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

Detailed economic and statistical calculations are necessary for an organization in order to form a system, report and determine different kind benefits.

What is the average number of employees

The indicator of the average number of employees of the 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.

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

If for the average list only the main employees working on are taken into account, then in determining the number of the average, 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 formation of statistical information, determination of the tax base(for example, confirmation of a preferential tax regime), as well as for regulating relationships with funds (for example, controlling insurance payments). They are also indicated in various reporting documents. So, in the statistical form P-4, both the average number and the average number are put in separate columns; in the information for the IFTS and in the form - only the average list; for the patent system of taxation – 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 FSS;
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 system of taxation;
5. For entering 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 the month, year

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

• The average number of employees;
• The average number of freelance part-timers;
• The average number of employees who work under the GPA.

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

Counting can be done for a certain period, most often - for a month and a year. Many modern enterprises have automated systems accounting staff, which greatly facilitates such work.

Consider counting algorithm the average number of employees of the enterprise for the month and year.

Denote main characteristics:

• HRC - payroll number of employees;
• MF - average number of employees;
• AMS - the average number of employees;
• SCHVS - the average number of external part-time workers;
• SCHGPD - the average number of employees according to the GPA.

Calculate the average headcount employees per month, for which we summarize the headcount for each day of the month with weekends and public holidays and divide the result by the number of calendar days of the month. The result is rounded up. On non-working days, the number is taken as for the previous working day.

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

AMS for the month = Amount of SPC for all days of the month. / Number of calendars days months

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

AMS for the month of part-time employees = Total hours worked per month. in hour. / Usual duration of work. day per hour. / Number of workers days months

The total FAV of employees will be equal to the sum of the FAV of full-time and part-time employees.

Compute average number of part-time workers per month:

SCWH per month = Total time worked per month. in hour. / Normal cont. slave. day per 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 on the terms of civil law contracts per month:

SCHGPD for the month = The sum of the number of people with GPA for each day of the month. / Number of calendars days months

This category does not include employees who have in the same organization labor 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:

Monthly avg = Monthly avg + Monthly avs + Monthly nGvp

Calculate the average number employees per year:

MF for the year = Sum of MF for all months of the year / 12 months

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

Calculation example

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

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

The company has set a five-day work week– 40 hours.

The number of working days in December 2015 is 23.

FMS for full employment = (50 people - 3 people) 31 days. / 31 days = 47 people

Part-time TSS = (4 hours 23 working days 25 people) / 8 hours / 23 working days days = 12.5 people

Total AMS = 47 people. + 12.5 people = 59.5 people

SCHVS \u003d (4 hours 23 working days 15 people) / 8 hours / 23 working days days = 7.5 people

SCHGPD \u003d 10 people. 31 days / 31 days = 10 people

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

Preparation of the required reporting document with this information

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

Report Form consists of one sheet, on top of which the TIN is indicated (for an entrepreneur or organization), as well as KPP (for an organization). In the "TIN" field, optionally, either in the two extreme cells - dashes, or in the first two - two zeros.

For the submission line, you must specify the name and code of the tax authority. The full name of the organization is written below as in the constituent documents or the 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 integer 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 seal is put. If the report is carried out by proxy, then its details must be indicated, and a copy is attached to the documents.

The activity of an economic entity is characterized by a number of criteria, among which a special place is given to such an indicator as information about the average number of employees of the company. It is used when assigning a company to a particular group in accordance with the size of the company. Therefore, payroll is recorded in many reports that organizations submit.

Average headcount this is data on how many employees work for a certain period in a company on average.

It must be determined on each subject that is the employer labor resources. When calculating this indicator, a wide variety of reporting intervals are used - one month, three, twelve (year).

Regardless of the time, the norms of the law have established a unified methodology for determining this indicator.

Providing information, which includes the average headcount for newly created organizations, is also mandatory, as for operating companies. The legislation requires that these enterprises, before the twentieth day of the month, after registration with the Unified State Register of Legal Entities, send reports with these indicators to the tax office.

In the future, they submit a report on the average headcount in the usual manner. Thus, they submit this reporting twice when creating a company.

Attention! Information on the average number of employees does not have to be submitted only to business entities that work as individual entrepreneurs without the involvement of hired labor. This rule only came into effect in 2014.

The significance of this information is determined by the way it is used in determining other key indicators, such as the average salary.

