The average number of employees is part-time. Calculation of the average number of employees (examples, calculation formula)

By Order No. 428 of October 28, 2013 Rosstat has approved the Instructions for filling out statistical observation forms (hereinafter referred to as the Instructions), which are used to guide the calculation of the average number of employees in 2014. These Instructions must be applied when filling out a new form to the Pension Fund of the Russian Federation, as well as when filling out the form for 2014. Let's consider the procedure for calculating the average headcount, how to determine the period and by what rules it is calculated.

1. We find the payroll number for each calendar day in the month.
2. We calculate the average number of employees per month.
3. We calculate the average number of employees for the quarter.
4. We calculate the average number of employees for six months, 9 months or a year.

Formula for calculating headcount

The number of employees on the payroll is determined for each calendar day of the month. Each employee is defined as an entire unit.

The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

The list of employees who are taken into account when calculating the headcount is defined in paragraph 79 of the Guidelines. It includes:

1) those who actually showed up for work, as well as those absent due to downtime;

2) those who were on business trips, if they are retained in this organization, including employees who were on short-term business trips abroad;

3) missing as a result;

4) absent in connection with the performance of state or public duties;

5) hired on a part-time or part-time basis, as well as hired at half the rate (salary) in accordance with the employment contract or staffing table;

6) hired for a probationary period;

7) employees who have entered into an employment contract with an organization to perform personal work at home (homeworkers);

8) sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;

9) students and pupils of educational institutions working in organizations during practical training, if they are enrolled in workplaces (positions);

13) who had a day off according to the organization’s work schedule, as well as for overtime in the aggregate accounting of working hours;

14) those who received a day of rest for work (non-working days);

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

Detailed economic and statistical calculations are necessary for the organization in order to form a system, report and determine various types of 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, first of all, to fill out statistical reporting forms 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 generation of 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. Thus, in the statistical form P-4, both the average number and the average number are entered in separate columns; 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 the 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 sum up the number of employees on the payroll for each day of the month including weekends and holidays and divide the result by the number of calendar days of the month. Let's round the result up. On 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. This indicator does not include only external employees, persons working on the basis of the GAP, sent to another enterprise, undergoing training or advanced training. For internal part-time workers, 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, the average number of employees is determined in proportion to the amount of time worked:

TSS for the month of part-time workers = Total time worked for the 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 workers at an industrial enterprise in December 2015. 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 work week.

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 are talking about an individual entrepreneur, then 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 the constituent documents or the full name of the 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.

This cheat sheet will help you remember how to calculate the number of employees, as well as understand how the average number of employees differs from the average and when each of them is needed.

Average headcount

How is it calculated

The average number of employees is determined in accordance with the requirements of Rosstat. As the name of the indicator itself suggests, it is calculated based on payroll . For each working day of the month, it includes your employees, including those hired for temporary or seasonal work, both those present at their workplaces and those absent due to certain reasons, for example:

On a weekend or holiday, the payroll number is considered equal to the number for the previous working day.

The payroll does not include external part-time workers, as well as those with whom civil law contracts have been concluded. There are also categories of workers who are included in the payroll, but are not taken into account when calculating the average payroll number. These include:

Women on maternity leave;

Persons on parental leave.

An internal part-time employee of an organization is counted once (as one person).

If all your employees work full-time, then, knowing the payroll number for each day, you can determine the average payroll number for the month:

Average number of full-time employees per month = Sum of the payroll number of fully employed workers for each day of the month/Number of calendar days in the month

If you have employees who work part-time under an employment contract or by agreement with you, then their average number must be calculated in proportion to the time worked using the following formula:

Average number of part-time workers per month = (Time worked by part-time workers per month (in hours)/Usual working day in the organization in hours)/Number of working days in a month

Example: Let's say your organization operates on a regular schedule: 5 days a week with an 8-hour workday. And you have one employee who in a particular month worked only 3 weeks, 3 working days each, and another employee who worked 4 hours each working day for the entire month. There were 23 working days in the month. Then the average number of these workers will be:

8 hours x 3 work. days x 3 weeks + 4 hours x 23 work. days / 23 working hours day = 0.891 =1

For sick days and vacation days of part-time employees, the same number of hours is taken into account as on their previous working day.

Employees who work part-time at the initiative of the employer, as well as those for whom such a work schedule is established by law, for example workers aged 15-17 years, are included in the calculation as whole units, that is, taken into account according to the same rules as full-time workers.

