Calculation of the average headcount for reporting. Average and average headcount: where they are used and how they are calculated

10.10.2019

: 17 days = 1.66 people The average number of persons working under civil law contracts per month is calculated in the same manner as the average number of employees. In other words, such employees are accounted for each calendar day as whole units during the entire period of validity of the civil law contract, regardless of the period of payment of remuneration. For the period from the beginning of the year to the reporting date and for the year, the average number of contract employees is determined by summing up 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.

We consider the number of employees: average, payroll

But first, let's draw your attention to important point. Not all employees from the payroll are included in the average payroll (paragraph 89 of the Resolution). It will not include: Help.

The following documents will help calculate the payroll and average payroll: Let's move on to calculations The average headcount for a month is equal to the sum of the headcount for each calendar day of the month, divided by the number of calendar days in the month.

Therefore, internal part-time workers are included in the average number, their number is calculated daily. If an employee is registered at 1.5 rates, then for the report he will be listed as one staff unit.

The formula for determining the average value implies dividing the amount of the payroll at the end of the month by the total number of days (calendar) in the period of interest.

External part-time workers are included in the average, reflected in column 3 of the Rosstat report.

Any actions taken regarding the employees of the enterprise, firms are regulated Labor Code and regulations. The regulations provide for the organization of the structure of the enterprise.

There is also a normative act that coordinates the calculation of the average payroll. Leading it, it is worth adhering to the Instructions that determine the procedure for compiling these forms:

No. P-2 "Information on investments in non-financial assets"
No. P-3 "Information on the financial situation in the company"
No. P-1 "Information on the production and shipment of products"
No. P-4 "Information on the number, wages, movement of workers"

By adhering to the rules prescribed in these legislative documents, it is possible to draw up and fill out forms relating to these numbers, eliminating errors in them.

Average number of employees: how to calculate

This also includes those employees who were on short business trips outside the country.

Absent due to illness, and in this case, the full period of illness is taken into account before the employee returns to work in accordance with the disability certificate provided to him.

Those who did not appear at work for the reason that they performed any public or state duties.

Who is included and an example of calculating the average headcount

What does a sample report look like? average number of employees in 2017 - see below.

Which employees are not included The following employees of the company are not included in the calculation of the TSS of personnel: Holidays are also not included in the calculation: in connection with pregnancy and childbirth; when adopting a newborn from a maternity hospital; childcare; on additional leave in connection with education, admission or graduation educational institution without maintaining average earnings.

Average number of employees

The average employees who work on the GPA.
The average number of freelance part-timers;
The average number of employees;

If only employees in the state work at the enterprise, then their average number will be enough, which will coincide with the average.

The calculation can be carried out for a certain period, most often for a month and a year.

two employees who are on parental leave are not taken into account at all.

The monthly average is 20.5 (20.5 x 30 days: 30 days). An external part-time worker is counted as 0.3 (((3 hours: 8 hours) x 16 days) : 21 days).

Thus, the average for April will be 20.8 people. (20.5 + 0.3). * Note that the tax legislation does not oblige the taxpayer to calculate the average number of employees on the date of filing with the tax authority an application for the transition to "simplification".

Are external part-time workers included in the average headcount?

External part-time workers are on the staff of two organizations: the main employer and the second, where he works part-time.

How to calculate the average number of employees

Norm tax code

Article 346.12. "They are not entitled to apply the simplified taxation system ... organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people."

The average number of employees is used only when calculating the single tax paid under the simplified taxation system. This indicator is a criterion that determines the possibility of applying this special regime by organizations and individual entrepreneurs. The procedure for calculating the average number of employees in an organization is given in the Decree of Rosstat dated November 3, 2004 N 50 (hereinafter - Decree N 50).

Calculation algorithm

Stage I. Calculation average headcount employees of the organization (SCHmonth) per month

We calculate the average number of fully employed employees in accordance with the terms of the employment contract (SCHfull) per month.

1.1. We determine the list number of fully employed employees for each calendar day of the month, including weekends and public holidays. This data is taken from the time sheet of employees.

1.2. We summarize the payroll number of employees for all calendar days of the month.

1.3. We divide the resulting value by the number of calendar days of the month - 30 or 31 (in February - by 28 or 29).

We determine the average number of underemployed workers (SCHnot full) per month. We are talking about those employees who worked part-time in accordance with an employment contract or were transferred to this mode of working time with their written consent.

2.1. We calculate the number of man-days that such workers worked. To do this, the number of hours actually worked by them per month must be divided by the normal length of the working day, calculated on the basis of the length of the working week (40, 36, 35 or 24 hours).

2.2. We divide the received number of man-days by the number of working days in a month according to the work schedule.

We calculate the average number of all employees per month (SChmes):

SCHmonth \u003d SCHtotal + SCHnot full.

Stage II. Calculation of the average number of external part-timers (ACH) per month

The procedure for calculating the MFcomm is similar to the procedure for calculating the MFincomplete (see paragraph 2 of the algorithm).

Stage III. Calculation of the average number of employees who performed work under civil law contracts (SCdog) per month

The procedure for calculating the MFdog is similar to the procedure for calculating the MFfull (see paragraph 1 of the algorithm).

Stage IV. Calculation of the average number of employees of the organization

The average number of employees per month (SCHmonth) is determined by the formula:

SChmes \u003d SChmes + SChsovm + SChdog.

The average number of employees for the tax (reporting) period (ACper) is determined as follows. The average number for each month of this period is summed up, and then the resulting value is divided by the number of calendar months in this period:

MFper = (SCmonth(1) + MFmonth(2)… + … + MFmonth(N)) : n,

where n is the number of calendar months in the period for which the average population is determined.

