How is the monthly average number calculated? Number of employees: what is it and how to calculate it

Is an individual entrepreneur using PSN included in the calculation of the average headcount? employees? The answer to this question is given in the published.

Regulatory act for calculating the average number

Finance Ministry specialists indicated that average number hired workers are determined in accordance with the procedure established by Rosstat. In particular, you should be guided by the Instructions for filling out the Federal Statistical Observation forms (hereinafter referred to as the Instructions):

• No. P-1 “Information on the production and shipment of goods and services”;
• No. P-2 “Information on investments in non-financial assets”;
• No. P-3 “Information on the financial condition of the organization”;
• No. P-4 “Information on the number, wages and movement of workers”;
• No. P-5(M) “Basic information about the activities of the organization.”

They were approved by Rosstat order No. 435 dated October 24, 2011.

Determination of average number

According to paragraph 77 of the Directives, they include: - ; - average number of external part-time workers; - the average number of employees performing work under civil contracts.

Hence, the Ministry of Finance of Russia concluded that PSN has the right to apply an individual entrepreneur whose average number of employees, together with external part-time workers and those working under civil contracts, is up to 15 people (inclusive). As for the individual entrepreneur himself, he is not taken into account when calculating employees.

Example 1

Individual entrepreneur O.P. Lapshin provides excursion services. In 2013, he switched to PSN. The patent validity period is from January 1 to December 31, 2013.

To check the availability of the right to use PSN O.P. in April. Lapshin decided to calculate the average number of his employees from January 1 to March 31. During this period, he was helped to provide excursion services by employees who: - worked for him under an employment contract; - performed job responsibilities under civil law contracts; - were invited from other organizations to work part-time.

At the same time, O.P. Lapshin, the average number of employees was 4 people, the average number of external part-time workers was 6 people, the average number of employees performing work under civil contracts was 5 people.

Thus, the average number of employees at O.P. Lapshin consisted of 15 people (4 + 6 + 5), which did not exceed the established limit.

This means that in April he has the right to apply the PSN, of course, if he has not violated the conditions regarding the amount of income from sales and timely payment of tax (payment of the patent).

Calculation of average headcount

Let us remind you that according to paragraph 78 of the Instructions, the average number of employees per month is calculated using the formula:

Average number of employees per month = Sum of the number of employees for each calendar day of the month: Number calendar days months

When determining the amount of the payroll number of employees, the payroll number of employees is taken into account for each calendar day of the month, that is, from the 1st to the 30th or 31st (for February - on the 28th or 29th), including holidays (non-working days) and weekends.

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

The average number of employees is calculated on the basis of daily records of the number of employees. The latter must be clarified by orders on hiring workers, transferring them to another job, or terminating an employment contract.

The number of employees on the payroll for each day must correspond to the data of the working time sheet, on the basis of which the number of employees who showed up and did not show up for work is determined.

The average number of employees is calculated based on data on the payroll number, which is given as of a certain date, for example, the last day of the reporting period (clause 79 of the Instructions).

The payroll includes mercenaries who worked and performed permanent, temporary or seasonal work for one day or more.

The list of employees for each calendar day takes into account both those actually working and those absent from work for any reason, for example:

• located in . The condition is that they retain their salary in this organization;
• those who did not show up for work due to illness;
• absent from work due to the performance of state or public duties.

Among the employees who are not included in the payroll, in particular, are (clause 80 of the Instructions):

• hired part-time from other organizations;
• performing work under civil contracts;
• those who submitted a letter of resignation and stopped performing their job duties before the expiration of the warning period (those who stopped working without warning the administration).

Some employees are not included in the average headcount. These include (clause 81.1 of the Guidelines):

• women on maternity leave;
• persons who were on leave in connection with the adoption of a newborn child directly from maternity hospital, as well as in ;
• employees who study in educational institutions and are on additional leave without pay, entering educational institutions who are on leave without pay to take entrance exams.

Example 2

Employees of individual entrepreneur O.P. Lapshins work on a five-day workweek schedule. The table shows data for March on the number of employees working full time.

The table shows that the sum of the number of payroll employees for all days of March to be included in the average payroll number is 135.

