How to calculate the average payroll number of employees. The formula for calculating the average headcount since the beginning of the year. Penalty for not passing the average headcount

Such a value as average headcount organization is enough important aspect organization's report to the tax authorities.

The above indicator for the period we have chosen can be obtained as follows: we find the sum of the average number of employees for all months of the period we have chosen, divided by their total number. So, the average number of employees - how to calculate?

To simplify the calculations, we divide the entire calculus algorithm into four simple steps:

So let's get started: first, we will need to determine the average number of fully employed employees of the organization. To do this, you need to decide who directly relates to those.

In a broad sense, this is the totality of all employees of the organization. This also includes those employees who are at that moment in time, as well as employees who are on business trips.

When making calculations, the following groups of employees are not taken into account:

• located;
• located;
• who are on unpaid study leave;
• part-time employees (namely, those working, subject to agreement directly with their employer, not full-time or not a whole week, except for those employees for whom such reductions are provided for at the legislative level - for example, those who work in hazardous working conditions ).

After we have decided on the basis for making calculations, we proceed directly to the calculations - on working days the number is equivalent to the totality of employees of the enterprise with whom there are employment contracts.

For weekends and holidays, the average headcount is taken as of the last working day preceding the non-working day.

The formula for calculating the average headcount

Consider how to calculate the average number of employees per month.

Let's proceed directly to the calculations themselves, using the formula:

The average headcount in full employed workers per month = (average headcount of full-time employees on the 1st day of the month + average headcount of full-time employees on the 2nd day of the month + ... + average headcount of full-time employees on the nth number month)/number of calendar days in a month, where n is the last day of the given month.

Thus, after receiving the first value for subsequent use in the format of the desired data, we proceed to the second step.

When performing the second step, it is necessary to calculate the average number of part-time workers. To obtain the final value for calculating this value for the period we need, it should be calculated for each month.

Let's use the formula:

The average number of part-time employees per month = the sum of the hours that they worked within one month / (duration of a normal working day (in hours) * number of working days in a month).

When calculating, you should also take into account the working days falling on the period sick leave or leave of absence of any such employee. These days are counted in the number of hours worked on the last working day before the occurrence of one of these events.

Based on the results of the calculations, you can calculate the average number of employees per month. It will be equal to the sum of the average number of full-time employees for the month and the average number of part-time employees for the same month.

Thus, the final formula takes the following form:

The average number of employees for the period = (the average number of employees for the 1st month + the average number of employees for the 2nd month + the average number of employees for nth month)/ number of months in the period,
where n is the last month in order in the selected period.

In all calculations, the results are reduced to integer units by the method of mathematical rounding.

Calculation examples

Now that we have mastered the theoretical material on the calculation, let's try to put our knowledge into practice by considering the following example:

The duration of the working week in the organization is five working days, eight hours a day. Next, select any date, let's say 05/01/2015.

According to existing labor contracts, 45 people work in the organization:

• 38 of them are busy during the whole working day;
• three employees work as external part-timers;
• four are employed part-time. In May 2015, they worked for the entire month in total 406 hours.

On May 26, 2015, one employee left the organization.
Let's say that the month of May 2015 has 15 working days.

Now, when all the conditions necessary for us to calculate the desired value are stipulated, let's move on to its search:

The average number of employees for May 2015 will look like:

1. List number of fully employed employees:
   — from May 1 to May 25 (25 days) — 38 people;
   — from May 26 to May 31 (6 days) — 37 people.
2. The average number of fully employed workers in June will be 32.96 people. 25 days * 38 people + 6 days x 37 people) / 31 days = 32.96 people.
3. The average number of part-time employees will be 406 hours / (8 hours x 15 days = 3.38 people.
4. The average number of all employees for May 2015, taking into account rounding, will be 36 people (32.96 + 3.38).

Ability to analyze and calculate key indicators is an essential quality modern leaders any level. This article will allow you to replenish the baggage of theoretical knowledge intended for practical application, about such an important indicator of the organization's life as the average number of employees.

When calculating the number of employees, one should be guided by the Decree of Rosstat dated November 20, 2006 No. 69 (hereinafter referred to as Decree No. 69). It sets out in detail the procedure for determining the payroll of the organization and the total number of all employees, including external part-time workers and those who work under civil law contracts.