Algorithm Explanations

The procedure for determining the average number of employees of the organization is given in paragraphs 83 - 89 of Resolution N 50. The procedure for determining the average number of employees was discussed in detail in one of the previous issues of the magazine<1>. An essential point that an accountant should remember is that when calculating the average number of employees of an organization, it is necessary to take into account external part-time workers, as well as employees who performed work under civil law contracts.

The average number of external part-time workers is determined in the same manner as the average number of part-time employees (clause 88 of Decree N 50).

The average number of employees working under civil law contracts is calculated in the same way as the average number of fully employed employees. Please note: such employees are counted for each calendar day as whole units for the entire period of the contract (clause 89 of Resolution No. 50).

Example. Since January 1, 2005, Alfa LLC has been applying a simplified taxation system. The data on the headcount of Alfa LLC for June 2005 is given in the table. The organization operates on a five-day, 40-hour work week. As of June 1, 2005, the payroll of Alfa LLC was 95 people.

List number of employees of Alfa LLC for June 2005

date	payroll employees, people	population external part-time workers people	population workers, performing work under contracts civil legal character, people
fully employed	not completely employed in accordance with labor treaty
June 1st	95	4	5	5
2 June	95	4	5	5
June 3	96	4	5	5
June 4 (Saturday)	96	4	5	5
June 5 (Sunday)	96	4	5	5
June 6	94	4	5	5
June 7	95	4	5	5
June 8	95	4	5	5
the 9th of June	95	4	5	5
June 10th	95	4	5	5
June 11 (Saturday)	95	4	5	5
12 June (Sunday)	95	4	5	5
June 13 (non-working day)	95	4	5	5
June 14	96	4	5	5
June 15	95	4	5	5
June 16	95	4	5	5
June 17	95	4	5	5
June 18 (Saturday)	95	4	5	5
June 19 (Sunday)	95	4	5	5
June 20	97	4	5	5
21st of June	97	4	5	5
June, 22	96	4	5	5
June 23	96	4	5	6
June 24	96	4	5	6
June 25 (Saturday)	96	4	5	6
June 26 (Sunday)	96	4	5	6
27th of June	96	4	5	6
June 28	97	4	5	6
June 29	96	4	5	6
30 June	97	4	5	6
Total:	2868	120	150	158

Four employees worked part-time under employment contracts: two for 4 hours a day and two for 5 hours a day.

In addition, Alfa LLC had five external part-time workers who worked 4 hours 3 days a week. In June, each of the part-time workers worked for 12 days.

Alpha LLC entered into six civil law contracts - five were in effect throughout June, and one - starting from June 23, 2005.

The average number of fully employed workers for June is calculated based on the table:

2868 people : 30 days = 95.6 people

Next, the average number of employees working part-time is determined. It is calculated in proportion to the time worked by them. The resulting value is included in the average number of employees of the organization.

June has 21 working days. The total number of man-hours worked in June by part-time employees is determined as follows:

(4 hours x 21 working days x 2 people) + (5 hours x 21 working days x 2 people) = 378 person-hours

In terms of normal working hours, this value was:

378 man-hours: 8 hours = 47.3 man-days

The average number of part-time workers (in terms of full-time employment) is equal to:

47.3 man-days : 21 working hours days = 2.3 people

The average number of employees of Alfa LLC for June was:

95.6 people + 2.3 pers.

Now we calculate the average number of external part-time workers. The total number of man-hours worked by external part-time employees in June is determined as follows:

4 h x 12 work days x 5 pers. = 240 man-hours

In terms of normal working hours, this value is equal to:

240 man-hours: 8 hours = 30 man-days

The average number of external part-time workers (in terms of full-time employment) was:

30 man-days : 21 working hours days = 1.4 people

Finally, let us determine the average number of employees performing work under civil law contracts. It is calculated in the same way as the average number of employees.

The average number of these employees for June 2005 is calculated on the basis of the table and is equal to 5 people. (150 people: 30 days).

Thus, the average number of all employees of the organization for June 2005 is:

97.9 people + 1.4 pers. + 5 pers. = 104.3 people

Let's assume that for other months of the reporting period (half of 2005), the average number of employees of Alfa LLC was:

in January - 94.3 people;
in February - 95.2 people;
for March - 94.8 people;
in April - 101.4 people;
for May - 103.5 people.

The average number of employees for the first half of 2005 of Alpha LLC is determined as follows:

(94.3 people + 95.2 people + 94.8 people + 101.4 people + 103.5 people + 104.3 people): 6 months = 98.9 people

Thus, Alfa LLC rightfully applies the simplified taxation system, despite the fact that for the II quarter the average number is 103.1 people. ((101.4 people + 103.5 people + 104.3 people): 3).

N.V. Ivolgina

Journal Expert

"Russian Tax Courier"

The employee combines two positions - a cashier and a cleaner. How to count it in the average number - as one unit or as two?

The procedure for determining the average number is established by the Instructions for filling out the forms of the federal statistical observation, approved Order of Rosstat dated October 24, 2011 No. 435 (hereinafter referred to as the Instructions).

The average number of employees includes (clause 77 of the Instructions):

- the average number of employees;

- the average number of external part-timers;

- the average number of employees who performed work under civil law contracts. The average number of employees per month is calculated by summing the number of employees on the payroll 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) and weekends, and dividing the amount received by the number of calendar days of the month.

The number of employees on the payroll for weekends or holidays (non-working) days is taken equal to the number of employees on the payroll for the previous working day.

The number of employees on the payroll for each day must correspond to the data of the time sheet of employees, on the basis of which the number of employees who came and did not show up for work is established. At the same time, when calculating the average headcount, the employees on the payroll listed in paragraph 81.1 of the Instructions (women on maternity leave or parental leave; employees on additional study leave without pay; employees who are on leave without pay to pass the entrance exams to an educational institution).

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 number of employees as one person (whole unit) (paragraphs “a” of paragraph 80 of the Instructions).