The calendar number of days in a month is 31. Based on this, the SSHR for March will be 4.35 people (135: 31).

The NARR for the quarter is determined as follows. It is necessary to add up the MTCR for all months of the organization’s operation in the quarter and divide the resulting amount by three (clause 81.5 of the Instructions).

Example 3

For January - 3 people;

For February - 4.65 people;

For March - 4.35 people.

Thus, the NHR for the first quarter will be 4 people [(3 + 4.65 + 4.35) : 3].

To determine the SSChR for the period from the beginning of the year to the reporting month inclusive, it is necessary to add up the SSChR for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive. Then divide the resulting amount by the number of months for the period from the beginning of the year, that is, respectively, by 2, 3, 4, etc. (clause 81.6 of the Instructions).

Example 4

Individual entrepreneur O.P. Lapshin has the following data on the USSR:

For January - 3 people;

For February - 4.65 people;

For March - 4.35 people;

For April - 6 people

Thus, the SSChR for the period from January 1 to April 30 will be 4 people [(3 + 4.65 + 4.35 + 4) : 4].

Reflection in the application for a patent

An individual entrepreneur who decides to use PSN must indicate the average number of employees in the application for a patent.

In it, the taxpayer should indicate:

• information that he carries out entrepreneurial activities either with the involvement of hired workers (including under civil contracts) or without their involvement;
• the average number of hired workers involved or zero if they are not involved.

It must be borne in mind that the constituent entities of the Russian Federation have the right to establish the amount of annual income that an individual entrepreneur can potentially receive, including depending on the average number of employees.

In the commented document, specialists from the Finance Ministry believe that an individual entrepreneur who does not employ hired workers when carrying out business activities on the territory of a constituent entity of the Russian Federation, to which the PSN is applied, is included in the group “average number of hired workers up to 5 people inclusive.”

According to paragraph 7 of Article 5 of Law No. 268-FZ of December 30, 2006, every head of an enterprise, whether an individual entrepreneur or the head of a company with limited liability, must submit to the tax service at the place of registration of the organization information about average number workers. In the article below we will try to explain in detail how to calculate the average number of employees, because since 2007, absolutely all entrepreneurs must submit such information, even those who do not have a single employee on their staff (in this case, in the reporting form in the corresponding chapter they simply write zero).

Average number of employees - calculation formula

The average number of employees is calculated for a calendar year for any enterprise: whether newly formed or operating for several years. For correct calculation, first calculate the average headcount for the month. The formula for calculating the average number of employees for the year is as follows: (average number of employees (AFR) for January + AFR for February + AFR for March + AFR for April + AFR for May + AFR for June + AFR for July + AFR for August + AFR for September + NBR for October + NBR for November + NBR for December) : 12 = NBR for the year.

Calculation of the average number of employees per month

The formula for the average number of employees looks like this: the sum of the average number of fully employed workers for each calendar day of the month / number of calendar days in a month = average number of fully employed employees (per month). At the same time, the calculation of the average number of employees also takes into account holidays and weekends; the number of employees on such days is considered equal to the number on the last working day before that. Employees who are on vacation, time off, business trips or undergoing treatment (with sick leave) are also taken into account.

Calculation of the average number of employees for the quarter

The average number of employees for a quarter is calculated by adding the average number of employees for each month of the quarter and then dividing the resulting amount by three.

Rounding of average headcount

It often happens during calculations that the total comes out to a fractional number. Of course, no one will submit information to the tax authorities that the company employs one and a half diggers; therefore, the resulting number must be rounded. But how to round the average number correctly? Remember school mathematics lessons, using the same principle:

• if there is a number five or a higher number after the decimal point, one is added to the whole number, the signs after the decimal point are removed;
• If there is a digit four or a smaller digit after the decimal point, the integer remains unchanged, and the decimal places are removed.

Rules for calculating the average number of employees

The calculation of the average number of employees is carried out by the entrepreneur (or rather, the enterprise accountant) independently and submitted to the tax service using the KND form 1110018. The form was approved by order of the Federal tax service dated March 29, 2007 No. MM-3-25/174 “On approval of the form of Information on the average number of employees for the previous calendar year.” In the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD-6-25/353, you can see detailed recommendations for filling out the form itself.

