Average pay part-time. Who are external and internal part-time workers?
When calculating the number of employees, you should be guided by Rosstat Resolution No. 69 dated November 20, 2006 (hereinafter referred to as Resolution No. 69). It details how to determine payroll the composition of the organization and the total number of all employees, including external part-time workers and those working under civil contracts.
Average headcount
Basically the accountant calculates average number workers. For example, in one of the options for calculating the share of profit attributable to separate divisions, it is necessary to determine the share of the average number of employees (Article 288 of the Tax Code of the Russian Federation). This indicator is also used in Chapters 21 “Value Added Tax” (Article 149 of the Tax Code of the Russian Federation), 24 “Unified Social Tax” (Article 239 of the Tax Code of the Russian Federation), etc.
In addition, the opportunity to take tax reporting in paper form is provided based on this criterion. This is defined in Article 80 of the Code. Let us recall that in 2007, taxpayers whose average number of employees in 2006 did not exceed 250 people had this right. This is established in paragraph 6 Federal Law dated December 30, 2006 No. 268-FZ. From January 1, 2008, the limit will be 100 people. Other taxpayers must submit tax returns V in electronic format, unless a different procedure for presenting information constituting a state secret is provided for by law Russian Federation.
Daily employee count
The average number of employees for the period is calculated based on the number of employees for each calendar day according to the working time sheet. (Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 approved unified forms No. T-12 “Working time sheet and calculation of wages” and No. T-13 “Working time sheet.”)
The list of employees for each calendar day includes employees with whom an employment contract has been concluded and who perform permanent, temporary or seasonal work for one day or more, in particular working owners of the organization. The list of employees for each day takes into account those actually working and those absent from work for any reason. This is provided for in paragraph 88 of Resolution No. 69. In other words, an employee on vacation or a business trip is included in the payroll for these days. Workers, including those employed part-time, are included in the payroll as a whole unit. Those who receive more than one rate in one organization or are registered as internal part-timers, are also counted in the payroll as one person (whole unit).
Workers who are not taken into account in the calculation are listed in paragraph 89 of Resolution No. 69. These are external part-time workers, employees performing work under a contract, etc.
An employee who is on the payroll of an organization and has entered into a civil law agreement with it is counted in the payroll and average payroll once at the place of his main job.
As of October 31, 2007, the organization included employees with whom an employment contract was concluded:
— full-time — 150 people. Of these on this moment 10 people are on sick leave, 3 people have been sent to educational institutions for advanced training outside of work and receive a stipend at the expense of the organization, 1 person committed absenteeism;
— part-time — 40 people;
- homeworkers - 2 people.
14 people work under contract agreements. The organization has a single owner (founder), who is not an employee.
The headcount as of October 31, 2007 will be 189 people. (150 people - 3 people + 40 people + 2 people). Employees sent for training in this case are not taken into account (subparagraph “e”, paragraph 89 of Resolution No. 69).
Please note: the number of employees on the payroll is determined for each calendar day of the month, including non-working holidays and weekends.
Calculation for the period
The average headcount is calculated for the period. To determine the average number of employees per month, you must first add up the data on the payroll for each calendar day of the month, and then divide the resulting amount by the number calendar days month. For example, for October, the payroll number from the 1st to the 31st, including weekends, is summed up. The result is divided by 31. The number is shown in whole units.
- women who were 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 additional leave for child care;
- employees studying in educational institutions and on additional leave without pay wages, as well as those entering educational institutions who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation.
In addition, some categories of employees are taken into account in the calculation of the average number of employees in a special manner.
Thus, persons who are not on the payroll and hired to work under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) are taken into account in the average number of employees as whole units based on the days they report to work.
Payroll employees who work part-time under employment contracts are included in the average payroll in proportion to the time worked at a part-time rate. The calculation can be carried out in two ways.
Method 1. First, the total number of man-days worked by such employees is calculated. To do this, the number of man-hours worked in the reporting month is divided by the length of the working day based on the length of the working week (Table 1).
