Calculation average number employees for the year (quarter, half-year, several months) is based on the primary 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 who are not fully employed per month is calculated. To do this you need to do the following:
- Enter the number of hours worked by part-time employees.
- Enter the duration of the working day in hours, which is accepted in the organization.
- Enter the number of working days in the 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.)
For the purposes of organizing statistical and tax accounting companies should determine the value of such an indicator as the number of employees on the payroll (we will look at how to calculate it below).
The number of employees is the number of full-time employees of an organization on a certain day of the month. This indicator is used by companies and entrepreneurs when preparing tax and statistical reports, for example, form 4-FSS and “Information on underemployment and movement of workers for the quarter.”
Headcount: which employees to take into account
The determination of the payroll number of employees is carried out on the basis of the provisions enshrined in Rosstat Order No. 498 dated 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 an enterprise is the basis for calculating the average payroll number, an equally important indicator.
When determining the headcount, employees who work for the company on the basis of employment contracts, both with an indication of a validity period and without a term, must be taken into account. These include even those employees who are employed in the company not permanently, but temporarily or hired to perform seasonal work. It is important to note that the payroll also includes employees who are actually absent from the workplace on a given day - posted employees, temporarily disabled people, vacationers. Full list persons taken into account when calculating the payroll number are presented in paragraph 79 of the order.
However, a certain group of employees is excluded when determining the number of employees. These include:
- Employees working outside part-time jobs;
- Citizens with whom a GPC agreement has been concluded;
- Persons working under special contracts (military and others);
- Owners of a company 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 number of employees is calculated. To determine the actual value of this indicator, the payroll coefficient is used.
Taking into account the coefficient, the number of employees on the payroll is determined.
The formula is:
- SP = Payroll coefficient x Turnout number
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 is 259 days, the actual number of employees is 122, the actual number of days is 250 days. Let's determine the size of the payroll number of employees using the formula above.
MF = 259 / 250 x 122 = 1.036 x 122 = 126.
Thus, the payroll number of employees (how to calculate is discussed above) amounted to 126 people.
The relationship between the payroll and average number of employees
The resulting payroll number, the formula of which was given in this article, allows you to determine the value of the average payroll number (ASCH). In this case, the calculation will be carried out according to the following formula:
- SSCH = Headcount / Number of days in the period.
The use of the average headcount indicator allows companies not only to successfully prepare reports, but also to conduct analytical activities, such as analysis of labor productivity, staff turnover rate, and analysis of the average wage level.
To summarize, we note that determining the size of the payroll does not involve significant labor costs for the accounting department. However, the importance of this indicator cannot be underestimated, because it is not only taken into account when preparing tax and statistical reporting, but also acts as a basis for calculating another analytically significant indicator - the average number of employees.
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 required to transfer data if they have employees. Legal persons provide information regardless of the availability of personnel.
The average number of employees (AHR) is the number of personnel on the list for a certain period, divided by the number of months of this period.
Novice managers confuse the concepts of average payroll number with payroll number. 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 this necessary?
HSR is used for statistical purposes and correct calculation taxes. The deadline report is due first in the coming year. For this calculation, the legislation has approved a form (order of the Federal Tax Service dated March 29, 2007). The information must be submitted by January 20 (Article 80 of the Tax Code of the Russian Federation).
The report must be provided by all business entities, including those that do not employ hired workers. Organizations with more than 100 employees are required to submit information to in electronic format. If the number is smaller, the calculation will be accepted both electronically and on paper.
The number of employees is determined by the accountant. For late submission of a report, administrative penalties are provided for both the organization and its officials: the manager or the chief accountant. The fine is small, but others are possible. Negative consequences. Tax authorities who have not received the form have the right to recalculate and assess additional taxes, deprive the organization of benefits, and calculate penalties.
Payment of a fine does not provide an exemption from providing information. You will still have to calculate the NFR, so it is 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
NHR is calculated on the basis of daily records of the number of employees. The number on the lists must correspond to the data in the working time sheets of forms T-12 and T-13.
The number includes employees hired under the contract, including the founders receiving salaries. The duration of the agreement does not matter. Persons who have worked for only one day are also taken into account. Both workers who show up for work and those who are absent for certain reasons are taken into account.
Important for determining the NSR are personnel documents: orders for the reception of employees, transfer, dismissal, business trips, etc. The necessary information may be contained in personal card employee, payslip, and other primary documents.