Calculation of the average number of employees 2012-2013

Calculation of the average number of employees for the 2012 calendar year in order to submit it to the tax service before January 20, 2013 must cover the months from January 2012 to December 2012. There is a convenient method for calculating the average number of employees: first, employees working full time are counted, then those working part-time. They add up the sum of the first and second and thus calculate each month, and then the year. In essence, calculating information about the average number of employees of an enterprise is not so complicated; it is only necessary to accurately determine the average number of employees who must be taken into account.

Persons who are not included in the average number

It should be taken into account that the calculation of the average headcount for the year does not include:

• external part-timers;
• persons with whom a student agreement was concluded for professional education with payment of a stipend during the apprenticeship period;
• owners of this organization who did not receive wages;
• lawyers;
• military personnel;
• women who were on maternity leave, persons who were in additional leave for child care;
• employees who studied in educational institutions and were on additional leave without maintaining their wages, as well as those who entered educational institutions and who were on unpaid leave to take their entrance exams;
• employees who performed work under civil contracts;
• employees who were sent to work in another country;
• employees sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations;
• employees who submitted a letter of resignation and stopped working before the expiration of the notice period or who stopped working without warning the administration itself.

Calculation of the average number of external part-time workers

As mentioned above, external part-time workers are not taken into account in the average number of employees of the enterprise. They are listed at their main place of work. It must be remembered that if an employee receives two, one and a half, or less than one rate in one organization or is registered as an internal part-time worker, he is counted as one person (a whole unit).

The procedure for calculating the average number of part-time employees

Workers who work part-time are counted in the average headcount in proportion to the time worked. It must be remembered that the average number is determined as whole units. If, for example, you have two employees working the same number of four-hour days, they are counted as one person (one unit) working an eight-hour day. But usually in enterprises (especially large ones), the number of part-time working hours and the number of days worked by such employees does not coincide so conveniently, therefore, the average number of employees for such an enterprise is determined using the following convenient formula: Total number of man-hours worked per month: length of working day: number of working days according to the calendar in the reporting month = average number of part-time employees. The length of the working day is calculated based on the length of the working week. For example, if work week forty hours, the working day will be equal to eight hours (40: 5); if the working week is twenty-four hours, the working day will be equal to 4.8 hours (24: 5).

An example of calculating the average number of employees

The number of employees of the organization from May 1 to May 15 was 100 people, and from May 16 to May 30 – 150 people. In May, two women were on maternity leave. All employees of the organization have been hired full-time since May. In order to calculate the average number of employees for May, the two above-mentioned women must be excluded from the payroll. Thus, the average headcount for the month (May) will be: 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days = 3690 people. The average number of employees for May will be: 3690 people: 31 days = 119,032 people. The resulting figure must be rounded to a whole number, we get 119 people. The average number of employees of an enterprise for any period is calculated in a similar way.

The life of a modern enterprise is such that behind production useful product and the receipt of income hides the daily painstaking work of accounting and personnel service with a huge amount of information consisting of numbers, formulas, indicators.

Detailed economic and statistical calculations are necessary for an organization to formulate, report and determine various types benefits.

What is the average number of employees

The indicator of the average number of employees of an organization can only be determined by having data on employees, the calculation of which is carried out on the basis of taking into account their daily payroll number.

Similar calculations required primarily for filling out forms statistical reporting, approved by Rosstat order No. 428 (2013). The order describes the procedure for determining these indicators for enterprises.

If for the average payroll only the main employees working on the basis are taken into account, then in determining the average number, both and employees working on the basis of (GPA) are also taken into account. The initial information for calculations is contained in each division of the enterprise.

These indicators in the activities of an individual entrepreneur or LLC are necessary for the formation statistical information, determining the tax base(for example, confirmation of preferential tax treatment), as well as to regulate relationships with funds (for example, control of insurance payments). They are also indicated in various reporting documents. So, in statistical form P-4 in separate columns both the average number and the average number are given; in the information for the Federal Tax Service and in the form - only the average payroll; for the patent tax system – only average.