Then it is determined average number part-time workers for the reporting month in terms of full employment. Man-days worked should be divided by the number of working days in a given month.
Method 2 (simplified). Employees are counted for each working day in proportion to the time worked. The resulting value is multiplied by the number of days they worked and divided by the number of working days in the month.
An organization with a 40-hour, five-day work week has three part-time employees. work time(Table 2.).
Table 1. Working hours
Table 2. Time worked by employees on part-time days in October 2007
Let's calculate the average number of employees per month in two ways.
Method 1. During the month, employees worked a total of 230 person-hours (16 person-hours + 76 person-hours + 138 person-hours). Total number - 28.75 person-days. (230 person-hour: 8 hours). The average number of employees in October is 1.25 people. (28.75 person-days: 23 days), where 23 days is the number of working days in October. In whole units - 1 person.
Method 2. For each working day, these employees are accounted for as follows: A.N. Ivanov as 0.25 people. (2 hours: 8 hours), V.I. Petrov - 0.5 people. (4 hours: 8 hours), K.B. Sidorov - 0.75 people. (6 hours: 8 hours). Then man-days for the month are calculated: A.N. Ivanov - 2 person-days (0.25 people x 8 days), V.I. Petrov - 9.5 person-days (0.5 people x 19 days), K.B. Sidorov - 17.25 person-days. (0.75 people x 23 days).
The average number in whole units will be 1 person. [(2 people + 9.5 people + 17.25 people) : 23 days].
As you can see, the result when calculating using any method is the same.
If part-time employees were absent from work (due to illness, on vacation, etc.) on working days, the hours worked on the previous working day are conditionally included in the number of man-hours worked.
Please note: the group under consideration does not include certain categories of workers who, according to the law, are entitled to reduced working hours. These are, for example, workers under the age of 18, workers engaged in work with harmful conditions labor, women who are given additional breaks from work to feed their children, women working in rural areas, disabled people of groups I and II, as well as persons transferred to part-time work on the initiative of the administration (without the written consent of employees). Such employees are counted as a whole unit.
The following employees work at Gamma LLC under employment contracts:
- full-time (with a 40-hour, five-day schedule) working week) - 10 people, of which 1 person was on study leave without pay from October 1 to October 14, in accordance with the law;
— for 0.5 salary (4 hours a day) — 1 person;
- with reduced working hours - disabled group I (35 hours per week).
In total, there are 12 people in the organization.
All employees are included in the payroll for each calendar day. When calculating the average headcount from October 1 to October 14, an employee who was on study leave is excluded. An employee who is required by law to have a reduced working day is taken into account for this indicator as a whole unit. For a part-time employee, the calculation is made separately: 4 hours x 23 days. : 8 days : 23 days = = 0.5 people, where 23 days is the number of working days in a month. The head count for October 2007 is given in table. 3.
Thus, from October 1 to October 14 inclusive, 10.5 people are included in the average payroll, and from October 15 to October 31 - 11.5 people. total amount is 342.5 people. (10.5 people x 14 days + 11.5 people x 17 days). The average headcount for the month in whole units is 11 people. (342.5 people: 31 days), where 31 days is the number of calendar days in October.
Table 3. Average number of employees for October 2007
date | Headcount | Including employees | Number of part-time workers to calculate the average payroll number | To be included in the average headcount (gr. 2 - gr. 3 - gr. 4 + gr. 5) |
|
part-time | not included in the average headcount |
||||
The average number of employees for a quarter is determined by summing the average number of employees for all months of the organization’s operation in the quarter and dividing the resulting amount by 3. The calculation is carried out similarly for any period of the year.
Let’s say that an organization needs to determine the average number of employees for 9 months of 2007. The average headcount for each month of this period is given in table. 4.
The average number of employees of this organization for 9 months of 2007 will be 177 people. (1594 people: 9 months).
Table 4. Average number of employees by month
The average number of employees for the year is determined by summing the average number of employees for all months of this year and dividing the resulting amount by 12.
The organization operates part-time
The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner.
