Today MirSovetov will tell you about how to correctly calculate the average headcount. Calculation average headcount produced according to Forms No. 1-T "Information on the number and wages of employees" and No. P-4 "Information on the number, wages and movement of employees." Form No. 1-T is submitted once a year, and form No. P-4 is submitted to the statistics service on a monthly basis.

The calculation of the average headcount is carried out in accordance with the Instructions for filling out the forms of federal statistical observation, approved by the order of Rosstat dated October 24, 2011 No. 435.

Technology for calculating the average headcount

In order to calculate the average number of employees per month, it is necessary to sum up the payroll number of employees for each calendar day of the month (from the 1st to the 30th or 31st day), including holidays and weekends, and then divide the resulting value by the number of calendar days. days in this month. In other words, the calculation of the average headcount is the arithmetic average of the payroll number of employees for a particular month.

The number of employees on a non-working day is considered equal to the number of employees on the previous working day, regardless of the number of holidays and weekends. The payroll is taken into account on the basis of personnel orders, as well as employment contracts. The payroll number of employees should be determined on the basis of the time sheet, which is maintained at the enterprise daily. This dependence is due to the fact that it is in the time sheet that the attendance of employees to work is noted and non-working days are set.

Headcount structure

The payroll includes all employees who perform labor duties on a reimbursable basis, the owners of the enterprise who receive a salary. If an employee is officially registered for work, then he is taken into account in the payroll, regardless of whether he worked during this period or was absent for any reason.

1. Women on maternity leave.
2. Persons on leave in connection with the adoption of a newborn child directly from the maternity hospital.
3. Persons on parental leave.
4. Persons on additional leave without pay.

Accounting for part-time employees

The list number of employees who have worked part time is taken into account in proportion to the hours worked in the following order.

1. Calculation of the total number of man-days worked by this worker.

   To calculate the total number of man-days worked by a given employee, it is necessary to divide the total number of man-hours worked in a given month by the length of the working day, based on the length of the working week.
   

   For example, if the internal regulations establish a 40-hour five day week, then the denominator will be equal to eight.

2. Determination of the average number of employees who worked part-time, in accordance with full employment.
   

   For this purpose, it is necessary to obtain the quotient from dividing the worked man-days by the number of working days in the reporting month. Moreover, the days of illness, vacations falling on working days are conventionally included in the calculation on the previous working day.
   

   If certain categories employees (disabled people, minors, etc.) are provided with a reduced working day under the law, then such employees in the average number are considered as whole units.

An example of calculating the average headcount

For example, the company employs 6 people, of which one employee works 4 hours a day (5 days a week). There are 30 days in the reporting month. The norm of working days is 21 days.

Calculate the average number of employees who worked part-time:

1. Let's determine the total number of man-days worked in the reporting month: 21 x 4 / 8 = 10.5.
2. Let us determine the average number of underemployed workers: 10.5 / 21 = 0.5.

The average number of part-time workers will be 0.5.

To calculate the average number of employees who have worked full time, we will compile tables.

Calculation of the average number of employees

The tables show that four employees worked for a full month, and one got a job from the 7th.

Based on the given data, the average headcount will be equal to (6 x 4 + 24 x 5) / 30 = 4.8.

We hope that MirSovetov helped you figure out the calculation of the average headcount.

Rosstat issued Order No. 428 dated October 28, 2013, with approved Instructions for filling out forms for monitoring statistical data. Such a document must be guided by the calculation of the average number of employees. The instructions should be used when filling out the forms and intended for the Pension Fund.

The average number of employees is an indicator on which the right of an institution to receive benefits will depend, such as, for example: the possibility of using a simplified taxation system, the possibility of submitting simplified statistical reporting, VAT benefits, etc.

The average includes:

• average payroll number of employees;
• the average number of external part-timers;
• the average number of employees who performed work under a civil law contract.

To calculate the average headcount, you must first determine the headcount of employees for each day (calendar) of the reporting period. It takes into account:

• employees who are registered under an employment contract for temporary, permanent, or seasonal work for 1 day or more;
• owners of the organization who work and receive wages in it.

At the same time, it is necessary to take into account both the actually working employees and those absent for any reason at work.

That is, the headcount should include:

• employees who came to work, including those who are not working due to downtime;
• employees who are in, if the institution keeps their salary for them, as well as those who are on short-term business trips abroad;
• employees who did not come to work due to illness;
• employees who did not come to work in connection with the performance of state and public duties;
• employees who are hired with the passage of a probationary period, etc.

Calculation of the average number of employees

The average payroll for the year is determined by summing this indicator for all months of the year (reporting) and dividing the resulting amount by 12.

To determine the number for a month, it is necessary to summarize this indicator for all days of the month and divide by the number of days in the month.

To calculate the average payroll for the quarter, sum up this indicator for all months in the quarter and divide by 3

At the same time, it should be taken into account that the number of employees for a weekend or a holiday is considered equal to the number for the previous working day.