Why and in what cases is it necessary to calculate the average number

This calculation is made in the following cases:

1. When submitting reporting materials to the Social Insurance Fund;
2. To calculate contributions to Pension Fund on a regressive scale;
3. In order to submit data for the transition to a simplified form of taxation;
4. To confirm the conditions for the application of UTII, the unified agricultural tax and the patent taxation system;
5. To enter information into statistical forms No. P-4 and No. PM, as well as for other purposes.

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The procedure for calculating the indicator for a month, a year

The average number of employees can be calculated at based on the following indicators:

• Average number of employees;
• Average number of part-time freelancers;
• The average number of employees who work according to the GPA.

If the enterprise employs only workers in , then the average number of employees, which will coincide with the average, will be sufficient.

Counting can be done for a certain period, most often - for a month and a year. Many modern enterprises have automated personnel accounting systems, which makes such work much easier.

Let's consider counting algorithm the average number of employees of the enterprise for the month and year.

Let's denote Main factors:

• HRC - the number of employees on the payroll;
• SCh – average number of employees;
• SSN – average number of employees;
• SChVS – average number of external part-time workers;
• SCHGPD – average number of employees according to GPA.

Let's calculate the average number of employees employees for the month, for which we summarize the list number of employees for each day of the month with weekends and holidays and divide the result by the number of calendar days of the month. Let's round the result up. IN non-working days the number is taken as for the previous working day.

The payroll number is determined according to working time sheets for a certain date. It includes all workers, including temporary or seasonal workers, those on sick leave, on a business trip, on vacation, on weekends, or working from home. IN this indicator Only external employees, persons working on the basis of the GPD, sent to another enterprise, undergoing training or advanced training are not included. For internal part-timers accounting is carried out once. Women on maternity leave are included in the payroll, but not in the average payroll.

TSS for the month = Sum of TPP for all days of the month. / Number of calendars days months

This formula is suitable for full-time workers. In the case of calculations for employees working part-time work time, the average number of employees is determined in proportion to the amount of time worked:

TAV for the month of part-time workers = Total time worked per month at one o'clock. / Normal working hours day at hour. / Number of workers days months

The total SSC of workers will be equal to the sum of the SSC of workers with full and part-time employment.

Let's calculate average number of part-time freelancers per month:

Hours of work per month = Total time worked per month. at one o'clock. / Regular cont. slave. day at hour. / Number of workers days months

Days of sick leave or vacation of external part-time workers are taken into account by the number of hours for the previous working day.

Let us determine the average number of persons employed under civil law contracts per month:

SCHGPD for the month = Sum of the number of persons with GPD for each day of the month. / Number of calendars days months

This category does not include employees who have an employment contract in the same organization, as well as individual entrepreneurs. The number for weekends and holidays is taken into account as for the previous working day.

Let's calculate the average number employees per month:

SCH for a month = SChVS for a month + SCHVS for a month + SCHGPD for a month

Let's calculate the average number employees per year:

Average for the year = Sum of average for all months of the year / 12 months

You can also calculate the average number for the year by the sum of three average indicators for the year (for main employees, external part-time workers and those working under the GPA).

Calculation example

Let's calculate the average number of employees per industrial enterprise in December 2015. In this month, 100 people were employed in production. Of them:

• 50 people – full-time employees;
• 25 people – in the state part-time (4 hours).
• 15 people – external part-time workers (4 hours);
• 10 people – employed on GPA terms (under contract agreements);
• 3 full-time employees are on maternity leave.

The company has a five-day work week and a 40-hour workweek.

The number of working days in December 2015 was 23.

TSS for full-time employment = (50 people – 3 people) 31 days. / 31 days = 47 people

SCN of part-time employment = (4 hours 23 working days 25 people) / 8 hours / 23 working days days = 12.5 people

Total number of people = 47 people. + 12.5 people = 59.5 people

SCHS = (4 hours 23 work days 15 people) / 8 hours / 23 work days days = 7.5 people

SCHGPD = 10 people. 31 days / 31 days = 10 people

Thus, as a result average number of employees for December 2015 = 59.5 people + 7.5 people + 10 people = 77 people

Preparation of the necessary reporting document with this information

In practice, this indicator is used to fill out statistical reporting forms. The report is submitted to the tax authority. If we're talking about about individual entrepreneurs, this is carried out at the place of residence of the entrepreneur, in the case of an LLC - at the location (legal address) of the organization. This form is submitted until January 20 the year following the reporting year.