Alpha LLC was registered on September 25, 2007. In table Table 5 shows data on the payroll number of employees from September 25 to September 30. Let’s assume that all employees on the payroll are included in the calculation of the average payroll number.
When determining the average headcount for September, it is necessary to divide the resulting amount by the total number of calendar days in the month, that is, by 30, regardless of how many days the company worked. The average number of employees for September will be 5 people. (148 people: 30 days).
The average number of employees for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the resulting amount by 3.
Let's use the condition of the previous example and calculate the average headcount for the third quarter of 2007. It will be 2 people. (5 people: 3 months).
To determine the figure for 2007, you should add up the data for all months of the organization’s operation and divide the resulting amount by 12. Let’s assume that the average number of employees of Alpha LLC was 52 people in October, 60 people in November, 66 people in December. Thus, the average headcount for the year is 15 people. [(5 people + 52 people + 60 people + 66 people) : 12 months].
Average number of employees
In some cases, it is necessary to calculate not the average number of employees, but the average number of employees. The restriction on this indicator is established for organizations that have the right to apply a simplified taxation system (clause 3 of Article 346.12 of the Tax Code of the Russian Federation). When calculating the single tax on imputed income for certain types of activities, the number of employees is used as a physical indicator, which is defined as the average number of employees in an organization or individual entrepreneur for each calendar month (Article 346.27 of the Tax Code of the Russian Federation). In addition, one of the criteria for classification as a small and medium-sized enterprise is the average number of employees. Restrictions on this indicator are established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ.
The average number of employees includes (clause 86 of Resolution No. 69):
— average number of employees;
— average number of external part-time workers;
— the average number of employees performing work under civil contracts.
Let us recall that external part-time job is the performance by an employee of regular paid work on the terms employment contract in his free time from his main job with another employer. The employment contract must indicate that the employee works part-time (Article 282 of the Labor Code of the Russian Federation).
The duration of part-time work does not exceed 4 hours a day. On those days when the employee is free from work at his main place of work labor responsibilities, he can work part-time full time (shift). During one month (or other accounting period), the duration of working hours should not exceed half monthly norm working hours (standard working hours for another accounting period) established for the corresponding category of workers. This is stated in Article 284 of the Labor Code.
The average number of external part-time workers is determined in the same manner as the number of part-time workers.
The calculation of the average number of persons working under civil contracts is similar to the calculation of the average number of employees. These employees are counted for each calendar day as whole units throughout the entire contract period, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or holiday (non-working day). The calculation does not take into account:
— individual entrepreneurs without education legal entity who entered into a civil contract with the organization and received remuneration for work performed and services rendered;
— non-registered persons who have not entered into civil law agreements with the organization.
CJSC Omega has entered into the following contract agreements:
— with an employee of the organization from October 8 to October 12, 2007;
- two citizens who are not employees of the organization, from October 1 to October 12 and from October 8 to October 25;
- individual entrepreneur from October 1 to October 31.
An employee of an organization is taken into account only as part of the average number of employees; an individual entrepreneur is also not included in the calculation of the average number under civil law contracts.
Table 6. Average number of employees of the organization for each month of 2007
Month | Average salarynumber, people | Average number, people |
|
external part-time workers | working under civil law contracts |
||
For the first quarter | |||
For the second quarter | |||
For half a year | |||
September | |||
For the third quarter | |||
In 9 months | |||
For the fourth quarter | |||
Thus, from October 1 to October 7 and from October 15 to October 25, the number of people for each calendar day was 1 person, from October 8 to 12 - 2 people, October 13 and 14 - 2 people (on weekends the number is taken equal to the previous working day) , from October 26 to October 31 - 0.
The total number for the month is 32 people.
The average number per month is 1 person. (32 people: 31 days).
To determine the average number for a period, it is necessary to sum up the data for each month of this period and divide the resulting amount by the number of months.
In conclusion, we calculate the average number of all employees of the organization for the period and fill out the reporting form, which must be submitted to tax office.
Delta LLC has switched to a simplified taxation system since 2007. During the period of application of this special regime, the average number of employees of the company for the tax (reporting) period should not exceed 100 people.
