Calculation of the average number for the tax. Companions: what you need to know? Who is included in the average headcount

Rules and regulations for calculation average headcount workers in 2018 are regulated and set by the Order of Rosstat dated 01/28/2013 No. 428, as well as the Instruction on the statistics of the number and wages of workers and employees dated 17/09/1987 No. 17-10-0370.

Download the form of information about the average headcount in Excel or PDF

The report on the average number of personnel is required to comply with the requirements of the law when filling out the forms of the following declarations:

Calculation of accrued and paid insurance premiums for compulsory social insurance (Form 4-FSS);
Calculation of accrued and paid insurance premiums for compulsory pension insurance (form RSV-1 PFR);
Information on the average number of employees for the previous calendar year (form according to KND 1110018);
Information on the number, wages and movement of employees (form P-4);
Information on the main indicators of the activity of a small enterprise (form N PM);

The following depend on the indicator of the average headcount:

The possibility of obtaining tax benefits if the company employs disabled people (VAT, income tax, property tax and land tax);
And the need to guide in tax service declarations for the previous year in the form electronic document if the number of employees of the enterprise is more than one hundred people. (Article eighty of the Tax Code of the Russian Federation);

Information on the average number of employees should be prepared by the company, regardless of whether the company has employees, whether the company is actively operating. In the absence of personnel in the staff of the company, it is necessary to put the number zero in the corresponding field of the reporting form. The average headcount is calculated both for a long-standing enterprise, and for a newly created one (until the twentieth day of the month following the month of the company's establishment) and for a closing enterprise (information should be prepared not for a month, but for a specific date of liquidation of the company).

Who is included in the calculation of the average headcount

To calculate the average headcount in 2018, the following categories of employees must be taken into account:

Owners of the company, working and receiving a salary in it;
Employees in the company's staff who have employment contracts with the company;
Part-time workers, if they are not employees of this company;
Pupils who, during the holidays, have an internship at the enterprise (if GPC agreements have been drawn up with them);
Military personnel, as well as those serving sentences in colony-settlements, if they are involved in the work of the company under relevant agreements with state institutions;

The calculation of the average headcount should take part both the employees of the company who came to work, and those employees who are absent from work for any reason (for example, they are sent on a business trip, get sick, take a vacation, etc.).

The following categories of employees are not included in the calculation of the average headcount:

Women during periods of maternity leave;
Employees of the company who took parental leave;
Employees of the enterprise who took additional study leave without pay;
Employees of the company who pass entrance exams to universities and take additional leave without pay;
Performing works under copyright agreements;
IP, if the entrepreneur works under a GPC agreement;
Full-time employees of the company who are at the same time external part-time workers, or working in parallel under a GPC agreement with their organization (they are counted only once as a staff unit);
Employees who wrote a letter of resignation and do not go to work after that;
Employees who were transferred to work in another organization or sent to work abroad;
Employees sent for off-duty training;
Persons with whom a student agreement has been concluded, who receive a scholarship during their studies;
Lawyers, military personnel and members of cooperatives (without an employment contract);

Employees with less than normal working hours (normal - forty hours per week) are taken into account in a special way in the average number of employees. Their number should be taken into account in direct proportion to the hours worked. For example, an employee who was set a 20-hour work week (“half-time”) should be counted in the headcount as 0.5 staff unit.

It is important that this category does not include employees with reduced working hours. The Labor Code of the Russian Federation establishes an abbreviated working time for disabled people, employees under the age of eighteen and, in some cases, employees who combine work with study.

In cases of transfer of personnel to part-time work at the initiative of the company (for example, the volume of production has decreased and everyone works 4 days a week for 8 hours instead of the usual 5 hours), employees should be counted in the average headcount at standard rules- like whole staff units.