In the case of 2 or more weekends or holidays in a row, the number for each such day is considered equal to this indicator for the working day that preceded the weekend or holidays (Holidays and holidays, see ⊗). The calculation of the average payroll is carried out in accordance with the daily accounting of the number of employees.

Their number for each day must correspond to the information according to which the number of employees who came and did not come to work is established.

Video reference “Calculation of the average number of personnel of the organization”

Video training on the calculation of the average number of personnel working on various conditions: under an employment contract, part-time, shift, etc. The lesson is conducted by the teacher of the site “Accounting and tax accounting for dummies”, chief accountant Gandeva N.V. To watch the lesson online, click on the video ⇓

Algorithm for calculating the average number of employees

1. First, find the number of employees who worked each day of the month.
2. Then we determine the average number for the month and for the quarter
3. In conclusion, we calculate the number for six months, 9 or 12 months.

The formula for calculating the payroll number of employees

This parameter is calculated for each day of the month, with each worker defined as a whole unit.

Paragraph 79 of the Instructions provides a list of employees taken into account when calculating the headcount. It includes the following employees:

1) those who came to work, as well as absent due to downtime;

2) employed on a part-time or weekly basis, as well as those employed part-time according to the staffing table;

3) absent due to temporary disability;

4) who were on business trips, including employees who were on foreign short-term business trips;

5) absent due to the performance of public or state duties;

6) employed with a probationary period;

7) those who have concluded an agreement with the enterprise on the performance of work at home (homeworkers);

8) students and persons studying in educational institutions, working at the enterprise during the production practice, if they were enrolled in the workplace;

9) temporarily interrupted from work to be sent to educational institutions for the acquisition of a new specialty or advanced training (if their salary is kept);

10) located in study leave(if their salary is partially or completely saved);

11) who are on vacation and entering educational institutions, as well as passing entrance exams without saving their salary at the place of work;

12) who had a day off for processing with a general accounting of working time, as well as according to the work schedule of the enterprise;

13) those who are on regular and additional vacations granted in accordance with the law and regulations, including employees who were on vacation and then dismissed;

14) who deserved a day of rest for going to work on non-working days;

15) employed in order to replace employees who are absent for valid reasons;

16) who were on leave to care for a child, in connection with pregnancy and childbirth, as well as due to the adoption of a newborn child;

17) those who took part in strikes;

18) who were on leave without pay, while the duration of the leave does not matter;

19) citizens of other states who worked in organizations on Russian territory;

20) who were under investigation prior to the issuance of a court decision;

21) internal part-timers.

An employee registered as an internal part-time worker or receiving two, one and a half, or less than one rate in one organization is counted in the payroll as one whole unit.

In the payroll such categories of workers are not included, How:

1) external part-timers;

2) those who worked under civil law contracts;

3) employees who are interrupted from work in order to be sent by the enterprise to study at educational institutions and receive a scholarship paid from the funds of this enterprise; employees with whom a special contract for vocational training was concluded with the payment of scholarships to them during their studies;

4) attracted to work in accordance with contracts concluded with government agencies for the provision of labor;

5) transferred to work in another company without pay, as well as persons sent to work abroad;

6) lawyers;

7) members of the cooperative who do not have labor contracts with the enterprise;

8) who filed an application for dismissal and stopped working without warning the management or before the expiration of the warning period. This category of workers is excluded from the payroll from the first day of absence from work;

9) owners of an enterprise who do not receive a salary;

10) military personnel who are in the performance of their military duties.

The list number of employees for a non-working day is equal to their number for the previous working day.

Calculation of the average number of employees per month

When performing such a calculation, the following employees must be excluded from the payroll:

• women who were on vacation due to pregnancy and childbirth;
• persons who were on leave due to the adoption of a newborn from a maternity hospital;
• employees who were on parental leave;
• persons who studied in educational institutions or passed entrance exams with the provision of additional leave without pay;

Employees who were not included in the payroll and were recruited to work under special contracts with state institutions for the provision of additional labor are taken into account in the average headcount as whole units.

Calculation of the average number of employees who have not worked full time

To determine the average list number of persons who worked part-time, it is necessary to take them into account in proportion to the time they actually worked.

The calculation of the number of such employees is carried out as follows:

1. First, the total number of days worked by these persons is calculated by dividing the total number of man-hours for the reporting month by the time of the working day, (8 hours, or 4.8 hours).
2. After that, the average number of part-time employees for the reporting period is determined in terms of full-time employment.

The number of man-days that were worked is divided by the number of days (working) in the reporting month. As for employees who have worked part-time according to the staffing table, employment contract or transferred with their written consent to part-time work, they are taken into account in proportion to the hours worked.