Data on the number of employees of the organization are given in table. 6.
At the end of the first quarter of 2007, the average number was 92 people. [(262 people + 13 people) : 3 months], for half a year - 98 people. [(517 people + 20 people + 50 people) : 6 months], for 9 months - 98 people. [(776 people + 22 people + + 81 people) : 9 months], per year - 101 people. [(1065 people + 44 people + 106 people) : 12 months]. The company loses the right to apply the simplified taxation system from October 2007 and from the fourth quarter is obliged to calculate taxes according to the general system.
Before January 20, 2008, the organization must submit information on the average headcount for 2007 in the form approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@. This figure is 89 people. (1065 people: 12 months). Consequently, in 2008, the organization has the right to submit reports to the tax authorities for paper media. The basis is paragraph 3 of Article 80 of the Tax Code of the Russian Federation.
The information required to fill out the form is given in table. 7.
Table 7. Data to fill out the form
Annually information on the average number of employees for last year All organizations and individual entrepreneurs provide tax information. 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 an employment relationship with the employer; the resulting figure is not divided by the number of months.
Why is this necessary?
SHR are used for statistical purposes and correct calculation of 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 electronically. 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 an automated personnel accounting system to calculate headcount. 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.
Personnel documents are important for determining the SHR: orders for hiring employees, transfers, dismissals, business trips, etc. The necessary information may be contained in the employee’s personal card, payslip, 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 SCHR |
|
|
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 the total number of 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 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. To automatically determine the HR, you can use an online calculator for a personnel or salary system, 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 the non-full-time workforce | 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 a 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 NSR 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 authorities to mark. Two copies should be submitted. One for the Federal Tax Service, the second, with a mark of acceptance, for filing with annual reporting organizations.
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 to electronic channels communications. To do this, you need to enter into an agreement with a specialized company. It will install the program and issue an email digital signature. The taxpayer has the right to use paid service upon 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.
The procedure for calculating the number of employees is determined by law and established in Rosstat Resolution No. 69 dated November 20, 2006 (hereinafter referred to as the Resolution).
Headcount
The full list of employees who are included in the payroll contains clause 88 of the Resolution. Let's present it below, but for now we'll suggest you remember a few rules for calculating payroll numbers:
1. The payroll includes all employees included in labor relations with the employer. Simply put, those with whom an employment contract (both fixed-term and indefinite) was concluded and who performed permanent, temporary or seasonal work for one day or more.
2. When calculating the indicator, owners of organizations who worked and received wages in their company are taken into account.
3. The list of employees for each calendar month takes into account both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism).
4. The payroll number for each day must coincide with the data in the employees’ working time sheet.
Document fragment. Clause 88 of Rosstat Resolution No. 69 dated November 20, 2006.
Workers who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not many of them, so we advise you to remember them all:
- external part-time workers;
- performing work under civil contracts;
- working under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and are included in the average number of employees;
- transferred to work in another organization without pay, as well as sent to work abroad;
- those aimed at studying outside of work, receiving a scholarship at the expense of these organizations;
- those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. Such employees are excluded from the payroll from the first day of absence from work;
- owners of the organization who do not receive wages;
- lawyers;
- military personnel.
- homeworkers,
- internal part-timers,
- employees registered in one organization for two, one and a half or less than one rate,
- persons hired on a part-time, part-time or half-time basis.
Average headcount
The very name of the indicator tells us that the average number of employees is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations. Next, we will show all the calculations using examples. But first we draw your attention to important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:
- women on maternity leave;
- persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as on additional parental leave;
- employees studying in educational institutions and on additional leave without pay;
- employees entering educational institutions and on leave without pay to take entrance exams.
- Order for employment (form N T-1),
- Order on transfer of employees to another job (Form N T-5),
- Order on granting leave (Form N T-6),
- Order to terminate the employment contract (Form N T-8),
- Order to send an employee on a business trip (Form N T-9),
- Employee personal card (form N T-2),
- Timesheet for recording working hours and calculating wages (form N T-12),
- Working time sheet (form N T-13),
- Payroll statement (Form N T-49).