Base for calculating the average headcount

The average number of employees of the company should be calculated on the basis of time records. The firm must daily record the payroll of its employees in the time sheets. The payroll should include the following employees of the company:

Employees who have come to work and perform their work duties;
Having a day off on this day of the month, according to the work schedule of the enterprise;
Those who received a day off or a day of rest in accordance with the Labor Code of the Russian Federation (for processing, work on weekends and holidays, etc.);
Personnel who did not come to work on the considered day due to illness, who are on vacation of any kind or on a business trip;
Personnel on study leave, but only when the employee retains wage;
Employees who are not present at work due to absenteeism;
Employees who are at work, but actually do not work due to downtime, or workers on strike;

Simply put, the payroll includes all employees of the company, regardless of their appearance or absence from work on the date taken into account.

The formula for calculating the average headcount per month

The calculation of the average number for full-time workers and for the following categories of workers differs: part-time workers and external part-time workers, workers under GPC agreements.

The category of part-time workers does not include workers with reduced hours of work (disabled workers, workers under the age of eighteen, and other categories). These employees are counted in the average headcount according to the rules for full-time employees, that is, as whole staff units.

Average number of employees with full employment per month is equal to the sum of the list for each day of the month, divided by the number of calendar days of the month. It is important that the payroll must be determined for each day of the month, regardless of whether it is a working day or a non-working holiday. The amount received is also divided by the total number of calendar days of the month.

How to calculate the headcount on a non-working or weekend day? The headcount of the weekend is equal to the headcount for the previous working day. If there are several days off in a row, the payroll of each of them is equal to the last previous working day.

In order to calculate the average number of part-time workers, external part-time workers and employees under GPC agreements, it is necessary to recalculate for full employment. First of all, this requires determining the number of man-days worked by them.

The number of man-days worked is equal to the sum of the man-hours worked divided by the length of the working day established for a particular employee. In other words, for workers with different working hours, the calculation must be carried out separately. The main options for part-time work:

With a 36-hour five-day week - 7.2 hours;
With a 36-hour six-day week - 6 hours;
With a 24-hour five-day week - 4.7 hours;
With a 24-hour six-day period - 4 hours;

At the same time, if an employee was ill on a working day, was on vacation or skipped work, these days are included in the calculation of man-hours worked by the number of hours worked on the previous working day.

After calculating the total number of man-days worked, it is necessary to calculate the average number in terms of full employment. To do this, the total number of man-days worked is divided by the number of working days in a month.

The formula for calculating the average number of part-time employees:

There is another, perhaps simpler, method for calculating the average number of part-time workers. To do this, you need to divide the duration of part-time work by normal (8 hours). For example, if an employee works 4.7 hours a day, but he is counted for each working day as 0.5875 staff unit. Then the resulting value must be multiplied by the number of days worked by the employee per month. Further, the sum of the obtained values for all part-time workers is considered, and this sum is divided by the number of working days according to the calendar.

In the final calculation of the average headcount for the enterprise as a whole, the totals for all categories of employees are summed up and rounded up to a whole number by general rules rounding: if the decimal point is 5 or more, then the number is rounded up.

An example of calculating the average headcount for a month

Consider an example of calculating the average headcount in an organization using February 2016 as an example. For example, on February 1, the company actually had 50 employees. On February 10, another 10 employees were hired. And on February 25, 5 people quit. Calculate the average headcount for this organization:

AMS = (9*50+16*60+3*55) / 28 = 56.25 ~ 56 people

Online calculator for calculating the average headcount

The average headcount should be calculated automatically in personnel records and payroll systems (for example, in 1C). You can also calculate the average headcount in 2017 using our online calculator. To calculate for a month, you must enter data on the payroll for each date of the month in the appropriate cells of the table. orange color weekends are highlighted (Attention, weekends correspond to the calendar of 2015! To calculate the average headcount for 2016, you need to edit the formulas in the cells in accordance with the schedule of weekends and working days).

The formula for calculating the average number for the quarter, year

The average number of employees of the organization for the quarter is equal to the sum of the average number for each month of the quarter, divided by three.

The formula for calculating the average headcount since the beginning of the year

For certain types reporting, sometimes it is required to calculate the number from the beginning of the year, for example, for 5 months. The formula for calculating the average headcount in this case is similar to the quarterly one. The sum of the average number of each month of the reporting period is divided by the number of months of the reporting period.