Average headcount

Basically, the accountant calculates the average number of employees. For example, in one of the options for calculating the share of profit attributable to separate divisions, you need to determine specific gravity the average number of employees (Article 288 of the Tax Code of the Russian Federation). This indicator is also used in chapters 21 "Value Added Tax" (Article 149 of the Tax Code of the Russian Federation), 24 "Unified Social Tax" (Article 239 of the Tax Code of the Russian Federation), etc.

In addition, the opportunity to submit tax returns in paper form is provided based on this criterion. This is defined in Article 80 of the Code. Let us recall that in 2007 taxpayers whose average number of employees in 2006 did not exceed 250 people have this right. This is set out in paragraph 6 federal law dated December 30, 2006 No. 268-FZ. From January 1, 2008, the limit will be 100 people. The rest of the taxpayers must submit tax returns electronically, unless a different procedure for submitting information constituting a state secret is provided for by the legislation of the Russian Federation.

Daily worker count

The average number of employees for the period is calculated based on the payroll for each calendar day according to the time sheet. (Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 approved unified forms No. T-12 "Time sheet and payroll calculation" and No. T-13 "Time sheet".)

The payroll for each calendar day includes employees with whom an employment contract has been concluded and who perform permanent, temporary or seasonal work for one day or more, in particular, working owners of the organization. The headcount for each day includes those who actually work and those who are absent from work for any reason. This is provided for in paragraph 88 of Resolution No. 69. In other words, an employee who is on vacation or a business trip is included in the payroll for these days. Employees, including part-time workers, are included in the headcount as a whole unit. Those who in one organization receive more than one rate or are registered as internal part-time workers are also counted in the payroll as one person (a whole unit).

Employees who are not taken into account in the calculation are listed in paragraph 89 of Decree No. 69. These are external part-time workers, employees performing work under a contract, etc.

An employee who is on the payroll of an organization and has entered into a civil law contract with it is counted in the payroll and average headcount once at the place of the main job.

As of October 31, 2007, the organization has employees with whom an employment contract has been concluded:

- full time - 150 people. Of them on this moment 10 people are on sick leave, 3 people are sent to educational institutions for advanced training with a break from work and receive a scholarship at the expense of the organization, 1 person was absenteeism;
- part-time - 40 people;
- homeworkers - 2 people.

14 people work under contract agreements. The organization has a single owner (founder) who is not its employee.

The headcount as of October 31, 2007 will be 189 people. (150 people - 3 people + 40 people + 2 people). Employees sent for training are not taken into account in this case (subparagraph “e”, paragraph 89 of resolution No. 69).

Please note: the payroll is determined for each calendar day of the month, including non-working holidays and weekends.

Period calculation

The average number is calculated for the period. To determine the average number of employees per month, you must first add up the data on the payroll for each calendar day of the month, and then divide the resulting amount by the number of calendar days of the month. For example, for October, the headcount is summed up from the 1st to the 31st, including days off. The result is divided by 31. The number is shown in whole units.

- women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on additional leave to care for a child;
- employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation.

In addition, some categories of employees are taken into account in the calculation of the average headcount in a special manner.

Thus, persons who are not on the payroll and recruited to work under special contracts with state organizations for the provision of labor force (military personnel and persons serving sentences in the form of imprisonment) are counted in the average number as whole units by the days of attendance at work.

Payroll employees who work part-time under employment contracts are included in the average headcount in proportion to the hours worked at a part-time rate. The calculation can be done in two ways.

Method 1. First, the total number of man-days worked by such employees is calculated. To do this, the number of man-hours worked in the reporting month is divided by the length of the working day based on the length of the working week (Table 1).

Then the average number of part-time workers for the reporting month is determined in terms of full employment. Man-days worked should be divided by the number of working days in a given month.

Method 2 (simplified). Employees are counted for each working day in proportion to the hours worked. The resulting value is multiplied by the number of days worked by them and divided by the number of working days in a month.

An organization with a 40-hour, five-day work week has three part-time employees working time(Table 2.).