Similarly, an employee who is on the payroll of an organization and has entered into a civil law contract with the same organization is counted in the payroll and average headcount once at the place of the main job (paragraph “b”, paragraph 80 of the Instructions).

Calculation of payroll number of employees

A high share of VAT deductions can lead to scrutiny by inspectors. How is the safe share of VAT deductions calculated, where can I find it, and how is it applied? If a commercial organization has taken an employee for an internship, it is necessary to draw up a student agreement with the intern and pay him a scholarship.

Therefore, external part-time workers and employees under civil law contracts will not fall into the SSC. To calculate AMS for the month, add the AMS of full-time employees and the average number of part-time workers. The part-time employees are only those who work part-time by agreement.

Payroll: what is it and how to calculate it?

In this document, even those who are absent at a particular moment at work are taken into account.

But here they do not indicate people who work part-time.

The average number is slightly different from the previous one.

Women on maternity leave;
Invalids of the Great Patriotic War.
Seconded, harvesting, adjustment work. At what here does not influence, whether the firm pays to it the salary.

Employees who do work from home are included in this list for the full program, and employees who work from home, but not for the full period, are included for the time actually worked.

Online calculator for calculating the average number of employees

The calculation of the average list for the year (quarter, half a year, several months) is based on the priority calculation of the average list for each month.

1. Calculate the average number of not fully employed per month.

To do this, do the following:

Enter the number of hours worked by part-time workers.
Enter the length of the working day in hours, which is accepted in the organization.
Enter the number of working days in a month.

Calculates the average number of fully employed workers per month. To do this, do the following:

Enter the number of calendar days in a month.
For each day of the month, enter the number of employees.

In the column "Number of employees" you will get the result.

Round the resulting value according to the scheme described above.

3. To calculate the average of all employees, add the number of part-time and full-time employees.

List and - average number of employees

List and average number of employees

The unified methodology for calculating population indicators was approved by Rosstat order No. 278 dated November 12, 2008.

In the payroll, each employee is counted once (as 1), while for each calendar day, both those actually working and those absent from work for any reason are taken into account.

The exception is employees who are not included in the payroll. The categories of such workers are listed in Rosstat Order No. 278 dated November 12, 2008.

The average payroll for the month is determined by summing the payroll for each calendar day of the month, including holidays and weekends, and dividing the resulting amount by the number of calendar days of the month.

When calculating the average headcount, keep in mind that:

Calculation of the average number of external part-timers

The average number of external part-time workers is calculated in accordance with the procedure for determining the average number of persons who worked part-time.

The average number of employees who performed work under civil law contracts per month is calculated according to the methodology for determining the average headcount.

These employees are accounted for each calendar day as whole units during the entire period of this contract, regardless of the period of payment of remuneration.

WantedPS

We consider the number of employees: average, payroll, average payroll ...

“Personnel service and personnel management of the enterprise”, 2008, N 1

WE CALCULATE THE NUMBER OF EMPLOYEES: AVERAGE, TAX,

AVERAGE LIST…

As you can see from the title of the article, the number of employees is different. Moreover, each type of population is needed for different purposes. For example, to fill out the statistical reporting form N P-4, you will need to calculate the average number of employees. With the help of the average number, the quota for hiring disabled people is determined. And without calculating the payroll, you can’t find out the average payroll. What is the difference between all these indicators and how to calculate them correctly, our article will tell you.

The procedure for calculating the number of employees is determined by law and established in the Decree of the Federal State Statistics Service dated November 20, 2006 N 69 (hereinafter referred to as the Decree)<1>.

———————————
<1>Recall that earlier this Procedure was approved by the Decree of Rosstat dated November 3, 2004 N 50.

Based on this document, the most “broad” indicator is the average number, since it includes the average number of employees, the average number of external part-time workers, as well as the average number of employees performing work under civil law contracts. The most “narrow” indicator will be the headcount, since it is required to calculate only the average headcount. That is, the payroll will be the basis for calculating all indicators of the number of employees. Let's start with her.

payroll

A complete list of employees who are included in the payroll contains clause 88 of the Resolution. We will present it below, but for now we will offer to remember a few rules for calculating the headcount:

1. The payroll includes all employees who are in labor relations with the employer. Simply put, those with whom an employment contract has been concluded (both fixed-term and indefinite) and who performed permanent, temporary or seasonal work for one day or more.

2. When calculating the indicator, the owners of organizations who worked and received wages in their company are taken into account.

3. In the payroll number of employees for each calendar month, both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism) are taken into account.

4. The payroll for each day must match the data of the time sheet of employees.

Document fragment. Paragraph 88 of the Decree of Rosstat of November 20, 2006 N 69.

Employees who are not included in the payroll are listed in clause 89 of the Resolution. There are not so many of them, so we advise everyone to remember:

— external part-timers;

– performing work under civil law contracts;

- working under special contracts with state organizations for the provision of labor (military personnel and persons serving sentences in the form of imprisonment) and are taken into account in the average number of employees;

- transferred to work in another organization without pay, as well as sent to work abroad;

- those aimed at training with a break from work, receiving a scholarship at the expense of the funds of these organizations;

- who have submitted a letter of resignation and stopped working before the expiration of the warning 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 collaborators,

- employees registered in one organization for two, one and a half or less than one rate,

- persons employed on a part-time, part-time or half-time basis.

Average headcount

The very name of the indicator tells us that the average headcount is the average payroll number of employees over a certain period of time. Usually monthly, quarterly and yearly. Quarterly and annual calculation will be based on the monthly. Next, we will show all the calculations with examples. But first, let's draw your attention to an important point. Not all employees from the payroll are included in the average headcount (paragraph 89 of the Resolution). It will not include:

- women who were on maternity leave;

- persons who were on leave in connection with the adoption of a newborn child directly from the maternity home, as well as on additional leave to care for the child;

- employees studying in educational institutions and who were on additional leave without pay;

- employees entering educational institutions and on leave without pay to pass entrance exams.