Providing information on the average headcount

Individual entrepreneurs provide data on the average headcount at the place of registration. LLCs submit information at the location of their office. There are three ways to provide information - in person to the Federal Tax Service, by mail or electronically via telecommunication channels.

The deadline for providing a certificate of the average number of employees is until the twentieth of January. For newly founded companies - until the twentieth day of the month following the date of the company's establishment.

The fine for failure to submit a certificate of the average number is 200 rubles.

Average number of employees: general procedure and calculation formula

When calculating the average headcount, one should be guided by the procedure that Rosstat prescribes to apply for filling statistical form P-4. This procedure is approved by orders of Rosstat:

dated October 28, 2013 No. 428 - for use for the periods of 2015-2016 (including for reporting on the number for the IFTS 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 for the year can be represented as follows (clause 79.7 of Rosstat instructions No. 772):

Avg year = (avg 1 + avg 2 + ... + avg 12) / 12,

Avg year is the average headcount for the year;

Avg 1, 2, etc. - the 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 payroll for each calendar day of the month, including holidays and weekends, and divide this amount by the number of calendar days of this month.

The average headcount of a newly created organization: an important feature

When calculating, newly created organizations sum up the average headcount for all the months worked in the corresponding year and divide the amount received 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, the 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.

Read about the procedure for submitting information about the average headcount to the tax authority in the article. “We provide information on the average number of employees” .

Payroll: what is it and how to calculate it

Payroll is the number of employees of the organization on a specific calendar day of the month. It includes all employees with whom labor contracts are 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, were on a business trip, on sick leave, on vacation (including at their own expense) and even skipped work (see the full list below). in paragraph 77 of the instructions of Rosstat No. 772).

external part-timers;
working under GPC agreements;
owners who do not receive salaries in the organization, etc.

NOTE! Female employees on maternity leave or "children's" leave are generally included in the headcount, but are not included in the average headcount. But if they work part-time or at home with benefits, With2018 , in the SCH they are taken into account (clause 79.1 of Rosstat instructions No. 772).

How to account for part-time workers

It all depends on the basis on which part-time employment is applied.

If the part-time work is an initiative of the employer or a requirement of the law, such workers are considered to be a full unit. And if incomplete time is established by the employment contract, staffing 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 worked man-hours by the length of the working day, based on the length of the working week:

with a 40-hour working week - by 8 hours (with a 5-day working week) or by 6.67 hours (with a 6-day working week);
at 36-hour - by 7.2 hours (for a 5-day working week) or for 6 hours (for a 6-day one);
with a 24-hour workday - by 4.8 hours (with a 5-day work week) or 4 hours (with a 6-day work week).

Determine the average number is not completely employed workers for the reporting month in terms of full employment. To do this, divide the worked man-days by the number of working days according to the calendar in the reporting month. At the same time, for the days of illness, vacation, absenteeism, the hours of the previous working day are conventionally included in the number of man-hours worked.

Let's explain with an example (for a typical 40-hour 5-day work week).

In the organization, 7 employees were employed 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 more about working hours “Normal hours of work cannot be exceeded?” .

Results

The calculation of the average number of employees is carried out by all employers and is annually submitted to the Federal Tax Service. Since 2018, the updated rules for calculating the average number of employees, approved by Rosstat Order No. 772, have come into force.

For correct filling form N P-4, you need to determine who is included in the average number of employees. Employees who fall into this category are listed in the Instructions for Completing the Form. Document approved by Order Federal Service of state statistics on October 26, 2015 N 498, as amended on October 27, 2016.

Average headcount

The value of the average number of colleagues is needed to fill in:

Who is included in the average number of employees?

The average number of employees can be revealed only after the calculation of the payroll has been carried out.