Report form consists of one sheet, on top of which is indicated the TIN (for an entrepreneur or organization), as well as the checkpoint (for an organization). In the “TIN” field, you can put either dashes in the two outermost cells, or two zeros in the first two cells.

For the submission line, you must indicate the name and code of the tax authority. Below is the full name of the organization as in constituent documents or full name of an individual entrepreneur.

When submitting a report for the previous year, record the indicator as of January 1 of the current year. The value is indicated in whole units, rounded according to mathematical rules. If there are empty cells, dashes are placed in them.

The completed form is signed by the manager/entrepreneur or his legal representative, the signature is deciphered, the date of approval and stamp are affixed. If the report is carried out by power of attorney, then its details must be indicated, and a copy is attached to the documents.

Today MirSovetov will tell you how to correctly calculate the average headcount. The average number of employees is calculated using forms No. 1-T “Information on the number and wages of employees” and No. P-4 “Information on the number, wages and movement of employees.” Form No. 1-T is submitted once a year, and form No. P-4 is submitted to the statistics service monthly.

The average headcount is calculated in accordance with the Instructions for filling out federal statistical observation forms, approved by Rosstat Order No. 435 dated October 24, 2011.

Technology for calculating the average number of employees

In order to calculate the average number of employees per month, it is necessary to sum up the number of employees for each calendar day of the month (from the 1st to the 30th or 31st), including holidays and weekends, and then divide the resulting value by the number of calendar days. days in a given month. In other words, the calculation of the average number of employees is the arithmetic average of the number of employees on the payroll for a specific month.

The number of employees on a non-working day is considered equal to the number of employees on the previous working day, regardless of the number of holidays and weekends. The payroll number is taken into account based on personnel orders, and employment contracts. The number of employees on the payroll should be determined on the basis of the accounting sheet, which is maintained at the enterprise on a daily basis. This dependence is due to the fact that it is in the working time sheet that employees’ attendance at work is noted and non-working days are established.

Headcount structure

The payroll includes all employees performing labor duties on a reimbursable basis, and the owners of the enterprise receiving a salary. If an employee is officially registered for work, then he is taken into account in the payroll, regardless of whether he worked during a given period or was absent for any reason.

1. Women on maternity leave.
2. Persons on leave in connection with the adoption of a newborn child directly from the maternity hospital.
3. Persons on parental leave.
4. Persons on additional leave without pay.

Accounting for employees who worked part-time

The list number of employees who have not worked full time, is taken into account in proportion to hours worked in the following order.

1. Calculation of the total number of man-days worked by a given employee.

   To calculate the total number of man-hours worked by a given employee, it is necessary to divide the total number of man-hours worked in a given month by the length of the working day, based on the length of the working week.
   

   For example, if the internal regulations establish a 40-hour, five-day week, then the denominator will be eight.

2. Determining the average number of employees who have worked part time, in accordance with full employment.
   

   For this purpose, it is necessary to obtain the quotient by dividing the person-days worked by the number of working days in the reporting month. Moreover, sick days and vacations falling on working days are conditionally included in the calculation based on the previous working day.
   

   If certain categories of employees (disabled people, minors, etc.) are provided for a reduced working day by law, then such employees in the average number are counted as whole units.

An example of calculating the average number of employees

For example, a company employs 6 people, of which one worker works 4 hours a day (5 days a week). There are 30 days in a reporting month. The norm of working days is 21 days.

Let's calculate the average number of employees who worked part-time:

1. Let's determine the total number of man-days worked in the reporting month: 21 x 4 / 8 = 10.5.
2. Let's determine the average number of part-time workers: 10.5 / 21 = 0.5.

The average number of part-time workers will be 0.5.

To calculate the average number of employees who have worked full time, we will compile tables.

Calculation of the average number of employees

The tables show that four employees worked a full month, and one started working on the 7th.