Let's move on to the calculations
The average number of employees per month is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days in the month.
Please note: the calculation takes into account holidays (non-working days) and weekends. The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if it’s a weekend or holidays are several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday. This condition is contained in paragraph 87 of the Resolution.
Example 1. LLC "Kadry Plus" employs 25 people under employment contracts. Set schedule work - 40-hour, five-day work week. The payroll as of November 30 is 25 people.
From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.
On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.
From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him.
On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with probationary period two month.
On December 24, driver Gorbachev submitted his resignation letter and next day didn't go to work.
Weekends and holidays in December there were 1, 2, 8, 9, 15, 16, 22, 23, 30, 31. Therefore, on these days the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.
Of the workers listed above, the December payroll will include:
- Ivanov - from December 1 to December 31,
- Petrova - from December 1 to December 31,
- Sidorov - from December 10 to 31,
- Alekseeva - from December 18 to 31,
- Bortyakova - from December 19 to 31,
- Vikulov - from December 20 to 31,
- Gorbachev - from December 1 to December 24.
Petrov’s accountant is not taken into account in the average headcount (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.
For clarity, let’s draw up a table that defines the payroll for December 2007:
The number of employees of LLC "Kadry Plus" in December 2007
|
Day of the month |
Payroll |
Of these are not included |
Turn on |
Let's calculate the average headcount for December:
802 person-days : 31 days = 25.87 people
In whole units it will be 26 people.
The rules for calculating the average number of employees for a quarter, year or other period are as follows: it is necessary to add up the average number of employees for each month of the period and divide by the number of months. Let's say, if you want to know the indicator for a quarter, then you need to divide by 3, if for a year - by 12. In this case, the indicator obtained for the month should not be rounded to whole units. Only the final result of the average headcount for billing period.
Four nuances when calculating the average number of employees
Point 1. If the organization carried out less than a month entrepreneurial activity, then it should calculate the average number of employees for this period as follows. The sum of payroll employees for all days of work must be divided (oddly enough) by the total number of calendar days in the month (clause 90.8 of the Resolution). Similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate an indicator for a quarter or a year, then, regardless of the duration of work in the period, it is necessary to add up the average number of employees for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the indicator for the entire year 2007, then it must add the average number of employees for November and December and divide the resulting value by 12.
Example 2. The newly formed Lyubava LLC began operating on October 25, 2007. As of this date, the payroll number of employees was 4 people. On October 30, employment contracts were concluded with three more people. Until the end of 2007, there was no movement of personnel.
Work schedule: 40-hour, five-day work week.
Let's calculate the average number of employees of the company for 2007.
1. The list of employees for October is shown in Table 2:
List of employees of Lyubava LLC in October 2007
|
Day of the month |
Headcount, |
Including included in |
2. Determine the average number of employees by month.
For October it is equal to 1.1 people. (34 person-days: 31 days).
Since in subsequent months the payroll of employees did not change for each day, the average number of employees for November will be 7 people. (210 person-days: 30 days) and for December also 7 people. (217 person-days: 31 days).
3. Let’s calculate the average number of employees for 2007:
(1.1 people + 7 people + 7 people): 12 months. = 1.26 people
In whole units it will be 1 person.
Nuance 2. If an organization was formed as a result of the reorganization or liquidation of a company or on the basis of separate or non-independent divisions, then when calculating the average number of employees, it must take into account the data of its predecessors.
Nuance 3. Organizations that have temporarily suspended work for reasons of production and economic nature determine the average number of employees based on general rules.
Nuance 4. If the organization's employees own initiative transferred to part-time (part-time work week) or working at half the rate (salary), you need to remember the following. In the payroll, such persons are counted for each calendar day as whole units, while in the average payroll - in proportion to the time worked (clauses 88 and 90.3 of the Resolution). The calculation algorithm is given in example 3.