Table 1. Working hours

Table 2. Part-time hours worked by employees in October 2007

Method 1. During the month, employees worked a total of 230 man-hours (16 man-hours + 76 man-hours + 138 man-hours). The total number is 28.75 man-days. (230 man-hours: 8 hours). The average number of employees in October is 1.25 people. (28.75 man-days: 23 days), where 23 days is the number of working days in October. In whole units - 1 person.

Method 2. For each working day, these employees are accounted for as follows: A.N. Ivanov as 0.25 people. (2 hours: 8 hours), V.I. Petrov - 0.5 people. (4 hours: 8 hours), K.B. Sidorov - 0.75 people. (6 h: 8 h). Then man-days per month are calculated: A.N. Ivanov - 2 person-days. (0.25 people x 8 days), V.I. Petrov - 9.5 person-days. (0.5 people x 19 days), K.B. Sidorov - 17.25 man-days (0.75 people x 23 days).

The average number in whole units will be 1 person. [(2 people + 9.5 people + 17.25 people): 23 days].

As you can see, the result when calculating in any way is the same.

If part-time employees were absent from work (because of illness, were on vacation, etc.) on working days, the hours worked on the previous working day are conditionally included in the number of man-hours worked.

Please note: the group under consideration does not include certain categories of workers who, under the law, are entitled to reduced working hours. These are, for example, workers under the age of 18, workers employed in jobs with harmful working conditions, women who are given additional breaks from work to feed their child, women working in countryside, disabled people of groups I and II, as well as persons transferred to part-time work at the initiative of the administration (without the written consent of employees). Such employees are counted as a whole unit.

The following employees work at Gamma LLC under employment contracts:

- full-time (with a 40-hour five-day working week) - 10 people, of which 1 person from October 1 to October 14, in accordance with the law, was on study leave without pay;
- for 0.5 salary (4 hours a day) - 1 person;
- with a reduced working time - a disabled person of group I (35 hours a week).

In total, the organization has 12 people.

The headcount for each calendar day includes all employees. When calculating the average headcount from October 1 to October 14, an employee who was on study leave is excluded. An employee who is required by law to have a reduced working day is counted as a whole unit for this indicator. For a part-time worker, the calculation is made separately: 4 hours x 23 days. : 8 days : 23 days = = 0.5 people, where 23 days is the number of working days in a month. Accounting for October 2007 is given in Table. 3.

Thus, from October 1 to October 14, inclusive, 10.5 people are included in the average number of people, and from October 15 to October 31 - 11.5 people. The total amount is 342.5 people. (10.5 people x 14 days + 11.5 people x 17 days). The average headcount for the month in whole units is 11 people. (342.5 people: 31 days), where 31 days is the number of calendar days in October.

Table 3 Average number of employees for October 2007

The average number for the quarter is determined by summing the average number of employees for all months of the organization's work in the quarter and dividing the amount received by 3. Similarly, the calculation is made for any period in the year.

Suppose an organization needs to determine the average number of employees for 9 months of 2007. The average number for each month of this period is given in Table. four.

The average number of employees of this organization for 9 months of 2007 will be 177 people. (1594 people: 9 months).

Table 4 Average number of employees by months

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

The organization works part-time

The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner.

Alfa LLC was registered on September 25, 2007. In table. 5 shows the data on the payroll number of employees from 25 to 30 September. Suppose all employees on the payroll are included in the calculation of the average headcount.

When determining the average headcount for September, it is necessary to divide the amount received by total number calendar days in a month, that is, 30, regardless of how many days the company worked. The average number of employees for September will be 5 people. (148 people: 30 days).

The average headcount for a quarter is determined by summing up the average headcount for the months of work in the reporting quarter and dividing the resulting amount by 3.

Let's use the condition of the previous example and calculate the average headcount for the third quarter of 2007. It will be 2 people. (5 people : 3 months).

To determine the indicator for 2007, you should add up the data for all months of the organization's work and divide the amount received by 12. Suppose the average number of employees of Alpha LLC was 52 people in October, 60 people in November, and 66 people in December. Thus, the average number for the year is 15 people. [(5 people + 52 people + 60 people + 66 people) : 12 months].

