Average number of employees for the quarter. How to calculate the average number of employees: formulas, examples

12.10.2019

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

Concept

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

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

The average number of such employees was:

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

This figure will be used in further calculations.

Quarterly and Beyond Data

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

Example

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

If the company has been working for an incomplete quarter, then the calculation is made by summing up the data for months and dividing the amount by 3. The formula for calculating the average number of employees for the year looks the same. The data for all the months worked are summed up, and the result is divided by 12. Here's how to calculate the average number of employees for the year for the IFTS.

Example

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

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

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

The calculation of the average number of employees for the year is carried out in a similar way.

An example of calculating the net work figure for newly created organizations

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

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

SDR for 4 sq. = (26 + 168): 3 = 64.6 people.

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

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

Task

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

(NRJ Jan +… + NRD Dec): 12

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

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

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

Let's substitute these values into the formula:

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

Conclusion

For the purpose of accounting for labor at the enterprise, as well as the formation of statistical data, the average headcount indicator is calculated. It represents the number of people who work in the organization during a certain period. First, the value of the indicator is calculated for a day, then for a longer period. The features of calculating each figure are different, but the general rule is one: when calculating, double counting should not be allowed. One and the same person can simultaneously work in several structures. Therefore, external part-time workers, dismissed, military personnel and other persons are not counted in the payroll of the organization. Data calculated for a shorter period (day, month) are used to calculate the indicator for a longer period (half a year, a year).

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

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

A report on the average headcount is required to comply with legal requirements when filling out the following declaration forms:

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

The indicator of the average headcount depends on:

The possibility of obtaining tax benefits if the company uses the work of disabled people (VAT, income tax, property tax and land tax);
And the need to send declarations for the last year to the tax service in the form of an electronic document, if the number of the company's personnel is higher than one hundred people. (article eighty of the Tax Code of the Russian Federation);

Information on the average number of personnel should be prepared by the company regardless of whether the company has employees, whether the company is actively operating. If there is no staff on the staff of the company, it is necessary to put the number zero in the corresponding field of the reporting form. Average payroll It is calculated both for a long-running enterprise and for a newly created one (until the twentieth day of the month that follows the month of foundation of the company) and for a closing enterprise (information should be prepared not for a month, but for a specific date of liquidation of the company).

Who is included in the calculation of the average headcount

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

The owners of the company who work and receive a salary in it;
Employees on the staff of the company who have an employment contract with the company;
Part-time workers, if they are not employees of this company;
Pupils who undergo industrial practice at the enterprise during the holidays (if GPC contracts were signed with them);
Servicemen, as well as those serving sentences in colonies-settlements, if they are involved in the work of the company under the relevant agreements with government agencies;

In the calculation of the average headcount, both the employees of the company who have come to work and those employees who are absent from work for any reason (for example, sent on a business trip, are ill, took a vacation, etc.) should take part.

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

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

Employees with less than normal working hours (normal - forty hours a week) are taken into account in a special way in the average number of employees. Their number should be taken into account in direct proportion to the hours worked. For example, an employee who has been assigned a 20-hour workweek ("part-time") should be counted in the payroll as 0.5 staff units.

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

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

Base for calculating the average headcount

The average number of employees of the company should be calculated on the basis of time records. The firm should take into account the headcount of its employees in the timesheets on a daily basis. The payroll must include the following employees of the company:

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

Simply put, the payroll includes all employees of the company, regardless of their attendance or absenteeism on the date in question.

The formula for calculating the average headcount per month

The calculation of the average headcount for full-time workers and for the following categories of workers is different: part-time workers and external part-time workers, workers under GPC contracts.

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

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

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

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

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

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

Moreover, if an employee was sick on a working day, was on vacation or skipped work, these days are included in the calculation of man-hours worked according to the number of hours worked on the previous working day.

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

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

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

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

An example of calculating the average headcount for a month

Let's consider an example of calculating the average headcount in an organization using the example of February 2016. For example, as of February 1, the company actually had 50 employees. 10 more employees were hired on February 10. And on February 25, 5 people quit. Let's calculate the average headcount indicator for this organization:

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

Online calculator for calculating the average headcount

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

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

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

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

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

Providing information on the average headcount

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

The deadline for submitting a certificate of the average headcount is until January twentieth. For newly founded companies - by the twentieth day of the month following the date of foundation of the company.

