How to find the average headcount for the year. We count the number of employees: average, payroll

The procedure for calculating the number of employees is determined by law and established in Rosstat Resolution No. 69 dated November 20, 2006 (hereinafter referred to as the Resolution).

Headcount

The full list of employees who are included in the payroll contains clause 88 of the Resolution. Let's present it below, but for now we'll suggest you remember a few calculation rules payroll:

1. The payroll includes all employees included in labor relations with the employer. Simply put, those with whom employment contract(both fixed-term and indefinite) and who performed permanent, temporary or seasonal work for one day or more.

2. When calculating the indicator, owners of organizations who worked and received wages in their company are taken into account.

3. The list of employees for each calendar month takes into account both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism).

4. The payroll number for each day must coincide with the data in the employees’ working time sheet.

Document fragment. Clause 88 of Rosstat Resolution No. 69 dated November 20, 2006.

Workers who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not many of them, so we advise you to remember them all:

external part-time workers;
performing work under civil contracts;
working under special contracts with government organizations to provide work force(military personnel and persons serving a sentence of imprisonment) and included in the average number of employees;
transferred to work in another organization without pay, as well as sent to work abroad;
those aimed at studying outside of work, receiving a scholarship at the expense of these organizations;
those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. Such employees are excluded from the payroll from the first day of absence from work;
owners of the organization who do not receive wages;
lawyers;
military personnel.

homeworkers,
internal part-timers,
employees registered in one organization for two, one and a half or less than one rate,
persons hired on a part-time, part-time or half-time basis.

Average headcount

The very name of the indicator tells us that average number- this is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations. Next, we will show all the calculations using examples. But first we draw your attention to important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:

women on maternity leave;
persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as in additional leave for child care;
workers studying at educational institutions and those on additional leave without pay;
employees entering educational institutions and on leave without pay to take entrance exams.

Order for employment (form N T-1),
Order on transfer of employees to another job (form N T-5),
Order on granting leave (Form N T-6),
Order to terminate the employment contract (Form N T-8),
Order to send an employee on a business trip (Form N T-9),
Employee personal card (form N T-2),
Timesheet for recording working hours and calculating wages (form N T-12),
Time sheet (form N T-13),
Payroll statement (Form N T-49).

Let's move on to the calculations

The average number of employees per month is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days in the month.

Please note: the calculation takes into account holidays (non-working days) and weekends. The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if it’s a weekend or holidays are several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday. This condition is contained in paragraph 87 of the Resolution.

Example 1. LLC "Kadry Plus" employs 25 people under employment contracts. Established work schedule - 40 hours per day work week. The payroll as of November 30 is 25 people.

From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.

On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.

From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him.

On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with probationary period two month.

On December 24, driver Gorbachev submitted his resignation and did not return to work the next day.

Weekends and holidays in December there were 1, 2, 8, 9, 15, 16, 22, 23, 30, 31. Therefore, on these days the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.

Of the workers listed above, the December payroll will include:

Ivanov - from December 1 to December 31,
Petrova - from December 1 to December 31,
Sidorov - from December 10 to 31,
Alekseeva - from December 18 to 31,
Bortyakova - from December 19 to 31,
Vikulov - from December 20 to 31,
Gorbachev - from December 1 to December 24.

Petrov’s accountant is not taken into account in the average headcount (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.

For clarity, let’s create a table that defines the payroll for December 2007:

The number of employees of LLC "Kadry Plus" in December 2007

Day of the month	Payroll number, people	Of these are not included to the average payroll number, people	Turn on to the average payroll number, people (gr. 2 - gr. 3)

Let's calculate the average headcount for December:

802 person-days : 31 days = 25.87 people

In whole units it will be 26 people.

The rules for calculating the average number of employees for a quarter, year or other period are as follows: it is necessary to add up the average number of employees for each month of the period and divide by the number of months. Let’s say, if you want to know the indicator for a quarter, then you need to divide by 3, if for a year - by 12. In this case, the indicator obtained for the month should not be rounded to whole units. Only the final result of the average headcount for the billing period is subject to rounding.