Average number of employees

In some cases, it is necessary to calculate not the average, but the average number of employees. The restriction on this indicator is established for organizations that have the right to apply the simplified taxation system (clause 3 of article 346.12 of the Tax Code of the Russian Federation). When calculating the unified tax on imputed income for certain types of activities, the number of employees is used as a physical indicator, which is defined as the average number of employees in an organization or an individual entrepreneur for each calendar month (Article 346.27 of the Tax Code of the Russian Federation). In addition, one of the criteria for referring to small and medium-sized businesses is precisely the average number of employees. Restrictions on this indicator are established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ.

The average number of employees includes (clause 86 of resolution No. 69):

— the average number of employees;
- the average number of external part-time workers;
- the average number of employees who performed work under civil law contracts.

Recall that external part-time work is the performance by an employee of regular paid work on the terms of an employment contract in his free time from his main job with another employer. AT employment contract it must be indicated that the employee works part-time (Article 282 of the Labor Code of the Russian Federation).

Duration of working time in combination does not exceed 4 hours a day. On those days when the employee is free from work at the main place of work job duties, he can work part-time full time (shift). Within one month (or other accounting period), the duration of working hours should not exceed half of the monthly norm of working hours (norm of working hours for another accounting period) established for the corresponding category of employees. This is stated in article 284 of the Labor Code.

The average number of external part-time workers is determined in the same manner as the number of part-time workers.

The calculation of the average number of persons working under civil law contracts is similar to the calculation of the average headcount. These employees are accounted for each calendar day as whole units during the entire period of the contract, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or a holiday (non-working) day. The calculation does not take into account:

— individual entrepreneurs without education legal entity that have entered into with the organization civil contract and received remuneration for work performed and services rendered;
- non-listed persons who have not concluded civil law agreements with the organization.

CJSC "Omega" has concluded the following contracts:

— with an employee of the organization from 8 to 12 October 2007;
- two citizens who are not employees of the organization, from October 1 to October 12 and from October 8 to October 25;
- an individual entrepreneur from October 1 to October 31.

An employee of an organization is taken into account only as part of the average headcount, an individual entrepreneur is also not included in the calculation of the average headcount under civil law contracts.

Table 6 Average number of employees of the organization for each month of 2007

Thus, from October 1 to October 7 and from October 15 to October 25, the number for each calendar day was 1 person, from October 8 to October 12 - 2 people, on October 13 and 14 - 2 people (on weekends, the number is taken equal to the previous working day) , from 26 to 31 October - 0.

The total number for the month is 32 people.
The average number per month is 1 person. (32 people : 31 days).

To determine the average number for a period, you need to sum up the data for each month of this period and divide the resulting amount by the number of months.

In conclusion, we calculate the average number of all employees of the organization for the period and fill out the reporting form, which must be submitted to the tax office.

Since 2007, Delta LLC has switched to a simplified taxation system. During the period of application of this special regime, the average number of employees of the company for the tax (reporting) period should not exceed 100 people.

Data on the number of employees of the organization are given in table. 6.

According to the results of the 1st quarter of 2007, the average number was 92 people. [(262 people + 13 people): 3 months], for half a year - 98 people. [(517 people + 20 people + 50 people) : : 6 months], for 9 months - 98 people. [(776 people + 22 people + + 81 people): 9 months], for the year - 101 people. [(1065 people + 44 people + 106 people): 12 months]. The company loses the right to apply the simplified taxation system from October 2007 and from the fourth quarter is obliged to calculate taxes according to the general system.

Before January 20, 2008, organizations must submit information on the average headcount for 2007 in the form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected] This figure is 89 people. (1065 people: 12 months). Consequently, in 2008 the organization has the right to submit reports to the tax authorities on paper. The basis is paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

The information required to fill out the form is given in Table. 7.

Table 7. Data to fill out the form

Every year, all organizations and individual entrepreneurs provide information on the average number of employees for the past year to the tax office. Entrepreneurs are obliged to transfer data if they have employees. Jur. persons submit information, regardless of the presence of personnel.

The average number of employees (AHR) is the number of employees on the list for a certain period, divided by the number of months of this period.

Novice managers confuse the concepts of the average headcount with the headcount. The latter concept includes employees who have labor Relations with the employer, the resulting figure is not divided by the number of months.

Why is it necessary

The CHR is used for statistical purposes and for the correct calculation of taxes. The due date report is the first to be submitted in the coming year. For this calculation, the legislation approved the form (order of the Federal Tax Service dated 03.29.07). Information must be submitted before January 20 (Article 80 of the Tax Code of the Russian Federation).