- Order on employment (form N T-1),

- Order on the transfer of employees to another job (form N T-5),

- Order on granting leave (form N T-6),

- Order on termination of the employment contract (form N T-8),

- Order on sending an employee on a business trip (form N T-9),

- Personal card of the employee (form N T-2),

- Time sheet and payroll calculation (form N T-12),

- Time sheet (form N T-13),

- Settlement and payroll (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 payroll for each calendar day of the month, divided by the number of calendar days in the month.

Keep in mind: holidays (non-working) and weekends are taken into account in the calculation. The number of employees for these days is equal to the payroll for the previous working day. And if the weekend or holidays are several days, then the payroll for each day will be the same and equal to the payroll for the working day preceding the weekend or holidays.

Such a condition is contained in paragraph 87 of the Resolution.

Example 1. 25 people work in Kadry Plus LLC under labor contracts. The established work schedule is a 40-hour five-day work week. The headcount as of November 30 is 25 people.

From December 3 to December 16, inclusive, employee Ivanov went on another annual paid vacation.

On December 5, accountant Petrova went on maternity leave. To replace this position, on December 10, an 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 an internship. No employment contract was signed with him.

On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a trial period of two months.

On December 24, the driver Gorbachev filed a letter of resignation and next day did not go to work.

Weekends and public holidays in December there were 1, 2, 8, 9, 15, 16, 22, 23, 30, 31 numbers. Therefore, on these days, the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure for December 1 and 2 will be equal to the headcount for November 30, December 8 and 9 - for December 7, and so on.

Of the above employees, the payroll for December will include:

The average headcount does not include Petrov's accountant (since December 5). And the student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.

For clarity, let's compile a table that defines the payroll for December 2007:

The headcount of employees of Kadry Plus LLC
in December 2007

Day of the month List
number,

people Of which are not included
to the average
number, pers. turn on
to the average
number, pers.

(gr. 2 — gr. 3)
1 2 3 4
December 1
(day off) 25 0 25
December 2nd
(day off) 25 0 25
December 3 25 0 25
December 4 25 0 25
December 5 25 1 24
December 6 25 1 24
December 7 25 1 24
December 8
(day off) 25 1 24
9th December
(day off) 25 1 24
December 10 26 1 25
December 11 26 1 25
December 12 26 1 25
December 13 26 1 25
December 14 26 1 25
December 15
(day off) 26 1 25
December 16
(day off) 26 1 25
December 17 26 1 25
December 18 27 1 26
December 19 28 1 27
December 20 29 1 28
December 21 29 1 28
December 22
(day off) 29 1 28
December 23
(day off) 29 1 28
December 24 29 1 28
December 25 28 1 27
September 26 28 1 27
December 27 28 1 27
December 28 28 1 27
December 29 28 1 27
December 30th
(day off) 28 1 27
Dec. 31
(day off) 28 1 27
Total 802

Calculate the average number for December:

802 man-days : 31 days = 25.87 people

In whole units, it will be 26 people.

The rules for calculating the average headcount for a quarter, year or other period are as follows: add up the average headcount for each month of the period and divide by the number of months. For example, if you want to know the indicator for the quarter, then you need to divide by 3, if for the year - by 12. At the same time, the indicator obtained for the month should not be rounded to whole units. Only the final result of the average headcount for the billing period is subject to rounding.

Four nuances when calculating the average headcount
workers

Nuance 1. If an organization has been carrying out entrepreneurial activities for an incomplete month, 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 a month (clause 90.8 of the Resolution). A 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 the indicator for a quarter or for a year, then regardless of the duration of work in the period, it is necessary to add the average headcount for the months of work and divide by the total number of months in the period. For example, if a firm founded in November 2007 wants to calculate the figure for the whole of 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 is a 40-hour five-day work week.

Calculate the average number of employees of the company for 2007.

1. The list of employees for October is shown in table 2:

List number of employees of Lyubava LLC
in October 2007

Day of the month Payroll,

people Including included in
average headcount, people

October 25 4 4
October 26 4 4
27th October
(day off) 4 4
28 of October
(day off) 4 4
October 29 4 4
October 30 7 7
October 31 7 7
Total 34 34

2. Let's determine the average number of employees by months.

For October it is equal to 1.1 people. (34 man-days : 31 days).

Since in the following months the payroll for each day did not change, the average headcount for November will be 7 people.

(210 person-days: 30 days) and for December also 7 people. (217 man-days: 31 days).

3. Calculate the average number of employees for 2007:

(1.1 people + 7 people + 7 people): 12 months

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 a production and economic nature determine the average headcount by general rules.

Nuance 4. If employees of the organization, on their own initiative, are transferred to part-time work (part-time work) or work 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 headcount - in proportion to the hours worked (clauses 88 and 90.3 of the Resolution). The calculation algorithm is shown in example 3.

Please note: if a reduced (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, persons employed in jobs with harmful working conditions, women who are provided with additional breaks in work to feed a child or who work in countryside, disabled people of I and II groups.

Example 3. Lux 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 for 5 hours a day, Sanina - 17 days for 7 hours. In December 2007, 21 business days.

It is necessary to determine the average number of employees for December.

1. Determine the total number of man-days worked by these persons (in our case, Lebedeva and Sanina).

To do this, we divide the total number of man-hours worked in the desired month (in 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 man-days will be 23 man-days. ((65 man-hours + 119 man-hours): 8 hours).

2. In the next step, we calculate the average number of part-time employees per month in terms of full-time employment. To do this, we divide the result by the number of working days in a month (there are 21 in December). We get 1.1 people. (23 man-days : 21 days).

3. To determine the average number of employees per 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 population

To calculate this indicator, it remains for us to determine the average number of external part-time workers and persons performing work under civil law contracts.