Please note: if a shortened (part-time) working day (working week) is provided to employees in accordance with the law or at the initiative of the employer, then they should be counted as whole units for each day. These categories of workers include minors, people employed in jobs with hazardous working conditions, women who are given additional breaks from work to feed a child or who work in rural areas, disabled people of groups I and II.
Example 3. The Lux company has a 5-day, 40-hour work week. The payroll consists of 2 people who, on their own initiative, work part-time. So, in December, Lebedeva worked 13 days, 5 hours a day, Sanina - 17 days, 7 hours. In December 2007 there were 21 working days.
It is necessary to determine the average number of employees for December.
1. We determine the total number of man-days worked by these individuals (in our case, Lebedeva and Sanina).
To do this, divide the total number of man-hours worked in the desired month (December) by the length of the working day. The number of man-hours worked by Lebedeva is 65 man-hours (13 days x 5 hours), and by Sanina - 119 man-hours (17 days x 7 hours). To determine the length of the working day, you need to divide the number of working hours per week by the number of working hours per day. In our case it will be equal to 8 hours (40 hours: 5 hours). The total number of person-days will be 23 person-days. ((65 person-hours + 119 person-hours): 8 hours).
2. Next action We calculate the average number of part-time workers per month in terms of full-time employment. To do this, divide the result by the number of working days in the month (there are 21 in December). We get 1.1 people. (23 person-days: 21 days).
3. To determine the average number of employees for a month, add the previous indicator and the average number of other employees. That is, it is necessary to keep separate records of such employees.
In our case, the company has only 2 part-time employees, so the average headcount for December will be 1.1 people. In whole units - 1 person.
Average number
To calculate this indicator, we need to determine the average number of external part-time workers and persons performing work under civil contracts.
The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of part-time workers.
And the average number of persons performing work under civil contracts is determined according to the general rules for calculating the average number of employees. But there are still some peculiarities. So, if an employee on the payroll of a company has entered into a civil law agreement with it, he is counted only in the payroll and only once (as a whole unit). Also, the average number of employees under civil contracts does not include individual entrepreneurs.
Thus, by adding all three indicators, we can determine the average number of employees. Note: it must be rounded to whole units.
SCH or average number of employees is the number of employees of an enterprise on average for a certain period. Determining this value is required for statistical accounting and taxation. According to the law (clause 7 of article 5 of the law of December 30, 2006 No. 268-FZ), each individual entrepreneur and head of the organization must submit this data to tax service annually. In addition, data on the SSC is required when filling out the following forms:
1. N PM “Information on the main performance indicators of a small enterprise”;
2. P-4 “Information on the number, wages and movement of workers”;
3. N MP (micro) “Information on the main performance indicators of a micro-enterprise”;
Also, data on the average number of employees is necessary when confirming the rights and benefits when calculating taxes for enterprises that employ the labor of disabled people.
: as usual, during pregnancy and vacation, after dismissal.
Coming up with a company name - what could be easier? But it's not that simple!
Delivery deadlines
The SSC must be submitted no later than January 20 of the current year. That is, information on the average number of employees for 2013 should be received by the tax service on January 20, 2014. There are exceptions to the deadlines for submitting this data, for example, if the enterprise was recently registered, or the company underwent a reorganization. Then the information must be provided no later than the 20th day of the month following the month of creation or reorganization of the enterprise. The deadlines are strictly regulated by clause 3 of Art. 80 Tax Code RF 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.
Calculation formula
The employee's annual average is calculated by summing the employee's average for the months of the reporting year and dividing this amount by 12.
Calculation of employees' monthly average is carried out using the following formula:
MSS per month = ∑MSS per day/K day, where
— “∑SSCH per day” — the sum of the average number of employees for each calendar day of the month
— “By day” — the number of calendar days of this month.
Therefore, to calculate the average headcount for the year, the following formula is obtained:
MSS for the year = (∑MSS per month)/12, where
— “∑SSN per month” – the sum of the average number of employees for all months of the reporting year.
The average headcount for the quarter is calculated as follows:
MSS per sq. = ∑SSCH per month. quart/3, where
— “∑SSCH per month. quart" - the sum of the average number of personnel for all months of the quarter.