Four nuances when calculating the average number of employees

Nuance 1. If the organization carried out less than a month entrepreneurial activity, then it should calculate the average number of employees for this period as follows. The sum of payroll employees for all days of work must be divided (oddly enough) by the total number of calendar days in the month (clause 90.8 of the Resolution). A similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate an indicator for a quarter or a year, then, regardless of the duration of work in the period, it is necessary to add up the average number of employees for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the indicator for the entire year 2007, then it must add the average number of employees for November and December and divide the resulting value by 12.

Example 2. The newly formed Lyubava LLC began operating on October 25, 2007. As of this date, the payroll number of employees was 4 people. On October 30, employment contracts were concluded with three more people. Until the end of 2007, there was no movement of personnel.

Work schedule: 40-hour, five-day work week.

Let's calculate the average number of employees of the company for 2007.

1. The list of employees for October is shown in Table 2:

List of employees of Lyubava LLC in October 2007

Day of the month	Headcount, people	Including included in average number of employees, people

2. Determine the average number of employees by month.

For October it is equal to 1.1 people. (34 person-days: 31 days).

Since in subsequent months the payroll of employees did not change for each day, the average number of employees for November will be 7 people. (210 person-days: 30 days) and for December also 7 people. (217 person-days: 31 days).

3. Let’s calculate the average number of employees for 2007:

(1.1 people + 7 people + 7 people): 12 months. = 1.26 people

In whole units it will be 1 person.

Nuance 2. If an organization was formed as a result of the reorganization or liquidation of a company or on the basis of separate or non-independent divisions, then when calculating the average number of employees, it must take into account the data of its predecessors.

Nuance 3. Organizations that have temporarily suspended work for reasons of production and economic nature determine the average number of employees based on general rules.

Nuance 4. If employees of an organization are transferred on their own initiative to part-time (part-time work week) or work at half the rate (salary), you need to remember the following. In the payroll, such persons are counted for each calendar day as whole units, while in the average payroll - in proportion to the time worked (clauses 88 and 90.3 of the Resolution). The calculation algorithm is given in example 3.

Please note: if a shortened (part-time) working day (working week) is provided to employees in accordance with the law or at the initiative of the employer, then they should be counted as whole units for each day. These categories of workers include minors, persons employed in work with harmful conditions labor, women who are given additional breaks from work to feed their children or who work in rural areas, disabled people of groups I and II.

Example 3. The Lux company has a 5-day, 40-hour work week. Payroll - 2 people who, on their own initiative, work part-time work time. So, in December, Lebedeva worked 13 days, 5 hours a day, Sanina - 17 days, 7 hours. In December 2007 there were 21 working days.

It is necessary to determine the average number of employees for December.

1. We determine the total number of man-days worked by these individuals (in our case, Lebedeva and Sanina).

To do this, divide the total number of man-hours worked in the desired month (December) by the length of the working day. The number of man-hours worked by Lebedeva is 65 man-hours (13 days x 5 hours), and by Sanina - 119 man-hours (17 days x 7 hours). To determine the length of the working day, you need to divide the number of working hours per week by the number of working hours per day. In our case it will be equal to 8 hours (40 hours: 5 hours). The total number of person-days will be 23 person-days. ((65 person-hours + 119 person-hours): 8 hours).

2. The next step is to calculate the average number of part-time workers per month in terms of full time. To do this, divide the result by the number of working days in the month (there are 21 in December). We get 1.1 people. (23 person-days: 21 days).

3. To determine the average number of employees for a month, add the previous indicator and the average number of other employees. That is, it is necessary to keep separate records of such employees.

In our case, the company has only 2 part-time employees, so the average headcount for December will be 1.1 people. In whole units - 1 person.

Average number

To calculate this indicator, we need to determine the average number of external part-time workers and persons performing work under civil contracts.

The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of part-time workers.

And the average number of persons performing work under civil contracts is determined according to the general rules for calculating the average number of employees. But there are still some peculiarities. So, if an employee on the payroll of a company has entered into a civil law agreement with it, he is counted only in the payroll and only once (as a whole unit). Also, the average number of employees under civil contracts does not include individual entrepreneurs.