The report must be submitted by all business entities, including those who do not employ employees. Organizations with an SHR of more than 100 people are required to submit information electronically. With a smaller number, the calculation will be accepted both electronically and on paper.

The number of employees is determined by the accountant-calculator. For late submission of the report, administrative punishment is provided for both the organization and officials: the head or the chief accountant. The penalty is small, however, other negative consequences are possible. Tax authorities who have not received the form have the right to recalculate and charge additional taxes, deprive the organization of benefits, and calculate penalties.

The payment of a fine does not provide for exemption from surrendering information. You still have to calculate the CPR, so it's better to do it on time.

Most organizations, especially large ones, use automated system personnel accounting. On its basis, programs have been created that independently calculate the necessary indicators, which are then entered into the report. For example, this can be done in 1C 8.2 ZUP.

Initial data

The CHR is calculated on the basis of daily accounting of the number of employees. The number according to the lists must correspond to the data of the time sheets of forms T-12 and T-13.

The headcount includes contracted employees, including salaried founders. The length of the agreement does not matter. Persons who have worked only one day are also taken into account. Both employees who appeared at work and those who are absent for certain reasons are taken into account.

Important for determining the SFR are personnel documents: orders for the admission of employees, transfers, dismissals, business trips, etc. The necessary information may be contained in the employee's personal card, payroll, and other primary documents.

A person working both under a labor and civil law agreement is counted as one employee.

In order to avoid inaccuracies when compiling the form, you can see a sample of filling it out on the website of the Federal Tax Service or other Internet resources.

What's included and what's not

The Instructions of Rosstat (Order No. 428 dated 10/28/13) states that the average number of employees includes all labor agreement individuals, as well as paid founders.

The data of paragraphs 79-81 of the document are reflected in the form of a table:

To account for the payroll, a time sheet is maintained. Every day, for each worker, the number of hours worked is reflected and symbols are put down.

The main indicators include the following:

Based on the information from the report card, the SHR is calculated for the month.

Timing Variations

The procedure for calculating the NFR will differ depending on the period for which it is determined.

Month

To calculate the monthly CPR, the following formula is used:

Monthly MHR = Monthly full-time HHR + Part-time HHR.

The number of full-time employees is equal to the sum of the payroll for each day of the month divided by the number of days in the month. TFR for weekends and holidays is taken according to the data of the previous working day.

There are two categories of workers who are included in the headcount, but excluded from the calculation of the CHR. These include women on maternity leave, maternity leave and persons who have additional leave without content for admission to Educational establishment or continuing education.

An example of calculating the CHR for a month. At the end of October, the SCR is 14 people, in November, on the 12th, 5 were hired, and on the 28th, 7 were fired.

So:

• from 1 to 11 - 14;
• from 12 to 27 - 19;
• from 28 to 30 - 12.

NFR for November = (11*14 = 154) + (16*19 = 304) + (3*12 = 36) / 30 = 16.47, i.e. a total of 16 people. If the company did not start working from the beginning of the month, then the CFR is found by dividing the number of employees for the worked interval by the total number of days of the month.

Reporting period

Enterprises report to the tax authorities once a year, and to extra-budgetary funds quarterly. If the whole year is worked out, then the NFR is equal to the sum of the NFR for the months divided by 12.

If the year is not fully worked out, the calculation is performed similarly to the algorithm for an incomplete month. In this case, the denominator of the fraction is also 12.

Similarly, the SPR is determined for any other interval. So, for a quarter, the indicator is equal to the sum of the headcount for each month of the period divided by 3. When finding the value for six months or 9 months, the amount received in the numerator is divided by 6 and 9, respectively.

part time

In accordance with paragraph 81.3 of the Instructions, employees who have not fully completed the period are subject to accounting in proportion to the time they spent on work.

