of the enterprise’s activity;
• (staffing, payroll, etc.);
• fixing mandatory contributions (pension, insurance and other funds).

Information on the average number of employees is provided to various authorities and requires careful calculation.

Calculation of the average number of employees

Annual data on the average number of personnel are provided no later than January 20 of the reporting year. That is, the tax authority receives a report on the average number of employees for 2016 no later than January 20, 2017. It is possible to adjust the timing when the company was recently registered or reorganized. Full description deadlines for filing and adjustments are indicated in Art. 80 clause 5 of the Tax Code of the Russian Federation.

The average number of employees and the calculation formula are not difficult. The annual summation of the monthly payroll staffing takes place and is divided by 12.

The calculation is made using the formula:

MSS (month) = Σ MSS (day) / K (day)

Σ SCH (day) – the sum of the average number of personnel for all calendar days of the reporting month;

K (day) – number of days in the accounting month.

The annual formula for calculating the MSS is derived:

MSS (year) = Σ MSS (month)/12

Σ SSC (month) – the total monthly volume of SSC for the past year.

The quarterly calculation formula looks like this:

MSS (quarter) = Σ MSS (monthly quarter)/3,

Σ SCH (monthly quarter) – the total average number of employees for the quarter.

All calculations are carried out independently by the head or accountant of the company, and the result is submitted to the Federal Tax Service (form KND1110018).

When making calculations, be sure to take into account that the number of personnel on a weekend or holiday period is equal to the figure for the previous day (regardless of the number of subsequent days off).

Monthly calculations are made taking into account the following employees:

• those actually present at the workplace and those who did not work due to;
• absent on business (business trips, etc.) with pay;
• absent on the basis of presentation (entire period);
• truants;
• personnel who work at the enterprise part-time or whose work is paid at ½ rate;
• calculation of the average number of employees for the month is done taking into account all those absent without salary and with the consent of the administration;
• participants in strikes of various types;
• employees combining work and personal education (in specialized institutions);
• part of the staff, the absence of which is due to the vacation period in accordance with the concluded employment agreement;
• on out-of-hours leave;
• shift shifts of workers.

Personnel working part of the established working time is taken into account in direct proportion to the amount of hours they worked.

Calculation of workers less than the established working hours of workers

The accounting procedure differs from the generally accepted one and takes place in two stages:

1. 1. The calculation of the total number of people/day is done by dividing the total amount of people/hour for the month by the established specific labor time of an individual enterprise - 8 hours:

K (person days) = Σ K (person hours) / T (work)

• K (person days) – the final indicator of the person-days worked by the employee;
• Σ K (person/hour) – total monthly volume person/hour;
• T (work) – standardized working hours;

1. Calculate the average monthly ratio of part-time employees converted to full-time. Divide the number of people/day by the number working days during the reporting period:

MSS (partial) = K (person days) / K (work days)

• SSCh (part-time) – SSCh working in part for the reporting period;
• K (person days) – the indicator obtained in previous calculations;
• K (working days) – the sum of working days (according to the calendar) for the accounting period.

• Based on the existing legislation of the Russian Federation, part-time personnel (disabled people) are indicated in calculations of the average statistical number as a whole unit;
• By order of management, employees conducting activities at the enterprise only part of the normal working period are included in the calculations as an integral unit.

The SSC does not take into account the following categories of personnel:

1. Work activity is determined by a civil agreement.
2. Scope of legal protection.
3. Military personnel.
4. Owners of an enterprise for whom salaries are not paid.
5. Members of the cooperative who have not signed the labor agreement.
6. Employees transferred to another organization without pay.
7. Personnel hired on the basis of a special agreement with government services.
8. Persons sent by the company to obtain or improve their degree of education with subsequent payment of a scholarship.
9. Persons combining activities in several organizations.

All this is taken into account before calculating the average number of employees for the year.

Responsibility for late submission of data on the SSC

The formulas for calculating the statistical average are not complicated, but all the nuances are taken into account.

Reporting on the SSC is submitted to the tax authority at the place of registration of the individual entrepreneur or enterprise before January 20 of the current year.

Failure to submit or untimely submission of the required documentation is punishable by a fine of 200 rubles.

The main performance indicators of the company 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.

The average number is an indicator of the number of company employees 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 must be surrendered individual entrepreneurs at the place of their registration, that is, residence, and the organization - at its 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.

Introduce him to tax office Can:

• 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;
• The 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(IPs are not included here) - no later than the 20th day of the month following the one in which it was carried out.
• For operating organizations and entrepreneurs who have employees, information is provided once a year - before January 20 of the year following the reporting year.
• Upon liquidation of an LLC or closure of an individual entrepreneur These reports must be submitted before the established date of deregistration or liquidation.

How to calculate the average number of employees

For calculation this indicator must be approached responsibly due to the importance it has for the inspection authorities. When calculating it, you must use data from e and company employees, provision, 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-time workers;
• 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:

Chm=(D1+D2+…+D31)/Kd, where:

• D1, D2... – number of workers for each day of the month;
• Kd - number of days in a month.

Example. From March 1 to March 17, the company had 15 full-time employees. March 18th was , so the total number until the end of the month was 16 people.

We get: (15 people * 17 days + 16 people * 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.

Chn=Chs/Rch/Rd, where:

• Hours - the total number of hours per month worked by part-time employees;
• RF - 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;
• Рд - the 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 * 4 hours a day / 8 hour week / 24 = 96 / 8 / 24 = 0.5. the result obtained 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.

Chs = Chm+Chn, where:

• Chm - Received number of fully employed 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.

Chg = (Chs1+Chs2+…+Chs12)/12, Where

• Chs1, Chs2... – 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 number, 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.

Penalty for failure to submit the average number

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

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.

Average headcount form 2016

(KND form 1110018).