How to calculate the average headcount per month. The formula for calculating the average headcount. Where to submit and how to send reports

Not later than January 20 of the current year, information about average headcount for the past year. This must be done annually (clause 3 of article 80 of the Tax Code of the Russian Federation, letters of the Ministry of Finance dated July 17, 2012 No. 03-02-07 / 1-178, dated February 14, 2012 No. 03-02-07 / 1-38) . If the company submits information late, then the controllers can impose two fines at the same time - on the organization and the director. Also, this indicator will be needed to know whether the organization must submit tax reports to the IFTS in electronic form (clause 3 of article 80 of the Tax Code of the Russian Federation).

The field "Average number" must be filled in the calculation in the form RSV-1 PFR, and the line "Number of employees" - in the calculation in form 4 - FSS. To calculate the amount of income tax paid at the location of a separate subdivision, this indicator will also be needed.

The average number of employees for any period (year, quarter, six months, 2-11 months) is calculated on the basis of the average number of employees for each month included in this period. I'll tell you about the procedure for the calculation.

We determine the indicator for the day

First you need to determine the payroll in full employed workers for each calendar day of each month. On working days, this figure is equal to the number of all employees with whom labor contracts are concluded. Employees who are on sick leave, on business trips or vacations are also taken into account. But external part-time workers, employees on maternity or parental leave, on unpaid study leave, or employees who work part-time working time do not need to be included in the calculation.

note

200 rubles - this amount of a fine may threaten a company if it submits information about the average number of employees late.

The headcount for weekends and non-working holidays is equal to the figure for the previous working day. For example, an employee fired on Friday should be included in the calculation for the next Saturday and Sunday. Employees employed only under civil law contracts are not taken into account when calculating the headcount.

Number per month

Further, the average number of fully employed employees for each month is calculated as follows: the indicator for the month is calculated by summing the payroll for each calendar day, that is, from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working ) and weekends, and dividing the amount received by the number of calendar days of the month.

As of June 1, 2016, the organization had 250 people on its payroll, from the 6th, 10 more people were hired, from the 14th, 5 employees were dismissed, from the 26th, 10 more people were hired. Let's determine the average number of workers for June 2016.

250 people + 10 people = 260 people

From the 14th to the 25th of June 12 days have passed. During this time, the number has changed:

260 people – 5 people = 255 people

The last 5 days of the month worked:

255 people + 10 people = 265 people

Let's calculate the average headcount for June: (250 people × 5 days + 260 people × 8 days + 255 people × 12 days + 265 people × 5 days) / 30 days = 7715 people / 30 days = 257 people

Part-time employment

After that, we calculate the number of hours worked by part-time employees per month. Working days falling on the period of illness or vacation of employees are included in the hours worked in the number of hours worked by them on the previous working day.

In the organization, two employees, by agreement with the employer, work part-time - 6 hours a day, 5 days a week. September has 22 working days. One employee worked full time; the second fully worked on September 1 and 2, worked 5 hours on September 5, and was on vacation from September 6 to 30.

The number of hours worked by part-time employees for September will be 244 hours (6 hrs/day × 22 days + 6 hrs/day × 2 days + 5 hrs/day × 20 days).

The organization has an eight-hour day and a five-day work week. September has 22 business days. The number of hours worked by part-time workers is 244 hours. The average number of part-time workers for September will be 1.39 people. (244 hours / (8 hours × 22 days)).

Total population

After that, the average number of all employees for each month is calculated using the formula:

In this case, the result obtained should be rounded to whole units: a value less than 0.5 is discarded, and 0.5 or more is rounded to a whole unit.

The work schedule of the organization is 5 days a week, 8 hours a day.

As of June 1, 2016, 34 people work in the company under employment contracts, of which: 30 people work full-time, two work part-time, two more work part-time by agreement with the employer.

In June 2016, the number of hours worked by these employees will be 210 hours.

None of the employees of the organization during the period under review was on parental leave or on unpaid study leave.

June 2016 has 21 working days.

The list of fully employed employees is: for the 1st - 19th and 23rd - 30th of June (27 days) - 30 people; for June 20 - 22 (3 days) - 29 people.

The average number of fully employed workers in June will be 29.9 people ((27 days × 30 people + 3 days × 29 people) / 30 days).

The average number of part-time employees will be 1.25 people (210 hours / (8 hours × 21 days)).

The average number of all employees for June 2016, taking into account rounding, will be 31 people (29.9 + 1.25).