The division of firms according to the size of the enterprise occurs according to the average number of employees. On the basis of these data, a list of declarations and the method of their presentation are established.

Important! If, based on the information provided to the tax office, it turns out that the organization has more than 100 employees, then it will no longer be able to apply such simplified tax regimes as UTII and STS. And when an individual entrepreneur cannot have more than 15 employees.

Where is the reporting

For enterprises, it is stipulated by the norms of the law that they must send these reports to the IFTS at their location. If the enterprise includes branches and other external divisions, then one general report containing this information is submitted for the organization.

Form KND 1110018 by entrepreneurs who have labor contracts with employees is submitted at the place of their registration and registration.

Important! An entrepreneur carrying out business activities in a territory other than the one where he was registered must send a report on the average number of employees to the place of his registration.

Ways to submit information

This reporting is generated either manually, by filling in the appropriate forms, or using special software systems.

There are several ways to submit such a report to the IFTS:

• Take it to the tax office yourself or by asking a representative, paper form. In this case, the report must be drawn up in two copies, on the second of which the inspector puts the appropriate mark.
• By mail with a mandatory description of the attachment.
• With the help of a special operator using .

Attention! Depending on the region, an inspector accepting a paper report may also ask for an electronic file.

Deadlines for submitting the report on the average headcount

Depending on the situation, there are three deadlines for submitting this report:

• Until January 20 of the year after the reporting year, all organizations and entrepreneurs that act as employers of employees are handed over in the general manner. If this time falls on a weekend, it is transferred to the next working day. Thus, the report for 2017 is submitted until January 22, 2018.
• Until the 20th day of the month following the month of registration of an economic entity, both newly created companies and individual entrepreneurs submit. Those. if either individual entrepreneurs were registered in March, then the report must be submitted before April 20.
• Not later than the date of exclusion of the subject from the register of legal entities and individual entrepreneurs - when closing the business.

Download the form and sample filling

Download, KND form 1110018 in Excel format.

Download .

Download .

How to correctly fill out a report on the average headcount

Filling out the report begins with the TIN of the organization or individual entrepreneur. At the same time, the TIN of the LLC consists of 10 digits, and the TIN of the entrepreneur - of 12. Further, for organizations, it indicates the checkpoint, and for individual entrepreneurs, we put a dash, since they do not have this code. Specify the number of the sheet to be filled out.

Below we enter information about tax office, where the report is submitted and its four-digit code. For example, for the 29th tax city of Moscow, this is 7729.

Next, we put the date on which the reporting is submitted:

• If the report is provided at the end of the year, then we set 01.01 and the corresponding year.
• If you have just registered a company or individual entrepreneur, then, as indicated earlier, the deadline is the 20th day of the month that follows the months in which the registration was made.
• If the report is submitted on the occasion or closure of the IP, then the date of submission must be before you file the documents for closing the business.

Below we write the number of employees in accordance with the calculation.

Next, fill out only the left side of the form. In the appropriate field, the director, individual entrepreneur or representative must put his signature, and the date of signing the reporting.

Attention! If the report is signed by a representative, then it will be necessary to attach a power of attorney to the reporting, on the basis of which this person is valid.

How to calculate the average number of employees

This duty to determine the average headcount may be assigned to a personnel officer or an accountant.

Due to the importance of this indicator, its calculation should be given great attention to ensure the accuracy of the calculation. Moreover, the controlling authorities can check it.

Initial information should be taken from personnel documents on time recording, as well as management orders on admission, vacation or dismissal.

Special PC programs allow you to generate this indicator automatically, eliminating errors in the calculation. In this case, it is necessary to check the sources of information.

The employee who determines this indicator must know the entire calculation algorithm so that at any time he can check the calculation data.

Step 1. Determination of the number for each day of the month

The first step is to determine the number of employees who worked in the company on each day of the month. For each of the working days, this number is equal to the number of employees with whom there are labor contracts, including workers on sick leave and on business trips.

Not included in the calculation:

• Part-time workers whose main place is another company;
• Working on the basis of work contracts;
• Employees leave - maternity or childcare;
• Employees who, by agreement, have a reduced working day. If the reduction in working time is fixed by law, then they are included in the calculation.

Attention! The number on a weekend or holiday is taken as the number on the previous day of work. Thus, an employee who quit on Friday will be “listed” for another Saturday and Sunday.

If the company has not signed any agreement, then the number of employees is "1" for calculation, taking into account the director, even if he is not paid a salary.