The headcount for the reporting month includes:

owners of the company who have wages in their company;
actually present at work and those who did not come to work due to downtime;
those who did not come to work due to illness;
those who have a part-time job or a part-time job, accepted at half the rate;
homeworkers;
absent from work due to the performance of public or state duties;
colleagues from probationary period;
employees sent on business trips with pay;
employees with a special rank;
employees who are studying, if they are paid a salary during this period (for example, with advanced training or obtaining a new profession);
temporary workers from other companies if they do not receive a salary at their main place of work;
students in graduate schools, educational institutions, employees on study leave, if their wages are saved;
students enrolled in workplace during the period of production practice;
received a day off for processing or according to the company's work schedule;
who received a day of rest for going out on holidays or weekends;
who were on paid holidays;
absent due to being on unpaid leave;
taken to replace absent workers;
those who did not come to work due to going on unpaid leave, downtime, circumstances beyond the control of the management and the employee;
workers on a rotational basis;
made absenteeism;
participating in strikes;
foreign citizens working in the company on the territory of Russia;
were under investigation.

The category of workers not included in the payroll, but included in the average headcount - persons involved in work under contracts with the state. companies to provide labor. These may be serving sentences in the form of deprivation of liberty, military personnel. They are included as whole units by days of attendance at work.

Who is not included in the average number

Not included in the average headcount:

external part-timers;
transferred to another company without pay;
sent to work abroad;
performing services under civil law contracts;
working under a student agreement and receiving scholarships during this period;
owners of the company who do not receive a salary;
aimed at training with a break from work and the payment of scholarships at the expense of the organization;
members of the cooperative without an employment contract with the company;
who filed a letter of resignation and did not go to work without warning the management before the warning period expired;
military personnel on duty;
lawyers.

The average headcount does not include:

women who have gone on vacation related to pregnancy and upcoming childbirth;
persons who took leave due to the adoption of a newborn child directly from the maternity hospital,
persons who were on parental leave;
were in additional leave without saving a salary for passing entrance exams, in connection with training, admission to an educational institution.

Are contractor agreements included in the average headcount?

The contract is governed by civil law and does not apply to employment contracts. Persons providing services under civil contracts are accounted for separately and are not included in the headcount. Also, they should not be taken into account when determining the average headcount.

Is IP included in the average headcount?

The average headcount includes employees with whom labor contract and who are paid. An individual entrepreneur is not taken into account when calculating the above indicator, since he does not enter into labor Relations by himself.

One of the reports for the tax service, which the head of the enterprise must submit, is information on the average number of employees. Such a report contains data on a special form. The information is necessary to confirm the ability of an LLC or individual entrepreneur to work under simplified taxation systems, as well as to analyze the insurance premiums of employers,.

What is the average number of employees?

The very name “average number of employees” means the average number of employees of a certain structural unit over a period of time (month, quarter, year). This concept does not include:

employees who are on maternity leave;
workers who are on leave in connection with the adoption of a newborn child from a maternity hospital;
persons undergoing training in educational institutions that are on advanced training courses, on additional leave without pay;
persons who enter educational institutions or take preparatory courses without pay;
external part-timers;
employees working under a civil law contract;
workers who were transferred under a contract to another country;
employees who were transferred by transfer to another company;
owners of the organization, if they are not among the employees and do not receive payment for their work;
employees who wrote a letter of resignation own will and stopped coming to work.

Personnel who were sent on a business trip, are on time off or on sick leave, are taken into account when calculating the average headcount.

The average number of employees is determined based on the values of the number of personnel, which was indicated on the dates included in the billing period. To compile this report, each employee is counted once, while each calendar day, both working and absent employees for a certain reason are recorded.

How to find the average number of employees - formula

The average number of employees of an individual entrepreneur or LLC is calculated by summing up the number of employees for each calendar day, including holidays and weekends. As a result, the resulting number is divided by the number of calendar days in the month. Such data should be taken into account before.

Calculation algorithm

The formula for calculating the average number of employees:

, where

Sdn - the sum of payroll numbers for all days of the month;
Kdn is the number of calendar days in a month.

If there are holidays in the month, the number of the pre-holiday day is taken for calculation.