The algorithm for calculating the average number of external part-time workers is the same as for calculating the average number of employees working part-time.

And the average number of persons performing work under civil law contracts is determined according to the general rules for calculating the average number of employees. But their features still exist. So, if an employee who is on the payroll of the company has concluded a civil law contract with it, he is taken into account only in the payroll and only once (as a whole unit). Also, the average number of employees under civil law contracts does not include individual entrepreneurs.

Thus, adding all three indicators, we can determine the average number of employees. Note: it must be rounded to whole units.

The average number is an indicator on which the company's right to benefits depends. Here are some of them:

the ability to apply a simplified taxation system (clause 15 clause 3 article 346.12 of the Tax Code of the Russian Federation);
benefits for VAT (clause 2, clause 3, article 149 of the Tax Code of the Russian Federation), for property tax (article 381 of the Tax Code of the Russian Federation), for land tax (clause 5, article 395 of the Tax Code of the Russian Federation);
benefits for small businesses (Law of July 24, 2007 No. 209-FZ).

In addition, the average number of employees must be calculated in the following cases:

to know whether you need to submit reports to off-budget funds in in electronic format. The point is that the average individuals, in whose favor payments are made, is equal to the average number of employees of the organization (part 1 of article 10, part 10 of article 15 of Law No. 212-FZ, clause 77 of the Instructions, approved by order of Rosstat dated October 28, 2013 No. 428) ;
to determine whether the organization has lost the right to use the simplified tax system or UTII (clause 4 of article 346.13, clause 2.3 of article 346.26 of the Tax Code of the Russian Federation);
to calculate the amount of UTII, if the physical indicator for a particular type of activity is the number of employees (Article 346.27 of the Tax Code of the Russian Federation).

The rules for calculating the average number of employees are contained in the order of Rosstat dated October 28, 2013 No. 428 “On approval of the Guidelines for filling out federal statistical observation forms: ... No. P-4 “Information on the number, wages and the movement of workers”…”. This report must be submitted by all commercial organizations(except for small ones), the average number of employees of which does not exceed 15 people (including part-time employees and civil law contracts) based on the results of the previous year.

The average population includes:

average number of employees;
the average number of external part-timers;
the average number of employees who performed work under civil law contracts.

The average number of employees must be calculated in the following cases:

in order not later than January 20 of the current year to submit to the IFTS at the location of the organization information on the average number for the past year.

This must be done annually, even if the organization does not have employees (clause 3, article 80 of the Tax Code of the Russian Federation). If you submit information about the average headcount late, the IFTS can impose two fines at the same time (clause 1 of article 126 of the Tax Code of the Russian Federation, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated June 7, 2011 No. 03-02-07 /1-179):

for an organization - in the amount of 200 rubles;
for the head - in the amount of 300 rubles. up to 500 rubles;
to know whether you need to submit tax returns to the IFTS in electronic form (clause 3 of article 80 of the Tax Code of the Russian Federation);
to fill in the field "Average headcount" in the calculation in the form RSV-1 PFR (clause 5.11 of the Procedure for filling out the form RSV-1 PFR);
to fill in the field "Number of employees" in the calculation in form 4 - FSS (clause 5.14 of the Procedure for filling out form 4 - FSS);
to calculate the amount of income tax (advance payment) paid at the location of a separate subdivision, if the organization uses the average headcount indicator for calculation (clause 2 of article 288 of the Tax Code of the Russian Federation).

payroll

To calculate the average headcount, you must first determine the headcount of employees for each calendar day of the reporting period (for example, from the 1st to the 30th or 31st of the month, and for February - to the 28th or 29th day) . The headcount includes:

employees registered under an employment contract who perform permanent, temporary or seasonal work for one day or more;
the owners of the firm who work and receive wages in it.

Moreover, they take into account both those who actually work and those who are absent from work for some reason:

who came to work, including those who did not work due to downtime;
those who are on business trips, if the company saves wages for them, as well as those who are on short-term business trips abroad;
those who did not show up for work due to illness (during the entire sick leave and until retirement due to disability);
those who did not show up for work due to the performance of state and public duties (for example, participated as a juror in court);
employed on a part-time or part-time work week, as well as those employed at half the rate (salary) in accordance with an employment contract or staffing. In the payroll, these employees are accounted for each calendar day as whole units, including non-working days of the week, due to employment. This group does not include employees who, in accordance with the law, have reduced working hours: under the age of 18; employed in work with harmful and hazardous conditions labor; women who are given additional breaks from work to feed their baby; women working in rural areas; employees - disabled people of groups I and II;
hired on probation;
homeworkers (they are counted for each calendar day as whole units);
employees with special ranks;
sent away from work to educational institutions for advanced training or the acquisition of a new profession (specialty), if they retain wages;
temporarily sent to work from other organizations, if they do not retain their wages at the place of their main job;
students and students of educational institutions working in organizations during the period of work experience, if they are enrolled in jobs (positions);
students in educational institutions, graduate schools, who are on study leave with the preservation of full or partial wages;
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 pass entrance exams in accordance with the law;
who were on annual and additional holidays provided in accordance with the law, the collective agreement and the employment contract, including those who were on vacation with subsequent dismissal;
who had a day off according to the work schedule of the organization, as well as for processing time with a summarized accounting of working time;
who received a day of rest for work on weekends or holidays (non-working) days;
who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave;
taken to replace absent employees (due to illness, maternity leave, parental leave);
who were on leave without pay, regardless of the duration of the leave;
who were idle 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;
who took part in strikes;
working on a rotational basis. If organizations do not have separate subdivisions on the territory of another entity 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 labor contracts and civil law contracts are concluded;
foreign citizens who worked in organizations located on the territory of Russia;
who have taken truancy;
under investigation until the decision of the court.