We determine the indicator for the period

Having determined the average headcount of all employees for each month, it is possible to calculate their average headcount for the corresponding period (year, quarter, half year, 2–11 months) using the formula (paragraphs 81.6, 81.7 of the Instructions, approved by the order of Rosstat dated October 28, 2013 No. 428):

The result is also rounded up to whole units: values ​​less than 0.5 are discarded, and 0.5 or more are rounded up to a whole unit.

I will give an example of the average number of employees of the organization for 2016.

The average number of all employees of the organization was:

- for January - 70 people;

- for February - 75 people;

- for March - 75 people;

- for April - 80 people;

- for May - 80 people;

- for June - 85 people;

- for July - 90 people;

- in August - 95 people;

- for September - 100 people;

- for October - 105 people;

- for November - 100 people;

- for December - 100 people.

The average number of employees of the organization for the year, taking into account rounding, will be 88 people ((70 people + 75 people + 75 people + 80 people + 80 people + 85 people + 90 people + 95 people + 100 people + 105 people + 100 people + 100 people) / 12).

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, definitions 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 and patent system taxation is 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. On many modern enterprises there are 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 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 an employment contract in the same organization, 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

Calculate the average number of employees per industrial enterprise in December 2015. This month, 100 people were employed in the 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 in maternity leave.

The company has a five-day week, a working week of 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.

Companies often need to calculate the average number of employees in order to fulfill their reporting obligations or when choosing a taxation procedure (for example, to apply the simplified taxation system, the average number of employees in a company should be no more than 100 people), and based on the indicators of the average number of employees, an enterprise can be attributed categorized as small, medium or micro. After a year, the company must notify the average number of employees tax office, for which, before January 20, a declaration must be submitted to the tax authority in the form of KND 1110018 at the location of the enterprise (individual entrepreneurs with employees, - at the place of residence). False information about the average number of employees or late submission / non-submission of information to the tax office entails administrative liability (a fine of 300 rubles).

Enterprises with separate divisions indicate in their report the average number of employees as a whole (taking into account the number of individual divisions), but in order to be able to apply VAT, land and property tax benefits, it is already necessary to know the average number of employees. The average number is a more capacious concept than the average number, which consists of three terms:

• The average number of external part-timers.
• Average number.
• The average number of employees working under civil law contracts.

According to the norms of the Instructions for filling out the federal statistical observation of the Information on wages and the number of employees, which are approved by the order of Rosstat of 2008, the average payroll for each calendar day includes:

• Employees who are absent to care for a sick family member or due to illness (confirmed by sick leave).
• Employees who actually came to the workplace.
• Persons who are absent from work due to being on public works, doing work at home.
• Employees working on a shift basis.
• Persons temporarily taken to the place of an employee who is absent for any reason.
• Persons who are absent from work due to downtime of the organization.
• Employees who are sent for advanced training with a break from work.
• Workers participating in strikes, rallies, who were under investigation before the court decision, who committed absenteeism.
• Persons who are employed on a part-time or weekly basis (half a unit).
• Employees who received a day off (day off) for processing or previously worked time.
• Students who are hired for the period of internship.

The formula for calculating the average headcount

The average payroll for the month is calculated using the daily payroll ratios. To do this, use the time sheet, which should reflect all changes in personnel.

The calculation is made for employees who work full time (P1) and separately for employees who work only part of the day (P2).

To calculate them, the following formulas are used: Ch1 ​​\u003d H: D. Where H is the payroll for the entire calendar month, D is the number of calendar days in the billing month.

In fact, when calculating, the arithmetic mean of the payroll for the month is calculated, after calculating the number of employees for the first day of the month, the number of each subsequent day until the end of the month is added to it, while holidays and days off are necessarily included in this calculation. The number for these days is indicated similarly to the data of the previous working day.

The second formula: P2 \u003d T: Tdn: Drab. Where T is the sum of all hours worked in a calendar month, Drab is the number of working days in a calendar month, and Tdn is the length of one working day in hours.

If employees, at the initiative of the employer, are transferred to part-time work, then for the calculation they are taken as a unit. Internal part-timers and employees who work at the enterprise at once at several rates or at half the rate are also taken as a unit for calculation, and these indicators are taken into account in calculating the average number of employees. By adding up the N1 and N2 indicators, you can get the average number of employees per month.