The calculation of the employee's financial balance must be carried out by the entrepreneur himself (accountant of the enterprise) independently and then sent to the Federal Tax Service using the KND form 1110018.
Form (sample)
When calculating, you should remember that the number of employees on a weekend or holiday is equal to the working day before it. If there are several weekends or holidays in a row, the number of each of them will also be equal to the working day before them.
The following employees are included in the average headcount in whole units:
— those who actually showed up for work, including those who could not work due to downtime
- employees who were on business trips, if they retained their wages in the organization
— employees on sick leave (during the entire period of illness before coming to work with a certificate of incapacity for work)
- those who committed absenteeism
- part-time or part-time employees who are also hired on a part-time basis. Counted for each calendar day.
- who were on good reason and with permission from the administration on leave without pay,
- employees who took part in various strikes
— those undergoing training in educational institutions, postgraduate schools and on study leave with partial and full salary retained
- located in additional and annual holidays, which were provided in accordance with the legislation of the Russian Federation, labor and collective agreements. Also, employees on vacation further dismissal
- those who received time off for working on a holiday or day off
- workers on a rotational basis
Persons working part-time are counted in proportion to the time they worked
How to calculate?
The calculation of their average number is carried out in the order outlined below:
a) the total number of man-days worked is calculated. The total number of man-hours for the month of the report is divided by the duration of a full working day in a given enterprise (by 7.2 hours, or by 8 hours, or by 4.8 hours). Calculation formula:
K person.day = ∑K person.hour/T worker, where
— “Trab” – time of the working day
— “∑K person-hour” – the number of man-hours in total for the reporting month
— “To person days” — the total number of person days worked by the employee
b) the average number of part-time employees for the reporting month is determined in terms of full-time employment. The number of man-days worked is divided by the number of working days in the reporting month according to the calendar. Calculation formula:
SSC is incomplete. = K person days/K work days, where
- “SSCh is incomplete.” — average number of part-time employees for the month of the report
— “To workdays” — the number of working days of the report month according to the calendar.
When calculating the SCN of part-time employees, do not forget that:
— Persons who are employed part-time on the initiative of management should be included in the calculation of the average number of employees as whole units;
— Employees for whom, according to the legislation of the Russian Federation, partial duration operating time, incl. disabled people must be counted as whole units in the SSC.
The average headcount does not include:
— performing work under civil contracts
- lawyers
- military personnel performing duties military service
- owners of the enterprise who do not receive wages
- members of the cooperative who did not enter into an employment contract
- transferred to work in another company, without pay
— persons who are involved in work through special contracts with government organizations
— those sent by the enterprise to study in educational institutions with direct separation from work, receiving a scholarship at the expense of the enterprise
— hired from other companies on a part-time basis
Example of monthly average number of employees
The monthly SSC of employees of Primer LLC for March 2014 is calculated. The organization has 20 employees, 16 of whom worked the full month.
Employee Ivanov P.S. was on sick leave from March 4 to March 11, he is included in the calculation as a whole unit for each day, because employees who do not show up for work due to illness are paid in the SSC.
Petrov A.P. is external part-time worker, so it is not included in the SSC.
Sidorova E.V. is on maternity leave. This employee is not included in the SSC.
Sergeev I.D. worked for the entire month only 4 hours a day; when determining the average wage, he will be taken into account in proportion to his time worked.
As a result, the monthly SCN of employees will be 16+1+20/31+4*31/8/31=16+1+0.7+0.5=18.2 people.
Fines
A report on the average number of employees is submitted to the tax service at the place of residence of the entrepreneur, i.e. at the place of registration of the organization or individual entrepreneur.
For failure to provide information about the SSC, liability is provided in accordance with clause 1 of Art. 126 of the Tax Code, and entails a fine of 200 rubles.
Late submission of information also entails a fine of 300 to 500 rubles.
The calculations themselves using the formulas do not present any particular difficulties; the main thing is to take into account all the nuances in specific cases, of which there are many in the average number.