Step 2. Calculate the number of full-time workers for each month

This number is determined by adding the number of employees for each day in the month and dividing the total by the number of days in the month.

NumberP=(D1+D2+..+D31)/Days, where

D1, D2 - the number of employees for each day of the month;

Days - the number of days in a month.

Example: from the 1st to the 16th of the month 14 people worked, from the 17th to the 18th - 15 people, from the 19th to the 31st - 11 people.

The number for the month will be: (16*14+2*15+13*11)/31=12.81

With the final result, you need to round to the hundredth decimal place.

Step 3: Calculate the average number of part-time workers

First you need to calculate how many hours part-time employees worked for the entire month. At the same time, it is considered that the number of hours per day, if the employee is on vacation or on sick leave, is taken on his last working day.

The next step is to calculate the average number of such people in the company. To do this, the resulting amount of hours must be divided by the volume of working hours per month (this is the result of the product of the number of working days and the number of working hours per day).

NumberH=HourNep/(Workdays*WorkHours), where

HourNep - the number of hours that part-time workers worked per month;

Workdays - the number of working days in a month;

Working Hours - the number of working hours in a day. If a 40-hour work schedule is set, then 8 hours are indicated here, if a 32-hour work schedule is set, 7.2 hours.

Example: An employee worked in a month for 14 days for 6 hours. The average number is:

(14*6)/(20*8)=84/160=0.53. The result, according to the rules of mathematics, must be rounded to hundredths.

Step 4. Determining the number of employees of all types per month

In order to calculate the average number for the month, you need to add the previously obtained values ​​​​of the number of full-time and part-time workers. The final number is rounded according to the rules of mathematics - the fractional part up to 0.5 is not taken into account, and more than 0.5 is rounded up to one.

NumberM=NumberP+NumM, where

NumberP - the received number of employees who are fully employed at the enterprise;

Number - the number of employees partially employed at the enterprise.

Example: According to the calculations performed earlier, the number for the month is:

12.81+0.53=13.34 should be rounded up to 13.

Step 5. Determination of the average number for the entire year

After the calculation of the average number of people for each of the months has been made, it is now necessary to calculate the indicator for the whole year. To do this, add the values ​​​​for each month and divide the result by 12. The result is subject to rounding according to the rules of mathematics.

NumG=(NumM1+NumM2+..+NumM12)/12, where

NumberM1, NumberM2 - the average number for each month.

Attention! If the company did not work the whole month, for example, it was registered in the middle of this period, then the final result is still subject to division by 12.

Penalty for not submitting information about the average headcount

If this report was not submitted on time, then according to the Tax Code, a fine of 200 rubles will be imposed on the company.

Also, the person who was responsible for submitting the report may be fined 300-500 rubles according to the Code of Administrative Offenses.

At the same time, the imposition of a fine and its further payment does not relieve responsibility for submitting the report form KND 1110018.

In the event that the report is not resubmitted, the IFTS may apply a fine of the 2nd size as an aggravating circumstance.

To calculate the actual payroll number of employees of enterprises and organizations, various indicators are used, incl. and such an indicator as the payroll ratio. All employees of the organization are included in the calculation. Let's consider the procedure for such a calculation.

Payroll ratio and calculation formula

The actual headcount of the enterprise's employees can be calculated using the formula DSC = JCH x KSS, where YCH is the headcount of the enterprise's employees, and KSS is the coefficient under consideration.

This coefficient is calculated as the nominal working time fund divided by the number of working days in the corresponding calculation period. In other words, this coefficient is also called the conversion coefficient of the turnout number of workers to the payroll.

The nominal fund of working time in the organization is 267 days, the actual number of working days in the organization is 252. The number of employees is 123.

DMC = (267 x 123) / 252 = 130. This is the number required by this organization.

Therefore, in the example under consideration, the actual payroll number of employees, calculated by the formula using the coefficient, is 130 people.

How and why is the headcount calculated?

The headcount is the total number of employees in the organization. This indicator usually includes all employees (including seasonal, homeworkers and remote workers), with the exception of external part-time workers and persons who performed their duties under civil law contracts.

Such an indicator is used, for example, when compiling the report “Information on part-time employment and the movement of workers for the quarter” (p. 13 of Appendix No. 8 to Rosstat Order No. 379 of August 02, 2016).

In addition to the specified statistical report, the payroll is also reflected in other reports, for example, in the calculation of 4-FSS (clause 5.14 of Appendix 2 to the Order of the FSS of the Russian Federation of September 26, 2016 N 381).