Based on the above data, the average number of employees will be equal to (6 x 4 + 24 x 5) / 30 = 4.8.

We hope that MirSovetov helped you understand the calculation of the average headcount.

The number of people employed in the country's economy is the totality of workers at enterprises of all forms of ownership. When calculating this indicator, it is important to avoid repeated calculations, since many people work for several organizations at once. The admission and departure of employees are formalized by order of the director. The accounting department should also have a calculation of the average number of employees (for 2014, for example). This data is submitted when filling out forms RVS - 1 and 4-FSS.

Concept

— 2 employees worked 4 hours for 10 days. They are counted as 0.5 units;

— 3 people worked 2 hours for 20, 7 and 5 days respectively. They are counted as 0.25 people (2\8).

The average number of such employees was:

(0.5 x 10 x 2 + 0.25 x 20 + 0.25 x 7 + 0.25 x 5) : 20 working days in a month = 0.9 people.

This figure will be used in further calculations.

Data for the quarter and longer periods

The number of employees for three months is determined by summing up the data for the previous 90 days and dividing the sum by 3.

Example

In January, the organization employed 494 people, in February - 498 people, in March - 502 people. NFR = (494 + 498 + 502) : 3 = 498 people.

If the enterprise operated for an incomplete quarter, then the calculation is made by summing up the data for the months and dividing the amount by 3. The formula for calculating the average number of employees for the year is similar. The data for all months worked is summed up, and the resulting result is divided by 12. Here's how to calculate the average number of employees for the year for the Federal Tax Service.

Example

Let us leave the conditions of the problem of the previous example. For six months, NPV can be calculated in two ways: based on monthly and quarterly data.

SCHR option 1 = (215 + 221 + 215 + 235 + 228 + 224): 6 = 223 people.

SCHR option 2 = (217 + 229) : 2 = 223 people.

The average number of employees per year is calculated in a similar way.

An example of calculating the cost of financial resources for newly created organizations

The enterprise operated for an incomplete period. The organization was founded on November 26. On this day, 150 people worked on it. Three days before the end of the month, 15 more employees were hired. The NHR for December was 168 people. How to calculate the average number of employees for the year?

NHR for November = (150 x 3 + 165 x 2): 30 = 26 people.

NFR for 4 quarters = (26 + 168) : 3 = 64.6 people.

NHR for the year = (26 + 168): 12 = 16.17 people.

The enterprise, which operated for more than one month, employed 17 people per year. These workers could be part of other enterprises the rest of the time. There they are also taken into account in proportion to the operating time. It doesn’t matter how many enterprises a person worked at in a year. It is counted as a whole unit only if it worked for all 12 calendar months. The calculation is always proportional. If a person worked for 4 months, then in the calculation he will be taken into account as 4/12 = 0.33.

Task

The LLC has a 40-hour, 5-day week. From January to November, 15 people worked; in December, four people were laid off. For September and October, part-time contracts were concluded with 5 employees, under which they worked 4 hours daily. During the year, the company employed 3 part-time workers who are registered with another company. How to calculate the average number of employees for the year? Formula:

(NW Jan + … + NW Dec) : 12

Since part-time workers are not taken into account in the calculation, from January to November the NFR was equal to 15 people, in December - 11. Let's count the number of people who were not present at the enterprise all the time. In September and October there were 22 working days:

(4 hours x 5 employees x 22 days) : 8 hours: 22 days = 2.5 people

The NFR for September and October was: 15 + 2.5 = 17.5 people.

Let's substitute these values ​​into the formula:

NHR for the year = (15 x 9 + 17.5 x 2 + 11): 12 = 181: 12 = 15 people.

Conclusion

In order to account for the workforce at the enterprise, as well as generate statistical data, the average headcount indicator is calculated. It represents the number of persons who work in an organization in a certain period. First, the value of the indicator is calculated for a day, then for a longer period. The features of calculating each figure are different, but general rule one thing: when calculating, double counting should not be allowed. One and the same person can work in several structures at the same time. Therefore, external part-time workers, dismissed workers, military personnel and other persons are not taken into account in the organization’s payroll. Data calculated over short period(day, month), are used to calculate the indicator for a longer period (six months, year).