The fine for failure to provide a certificate of the average headcount is 200 rubles.

Annually, no later than January 20, LLC and individual entrepreneurs must submit information on the average number of employees for the previous year. Moreover, individual entrepreneurs submit this report only if there are employees in the state, and legal entities- regardless of the availability of staff. In addition, no later than the 20th day of the month following the date when the organization was created, must be handed over.

We calculate the payroll for a month

How to calculate the average number of employees for one month? Here is the calculation formula from the Rosstat Instructions: “The average number of employees per month is calculated by summing up the payroll for each calendar day, i.e. from 1 to 30 or 31 (for February - to 28 or 29), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days. The number of employees for weekends and holidays is recognized as equal to that on the previous working day. "

Important: there are two categories of workers, which, although they are taken into account in the payroll number, are not included in the calculation of the average payroll number of employees. These are women who are on maternity and childcare leave, as well as those who have taken additional unpaid leave for study or admission to educational institutions.

Here is the following calculation of the average number of employees:

At the end of December, the average headcount was 10 people. After the New Year holidays, 15 more people were hired on January 11, and 5 people quit on January 30. Total:

from 1 to 10 January - 10 people
from 11 to 29 January - 25 people
from January 30 to January 31 - 20 people

We count: (10 days * 10 people = 100) + (19 days * 25 people = 475) + (2 days * 20 people = 40) = 615/31 days = 19.8. Rounding up to whole units, we get - 20 people.

To calculate the average number of employees for a month with several working days, you need to apply a different algorithm. For example, an LLC was registered on March 10, 2018, 25 people were hired under an employment contract, until the end of March the payroll did not change. How to be in this case?

The Instructions provide the following formula: “The average number of employees in organizations that have worked for an incomplete month is determined by dividing the sum of the number of payroll for all days of work in the reporting month, including weekends and holidays (non-working) days for the period of work by the total number of calendar days in the reporting month. month ".

Determine the amount of personnel from March 10 to March 31: 22 days * 25 people = 550. Despite the fact that only 22 days have been worked, we divide the amount by the total number of calendar days in March, ie 31. We get 550/31 = 17.74, round up to 18 people.

Calculation of the net work rate for the reporting period

How to calculate the average headcount for a year or other reporting period? In the reporting for the tax inspectorate, the CPD is compiled at the end of the year, and for filling out the 4-FSS form, the necessary periods are a quarter, half a year, nine months and a year.

If the year has been worked out in full, then the calculation rule is as follows: (AHR for January + AHR for February + ... + AHR for December) divided by 12, the resulting total is rounded to whole units. Here's a simple example:

The payroll of the enterprise for 2018 changed slightly:

January - March: 35 people;
April - May: 33 people;
June - December: 40 people

Let's calculate the average payroll for the year: (3 * 35 = 105) + (2 * 33 = 66) + (7 * 40 = 280) = 451/12, total - 37.58, round up to 38 people.

If the year is not fully worked out, then the calculation is carried out in the same way for an incomplete month: regardless of the number of months worked, the total number of months worked is divided by 12. From the Rosstat Instructions: “If the organization has been working for an incomplete year, then the average number of employees for the year is determined by summing the average number of employees. for all months of work and dividing the amount received by 12 ".

Suppose an enterprise with a seasonal nature of activity has worked only five months in a year, the monthly average number of employees is:

April - 320;
May - 690;
June - 780;
July - 820;
August - 280.

We consider: 320 + 690 + 780 + 820 + 280 = 2890/12. We get that the average is 241 people.

The calculation for any other accounting period is carried out in the same way. If you need a quarterly report, then you need to add up the NER for each month of real activity and divide the amount received by 3. To calculate for half a year or nine months, the amount received is divided by 6 or 9, respectively.