Having information about the average number of now all employees for each month, you can calculate the figure for the year, which is rounded to the nearest whole number:

Average number of employees for the year = (Sum of average number of fully employed workers for all months + Sum of average number of part-time workers for all months)/ 12 months

By the way, if your organization was created only in 2013 and did not operate for a whole year, then when calculating the average headcount, the divisor of the final formula should still be 12 months.

When else might you need average staffing?

The average number of employees must also be determined, in particular:

Average number

How is it calculated

The average number is formed from the average number of employees, the average number of external part-time workers and those “working” according to the GAP. How to calculate the average number of employees per month and per year is described above. To calculate part-time workers per month, the same formula is used as for those working on the terms part-time work. The resulting values ​​do not need to be rounded to whole numbers, but can be left for further calculations with an accuracy of one decimal place. And the average number of persons with whom GPAs have been concluded for the performance of work or provision of services per month is calculated similarly to the average number of employees based on the duration of the contract.

If the GPA was concluded with your employee (with whom you also have an employment contract), then this employee is taken into account only when calculating the average number of employees2.

Average annual indicators for both part-time workers and those “working” according to the GAP are calculated using the formula:

Average number of external part-time workers (persons with whom the GPA is concluded) for the year = Sum of the average number of external part-time workers (persons with whom the GPA are concluded) for all months
/ 12 months

And when you know all three average indicators for the year (for employees, external part-time workers and those “working” according to the GAP), then, summing them up, you will get the same average number their employees.

When might an average number be needed?

The value of the indicator “average number of employees”:

1. calculated to check compliance with the conditions of application of the simplified tax system, UTII, unified agricultural tax and the patent taxation system;
2. used by tax assessors who calculate tax based on the physical indicator “number of employees, including individual entrepreneurs”;
3. used by entrepreneurs on a patent when calculating tax if the potential annual income is determined depending on the average number of employees.

Thanks to the 2013 amendments entrepreneurs those working alone do not have to submit information about the average number of employees for the past year. But earlier, because of a fine of 200 rubles. entrepreneurs sometimes went to court.

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FEDERAL STATE STATISTICS SERVICE

(as amended by Order of Rosstat dated October 27, 2016 N 686)

(EXTRACT)

Filling in information about the number of employees,
accrued wages, hours worked
and social payments

77. Column 1, lines 01 to 11 shows the average number of employees of the organization, which includes:

average number of employees;

average number of external part-time workers;

the average number of employees performing work under civil contracts.

78. The average number of employees per month (column 2, lines 02 to 11) is calculated by summing the number of employees for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days of the month.

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. If there are two or more weekends or holidays (non-working) days in a row, the number of payroll employees for each of these days is taken to be equal to the number of payroll employees for the working day preceding the weekend and holiday (non-working) days.

The calculation of the average number of employees is made on the basis of a daily record of the number of employees, which must be clarified on the basis of orders for the hiring, transfer of employees to another job and termination of the employment contract.

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

79. The average number of employees is calculated on the basis of the payroll number, which is given as of a certain date, for example, the last day of the reporting period.

The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

The list of employees for each calendar day takes into account both those actually working and those absent from work for any reason. Based on this, the payroll includes in whole units, in particular, the following workers:

a) those who actually showed up for work, including those who did not work due to downtime;

b) those who were on business trips, if they retain their salary in this organization, including employees who were on short-term business trips abroad;

c) those who did not report to work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability);

d) those who did not show up for work due to the performance of state or public duties;

e) hired on a part-time or part-time basis, as well as those hired at half the rate (salary) in accordance with the employment contract or staffing table. In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring (see clause 81.3).

Note. This group does not include certain categories of workers who, in accordance with the legislation of the Russian Federation, have reduced working hours, in particular: workers under the age of 18; workers engaged in work with harmful and dangerous working conditions; women who are given additional breaks from work to feed their children; women working in rural areas; workers who are disabled people of groups I and II;

f) hired for a probationary period;

g) those who have entered into an employment contract with an organization to perform personal work at home (homeworkers). In the list and average number of workers, homeworkers are counted for each calendar day as whole units;

h) employees with special titles;

i) sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;

j) temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;

k) students and pupils of educational institutions working in organizations during practical training, if they are enrolled in workplaces (positions);

l) students studying in educational institutions, postgraduate schools, who are on study leave with full or partial pay;

m) students studying in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation (see clause 81.1);

o) those who were on annual and additional leave provided in accordance with the law, the collective agreement and the employment contract, including those who were on leave with subsequent dismissal;

p) who had a day off according to the organization’s work schedule, as well as for overtime in the aggregate accounting of working hours;

p) who received a day of rest for working on weekends or holidays (non-working days);

c) those who were on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave (see paragraph 81.1);

r) accepted to replace absent employees (due to illness, maternity leave, parental leave);

s) who were on leave without pay, regardless of the duration of the leave;

t) those who were on downtime at the initiative of the employer and for reasons beyond the control of the employer and employee, as well as on unpaid leave at the initiative of the employer;

x) those who took part in strikes;

c) working on a rotational basis. If organizations do not have separate divisions on the territory of another constituent entity of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which employment contracts and civil contracts are concluded;

h) foreign citizens who worked in organizations located in Russia;

w) those who committed absenteeism;

y) those who were under investigation until a court decision.