Who is not included in the payroll

Not included in the headcount of employees:

taken part-time from other firms (their records are kept separately);
performing work under civil law contracts (contracts, services, etc.);
recruited to work under special contracts with government agencies for the provision of labor (military personnel or those serving sentences of imprisonment). Moreover, they are taken into account in the average number;
who wrote a letter of resignation and did not go to work before the term of the notice of dismissal expired (they are excluded from the staff from the first day of absence from work);
owners of the company who do not receive a salary on it;
transferred to work in another company, if they do not retain wages at their previous place of work, as well as those sent to work abroad;
those aimed at off-duty training and receiving a scholarship at the expense of the company that sent them;
with whom a student agreement has been concluded for training and additional professional education(Article 197 of the Labor Code of the Russian Federation) and who receive a scholarship during their studies;
lawyers;
members of the cooperative who have not concluded labor contracts with the firm;
military personnel in the performance of military duties.

The number of employees on the payroll is given not only on a specific date (for example, on the first or last day of the month), but also for the reporting period (for example, per month, quarter).

Total: 270 people.

The payroll is specified according to the time sheet, which records the appearance or absence of the employee at work, as well as on the basis of orders (instructions) for the admission, transfer and dismissal of the employee.

How is the average headcount calculated?

The average headcount for the month is calculated as follows: the headcount for each calendar day of the month is summed up (according to the time sheet) and divided by the number of calendar days of the month. At the same time, for a weekend or holiday, the payroll is equal to that of the previous working day.

In March of the reporting year, the payroll of JSC Spektr included:

The total headcount is 270 people. The number of days in a month is 31.

The average number of employees of Spectrum JSC for March is:
((7 days + 4 days + 1 day) × 88 people + (10 days + 4 days) × 92 people + 5 days × 90 people) : 31 days = (1056 man-days + 1288 man-days + 450 man-days) : 31 days = 90.1 people

The average number is shown in whole units. So, in March it is 90 people.

The average headcount of the company in April was 100 people, in May - 105 people, in June - 102 people.

The average headcount of the company for the second quarter is:
(100 people + 105 people + 102 people): 3 months = 102.3 people/month

The average number is shown in whole units, so it is 102 people.

If some employees of the company work part-time, the average number is calculated differently. In this case, the number of part-time workers is taken into account in proportion to the hours worked.

Two employees of Legat LLC Voronin and Somov work 5 hours a day (with a five-day working week duration 40 hours). Therefore, daily they are taken into account as follows:
5 man-hours: 8 hours = 0.6 people

The number of working days in June is 21. Voronin worked 21 days, Somov - 16 days.

The average number of these employees per month will be equal to:
(0.6 people × 21 working days + 0.6 people × 16 working days): 21 working days days = 1 person

Keep in mind: not all payroll employees are included in the average headcount. For instance:

women who are on maternity leave;
those who are on additional parental leave;
those who are on leave in connection with the adoption of a newborn child from the maternity hospital;
employees who study in educational institutions and are on additional leave at their own expense;
employees who enter educational institutions and at the time of passing the entrance exams are on vacation at their own expense.

However, workers recruited to work under special contracts with government agencies for the provision of labor (military personnel or serving sentences of imprisonment), who are not included in the payroll, should be taken into account in the average payroll as whole units for the days they were at work. .

The average number of external part-timers (that is, those working at different enterprises) is calculated in the same way as the average number of employees who have worked part-time.

Employees drawn up under civil law contracts (contracts, for the provision of services, copyright) are counted for each calendar day as whole units throughout the entire term of the contract. Moreover, the time of payment of remuneration is not taken into account.

When calculating the average number of employees for a weekend or holiday, the number indicator for the previous working day is taken.

The same is done with individual entrepreneurs who entered into civil law contracts with the company and received remuneration under them, as well as with employees who were not included in the payroll and with whom such contracts were not concluded.

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Required for tax purposes. It depends on it in what way the company will submit reports to the tax office. For example, if you - individual entrepreneur or an organization that officially employs more than 100 people, you cannot submit declarations on paper and apply a “simplified” or single tax on imputed income.

The RSV-1 reporting form has a different limitation: it cannot be submitted on paper if the company has an average headcount of more than 25 people inclusive.

The value of SCH itself can be regulated. So, for individual entrepreneurs on a patent, the average number of employees cannot exceed 15 people, regardless of the type of their activity.

The accountant encounters the terms "average headcount", "average headcount", "number of insured persons" in employee reports. Let's deal with the basic concepts, then consider the features of indicating the number in various reports.

So, the AMS and the average number (MS) can be calculated according to the rules reflected in the Guidelines approved by the Order of Rosstat dated October 28, 2013 No. 428.

Average population is a broader concept. It includes:

average number of employees;
the average number of those who work externally;
the average number of employees working under GPC agreements.

Most commonly used and called a large number of questions about the calculation of the AMS for a specific period of time. To calculate the average headcount over a period of several months, the arithmetic mean of the sum of the monthly AMS is first calculated. To calculate the average number for a particular month, you need:

Calculate for all calendar days of the month separately the number of full-time employees. This number does not include persons who are not subject to inclusion in the average headcount (paragraph 80 of the Instructions), and external part-time workers. But here, both employees actually at work and those absent from work for various reasons (vacationers, business travelers, those on sick leave) are taken into account. On weekends and holidays, the number of employees is the same as on the last working day before.
Add up the result for each individual day of the month and divide by the number of days in the month.
Add the average number of employees working according to the contract on a part-time schedule (calculation is performed separately, see below).
The result should be rounded up.

If the enterprise has not worked for the full month for which the AMS is calculated, then the number of employees for working days only is summed up, and this amount is divided by the total number of days in this month.

Employees on maternity and parental leave, and employees on unpaid leave in connection with studying at or enrolling in educational institutions, are not considered for the calculation of TSC, in cases where such vacation granted in accordance with the law.