A person working under both an employment and civil law agreement is counted as one employee.
In order to avoid inaccuracies when drawing up the form, you can see a sample of how to fill it out on the Federal Tax Service website or other online resources.
What's included and what's not
The Rosstat Instructions (Order No. 428 dated October 28, 2013) states that the average number of employees includes all those hired by labor agreement persons, as well as paid founders.
The data from paragraphs 79-81 of the document is reflected in the form of a table:
| Persons included in the SChR | Persons not included in the SCR |
|
|
To keep track of the payroll, a working time sheet is kept. Every day, for each worker, the number of hours worked is reflected and symbols are given.
The main indicators include the following:
Based on the information from the report card, the NFR for the month is calculated.
Timing variations
The procedure for calculating the NFR will differ depending on the period for which it is determined.
Month
To calculate the monthly NFR, the formula is used:
SCHR for the month = SCHR who worked a full day in the month + SCHR who worked part-time.
The number of persons who worked full time is equal to the sum of the payroll number of employees for each day of the month divided by the number of days in the month. The daily wage for weekends and holidays is calculated based on the data of the previous working day.
There are two categories of workers who are taken into account in the payroll, but are excluded from the calculation of the social capital. These include women on maternity leave, child care leave, and persons who have taken additional leave without pay to enroll in an educational institution or continue their studies.
An example of calculating the cash flow per month. At the end of October, the NCR was 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. as many as 16 people. If the company did not start working from the beginning of the month, then the CHR is found by dividing the number of employees for the worked interval by total number days of the month.
Reporting period
Enterprises report to the tax authorities once a year, and to extra-budgetary funds quarterly. If the entire year is worked, then the NFR is equal to the sum of the NFR by month divided by 12.
If the year is not fully worked out, the calculation is carried out similarly to the algorithm for an incomplete month. IN in this case The denominator of the fraction is also 12.
The MFR for any other interval is determined similarly. So, for a quarter, the indicator is equal to the sum of the number of payroll personnel for each month of the period divided by 3. When finding the value for six months or 9 months, the amount obtained 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 worked the period are subject to accounting in proportion to the time they spent on work.
To do this you need to perform the following steps:
- Determine the number of man-hours worked by staff on a part-time schedule.
- Divide the result by the normal working day. These are person days per month for part-time employees.
- Man-days must be divided into working days of the month. For example, an employee of an enterprise works 6 hours a day, another - 5 hours. In 2019, February has 18 working days. They worked 198 hours: (6*18 + 5*18). The number of person-days for a 40-hour week was in February: 198 / 8 = 24.75. 24.75 / 18 = 1.375, after rounding we get 1 - the NBR of two part-time employees for February. If the employer employs both full-time and part-time employees, then the NPV for the year is equal to the sum of their monthly NPV separately, divided by 12 and rounded to the nearest whole value. For automatic detection You can use an online HR or salary system calculator, for example, 1C: Entrepreneur.
The table will help determine the length of the working day:
The procedure for calculating the average number of employees
HSEs are made up of all workers working under an employment agreement: permanent, temporary, seasonal, home-based, and on a probationary period. Rosstat Order No. 435 dated October 24, 2011 contains instructions on how to calculate the NFR.
The procedure is as follows:
| Step 1. Determine the NFR of the fully employed | CHR per month = number of workers for each day of the month / total number of days in the month. Persons for whom part-time work is established by law include:
The above citizens are taken into account in the calculation as whole units! Also, two employees are accepted for one unit, each of whom occupies a half-time position. |
| Step 2. Calculation of non-full-time employees | The formula for determining part-time workers is: Man-hours worked in a month / length of work shift (day) / number of days in a month. |
| Step 3. Calculation of annual NPV | The formula for determining the annual NFR is contained in the Order of Rosstat. It looks like: NBR for the year = NBR in January + ... + NBR in December / 12. If the organization began operating in the middle of the year, then the number obtained for the months worked must also be divided by 12. The NBR in a quarter is equal to the amount of the NBR for each month of this quarter, divided by 3. Quarterly information is submitted to extra-budgetary funds. An example of determining the NFR for the year. From January 1 to May 31, the company employed 89 full-time people. From June 1st to June 30th it is accepted according to fixed-term contract another 19 due to additional seasonal work. Their work shift is 6 hours. On July 1, 11 people quit. The NFR for January - May is 89 people. In June added: (6*19*30) / 8 / 30 = 14 people. From July to the end of the year, the NFR is: (89 – 11) = 78 people. Annual NFR = (89*5 + (89 + 14)*1 + 78*6) / 12 = (445+103+468)/12 = 85 people. |
Where to submit
Calculation of the SFR is submitted to the tax office at the place of registration of the taxpayer. KND form 1110018 is filled out by the manager or an authorized employee. They must know what is included in the calculation, with the exception of items intended for tax officers to mark. Two copies should be submitted. One for the Federal Tax Service, the second, with a mark of acceptance, for filing with the organization’s annual reports.