1. Determine the total number of man-days that were worked by these employees. To do this, the total number of man-hours worked for the reporting month is divided by the length of the working day. In this case, the length of the working week should be taken into account. Example:
   24 hours - for 4 hours (hours) (for a 6-day working week) or for 4.8 hours (for a 5-day working week);
   36 hours - for 6 hours (for 6 days) or for 7.2 hours (for 5 days);
   40 hours - by 6.67 hours or 8 hours, respectively.
2. After that, the average number of employees who had part-time employment for the reporting month is calculated, taking into account their full employment. To do this, the number of man-days worked is divided by the number of calendar working days in the reporting month. At the same time, the hours for the previous working day are conditionally included in the number of man-hours worked for the days of vacation, illness, absences (if they fell on working days in accordance with the calendar).

When calculating the average number of employees per month, the list number of employees for each day of the month according to the calendar is summed up. All non-working days are also taken into account. The result must be divided by the number of days in the month.

An example of determining the average number of employees

Consider how the calculation is made for employees who worked full time (with a 5-day work week) for the reporting month September 2014.

Total: 12074

The total number of payroll employees for the entire calendar month that fall into the average headcount is 12,074, the number of days in a month is 30. In this case, the number of employees in September was 402 people (12,074: 30).

An example of a calculation for a part-time work week

Calculation of the average number of employees for the quarter

The average number of employees for one quarter is calculated as follows: the average number of employees for all quarterly months is added up, and then the result is divided by 3 months.

Calculation for 6, 9 or 12 months

The average number of employees for a certain period of time is calculated as follows: the average number of employees for all months of the reporting year is added up and the result is divided by the corresponding number of months.

If the enterprise functioned for an incomplete year, then to determine the average number of employees for the year, you need to add up the number of employees for all months of the enterprise's operation and divide the result by 12.

Examples of calculating the average number of employees

Example of calculating the average number of employees No. 1

Example of calculating the average number of employees No. 2

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

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

The formula for calculating the payroll

The list number of employees is determined for each calendar day of the month. Each employee is defined as a whole unit.

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

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

1) actually arrived at work, as well as absent due to downtime;

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

3) missing as a result;

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

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

6) hired with a probationary period;

7) employees who have concluded an employment contract with an organization on the performance of work at home by personal labor (homeworkers);

8) sent away from work to educational institutions for advanced training or the acquisition of a new profession (specialty), if they retain wage;

9) students and students educational institutions working in organizations during the period of work experience, if they are enrolled in jobs (positions);

13) who had a day off according to the work schedule of the organization, as well as for processing time with a summarized accounting of working time;

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

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Instruction

In terms of average number workers organization is taken into account number workers. Separately, the average number working in external positions and the average number workers with whom civil law contracts were concluded for the performance certain works. The initial information must be taken from the timesheets. They are filled in each division of your enterprise. When calculating, be guided by paragraphs 81-84 of Order No. 278.

According to the timesheets, determine the payroll number on a certain date, for example, on the last day of the reporting period. Please note that not all categories workers accounting, their complete list is given in paragraph 83. Some employees included in the payroll are also not taken into account when determining the average payroll. These include women on maternity leave, as well as those who study or enter universities.

Determine number workers at the end of each month of the reporting year. It is determined for each calendar day. Wherein number on weekends and days is equal in number to the working day before the weekend. Please note that this number also includes the owners of the enterprise, if they have a salary on it. Vacationers who are provided with another; employees who are or absent as needed () are also taken into account in the calculation.

Add up the list number for each day of a certain month and divide it by the number of calendar days in it. Round the resulting value to integer units. This will be the average value for given month.

For each reporting period - quarter, year, add the average number for those months that are included in it and divide, respectively, by 3 or by 12. This will be the average value for a particular quarter or reporting year.

Helpful advice

When calculating the headcount, those employees who work part-time, one and a half times, receive additional pay or work part-time are counted as one whole unit.

Sources:

• Order of Rosstat 12.11.2008 No. 278
• how to determine the average
• Calculation of the average number of employees

To calculate taxes, every entrepreneur and organization must know the average number their employees. This indicator is indicated when submitting reports to the Social Insurance Fund. It is needed in order to use the regression scale to calculate the Pension Fund contributions. This indicator indicates whether a firm can qualify for a simplified form of taxation. The calculation of the average number of employees of the enterprise is carried out for a certain period: half a year, quarter or month.

Instruction

Calculate payroll number workers on a given date. list number employees for each calendar day consists of all employees working under an employment contract. All employees who went to work and are absent due to a business trip, sick leave, vacation, etc. are summed up. Those who work part-time from other enterprises, under a civil law contract, sent to work in another enterprise, who are on training for advanced training, are deducted from the payroll.

Calculate the average number employees of the enterprise per month. All women who are on maternity leave this month are excluded from the calculation. To obtain the average number for the month, it is necessary to summarize the payroll number employees for each day of the month and divided by the number of days in the month. The resulting amount is rounded up. If at the enterprise some employees work part-time under an employment contract, then in the average number of employees they are calculated in proportion to the hours worked.

Calculate the number of man-days that this group of employees worked. Sum all the man-hours worked, divide them by the total working day, and multiply by the number of working days. Medium number