Thus, by adding all three indicators, we can determine the average number of employees. Note: it must be rounded to whole units.

For statistics and reporting to the tax office Russian enterprises and organizations require an annual calculation of the average number of employees. For the purposes of competent personnel management, a slightly different indicator is used - the number of employees on average per year. Let's consider both of these indicators.

Average number per year

Order of Rosstat dated August 2, 2016 N 379 approved report form No. 1-T “Information on the number and wages employees", which reflects, among other things, the average number of employees for the year.

As follows from paragraph 8 of the Instructions for filling out this statistical form, the average number of employees for the year is the sum of the number of employees for all months of the reporting year, divided by twelve.

When calculating the average headcount indicator, in particular, the following are taken into account:

those who actually showed up for work, regardless of whether they worked or not due to downtime;
those who worked on business trips;
disabled people who did not show up for work;
being tested, etc.

It is important to note that external part-time workers, persons on study leave, women on maternity leave, and those caring for a child are not taken into account in this calculation.

Let's look at an example.

The average headcount by month is:

January - 345;
February - 342;
March - 345;
April - 344;
May - 345;
June - 342;
July - 342;
August - 341;
September - 348;
October - 350;
November - 351;
December - 352.

The average headcount for the year will be: (345 + 342 + 345 + 344 + 345 + 342 + 342 + 341 + 348 + 350 + 351 + 352) / 12 = 346.

Thus, the statistical indicator of the average number of employees for the year in the case under consideration is 346 people.

In addition to statistics, this indicator is also used for information submitted to the tax office.

The information submission form is contained in the appendix to the Order of the Tax Service dated March 29, 2007.

The specified information must be submitted:

organizations, regardless of whether they employed hired labor or not;
entrepreneurs registered not in the current year, but in previous years in the case of hiring hired labor.

Thus, the average headcount indicator is used for reporting for the past year.

To plan for the next year, the “average annual headcount” indicator is used. Its calculation includes a larger amount of data compared to the average number. We will consider the formula for calculating the corresponding number below.

Average annual number of employees. Calculation formula

The number of employees of the enterprise for the specified indicator is calculated by the formula:

SCHR = CHNG + ((Pr * month) / 12) - ((Uv * month) / 12),

SChR - average annual number of employees;

CHNG - the number of employees of the enterprise at the beginning of the year;

Pr - number of hired employees;

months - the number of full months of work (non-work) of hired (dismissed) employees from the moment of employment until the end of the year for which the calculation is made;

Nv - the number of dismissed workers.

An example of calculating the average annual number of workers:

In July, 3 people were hired, in October 1 person was fired. The number of employees at the beginning of the year was 60 people.

NFR = 60 + ((3 * 5) / 12) - (1 * 3 / 12) = 61

Therefore, in the case under consideration, the average annual number of employees is sixty-one.

This indicator gives an idea of the structure of the average annual number of workers employed in the enterprise’s economy.

The average headcount (ASH) includes only employees for whom your company is their place of work. Therefore, part-time workers and part-time workers will not be included in the SSC.

TSS for a year, quarter and any other period of more than a month is calculated on the basis of TSS for each month of this period clauses 79.6, 79.7 of the Rosstat Instructions. For example, the average number of people in January - August is 23 people, and in September - December - 27. Then the average number of people for the year is 24.33 ((23 people x 8 months + 27 people x 4 months) / 12 months) . We round the result to the nearest whole number - 24 people.

To calculate the average number of employees for a month, you need to add the average number of fully employed workers and the average number of part-time workers. Not fully employed are only those who work part-time by agreement. Those who are entitled to part-time work by law are counted as full-time workers. clause 79.3 of the Instructions.

The monthly average of full-time employees is calculated based on their payroll number for each calendar day of the month. paragraph 76 of the Instructions. For example, the payroll number from June 1 to June 21 is 30 people, and from June 22 to June 30 - 31 people. Then the TSS for June is 30.3 ((30 people x 21 days + 31 people x 9 days) / 30 days). Taking into account rounding - 30 people. clause 79.4 of the Instructions.