The average number of part-time workers is calculated as follows:

1. The amount of days worked is determined for each employee separately:

Sum \u003d Number of man-hours worked per month / Length of the working day

At the same time, for the days of vacation, illness, absenteeism (accounting for working days), the hours of the previous working day are conditionally included in the number of man-hours worked.

2. The average number of employees who are not fully employed is determined for the reporting month:

SCHincomplete \u003d Number of man-days worked / Number of working days according to the calendar in the reporting month.

The result obtained is used to calculate the AMS for the month: it is summed up with the average number of full-time employees, then rounded up to a whole number.

The monthly average of employees (including citizens of other countries) who worked and provided services in accordance with GPC agreements is calculated according to the method of determining the average monthly average. These workers are not counted in the AMS, but are counted in the average headcount. Such employees are counted as whole units for each calendar day while the contract is in effect, regardless of the timing of payment of their salaries (remuneration). For a weekend or holiday (non-working) day, the number of employees for the last previous working day is taken.

The SC of employees who use external part-time employment is considered in accordance with the procedure for determining the SC of persons who worked part-time.

SSC in the report in the form of SSC

This report is very simple, contains only general meaning SSN calculated in accordance with the Guidelines.

SCH in the 4-FSS report

Since the beginning of 2016 in the form of 4-FSS for title page in the field "Average number of employees" the AMS is indicated, which must be calculated in accordance with the above Instructions. In the field “of which women” - AMS calculated only for women. At the same time, those who are on maternity or parental leave are not included in this list. This scheme is different from the one used in 2015.

The number of insured persons and ASC in the RSV-1 report

In the RSV-1 report, there are two fields on the cover page regarding the number of employees:

The number of insured persons, for which information is provided on the amount of payments and other remuneration and / or insurance experience

Here you need to indicate the total number of insured persons in accordance with the number of employees, indicated in section No. 6 (it is filled in for each).

Average headcount

Here the SCH of the employees of the company or individual entrepreneur is indicated. The calculation is made according to the general rules, in accordance with the Instructions.

Number in reports to statistical authorities

In reports on forms P-4, P-5 and other statistical reports, headcount indicators are filled in the same way, in accordance with these Instructions. Actually, these instructions were originally intended for filling out these forms.

Calculating the avg or avg is not the only thing needed for proper reporting. With the online service Kontur.Accounting it will be much easier to report. Keep records in the Accounting Department, calculate salaries, send reports and get rid of the routine. The service is suitable for joint work of an accountant and a director.

Starting this year, enterprises with an average headcount of more than 100 people submit declarations in electronic form. Note that in practice, indicators such as the average, average number of employees are also used to fill out statistical reporting forms. And until you determine one indicator, you will not calculate the other.

Determine the average number of employees

This indicator is determined on the basis of daily accounting of the payroll number of employees. In turn, it is calculated based on the headcount for each calendar day according to the time sheet.

The list of employees includes hired specialists working under an employment contract and performing permanent, temporary or seasonal work for one day or more, as well as working owners of an enterprise who receive a salary in this organization.

Missing specialists who are included in the payroll

Keep in mind: in the payroll number of employees for each calendar day, both those actually working and those absent from work for certain reasons are taken into account. A list of such reasons is given in paragraph 88 of the Rules.

In particular, employees are taken into account:
- who are on business trips;
- absent due to illness (and only those who received a disability certificate);
- those who have concluded an employment contract with an organization on the performance of work at home (homeworkers);
- who are on study leave with full or partial salary;
- being on annual and additional holidays;
- having a day off (according to the work schedule) for processing time with a summarized accounting of working time for working on weekends or holidays (non-working) days;
- who, with the permission of the administration, are on leave without pay for family reasons and other valid reasons.

Who is not taken into account when determining the indicator

First of all, employees who are not included in the payroll are not taken into account when calculating the indicator. Their list is given in paragraph 89 of the Rules. But, besides this, it should be remembered that not all employees included in the headcount are taken into account when calculating the average headcount. These include:
- women who are on maternity leave;
- persons on leave in connection with the adoption of a child, on additional leave to care for a child;
- employees studying in educational institutions and on additional leave without pay.

We calculate the indicator

The average number of employees per month is determined by summing the number of employees on the payroll for each day of the month (from the 1st to the 30th or 31st, and for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing this amount by the number of calendar days of the month.

At the same time, the number of employees on the payroll on a weekend or holiday (non-working) day is taken equal to the payroll number of employees for the previous working day.

Example 1
Let's calculate the average number of employees of the enterprise for February 2008 according to the data given.
The average headcount in February 2008 is (shown in whole units):
3258 people : 29 = 112 people

The average number of employees for a period exceeding a month is determined as follows.

First, calculate the average number for each month of the period. Then sum up all the received averages and divide by the number of months in the period.

For example, when calculating the average number of employees for the year, the average number of employees for all months of the reporting year is summed up. The sum is divided by 12.

If the enterprise worked for an incomplete reporting period, then the indicator is determined by summing up the average headcount for the months of work in reporting period and dividing the amount received by the number of months in the reporting period. The same procedure applies to enterprises with a seasonal nature of work.

Features of determining the indicator for part-time employment

If the staff of the enterprise consists of employees who work part-time, they are listed in the headcount as whole units for each calendar day, including non-working days of the week.

But when calculating the average number of employees, they are taken into account in proportion to the hours worked.

To calculate the average number of employees in these cases, two methods are provided.

With the direct method, to determine the indicator, you should:
1) calculate the total number of man-days worked by employees. To do this, the total 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;
2) the average number of part-time workers for the reporting month in terms of full employment is determined by dividing the worked man-days by the number of working days according to the calendar in the reporting month.