Part-time tracking

In the examples provided, we showed how to calculate the payroll for full-time employees. But what if they are busy part-time or a week? Referring again to the Guidelines: "Individuals who worked part-time are counted in proportion to the hours worked."

For this you need:

Find out the number of man-hours worked by all part-time employees.
The result is divided by the length of the working day, based on the established norms, this will be the number of man-days for those working part-time for a given month.

Now the indicator of man-days must be divided by the number of working days in the calendar of the reporting month.

For example, in LLC "Alpha" one employee is employed for 4 hours a day, and the second - for 3 hours. In June 2018 (21 working days), they worked together 147 hours at the rate (4 hours × 21 days) + (3 hours × 21 days)). The number of man-days for a 40-hour week for them in June is 18.37 (147/8). It remains to divide 18.37 by 21 working days in June, we get 0.875, round up to 1.

If you have employees who are employed full-time and part-time, then in order to get the total average headcount for the year, you need to add up their average number for each month separately, divide the result by 12 months and round up.

What is the average number of employees in an enterprise and why should it be counted?

What are the rules for calculating it, how and for what period it should be calculated.

Let's take a closer look at all these nuances in our article.

Why is this needed?

The average number of employees is needed not only for statistical purposes, but also in order to calculate taxes correctly... This is the first report to be submitted in the new year. As the saying goes, as you start the year, you will spend it. The current legislation provides for a special form for the report, approved by order of the Federal Tax Service dated March 29, 2007. It is necessary to submit data on the average headcount until January 20... This rule is contained in article 80 Tax Code RF.

Please note that the report is provided regardless of the presence in the enterprise, organization or individual entrepreneur hired workers. In support of this, an explanatory letter from the Ministry of Finance was given. It is also important to remember that all companies with an average headcount of more than 100 people must submit tax return in electronic form. If less than 100, then you can choose electronic or paper form reporting.

Calculations of the number of employees accountant... It is the accountants who need to carefully read our article in order to correctly calculate and submit a tax report.

If this is not done, then the company will face a fine, and the chief accountant or the head of the enterprise will also be fined for an administrative offense. Its size is small, but something else is fraught with troubles. Tax authorities that have not received this report have full right recalculate taxes and deprive the company tax incentives... You may be charged additional taxes, a fine or a penalty. It is also important that the payment of the fine does not exempt from the obligation to submit the report. So you cannot avoid the need to calculate the average headcount, so it is better to do this right away than to wait for the accrual of penalties.

To produce necessary calculations in large enterprises can automated system personnel accounting. On its basis, there are software tools that can independently calculate the required indicator, which is then entered into the report.

Calculation procedure

The calculation of the average payroll is based on the daily accounting of the payroll number of employees. The number on the lists must necessarily correspond to the data contained in the timesheet. For this, there are special forms T-12 and T-13, where it is registered who showed up for work and who did not.

In this case, it is necessary to take into account the data of the following documents: orders for employment, on being on vacation, on transfer to another job, on termination of an agreement with an employee. Some information is found on the employee's personal card, payroll, or other work documents.

The calculation is made in accordance with the instructions contained in the order of Rosstat. They have a calculation formula. In order to find the annual average headcount, use the following formula:

Average headcount for the year = average headcount for January + for February + for March + ... + for December / 12

If your company began to operate not from the beginning of the calendar year, but in the middle, then the amount received for working months must still be divided by 12.

To calculate for a month, you need to apply the following formula:

Average headcount per month = Average headcount who worked full-time this month + Average headcount who worked part-time this month.

The question arises as to how to find out the number of employees who are employed full-time. It is easy to do this using the formula: payroll number of employees for the first day of the month + payroll number of employees for the second day +… + payroll number of employees for the last day of the month / number of days in a month.

The calculation for the quarter is simple: the average headcount for each month of the quarter is added up, and then divided by 3 (the number of months in the quarter). Quarterly reporting is usually required for submission to off-budget funds.

Thus, the average headcount is based on the number of employees, and all employees under an employment contract who work permanently, temporarily or seasonally are included. Employees who actually work and those who are absent are taken into account, except for those who are not included in the average headcount (we will talk about this in the next section of the article). This number includes both homeworkers and workers on probation. If a person works under both an employment contract and a civil law contract, then he is counted as one person.

