When calculating the average number of personnel are used. Calculation of the average number of employees

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 considered example, the real payroll 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 figure typically includes all employees (including seasonal, homeworkers and teleworkers), except external part-timers 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 public or public duties outside the place of work;
working pensioners by age, etc.

The manual contains an extensive list that allows interested person 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.

For the purposes of organizing statistical and tax accounting companies should determine the value of such an indicator as the payroll number of employees (we will consider how to calculate it below).

The list number of employees is the number of full-time employees of the organization on a certain day of the month. This indicator is used by companies and entrepreneurs in the preparation of such tax and statistical reports, for example, as a form 4-FSS and "Information on part-time employment and the movement of workers for the quarter."

Headcount: which employees to consider

The determination of the payroll number of employees is carried out on the basis of the provisions enshrined in the order of Rosstat No. 498 of October 26, 2015 (hereinafter referred to as the order) as amended on October 27, 2016.

In accordance with paragraph 78 of the order, the payroll number of employees of the enterprise is the basis for calculating the average headcount, which is no less significant indicator.

When determining the headcount, employees who work in the company on the basis of employment contracts, both with an indication of the validity period and indefinite, should be taken into account. These include even those employees who are employed in the company not permanently, but temporarily or are involved in seasonal work. It is important to note that the payroll also includes employees who are actually absent from the workplace on the set day - seconded employees, temporarily disabled, vacationers. Full list persons taken into account when calculating the payroll is presented in paragraph 79 of the order.

Nevertheless, certain group employees are excluded when determining the payroll number of employees. These include:

Employees working on an external part-time job;
Citizens with whom a GPC agreement has been concluded;
Persons working under special agreements (military and others);
Company owners who do not receive wages.

The full list can be found in paragraph 80 of the order.

Payroll ratio: calculation formula

It is important for an accountant to know how the payroll is calculated. To determine the actual value of this indicator, the payroll coefficient is used.

Taking into account the coefficient, the payroll number of employees is determined.

The formula is:

MF \u003d payroll coefficient x attendance

The coefficient is defined as a multiple obtained by dividing the nominal working time fund by the actual number of days in the period under review.

Example

The nominal working time fund is 259 days, the number of employees is 122, the actual number of days is 250 days. Let us determine the value of the payroll number of employees using the formula above.

MF \u003d 259 / 250 x 122 \u003d 1.036 x 122 \u003d 126.

Thus, the payroll number of employees (how to calculate, discussed above) amounted to 126 people.

The relationship between the payroll and the average payroll number of employees

The resulting payroll, the formula of which was given in this article, allows you to determine the value of the average headcount (AMS). In this case, the calculation will be carried out according to the following formula:

SCH \u003d Payroll / Number of days in the period.

The use of the average headcount indicator allows companies not only to successfully prepare reports, but also to carry out analytical activities, such as analysis of labor productivity, employee turnover, and analysis of the average wage level.

Summing up, we note that the determination of the size of the headcount is not associated with accounting department with significant labor costs. Nevertheless, the value of this indicator cannot be underestimated, because it is not only taken into account when compiling tax and statistical reporting, but also acts as a basis for calculating another analytically significant indicator - the average number of employees.

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 authority, it turns out that the organization has more than 100 employees, then it will no longer be able to apply such simplified tax regimes like UTII and USN. 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.

KND form 1110018 by entrepreneurs who have labor contracts with employees, rented at the place of their registration and registration.

Important! Entrepreneur carrying out economic activity in another territory, different from the one where he was registered, must send a report on the average number 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, in 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 - they are handed over to general order all organizations and entrepreneurs acting as employers of workers. 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 .

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 data on the 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 on the basis of which this person acts.

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, great attention should be paid to its calculation in order to ensure the accuracy of the calculation. Moreover, the controlling authorities can check it.

The source information should be taken from personnel documents for time tracking, as well as management orders for 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 employees worked with no full time for the whole 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 employees. 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.