One of the reports for the tax service that the head of the enterprise must submit is information on the average number of employees. Such a report contains data on a special form. Information is necessary to confirm the ability of an LLC or individual entrepreneur to work under simplified taxation systems, as well as to analyze insurance contributions of employers.
What is the average number of employees?
The very name “average number of employees” means average number of personnel of a certain structural unit for a period of time (month, quarter, year). This concept does not include:
- employees who are on maternity leave;
- workers who are on leave due to the adoption of a newborn child from a maternity hospital;
- persons undergoing training in educational institutions, undergoing advanced training courses, on additional leave without pay;
- persons who enter educational institutions or take preparatory courses without salary;
- external part-time workers;
- employees working under a civil contract;
- workers who were transferred under a contract to another country;
- employees who transferred to another company;
- owners of the organization, if they are not hired personnel and do not receive payment for their work;
- employees who wrote a letter of resignation due to at will and stopped showing up for work.
Personnel who have been sent on a business trip, are on leave or on sick leave are taken into account when calculating the average headcount.
The average number of employees is determined based on the number of personnel indicated on the dates included in the billing period. To compile this report, each employee is counted once, while each calendar day records both working and absent employees for a specific reason.
How to find the average number of employees - formula
The average number of employees of an individual entrepreneur or LLC is calculated by summing the number of personnel 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
Formula for calculating the average number of employees:
, Where
- Sdn – the sum of list numbers for all days of the month;
- Kdn – number of calendar days in a month.
If there are holidays in a month, the number of days before the holiday is taken for calculation.
Since the payroll number for a day is considered to be the sum of those who showed up and those who did not show up for work, the same calculation can be obtained using another formula:
Both the first and second formulas will give the same result. All calculations are based on calendar time (man-days). When using these formulas, the following must be considered:
- if an employee spent only half a day at his place, he is recorded in the report not as a whole unit for the time he worked, but in proportion to the period worked (exceptions to this rule include persons who work on a reduced schedule, established by law Russian Federation, for example, disabled people);
- persons whom the organization attracted under the terms of a separate contract (for example, military personnel) are recorded in the calculation as a whole unit according to the days spent at the workplace.
Calculation example
Let's 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 entire month without any absences.
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. he is an external part-time worker in the company, so he is not taken into account. Bulatetskaya S.N. is in maternity leave, therefore it is also not recorded in the calculation. Titova E.S. did not miss a single day of work, but she worked 4 hours every day, so the calculation will be indicated in proportion to the time worked.
There are 31 days in March. The average headcount of Omega LLC will be: 16+1+20/31+4x31/8/31=18.2 people. This formula is also important for compiling.
Which employees are taken into account when compiling the average headcount?
When determining the average number of personnel, the following are considered whole 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 salaries;
- employees who were on sick leave and submitted their sick leave certificate on time;
- persons on vacation (annual or additional);
- persons working part-time;
- 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 a 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.
Deadlines for submitting reports
Information must be provided once a year before January 20 of the current year. In other words, such a report for 2016 must be submitted to the tax office before January 20, 2017 at the place of registration of the LLC or individual entrepreneur. The requirements apply to all enterprises, regardless of their form of ownership. The only exceptions are companies that have been registered recently. In this case, the report must be submitted by the 20th day of the month following the month the organization was created.
If the enterprise worked less than a year, man-days for all 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 full month. In this case, man-days for all time worked are added and divided by the calendar duration of the current month.
Advice: if a company has temporarily suspended its activities, this does not exempt it from the need to compile an average headcount and submit a report to the tax service.
Average headcount when opening an LLC
The average number of personnel when opening an LLC is necessary for accounting, taxation, and payment. The main purpose of filling out this form is to determine the method of reporting. For example, companies with an average workforce of more than 100 people must submit declarations electronically. If this figure is less than 100 workers, then submission is possible both electronically and in paper form.
Also, the average number of employees 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, you do not provide information to the tax office on the average number of employees on time (by 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 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, there is only one CEO. Even if he is on unpaid leave, he still needs 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 employee accounting systems 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 manager (ranging from 200-700 rubles).
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