Since the payroll number for the day is the sum of those who showed up and did not show up for work, the same calculation can be obtained using a different formula:

Both the first and second formulas will give the same result. All calculations are based on the calendar fund of time (man-days). When using these formulas, keep in mind the following:

if an employee spent part of the day at his place, he is recorded in the report not as a whole unit for the time of work, but in proportion to the period worked (an exception to this rule can be called persons who work on a reduced schedule established by law Russian Federation e.g. disabled people)
persons who the organization has attracted under the terms of a separate contract (for example, the military) are recorded in the calculation as a whole unit according to the days spent at the workplace.

Calculation example

Consider the calculation of the average number of employees of Omega LLC for March 2016. The main staff consists of 20 people. 16 employees worked the whole month without any breaks.

Purchasing manager Bilous Yu.P. was on sick leave from 03.03 to 10.03, but it is included in the calculation as a whole unit, since employees who did not come to work due to illness are still recorded in the average number.

Kravchenko E.O. in the company is an external part-time worker, so he is not taken into account. Bulatetskaya S.N. is in maternity leave, so it is also not fixed in the calculation. Titova E.S. did not miss a single working day, but she worked 4 hours a day, so the calculation will be indicated in proportion to the hours worked.

March has 31 days. The average headcount of Omega LLC will be: 16+1+20/31+4x31/8/31=18.2 people. This formula important for compilation.

What employees are taken into account when compiling the average headcount?

When determining the average number of personnel, the following are considered as integer units:

employees who actually spent working time at their place;
persons who did not work due to production downtime;
persons who were on business trips in Russia and other countries, if the organization continued to pay them a salary;
employees who were on sick leave and submitted a disability certificate on time;
persons on vacation (annual or additional);
part-time workers;
employees who spent time on study leave with pay;
employees who were on vacation for 0.5 times according to the instructions of the administration;
persons who took part in the strike or took time off for personal reasons;
persons working on a rotational basis (if the schedule is specified in the employment contract);
persons who are legally entitled to work part-time;
employees who were on vacation with further dismissal (at the same time received).

Advice: individual entrepreneurs who do not have employees should not calculate the average number of employees.

Reporting deadlines

Information must be submitted once a year by January 20 of the current year. In other words, such a report for 2016 must be submitted to the tax office by January 20, 2017 at the place of registration of the LLC or individual entrepreneur. The requirements apply to all enterprises, regardless of the form of ownership. The only exceptions are companies that have been registered recently. In this case, the report must be submitted before the 20th day of the month following the month in which the organization was created.

If the enterprise worked for less than a year, the man-days for all the months worked are summed up and still divided by 12 (the number of months in a year).

This principle should be used by companies that have worked for less than a month. In this case, man-days for all hours worked are added and divided by the calendar duration of the current month.

Advice: if the company has temporarily suspended its activities, this does not relieve it from the need to compile the average headcount and submit a report to the tax service.

Average headcount when opening an LLC

The average headcount when opening an LLC is necessary for accounting and taxation, payment. The main purpose of filling out this form is to determine the method of reporting. For example, companies with an average headcount of more than 100 people must file declarations with in electronic format. If this figure is less than 100 workers, then it is possible to submit both in electronic and paper form.

Also, the average headcount of an LLC is the basis for working under a simplified taxation system or for applying a single tax on imputed income.

If, when opening an LLC, information is not provided to the tax office on the average number of employees on time (before the 20th day of the month following the month the LLC was opened), a fine of 200 rubles will be imposed on the company. You will also have to pay the manager, because the responsibility for the timely submission of the form falls on his shoulders (from 300 to 500 rubles).

There are cases when at the time of opening and functioning of an LLC as part of an organization there is only one CEO. Even if he is on unpaid leave, you still need to submit a form on the average number of staff. For any LLC this requirement necessarily.

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The formula for calculating the average number of employees is simple. Companies that use automated systems employee accounting, use programs to determine this indicator. The main thing is to submit the form to the tax service in a timely manner, otherwise a fine will be imposed on the company and the head (in the range of 200-700 rubles).