80. The following employees are not included in the payroll:

a) hired part-time from other organizations;

Accounting for external part-time workers is maintained separately.

Note. An employee who receives two, one and a half, or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll as one person (a whole unit). In this case, an employee who is on the payroll of the organization and performs work on a part-time basis is counted once at the place of his main job, and the wage fund shows the amount of wages, taking into account part-time wages;

b) those who performed work under civil contracts;

Note. An employee who is on the payroll of an organization and has entered into a civil law agreement with the same organization is taken into account in the payroll and average number once at the place of his main job, and the salary accrued to him under the employment contract and civil law agreement is in column 8 (payroll fund for payroll employees);

c) recruited for work under special contracts with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment) and taken into account in the average number of employees (see paragraph 81.2);

d) transferred to work in another organization, if their wages are not maintained, as well as those sent to work abroad;

e) sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations; persons with whom an apprenticeship agreement for vocational training has been concluded with payment of a stipend during the apprenticeship period;

f) those who submitted a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the payroll from the first day of absence from work;

g) owners of this organization who do not receive wages;

h) members of the cooperative who have not concluded employment contracts with the organization;

i) lawyers;

j) military personnel in the performance of military service duties.

81. When determining the average number of employees, the following should be kept in mind.

81.1. Some employees on the payroll are not included in the average payroll. Such employees include:

Women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave;

Employees studying in educational institutions and who were on additional leave without pay, 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;

81.2. 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 a sentence of imprisonment) are counted in the average payroll as whole units based on the days they report to work.

81.3. Persons who worked part-time in accordance with an employment contract, staffing schedule, or were transferred with the written consent of the employee to work part-time, when determining the average number of employees, are taken into account in proportion to the time worked.

The average number of employees in this category is calculated in the following order:

a) the total number of man-hours worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day, based on the length of the working week, for example:

40 hours - for 8 hours (with a five-day working week) or for 6.67 hours (with a six-day working week);

36 hours - for 7.2 hours (with a five-day working week) or for 6 hours (with a six-day working week);

24 hours - by 4.8 hours (with a five-day working week) or by 4 hours (with a six-day working week).

b) then the average number of part-time workers for the reporting month is determined in terms of full employment by dividing the man-days worked by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), the number of man-hours worked conditionally includes hours on the previous working day (in contrast to the methodology adopted for recording the number of man-hours worked).

It should be borne in mind that employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, including disabled people, are counted as whole units in the average number.

Simplified calculation method (conditional example).

In the organization, five employees were employed part-time in September:

Two workers worked 4 hours a day, each of them 22 working days. They are counted for each working day as 0.5 people (4.0: 8 hours);

Three workers worked 3.2 hours a day for 22, 10 and 5 working days, respectively. These workers are counted for each working day as 0.4 people (3.2 hours: 8 hours).

The average number of part-time workers was 1.7 people (0.5 x 22 + 0.5 x 22 + 0.4 x 22 + 0.4 x 10 + 0.4 x 5) : 22 working days in September). This number is taken into account when determining the average number of employees.

Note. Persons who worked part-time at the initiative of the employer are counted in the average number of employees as whole units.

81.4. Below is a conditional example of calculating the average number of employees performing full-time work in an organization (working on a five-day workweek schedule) for the reporting month.

In this example, the sum of the number of payroll employees for all days of the month to be included in the average payroll number is 8675, the calendar number of days in the month is 31, the average payroll number of employees for the month in this case was 280 people (8675: 31). The number is shown in whole units.

81.5. 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 three.

Example. The organization had an average number of employees in January of 620 people, in February - 640 people and in March - 690 people. The average number of employees for the first quarter was 650 people ((620 + 640 + 690) : 3).

81.6. The average number of employees for the period from the beginning of the year to the reporting month inclusive is determined by summing the average number of employees for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the resulting amount by the number of months for the period from the beginning of the year, i.e. respectively by 2, 3, 4, etc.