In the headcount, include all full-time employees who are registered in your company on a particular day. It does not matter whether the person worked that day, was on vacation or on sick leave. It is not necessary to take into account only employees on maternity leave, unpaid educational leave and those not working on parental leave. If an employee works on parental leave, he is included in the calculation clause 79.1 of the Instructions.

The payroll number on weekends and holidays is equal to the number for the previous working day paragraph 76 of the Instructions. For example, an employee fired on Friday must be included in the payroll for Saturday and Sunday.

Example. Calculation of average headcount per month

As of 08/01/2019, the organization had 24 full-time employees. On August 9, one of the workers went on maternity leave.

The number of employees on August 1 - 8 (8 days) is 24 people; on August 9 - 31 (23 days) - 23 people.

TSS for August, taking into account rounding - 23 people. ((24 people x 8 days + 23 people x 23 days) / 31 days).

Calculate the average number of part-time workers per month using the formula clause 79.3 of the Instructions:

Look at the production calendar for the number of working hours per month. In the hours worked, include working days that fall on vacation and sick leave. For each such day, take into account the same number of hours as the person worked on the last day before vacation or sick leave.

Example. Calculation of the average number of employees with part-time workers

As of April 1, 2019, the organization has 37 employees:

33 - full-time;
two external part-time workers;
two with part-time work, who worked 203 hours in April.

In April 2019 - working hours.

Calculation of the average value for April 2019

List of full-time employees:

on April 1 - 18 and 23 - 30 (26 days) - 33 people;
on April 19 - 22 (4 days) - 32 people.

The average number of full-time workers is 32.9 people. ((26 days x 33 people + 4 days x 32 people) / 30 days).

The average number of part-time workers is 1.2 people. (203 hours / 175 hours).

The average number of employees, taking into account rounding, is 34 people. (32.9 + 1.2).

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From this year, enterprises with an average workforce of more than 100 people submit declarations to in electronic format. Note that in practice, indicators such as the average number of employees are also used to fill out statistical reporting forms. Moreover, until you determine one indicator, you cannot calculate the other.

We determine the average number of employees

This indicator is determined on the basis of daily records of the number of employees. In turn, it is calculated based on the payroll number for each calendar day according to the working time sheet.

The list of employees includes hired specialists working under an employment contract and performing permanent, temporary or seasonal work for one day or more, as well as working owners of the enterprise who receive a salary in this organization.

Absent specialists who are included in the payroll

Keep in mind: the list of employees for each calendar day takes into account both those actually working and those absent from work for certain reasons. The list of such reasons is given in paragraph 88 of the Rules.

In particular, employees are taken into account:
- located in business trips;
- absent due to illness (and only those who received a certificate of incapacity for work);
- those who have entered into an employment contract with an organization to perform work from home (homeworkers);
- located in study leave with full or partial retention of salary;
- those on annual and additional leave;
- having a day off (according to the work schedule) for overtime with a summarized accounting of working time for work on weekends or holidays (non-working days);
- those who, with the permission of the administration, are on leave without pay for family reasons and other valid reasons.

Who is not taken into account when determining the indicator

First of all, employees who are not included in the payroll are not taken into account when calculating the indicator. Their list is given in paragraph 89 of the Rules. But, in addition, it should be remembered that not all employees included in the payroll are taken into account when calculating the average payroll number. These include:
- women who are on maternity leave;
- persons on leave in connection with the adoption of a child, on additional leave to care for a child;
- employees studying in educational institutions and on additional leave without pay.

We calculate the indicator

The average number of employees for a month is determined by summing the number of employees for each day of the month (from the 1st to the 30th or 31st, and for February - to the 28th or 29th), including holidays (non-working days) and weekends, and dividing this amount by the number of calendar days of the month.

In this case, the number of payroll employees on a weekend or holiday (non-working) day is taken to be equal to the payroll number of employees for the previous working day.

Example 1
Let's calculate the average number of employees of the enterprise for February 2008 according to the data given.
The average headcount in February 2008 is (shown in whole units):
3258 people : 29 = 112 people

The average number of employees for a period exceeding a month is determined as follows.