To calculate the average number of employees for a quarter, 9 months, half a year or a year, it is necessary to add up the average number for the corresponding months, and then divide the resulting value by 3, 6, 9 or 12. In cases where the organization operates for an incomplete year, the value of the average number workers are still divisible by 12.

Today there is a large number of special programs to calculate the coefficient of the average number of employees, for example, "1C salary-personnel". You can also find forms for automatic calculation on the Internet on online services, for example, on the official website of Bukhsoft.

Consider examples of calculating the average number of employees.

Example 1

In the company, the workload of employees changed several times within one month, the number of employees at the beginning of the month was 21 people working full-time for 8 hours a day, and from the 18th, the workload of three people decreased by 4 hours. Let's calculate the average number for 3 employees for 10 days: for each working day, 1 employee is counted as 0.5 people, so 3 employees is 1.5 people, then 1.5 × 10 = 15 person-days. 10 of them worked full-time: 21 - 3 = 19 people. Therefore, we get: (15 + 19) / 24 = 1.41, where 24 is the number of working days in this month, 21 + 1.41 = 22 employees of the average number.

Example 2

The company has 20 employees, 16 of which have fully worked for a month. Employee Ivanov from 4.03 to 11.03. was on sick leave, so he is included in the calculation as a whole unit for each day, and employee Petrov is an external part-time worker, and he is not included in the average headcount. Employee Sidorova is on parental leave, so she is not included in the average headcount, and employee Sergeev worked the whole month only 4 hours a day, when calculating, he will be taken into account in proportion to his hours worked. As a result, the monthly average number of employees will be: 16 + 1 + 20 / 31 + 4 * 31 / 8 / 31 = 16 + 1 + 0.7 + 0.5 = 18.2 people.

Example 3

The list number of employees of the enterprise from May 1 to May 15 amounted to 100 people, and from May 16 to May 30 - 150 people. In May, two employees of the company were on maternity leave, and since May, all employees of the company have been hired full-time. Thus, the average number of employees of the enterprise for the month (May) will be: 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days = 3690 people. Then 3690 people must be divided by 31 calendar days, resulting in 119,032 people. The resulting figure is rounded up to a whole number, getting 119 people.

Exceptions

The average headcount excludes employees who are:

• On paid leave in connection with the birth or adoption of a child, pregnancy.
• On leave to care for a child until he reaches the age of one and a half years.
• On leave without pay to study or pass entrance exams in educational institutions.

Military personnel and prisoners who work under special contracts concluded with state institutions are counted as whole units for each working day.

Often, when calculating, a fractional number is obtained, which is necessary in without fail round up. The rounding of the average number of employees is carried out according to the following principles:

• If the decimal point is followed by four or a digit of a smaller value, then the integer is left unchanged, and the decimal places are removed.
• If after the decimal point there is five or a digit of a greater value, then I add one to the whole number, and remove the signs after the decimal point.

It must be borne in mind that only the final figure that is entered in the tax report is rounded, while intermediate results are not subject to rounding.

How to calculate the average number of civil law contracts and part-time jobs

To calculate the average number of employees in a firm who are external part-timers, it is necessary to carry out an accurate calculation of the working hours spent by them in hours and use an algorithm similar to the calculations used to find the average number of employees who did not fully work their working hours. And the average number of employees performing their duties under civil law contracts is calculated according to the same algorithm as for calculating the average number of employees who have fully worked their working day. They are indicated in the report card as a unit for the day of the period, which is indicated in calendar days in the terms of the contract. Adding all three indicators, you can get the average number of enterprises.

The calculation of the average number of employees for the year (quarter, six months, several months) is based on the priority calculation of the average number of employees for each month.

To get the correct calculation, you must act in strict order.

1. The average number of employees not fully employed per month is calculated. To do this, do the following:

• Enter the number of hours worked by part-time employees.
• Enter the length of the working day in hours, which is accepted in the organization.
• Enter the number of working days in a month.

In the field below the completed forms, you will see the result. We need an integer. Therefore, the result must be rounded:

• if the resulting number is less than 0.5 then the value is 0.
• if the resulting number is 0.5 or more, then the value is equal to an integer (for example, 0.7=1, 1.3=1, 1.8=2, etc.)

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 were concluded civil law contracts to perform certain tasks. 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 headcount are also not taken into account when determining the average headcount. 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 wage. 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 this 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.

Useful 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 Fund social insurance. 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 on 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 worked this group employees. Sum all the man-hours worked, divide them by the total working day, and multiply by the number of working days. Medium number