In contact with

The number in the sectors of the country's economy represents a set of employees in enterprises, organizations, institutions, family industries, cooperatives. When summing up the data by enterprises, it is important to avoid double counting in determining the number, since many are employees of two or more enterprises.

Reception and departure of employees are made out by the order of the head. The enterprise must also know the number of employees for each day (momentary indicator).

The total number of employees of the enterprise includes:

payroll
Part-time workers (external and internal)
Persons working under civil law contracts (contract, labor agreement)

payroll

The payroll includes all permanent, temporary, seasonal workers hired. In doing so, it is recorded in work book worker. Everyone can be on the payroll at only one enterprise. The payroll includes all those who showed up for work and those who did not show up for all reasons (vacation, illness, weekends, etc.). The number of employees on the list is used to calculate the number of employees (it is on the list of the enterprise, therefore, it is not unemployed).

part-timers

To part-timers external include persons who, as a rule, are on the payroll of another enterprise, and at this enterprise, in combination, perform work in accordance with labor legislation in the aggregate no more than 0.5 stakes(duration of the working day no more than 4 hours). Internal part-time workers at the same enterprise perform paid work in their free time from their main job. In the average number of external part-time workers are taken into account in proportion to the hours worked.

Persons working under contracts

Persons working under contracts may perform work at several enterprises in the reporting period. For the entire term of the contract, they are counted as full-time employees.

In the order of the manager on hiring, it is determined to which group the person hired belongs. It is clear that part-time workers and persons working under contracts should not be taken into account when calculating the number of employees, this would be a repeated account. Therefore, the enterprise calculates the average number of employees and all employees, including part-time workers and those working under contracts.

Calculation of the average number of employees

The formula for the average headcount

For a month, the average number of employees is calculated on the basis of the number of employees for each calendar day according to the formula:

For weekends and holidays, the number of pre-weekend and pre-holiday days is taken.

Since for each day the payroll number is equal to the sum of those who showed up for work and those who did not show up for all reasons, we get the same result using the formula.

That is, the formulas are equivalent.

The numerator of both formulas is workers (man-days).

Task 1

As of January 1, the enterprise had 205 people on its payroll, 15 people were hired from January 6, and 5 people were fired from January 16. and since January 29, 10 people have been accepted. Calculate the average number of employees for January:

The number of employees during the month was different, ranging from 205 to 225 people, and in terms of full-time employees (listed from January 1 to January 31), 216 people were employed at this enterprise.

Task 2

For longer periods of time, the average headcount is calculated on the basis of average monthly indicators using the simple arithmetic mean formula. Let's continue the example. Assume that at this enterprise the average number of employees was:

February - 223;
March - 218;
April - 234;
May - 228;
June - 226 people

Solution

Let's calculate the average number of employees for the I quarter, II quarter and the first half of the year:

For the first half of the year, the average number of employees can be calculated in two ways: based on monthly data and based on average quarterly data:

Similarly, the indicators of the average number of employees for 9 months, for the year are calculated.

Task 3

If the enterprise did not work for a full reporting period, then the average number of employees is calculated as follows.

The company was registered on November 25th. The number of employees as of November 25 is 150 people; on November 29, 12 people were hired. and in November there was no more traffic work force. For December, we will accept conditionally the average number of employees equal to 168 people. It is necessary to calculate the average number of employees in the enterprise for November, IV quarter and for the year:

Consequently, at the enterprise, which worked for a little more than one month, in terms of annual employees, 17 people were employed. For the rest of the year, these workers could be on the payroll of other enterprises, and there they will be taken into account when calculating the average annual number of employees as part of the unit in proportion to the time of work at each enterprise. When summarizing data on enterprises, no matter how many jobs an employee changes during the year, he will be counted as a unit (1 person) in the number of employees, provided that he worked throughout the year. If the employee worked in a year, say, only 4 months, then he will be counted as 4/12, and not 1 person, in the number of employees.