Example. The organization started operating in March. The average number of employees was 450 people in March, 660 in April, and 690 people in May. The average number of employees for the period from the beginning of the year (for 5 months) was 360 people ((450 + 660 + 690) : 5).

81.7. The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

The average number of employees for the year was 542 people (6504: 12).

81.8. The average number of employees in organizations that worked for less than a full month (for example, in newly created organizations with a seasonal nature of production) is determined by dividing the sum of the number of employees on the payroll for all days the organization worked in the reporting month, including weekends and holidays (non-working days) period of work for the total number of calendar days in the reporting month.

Example. The newly created organization began operating on July 24, 2014. The number of employees on the payroll in this organization was as follows:

The sum of the number of payroll employees for July to be included in the average payroll number was 4598, the calendar number of days in July was 31, the average payroll number of employees in July was 148 people (4598: 31).

Notes

Newly created organizations do not include organizations created on the basis of liquidated (reorganized) legal entities, separate or non-independent divisions.

Organizations that have temporarily suspended work for production and economic reasons determine the average number of employees on a general basis.

81.9. If the organization operated for an incomplete quarter, then 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.

Example. The organization was re-established and began operating in March. The average number of employees in March was 720 people. Consequently, the average number of employees for the first quarter for this organization was 240 people (720: 3).

81.10. If the organization operated for less than a full year (seasonal work or was created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization’s operation and dividing the resulting amount by 12.

Example. The seasonal organization started working in April and ended in August. The average number of employees was 641 people in April, 1254 in May, 1316 in June, 820 in July, 457 in August. The average number of employees for the year was 374 people ((641 + 1254 + 1316 + 820 + 457) : 12).

81.11. Workers on the payroll of the organization, hired for public works or work of a temporary nature on an internal part-time basis, are counted in the average number once at the place of their main job, the accrued wage fund shows the amount of wages taking into account wages for public works, in the number of man-hours worked, the hours of work of these employees are reflected taking into account the hours of work on public works or temporary work.

82. The average number of external part-time workers (column 3) is calculated in accordance with the procedure for determining the average number of people working part-time (see paragraph 81.3).

Column 3 conditionally shows employees who, under an employment contract, performed teaching work not at the place of their main job on an hourly basis in the amount of no more than 300 hours per year (similar to the procedure for calculating the number of external part-time workers, taking into account the actual time worked, using the length of the working week established for specialties of teaching staff).

Due to the fact that when filling out information on the average number of external part-time workers by type of economic activity, this information may be insignificant, the column is filled in with one decimal place.

The average number of external part-time workers for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year and dividing the resulting amount by the number of months of the reporting period.

83. The average number of employees (including foreign citizens) who performed work under civil contracts (column 4), the subject of which is the performance of work and provision of services, per month is calculated according to the methodology for determining the average number.

These employees are counted for each calendar day as whole units throughout the entire period of this contract, 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 average number of employees who performed work under civil contracts for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year and dividing the resulting amount by the number of months of the reporting period.

If an employee on the payroll has entered into a civil contract with the same organization, then he is not included in the average number of employees who performed work under civil contracts (see note to paragraph 80 "b").

If a civil law agreement is concluded between an organization and an educational institution on students of educational institutions undergoing practical training in the organization, the organization’s report includes data on the number and wages of students, regardless of how the wages were calculated - directly to the students or transferred to the educational institution.

The average number of employees who performed work under civil contracts does not include: individual entrepreneurs without forming a legal entity who entered into a civil contract with an organization and received remuneration for work performed and services rendered; non-registered persons who do not have civil law contracts with the organization; persons with whom copyright agreements have been concluded for the transfer of property rights.

No later than January 20 of the current year, information about the average headcount for the past year must be submitted to the Federal Tax Service at the location of the organization. This must be done annually (clause 3 of Article 80 of the Tax Code of the Russian Federation, letters of the Ministry of Finance dated July 17, 2012 No. 03-02-07/1-178, dated February 14, 2012 No. 03-02-07/1-38) . If a company submits information late, controllers may impose two fines at the same time - on the organization and the director. This indicator will also be needed to know whether an organization must submit tax reports to the Federal Tax Service in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation).

The field “Average headcount” must be filled out in the calculation using Form RSV-1 of the Pension Fund of the Russian Federation, and the line “Number of employees” – in the calculation using Form 4 – Social Insurance Fund. To calculate the amount of income tax paid at the location of the separate division, you will also need this indicator.

The average number of employees for any period (year, quarter, half-year, 2 - 11 months) is calculated on the basis of the average number of employees for each month included in this period. I'll tell you about the procedure for calculating.