To do this, follow these steps:

1. Determine the number of man-hours worked by staff on an incomplete schedule.
2. The result is divided by the length of the working day according to the norm. This is man-days per month for part-time employees.
3. Man-days must be divided by the working days of the month. For example, an employee of an enterprise works 6 hours a day, another - 5 hours. February 2019 has 18 working days. They worked 198 hours: (6*18 + 5*18). The number of man-days for a 40-hour week in February was: 198 / 8 = 24.75. 24.75 / 18 = 1.375, after rounding up, we get 1 - the TFR of two part-time employees in February. If the employer employs both full-time and part-time employees, then the NFR for the year is equal to the sum of their monthly NVRs separately, divided by 12 and rounded to the nearest whole number. To automatically determine the FHR, you can use the online calculator of the personnel or salary system, for example, 1C: Entrepreneur.

The table will help determine the length of the working day:

The procedure for calculating the average number of employees

The SHR is made up of all workers working under an employment agreement: permanent, temporary, seasonal, home-based, probationary period. Rosstat Order No. 435 dated 10/24/11 contains instructions on how to calculate the NFR.

The procedure is as follows:

Where to apply

The calculation of the SHR is submitted to the tax office at the place of registration of the taxpayer. Form KND 1110018 is filled in by the head or an authorized employee. They should know what is included in the calculation, with the exception of items intended for tax marks. Two copies should be made. One for the Federal Tax Service, the second, with a mark of acceptance, for filing with the organization's annual reporting.

If the enterprise has separate subdivisions they are billed separately.

The form can be obtained from the tax office or independently found on the Internet and downloaded. At the same time, attention should be paid to its relevance.

It is convenient to use online services to prepare the calculation. The report can also be submitted electronically by sending it via electronic communication channels. To do this, you must conclude an agreement with a specialized company. She will install the program and issue an electronic digital signature. The taxpayer has the right to use paid service by sending the calculation. It is provided by companies dealing with this issue.

When registering or reorganizing, LLCs are required to provide the calculation of the CFR to the tax office. This must be done by the 20th day of the month following the change.

An individual entrepreneur submits information at closing no later than the day the entrepreneur is actually removed from tax records.

A responsibility

A certificate of SHR is submitted to the tax office for verification and further processing. In case of delay or non-submission of the report, administrative sanctions are applied to the organization.

Their list is shown in the table:

In order to avoid inaccuracies when compiling the form, you can see a sample of filling it out on the website of the Federal Tax Service or on other Internet resources. So, the data on the SHR should be in deadlines in without fail provide all business entities. They are necessary for statistical and tax purposes.

There is a special formula for this calculation, it has the following form:= (sum of payroll numbers for all days of the month)/(sum of calendar days in the month).

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Weekends and holidays are counted as pre-weekend and pre-holiday days. The payroll, as we know, is formed due to the amount of employees who appeared and did not appear on a given day.

And it turns out that the formula above is equivalent to the formula below: average number of employees per month = (sum of appearances + amount of absences) / (sum of calendar days in a month).

The numerator of the presented formulas consists of the calendar fund of employees.

So the formula is simplified: average number of employees = (fund of calendar days of workers) / (number of days in any period).

How to carry out the calculation

Example #1

The payroll of the enterprise totaled 105 people on March 1. Since March 6, the head of the company has hired 15 new employees. On March 16, 5 people quit, since March 29, 10 people have been hired. The condition is given, we proceed to the calculations: cf. number = (105 * 5 + 120 + 115 * 13 + 125 * 3) / 31 = 82 people.

Fluctuations occurred at the enterprise from 105 to 125 employees. If we count all the calendar days, then we get that the number of employees from March 1 to March 31 was about 82 people.

Example #2

There is a base of average monthly indicators of the average headcount, which are calculated for the account of the average headcount for longer periods, for example, a year.

The task conditions are as follows:

1. Wed num. March = 213.
2. Wed num. April = 218.
3. Wed num. May = 244.
4. Wed num. June = 228.
5. Wed num. July = 223.
6. Wed num. July = 219.

The average number for the first half of the year has two methods of calculation.

The first method is based on finding the arithmetic mean of the quarterly data:

1. Wed num. 1 quarter = (213 + 218 + 244)/3 = 675/3 = 225 employees.
2. Wed num. 2 quarters = (228 + 223 + 219)/3 = 670/3 = 224 employees.
3. Wed num. for 1 half year = (225 + 224)/2 = 225 employees.

The second method is based on a database of average monthly abundance: cf. num. for 1 half year = (213 + 218 +244 + 228 + 223 + 219)/6 = 225 employees.