First, calculate the average headcount for each month of the period. Then all the resulting averages are summed up and divided by the number of months in the period.

For example, when calculating the average number of employees for the year, the average number of employees for all months of the reporting year is summed up. The sum is divided by 12.

If the enterprise operated for an incomplete reporting period, then the indicator is determined by summing the average headcount for the months of operation in the reporting period and dividing the resulting amount by the number of months in the reporting period. The same procedure applies to enterprises with a seasonal nature of work.

Features of determining the indicator for part-time employment

If the company's staff consists of employees who work part-time, they are listed in the payroll as whole units for each calendar day, including non-working days of the week.

But when calculating the average number, they are taken into account in proportion to the time worked.

There are two methods for calculating the average number of employees in these cases.

With the direct method to determine the indicator, you should:
1) calculate the total number of man-days worked by employees. To do this, the total 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;
2) the average number of part-time workers for the reporting month in terms of full employment is determined by dividing the person-days worked by the number of working days according to the calendar in the reporting month.

The simplified method requires:

1) divide part-time work by the length of the working day;

2) multiply the quotient by the number of days worked by such an employee per month;

3) divide the result obtained by the number of working days in the month.

An exception is made for workers for whom the law provides for a shortened working week (for example, persons under the age of 18; women who are given additional breaks from work to feed a child; disabled people of groups I and II). They are taken into account in the average number of employees as whole units.

Average number of employees

Note that the average number of employees of an enterprise consists of:
- average number of employees;
- average number of external part-time workers;
- the average number of employees performing work under civil contracts.

We discussed above how to determine the first indicator..

The next two indicators are calculated in exactly the same way as the average number of employees. Moreover, the indicator for external part-time workers is calculated according to the methodology for calculating the average number of employees working part-time, that is, in proportion to the time worked. And according to “contractual agreements”, employees are counted for each calendar day as whole units throughout the entire period of validity of the contract.

Example 2
Let’s use the conditions of example 1. Let’s assume that the enterprise employs two more external part-time workers and three “contractors”.
One external part-time worker works 4 hours a day, and the second - 3 hours. The contract of the first “contractor” lasts from February 4 to 15 (10 calendar days), the second - from February 14 to 29 (16 calendar days), and the third - the entire month (29 calendar days).
Average number of first external part-time worker for February will be 0.5 (4 hours: 8 hours), the second - 0.375 (3 hours: 8 hours). The average number of two part-time workers is 0.875 people. (1 person x 0.5 + 1 person 5 0.375).
The contribution of the first “negotiator” to the average number will be 0.345 (10 days: 29 days), the second - 0.552 (16 days: 29 days), the third - 1. The average number of “negotiators” in February is 1.897 (0.345 + 0.552 + 1).
The average number of all employees for February will be (determined in whole units): 112 people. + 0.875 people + 1.897 people = 115 people

Why is the average headcount indicator needed?

It is calculated for the following purposes:
- determining the need to submit reports electronically;
- recognition as part of other expenses for profit tax purposes of funds allocated for purposes ensuring social protection of people with disabilities;
- calculating the share of profits transferred to regional budgets by location separate divisions enterprises;
- confirmation of the right to use the “simplified tax” (subclause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation);
- exemption from property tax in relation to assets used for production and (or) sale (clause 3 of Article 381 of the Tax Code of the Russian Federation);
- filling out pay slip No. 4-FSS RF and No. 4a-FSS RF;
- filling out the annual statistical form No. 1-T “Information on the number and wages of employees by type of activity”;
- determining the quota for hiring disabled people (Article 21 Federal Law dated November 24, 1995 No. 181-FZ “On social protection disabled people in the Russian Federation") and in other cases.

When is an average number indicator needed?

It is calculated for:
- confirmation of the right to use the “simplified tax” (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation);
- filling out statistical form No. P-4 “Information on the number, wages and movement of workers”;
- filling out the quarterly statistical form No. PM “Information on the main performance indicators of a small enterprise” and in other cases.