According to section 2 of the current Instruction, approved by the USSR State Statistics Committee on September 17, 1987 (hereinafter referred to as the Instruction), the calculation of the payroll number of employees includes both those actually working and those absent from work for any reason, including:

• actually came to work, regardless of whether they worked or not due to downtime;
• working on business trips;
• disabled, not showing up for work;
• performing state or public duties outside the place of work;
• working pensioners by age, etc.

The instruction contains an extensive list that allows the interested person to determine how to calculate the payroll.

Headcount in the formula for calculating the average headcount

The headcount of an enterprise is the main indicator for calculating the average headcount in statistics reports and for tax authorities.

According to paragraph 7 of article 5 of the law of December 30, 2006 No. 268-FZ, each head of the enterprise, whether individual entrepreneur or the head of a limited liability company, must submit to the tax service at the place of registration of the organization information on the average number of employees. In the article below, we will try to tell 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 in the state (in this case, they simply write in the reporting form in the corresponding chapter zero).

Average number of employees - calculation formula

The average number of employees is calculated per calendar year for any enterprise: even a newly formed one, even if it has been operating for several years. For a correct calculation, the average number for the month is first calculated. The formula for calculating the average number of employees for the year is as follows: (Average number of employees (ANR) for January + ANR for February + ANR for March + ANR for April + ANR for May + ANR for June + ANR for July + ANR for August + ANR for September + October TFR + November TFR + December TFR): 12 = TFR 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 payroll number of fully employed employees for each calendar day of the month / the number of calendar days in the month = the 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. Employees who are on vacation, time off, business trip or treatment (with a sick leave) are also taken into account.

Calculation of the average number of employees for the quarter

The average number of employees for the 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 the average headcount

Often when calculating it happens that the sum comes out a fractional number. Of course, no one will submit information to the tax office that one and a half diggers work at the enterprise, therefore, it is necessary to round the resulting number. But how to round the average headcount correctly? Remember school math lessons, according to the same principle:

• if after the decimal point there is a figure five or a figure of a greater value, one is added to the whole number, the signs after the decimal point are removed;
• if the decimal point is followed by the digit four or a digit of a smaller value, the integer remains unchanged, the decimal places are removed.

Rules for calculating the average headcount

The calculation of the average number of employees is carried out by the entrepreneur (or rather, the accountant of the enterprise) independently and is submitted to the tax service in the form of KND 1110018. The form was approved by order of the Federal Tax Service dated March 29, 2007 No. 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

The calculation of the average number of employees for the 2012 calendar year to submit it to the tax service before January 20, 2013 should cover the months from January 2012 to December 2012. There is a convenient method for calculating the average number of employees: first, full-time employees are counted, then those who work part-time. Add the sum of the first and second and thus calculate every month, and then a year. In essence, the calculation of 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 that should be taken into account.

Persons who are not included in the average headcount

It should be borne in mind that the calculation of the average number for the year does not include:

• external part-timers;
• persons with whom a student contract for vocational training was concluded with the payment of a scholarship during the period of apprenticeship;
• owners of this organization who did not receive wages;
• lawyers;
• military personnel;
• women who were on maternity leave, persons who were on additional parental leave;
• employees who studied in educational institutions and were on additional leave without saving their wages, as well as those who entered educational institutions and who were on unpaid leave to take their entrance examinations;
• employees who performed work under civil law contracts;
• workers who were sent to work in another country;
• employees sent by organizations to study in educational institutions with a break from work, receiving scholarships at the expense of these organizations;
• employees who filed a letter of resignation and stopped working before the expiration of the warning 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 employees working part-time

Part-time workers are counted in the average headcount in proportion to hours worked. At the same time, it must be remembered that the average headcount is defined 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) with an eight-hour working day. But usually in enterprises (especially large ones), the number of part-time working hours and the number of days worked by such workers do 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: working hours: number of calendar working days 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 working week is forty hours, the working day will be equal to eight hours (40:5), if the working week is twenty-four hours, the working day will be equal to 4.8 hours (24:5).

An example of calculating the average headcount

The list 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 women mentioned above must be excluded from the payroll. Thus, the average number 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: 3,690 people: 31 days = 119,032 people. The resulting figure must be rounded up to a whole number, we get 119 people. Similarly, the average number of employees of the enterprise for any period is calculated.