Determining the daily indicator

First, you need to determine the number of full-time workers on the payroll for each calendar day of each month. On working days, this indicator is equal to the number of all employees with whom employment contracts have been concluded. Employees who are on sick leave, on business trips or vacations are also taken into account. But external part-time workers, employees on maternity or child care leave, unpaid educational leave, or employees who work part-time do not need to be included in the calculation.

note

200 rubles - this is the size of the fine that a company may face if it submits information on the average headcount late.

The payroll number for weekends and non-working holidays is equal to the figure for the working day preceding this date. For example, an employee fired on Friday must be included in the calculation for the coming Saturday and Sunday. Employees employed only under civil contracts are not taken into account when calculating the payroll.

Number per month

Next, the average payroll number of fully employed workers for each month is calculated as follows: the monthly indicator is calculated by summing the payroll number for each calendar day, that is, from the 1st to the 30th or 31st (for February - on the 28th or 29th), including holidays (non-working days). ) and weekends, and dividing the resulting amount by the number of calendar days of the month.

The organization had 250 people on its payroll as of June 1, 2016; on the 6th, 10 more people were hired; on the 14th, 5 employees were fired; and on the 26th, 10 more people were hired. Let's determine the average number of workers for June 2016.

250 people + 10 people = 260 people

From the 14th to the 25th of June 12 days passed. During this time the number has changed:

260 people – 5 people = 255 people

The last 5 days of the month worked:

255 people + 10 people = 265 people

Let's calculate the average headcount for June: (250 people × 5 days + 260 people × 8 days + 255 people × 12 days + 265 people × 5 days) / 30 days. = 7715 people / 30 days = 257 people

Part-time employment

After this, we calculate the number of hours worked by part-time employees per month. Working days falling during the period of illness or vacation of employees are included in the hours worked in the number of hours worked by them on the previous working day.

In the organization, two employees, by agreement with the employer, work part-time - 6 hours a day, 5 days a week. There are 22 working days in September. One employee worked full time; the second worked completely on September 1 and 2, worked 5 hours on September 5, and was on vacation from September 6 to 30.

The number of hours worked by part-time workers in September will be 244 hours (6 hours/day × 22 days + 6 hours/day × 2 days + 5 hours/day × 20 days).

The organization has an eight-hour day and a five-day work week. There are 22 working days in September. The number of hours worked by part-time employees is 244 hours. The average number of underemployed workers in September will be 1.39 people. (244 hours / (8 hours × 22 days)).

Total number

After this, the average number of all employees for each month is calculated using the formula:

In this case, the result obtained should be rounded to whole units: a value less than 0.5 is discarded, and 0.5 or more is rounded to the nearest whole unit.

The organization's work schedule is 5 days a week, 8 hours a day.

As of June 1, 2016, the company employs 34 people under employment contracts, of which: 30 people work full-time, two work part-time, and two more work part-time by agreement with the employer.

In June 2016, the number of hours worked by these employees will be 210 hours.

During the period under review, none of the organization’s employees were on parental leave or unpaid educational leave.

There are 21 working days in June 2016.

The list number of fully employed workers is: for the 1st – 19th and for the 23rd – 30th of June (27 days) – 30 people; for June 20 – 22 (3 days) – 29 people.

The average number of fully employed workers for June will be 29.9 people ((27 days × 30 people + 3 days × 29 people) / 30 days).

The average number of part-time workers will be 1.25 people (210 hours / (8 hours × 21 days)).

The average number of all employees for June 2016, taking into account rounding, will be 31 people (29.9 + 1.25).

We determine the indicator for the period

Having determined the average number of all employees for each month, you can calculate their average number for the corresponding period (year, quarter, half-year, 2 - 11 months) using the formula (clauses 81.6, 81.7 of the Instructions, approved by Rosstat order No. dated October 28, 2013 428):

The result obtained is also rounded to whole units: a value less than 0.5 is discarded, and 0.5 or more is rounded to the nearest whole unit.

I will give an example of the average number of employees of an organization for 2016.

The average number of all employees of the organization was:

– for January – 70 people;

– for February – 75 people;

– for March – 75 people;

– for April – 80 people;

– for May – 80 people;

– for June – 85 people;

– for July – 90 people;

– for August – 95 people;

– for September – 100 people;

– for October – 105 people;

– for November – 100 people;

– for December – 100 people.

The average number of employees of the organization for the year, taking into account rounding, will be 88 people ((70 people + 75 people + 75 people + 80 people + 80 people + 85 people + 90 people + 95 people + 100 people + 105 people + 100 people + 100 people) / 12).