The payroll for weekends and holidays is taken based on the previous working day.

The formula for calculating the number of employees who are employed part-time is as follows: the total number of man-hours worked in a month / the length of the working day established for this category of persons / the number of working days in a month. As for the length of the working day, with a 36-hour week for a five-day week, it is equal to 7.2 hours, with a 24-hour week - 4.8. Number of hours in working week you need to divide by the number of days in the working week - 36/5 = 7.2.

persons under 18 years of age;
women who are breastfeeding;
disabled people;
employed in jobs with harmful conditions labor.

Once again about the delivery of this report - in the following video:

We examined the theory, let's move on to practice.

Example of calculation for a month

In January, the number of employees was as follows: from 1 to 15 - 17 people, from January 16, 4 people quit, and on January 20, they came the new employee... We count: (17 * 15) + (13 * 4) + (14 * 12) / 31 = 15.3. According to the rounding rules, in January the average number of employed workers is 15. Having calculated the number for other months, we will be able to calculate the quarterly number. Suppose there are 18 people in February and 21 people in March. In the quarter, the average is 15 + 18 + 21/3 = 18 people.

If there are no hired workers, and there is only a director, then the formula is greatly simplified. Any value is equal to one.

We have shown the calculation for a small number of employees, for large enterprises it is done in a similar way, only the numbers will be larger.

Let's try to complicate the task and add workers who are part-time workers. If 2 people work part-time, then they can be taken as one unit. But there are more difficult situations... Then the calculation is carried out by leaps and bounds, but by man-hours. We calculate the number of hours worked by a person per month and divide by the length of the working day and the number of days in the month.

Let's calculate the average number of employees per year. From January 1 to April 30, 153 people worked on a full-time labor contract, from May 1 to 31, due to additional work, 12 more people were hired with a working day at 6 o'clock. Since June 1, 3 employees have resigned.

In January-April, the average number is 153. In May, (6 * 12 * 31) / 8/31 = 9. Since June, the average number is 150. The average number for the year = (153 * 4 months) + (153 + 9) * 1 month + 150 * 7 months = 1824/12 = 152.

Calculations are quite simple, you just need to carefully consider all employees and the time they worked.

How to round off correctly?

Quite often, a situation occurs in which, as a result of calculations, not an integer, but a fractional number is obtained. How to be in this case? It cannot be said that the company employs 2 whole and 3/10 people. It needs to be rounded. You need to do it according to the usual rules of mathematics.

We recall school lessons: if after the decimal point there is a number 5 or more, then one is added to the number, but if after the decimal point there is 1, 2, 3 or 4, then the number before the decimal point does not change. All decimal places are simply omitted.

Calculation of external part-timers

External part-time workers are not included in the calculation of the average headcount, they are taken into account at the main place of work. At the same time, do not forget that one employee who works less than one rate or two rates, or registered as an internal part-time worker, is counted only once.

Who is not included in the average headcount?

To the payroll do not include such categories of persons:

external part-timers;
employees hired under a civil law contract;
those who have already filed a letter of resignation;
lawyers;
workers who stop working without appropriate warning.

In calculating the average headcount do not take the following workers:

women who are on maternity leave;
persons on leave for the adoption of a newborn from a maternity hospital;
persons on additional parental leave;
workers on a business trip abroad;
owners or founders of the company who do not receive wages;
those who study or enter educational institutions, in connection with which they are on additional free leave.

We hope that our article will help you correctly calculate the average number of full-time employees and submit the corresponding report on time.

Data on the average number of employees is necessary for calculating taxes, therefore this value must be calculated as of the end of the calendar year for internal calculations, and also indicated in the report for the tax office. This information must be submitted by January 20.

The calculation of this factor also determines the form of filing reporting in tax office, since if the average number of employees in an organization exceeds 100, it is obliged to submit reports electronically.

Calculation procedure for different periods of time

Since the reporting periods for different taxes paid by the organization may be different, then the average number of employees should be calculated for the corresponding periods of time, based on taxation needs.