Using this technology, you can also calculate the average number for other periods. For example, for a year or 9 months.

Example #3

If there is information about the part-time working period of a company, then the calculation is carried out according to a different principle. Registration of the company took place on July 3. The number of employees on this day was 150 people. On July 13, the director of the company hired 17 employees.

Further throughout the month there were no new or laid-off employees. In August, the company employed about 170 people. It is necessary to calculate the average number in July, for a given quarter of months (July, August, September), and also for the whole year.

It is done like this:

1. Wed num. for July \u003d (150 * 4 + 167 * 2) / 30 \u003d 32 people.
2. Wed num. per quarter = (32 + 170)/3 = 68 people.
3. Wed num. per year = (32 + 170) / 12 = 17 people.

Having counted everything, we can conclude that the company, which worked for a little more than one month, had about 17 employees for the whole year.

Existing employees also had the opportunity to work in other companies. But still, when summing up all the data, no matter where the employee worked throughout the year, he will be counted as a unit in the enterprise if his work on it was a period equal to a year.

But if a person worked in one company not for the whole year, but, say, only 6 months, then he will be counted as ½, and not a whole unit.

Who can enter

It is worth first considering that the payroll may include those who, for some reason, did not attend work and also attended. Based on this notice, we draw conclusions.

List of those who are included in this system:

1. People who came to work, including those who did not attend work for one reason or another.
2. People arriving on a business trip. But as long as they keep wage with the organization they work for. This includes those employees who have a business trip abroad.
3. Employees who are temporarily on sick leave. It is important to have a certificate of incapacity for work during the period of illness.
4. Employees performing state or municipal duties.
5. Hired people who are employed on a part-time or weekly basis.
6. Those who are accepted into the organization but are on probation.

Who is not included in the list

Conditions under which some persons are not counted in the average headcount:

1. So-called "domestic workers". Under the contract, they work from home.
2. Employees and employees with a special title in their specialty.
3. Persons in advanced training. It can be various courses for obtaining a different profession.
4. Those who are short-term referred from another company. Provided that their wages are in full safety.
5. Students and pupils who are on service practice in this organization.
6. Those who study at an educational institution who are on vacation. Their wages may be partially saved.
7. People who are annually on vacation for a certain period of time. This is usually provided by an employment contract.
8. Those who have a day off according to the terms of the organization in which they work.
9. Persons who are allowed to have a day off for the fact that they worked on holidays, pre-holidays or days off.
10. Women who are on vacation due to pregnancy.
11. Accepted workers as replacements for others;
12. Citizens of another country accepted into this organization.

Who are external and internal part-timers

External part-timers are persons who are members of several organizations. More precisely, they are on the payroll of one enterprise, and at another, according to labor legislation, they work about half-time (about 4 hours a day and no more).

To internal part-timers refer to the category of people who perform work beyond the main due work and get paid for it. In the average number they appear depending on the hours worked.

We determine the average number of external part-time workers

Calculation operation procedure:

1. We summarize the calendar days, and how many people were employed on these days according to the formula that was given above.
2. We determine the average number of those who were absent from the enterprise on working days. That is, we sum up those who were not fully employed during the counting period. It is worth considering the factor that states that people who are in a period of illness or something else, as well as disabled people, are taken into account at the enterprise in the average number as whole units.

Example: The organization had six part-time workers in November. Two of them worked 22 working days, five hours a day. They are in the organization as 5/8 employees, since out of eight hours their work is 5 hours.

The remaining four workers worked for 4 hours, respectively, 22, 10 and 5 working days. They are counted as ½ worker per day. We calculate the average number of not fully employed workers:((5/8)*22*2 + ½*22 + ½ *10 + ½ *5)/(22 working days) = 2.2 workers.

It should be noted that when calculating the average number of employees, it does not include individual entrepreneurs who have entered into an agreement with the company on the basis of a civil law nature.

Special note: People transferred by the administration of the company on a part-time basis (without a written document) are recorded in this company as whole units.

What is the procedure for calculating the number of people working part-time

The procedure for compiling the base of employees is completely similar to the procedure for counting the number of external part-timers. It also depends on the hours worked.

The formula for calculating the average number of part-time employees in a company per month will be as follows: (hours of the working day) / (number of working days).

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 workers.
• 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.)