For the calculation of taxes and statistics, the average number of employees, abbreviated as SCH, is used. At its core, AMS is the average number of employees in an organization over a given period. Basically, the calculation period is the calendar year. The reporting form for the SSC was approved by the Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174@.

In order to correctly calculate the AMS, you need to know how many employees are in the company and what is the nature of their employment. The procedure for calculating the TSS was approved by Rosstat Order No. 772 dated November 22, 2017.

How to calculate the average number of employees

TSC at the end of the year is calculated according to the formula: Year AMS = (January AMS + February AMS + … + December AMS) / 12.

To calculate the AMS of employees for a month, add up their daily payroll and divide the resulting value by the number of calendar days in a particular month. At the same time, do not forget that on weekends and holidays, the AMS will be equal to the number of employees on the previous working day.

Follow the rules when calculating the TSC: an employee working on employment contract, is a whole unit, even if in fact he is on sick leave, on a business trip or does not work full time; The SSC does not include employees working for GPC agreement, taken part-time, as well as co-owners of the company who are not paid wages in the company. Employees who have not completed their full work time, are considered in proportion to the time they have worked.

Example. In Polis LLC, the following indicators are monthly:

January - 1,

February - 1,

March - 3,

April - 3,

May - 5,

June - 7,

July - 7,

August - 5,

September - 4,

October - 4,

November - 4,

December - 4.

AMS at the end of the year = (1 + 1 + 3 + 3 + 5 + 7 + 7 + 5 + 4 + 4 + 4 + 4) / 12 = 48 / 12 = 4.

Important! From the beginning of 2018, all employees who are on maternity or parental leave, but continue to work part-time or at home, while retaining the right to receive social benefits, should be included in the calculation of the TSS (paragraph 79.1 of the instructions of Rosstat No. 772).

FMS of part-time workers = ∑ (Worker hours worked per day / standard hourly working day * number of days worked) / number of working days in a month.

Example. In LLC Bereg, three employees worked part-time in October:

one of them worked 2 hours a day for 21 working days. It is taken into account daily as 0.25 people (2 hours worked / 8 hours according to the norm);

three employees worked 4 hours a day for 15 and 10 working days. They count as 0.5 persons (4/8).

FV of part-time workers = (0.25 x 21 + 0.5 x 15 + 0.5 x 10) / 22 working days in October = 0.81. The company will take this value into account when determining the TSC of employees

If an employee works part-time and is required by law to do so, count the employee as a full-time employee.

Some employees are not included in the SSC:

women who were on leave due to pregnancy and childbirth;
persons who were on leave to adopt a newborn directly from the maternity hospital, as well as on parental leave;
workers studying in institutions of the Ministry of Education and who were in additional leave without saving their salary, as well as those who are going to enter these institutions;
employees who were on leave without pay during the entrance exams.

When to take SSC

Details on the dates of submission of information about the SSC of employees are indicated in clause 3 of Art. 80 of the Tax Code of the Russian Federation and clarified by the letters of the Federal Tax Service No. 25-3-05 / 512 of 07/09/2007 and No. ChD-6-25 / 535 of 07/09/2007. Organizations report:

after their opening or reorganization, they submit SSC by the 20th day of the month following the month of registration or reorganization of the company;
annually submit information on the SSC before January 20 for the completed calendar year;
on the occasion of the liquidation of the company no later than the official closing date.

Individual entrepreneurs:

Individual entrepreneurs who employ employees, along with all organizations, submit information about the SSC before January 20 for the ended calendar year;
at the end entrepreneurial activity no later than the date of official closing of the IP;
Individual entrepreneurs do not submit a report on the occasion of their registration, as well as a SSC report for the year, if there are no employees.

SSC fines

If you submit a report on the organization's SSC not on time, you will face a fine of 200 rubles for each document not submitted (clause 1, article 126 of the Tax Code of the Russian Federation). company directors as executive will also be attracted to administrative responsibility for the delay of the report or the provision of distorted data in accordance with Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation and will impose a fine of 300 to 500 rubles.

Keep records of employees and submit reports on TSS in Kontur.Accounting, a convenient online service for keeping records, calculating salaries and benefits, and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.