With a simplified method, you need:

1) part-time work divided by the length of the working day;

2) multiply the quotient by the number of days worked by such an employee per month;

3) divide the result by the number of working days in a month.

The exception is employees for whom the law provides for a reduced working week (for example, persons under the age of 18; women who are provided with additional breaks in work to feed a child; disabled people of groups I and II). They are taken into account in the average number of employees as whole units.

Average number of employees

Note that the average number of employees of the enterprise consists of:
- average number of employees;
- average number of external part-timers;
- the average number of employees who performed work under civil law contracts.

How to determine the first indicator, we discussed above.

The next two indicators are calculated in exactly the same way as the average number of employees. Moreover, the indicator for external part-time workers is calculated according to the methodology for calculating the average number of employees who worked part-time, that is, in proportion to the hours worked. And according to the “contractors”, employees are accounted for each calendar day as whole units during the entire period of the contract.

Example 2
Let's use the conditions of example 1. Let's assume that two more external part-time workers and three "contractors" work at the enterprise.
One external part-time worker works 4 hours a day, and the second - 3 hours. The contract of the first "contractor" lasts from February 4 to 15 (10 calendar days), the second - from February 14 to 29 (16 calendar days), and the third - the whole month (29 calendar days).
The average number of the first external part-time worker for February will be 0.5 (4 hours: 8 hours), the second - 0.375 (3 hours: 8 hours). The average number of two part-time workers is 0.875 people. (1 person x 0.5 + 1 person 5 0.375).
The contribution of the first "agreement" to the average number will be 0.345 (10 days : 29 days), the second - 0.552 (16 days : 29 days), the third - 1. The average number of "agreements" in February is 1.897 (0.345 + 0.552 + 1).
The average number of all employees for February will be (determined in whole units): 112 people. + 0.875 people + 1.897 people = 115 people

Why do you need an indicator of the average headcount

It is calculated for the following purposes:
- determination of the need to submit reports in electronic form;
- recognition as part of other expenses for the purposes of taxation of profits of funds allocated for purposes ensuring social protection of persons with disabilities;
- calculation of the share of profits transferred to regional budgets at the location of separate divisions of the enterprise;
- confirmation of the right to use "simplified" (subclause 14, clause 3, article 346.12 of the Tax Code of the Russian Federation);
- exemption from property tax in respect of assets used for production and (or) sale (clause 3 of article 381 of the Tax Code of the Russian Federation);
- filling out the payroll No. 4-FSS RF and No. 4a-FSS RF;
- filling in the annual statistical form No. 1-T "Information on the number and wages of employees by type of activity";
- determination of the quota for the employment of persons with disabilities (Article 21 federal law dated November 24, 1995 No. 181-FZ “On social protection disabled people in the Russian Federation”) and in other cases.

When you need an average

It is calculated for:
- confirmation of the right to use "simplified" (subparagraph 15, paragraph 3, article 346.12 of the Tax Code of the Russian Federation);
- filling in the statistical form No. P-4 "Information on the number, wages and movement of employees";
- filling in the quarterly statistical form No. PM "Information on the main indicators of the activity of a small enterprise" and in other cases.

Average number of employees: general procedure and calculation formula

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

dated October 28, 2013 No. 428 - for use for the periods of 2015-2016 (including for reporting on the number for the IFTS for 2016);
dated October 26, 2015 No. 498 - for use in 2017;
dated November 22, 2017 No. 772 - starting from 2018.

The general formula for calculating the average number of employees for the year can be represented as follows (clause 79.7 of Rosstat instructions No. 772):

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

Avg year is the average headcount for the year;

Avg 1, 2, etc. - the average number for the corresponding months of the year (January, February, ..., December).

In turn, to calculate the average number of employees per month, you need to sum up the payroll for each calendar day of the month, including holidays and weekends, and divide this amount by the number of calendar days of this month.

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

When calculating, newly created organizations sum up the average headcount for all the months worked in the corresponding year and divide the amount received by 12, and not by the number of months of work, as one might assume (clause 79.10 of Rosstat instructions No. 772).

For example, the organization was created in September. The average number of employees in September was 60 people, in October - 64 people, in November - 62 people, in December - 59 people. The average number of employees for the year will be 20 people:

(60 + 64 + 62 + 59) / 12.

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

Payroll: what is it and how to calculate it

Payroll is the number of employees of the organization on a specific calendar day of the month. It includes all employees with whom labor contracts are concluded, including temporary and seasonal ones. And not only those who actually worked that day, but also those who were absent from work, for example, were on a business trip, on sick leave, on vacation (including at their own expense) and even skipped work (see the full list below). in paragraph 77 of the instructions of Rosstat No. 772).

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

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

How to account for part-time workers

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

If the part-time work is an initiative of the employer or a requirement of the law, such workers are considered to be a full unit. And if incomplete time is established by an employment contract, staffing table or with the written consent of the employee, then in proportion to the hours worked in the following order (clause 79.3 of Rosstat instructions No. 772):

Calculate the total number of man-days worked. To do this, divide the worked man-hours by the length of the working day, based on the length of the working week:

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

Determine the average number of underemployed workers for the reporting month in terms of full employment. To do this, divide the worked man-days by the number of working days according to the calendar in the reporting month. At the same time, for the days of illness, vacation, absenteeism, the hours of the previous working day are conventionally included in the number of man-hours worked.

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

In the organization, 7 employees were employed part-time in October:

four worked 23 days for 4 hours, we count them as 0.5 people (4.0: 8 hours);
three - 3.2 hours a day for 23, 15 and 10 working days, respectively - this is 0.4 people (3.2: 8 hours).

Then the average number will be 2.8 people:

(0.5 × 23 × 4 + 0.4 × 23 + 0.4 × 15 + 0.4 × 10) / 22 working days in October.

Read more about working hours “Normal hours of work cannot be exceeded?” .

Results

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