If the enterprise has separate divisions A separate calculation is provided for them.
You can obtain the form from the tax office or find it yourself on the Internet and download it. At the same time, attention should be paid to its relevance.
It is convenient to use online services to prepare calculations. The report can also be submitted electronically by sending it via electronic communication channels. To do this, you need to enter into an agreement with a specialized company. It will install the program and issue an electronic digital signature. The taxpayer has the right to use a paid service for sending the calculation. It is provided by companies dealing with this issue.
LLCs, when registering or reorganizing, are required to provide a calculation of the cash balance to the tax office. This must be done before the 20th day of the month following the changes.
The individual entrepreneur submits information at closing no later than the day the entrepreneur is actually removed from tax registration.
Responsibility
The SCHR certificate is submitted to the tax office for verification and subsequent processing. In case of delay or failure to submit a report, administrative sanctions are applied to the organization.
Their list is shown in the table:
In order to avoid inaccuracies when drawing up the form, you can see a sample of how to fill it out on the Federal Tax Service website or other online resources. So, data on the NSR should be deadlines V mandatory provide to all business entities. They are necessary for statistical and tax purposes.
To calculate taxes and statistics, the average number of employees, abbreviated as SSN, is used. At its core, the average number of employees in an organization for a certain period. Basically, the calculation period is the calendar year. The reporting form for the SSC was approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@.
To correctly calculate the SCH, you need to know how many employees there are in the company and what the nature of their employment is. The procedure for calculating the SSC was approved by Rosstat Order No. 772 of November 22, 2017.
How to calculate the average number of employees
The average value for the year is calculated using the formula: TSS year = (TSP for January + TSP for February + … + TSP for December) / 12.
To calculate the monthly average of employees, add up their daily payroll number 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 total number of employees will be equal to the number of employees on the previous working day.
When calculating the SCH, follow the rules: an employee working under an 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 under a GPC contract, hired on a part-time basis, as well as co-owners of the company who are not paid a salary by the company. Employees who have not worked fully work time, are calculated in proportion to the time they worked.
Example. Polis LLC has the following indicators of the monthly average:
- January - 1,
- February - 1,
- March - 3,
- April - 3,
- May - 5,
- June - 7,
- July - 7,
- August - 5,
- September – 4,
- October – 4,
- November – 4,
- December - 4.
TSS 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 leave or parental leave, but continue to work part-time or at home, while maintaining the right to receive social benefits, must be included in the calculation of the social insurance benefit (clause 79.1 of the Rosstat instructions No. 772).
SCN of part-time workers = ∑ (Employee hours worked per day / standard hourly duration of a working day * number of days worked) / number of working days in a month.
Example. Three employees at Bereg LLC worked part-time in October:
- one of them worked 2 hours a day for 21 working days. He is counted daily as 0.25 people (worked 2 hours / 8 hours according to the norm);
- three workers worked 4 hours a day for 15 and 10 working days. They count as 0.5 people (4/8).
TMR 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 employees’ average wage
If an employee works part-time and is required by law to do so, count them 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;
- employees studying in institutions of the Ministry of Education and who were in additional leave without maintaining a salary, as well as those planning to enter these institutions;
- employees who were on leave without pay while taking entrance exams.
When to take the SSC
Details about the dates for submitting information about employees’ SSC are indicated in clause 3 of Art. 80 of the Tax Code of the Russian Federation and explained by letters of the Federal Tax Service No. 25-3-05/512 dated 07/09/2007 and No. CHD-6-25/535 dated 07/09/2007. Organizations submit a report:
- after its opening or reorganization, they submit the SSC before 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 ended calendar year;
- in case of 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 by January 20 for the ended calendar year;
- upon completion entrepreneurial activity no later than the date of official closure of the individual entrepreneur;
- Individual entrepreneurs do not submit a report on the occasion of their registration, as well as a report from the SSC at the end of the year, if there are no employees.
Fines according to the SSC
If you submit a report on the organization’s SSC on time, you will face a fine of 200 rubles for each unsubmitted document (Clause 1 of Article 126 of the Tax Code of the Russian Federation). Directors of the company as executive will also be attracted to administrative responsibility for delaying the report or providing 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 SSC in Kontur.Accounting - a convenient online service for maintaining records, calculating wages and benefits, and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.
Average number of employees: general procedure and calculation formula
When calculating the average headcount, you should be guided by the procedure that Rosstat prescribes to use for filling out the statistical form P-4. This procedure was approved by Rosstat orders:
- dated October 28, 2013 No. 428 - for use for the periods 2015-2016 (including for reporting on headcount for the Federal Tax Service for 2016);
- dated October 26, 2015 No. 498 - for use in 2017;
- dated November 22, 2017 No. 772 - starting from 2018.
The general formula for calculating the average number of employees per year can be presented as follows (clause 79.7 of Rosstat instructions No. 772):
Average year = (Average 1 + Average 2 + ... + Average 12) / 12,
Average number of years is the average headcount for the year;
Average number 1, 2, etc. - average number for the corresponding months of the year (January, February, ..., December).
In turn, to calculate the average number of employees per month, you need to sum up the number of employees for each calendar day of the month, including holidays and weekends, and divide this amount by the number of calendar days of this month.
Average headcount of a newly created organization: an important feature
When calculating, newly created organizations sum up the average number of employees for all months worked in the corresponding year and divide the resulting amount by 12, and not by the number of months of work, as one might assume (clause 79.10 of Rosstat instructions No. 772).
For example, an organization was created in September. The average number of employees in September was 60 people, in October - 64 people, in November - 62 people, in December - 59 people. The average number of employees for the year will be 20 people:
(60 + 64 + 62 + 59) / 12.
For information on the procedure for submitting information about the average number of employees to the tax office, read the article “We provide information on the average number of employees” .
The number of employees: what is it and how to calculate it
The headcount is the number of personnel in an organization on a specific calendar day of the month. It includes all employees with whom employment contracts have been concluded, including temporary and seasonal ones. And not only those who actually worked that day, but also those who were absent from work, for example, on a business trip, on sick leave, on vacation (including at their own expense) and even skipped work (see the full list). in paragraph 77 of Rosstat instructions No. 772).
- external part-time workers;
- working under GPC agreements;
- owners who do not receive a salary from the organization, etc.
NOTE! Employees on maternity leave or “children’s” leave are generally included in the payroll, but are not taken into account in the average payroll. But if they work part-time or at home with benefits, With2018 , in the SSC they are taken into account (clause 79.1 of Rosstat instructions No. 772).
How to count part-time workers
It all depends on the basis on which part-time employment is applied.
If part-time work is an initiative of the employer or a legal requirement, such workers are considered a full-time employee. And if part time installed employment contract, staffing table or with the written consent of the employee, then in proportion to the time worked in the following order (clause 79.3 of Rosstat instructions No. 772):
- Calculate the total number of man-days worked. To do this, divide the man-hours worked by the length of the working day, based on the length of the working week:
- with a 40-hour work week - by 8 hours (with a 5-day work week) or by 6.67 hours (with a 6-day work week);
- at 36-hour - by 7.2 hours (with a 5-day work week) or by 6 hours (with a 6-day work week);
- at 24-hour - by 4.8 hours (with a 5-day work week) or by 4 hours (with a 6-day work week).
- The average number of part-time workers for the reporting month is determined in terms of full employment. To do this, divide the person-days worked by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences, the hours of the previous working day are conditionally included in the number of man-hours worked.
Let's explain with an example (for a regular 40-hour 5-day work week).
The organization had 7 employees working part-time in October:
- four worked 23 days for 4 hours, we count them as 0.5 people (4.0: 8 hours);
- three - 3.2 hours a day for 23, 15 and 10 working days, respectively - this is 0.4 people (3.2: 8 hours).
Then the average number will be 2.8 people:
(0.5 × 23 × 4 + 0.4 × 23 + 0.4 × 15 + 0.4 × 10) / 22 working days in October.
Read about the length of working hours in this article. “Normal working hours cannot be exceeded?” .
Results
The calculation of the average number of employees is carried out by all employers and submitted annually to the Federal Tax Service. Since 2018, updated rules for calculating the average number of employees, approved by Rosstat Order No. 772, have come into force.