The principle of calculating the average headcount for a specific period of time is quite simple.

Payment per month is made by adding the payroll for each day of the month and dividing the amount received by the number of days in the month. The average number of employees for a day off is taken as of the previous working day.

For example: as of March 1, the organization employed 28 employees. On March 5, one of them resigned. A new employee was hired on March 10, and another one on March 12. For the period from 20 to 25 March, 3 temporary employees were hired due to peak workload.

The calculation of the average headcount will look like this:

From March 1 to March 4 inclusive 28 employees (28 + 28 + 28 + 28 = 112)
From 5 to 9 March 27 employees (27 + 27 + 27 + 27 + 27 = 135)
10 and 11 again 28 employees (28 + 28 = 56)
Further from 12 to 19 there were 29 employees (29 + 29 + 29 + 29 + 29 + 29 + 29 + 29 = 232)
From 20 to 25 there were 32 employees (32 + 32 + 32 + 32 + 32 + 32 = 192)
From 26 to 31 March again 29 employees (29 + 29 + 29 + 29 + 29 + 29 = 174)

In order to find out the average for the month, add the number of all employees for each day (112 + 135 + 56 + 232 + 192 + 174 = 901) and divide by the number of days in the month - 31 (901/31 = 29.06) ... Thus, the average headcount for March will be 29.

Payment for the quarter is made by summing the number for each month of the quarter and dividing the amount received by three.

Payment in a year is similar to quarterly, but you need to divide by twelve. At the same time, if the beginning of the organization's work does not coincide with the beginning of the calendar year and, accordingly, the period of work is less than a year, you still need to divide by twelve. The same principle applies to an incomplete month - regardless of the start date of work, you need to divide by the actual number of calendar days in the month.

For example: the number in March -29, in April - 34, in May - 40. Then the average value will be (29 + 34 + 40) / 3 = 34 employees per quarter.

Let's assume that the organization started working on June 15th. Initially, 2 people worked in it. After 3 months - from September 15 - their number increased to 5. From December 1, there were 20 employees.

Total employees during the year: 1 + 2 + 2 + 4 + 5 + 5 + 20 = 39.

Average payroll for the year: 39/12 = 3.

In this example, you should pay attention to the fact that the multiplication action is applied only because during each month the number of employees practically does not change. Therefore, instead of summing to understand the principle, it is easier to multiply by the number of days. In fact, these values are obtained by summing the number of employees for each day, which is taken from the labor accounting documentation.

The detailed procedure and calculation rules are presented in the following video:

Nuances and features of the calculations

In the calculation of the number should turn on all actually employed employees, including seasonal, telecommuting, temporary and probationary employees.

Not taken into account when calculating the number of lawyers, employees employed on the basis of external part-time employment, as well as those with whom labor relations are formalized by a civil law contract.

Separately, it should be noted those categories of employees who can be taken into account or not taken into account, depending on certain factors:

Part-timers - as already mentioned, if this is an external part-time job, it is not included in the reporting, if the part-time job is internal, then such an employee is counted once (as one person), and not by the number of rates or man-hours;
Founders - taken into account if they are paid wages. If the founder conducts any labor activity, but the salary is not paid to him (the receipt of dividends does not apply to this item), then he will not be included in the payroll;
Posted abroad - are taken into account depending on the duration of the business trip. If it is short-term, such an employee is included in the total number, if the business trip is long, then no;
Those undergoing training (including if they are sent from the organization and receive a scholarship from it) - accounting depends on whether the employee has retained the salary. If so, then even if the training takes place on the job, such an employee is taken into account.

If there are part-time employees, they should also be taken into account when calculating the average headcount. For example, if two employees work part-time, then they can be counted as one person (this option is suitable for any even number of employees who work exactly half a working day). But if the number of such employees is greater and the time worked by them per day is different, then the calculation of man-hours will be required.

With this method of accounting, you need to calculate the total number of hours worked per day by all part-time employees. Further, the calculation is made depending on the length of the working day in the organization and the number of working days per week. If the work schedule is standard - an eight-hour working day with a five-day week, then the total number of man-hours per day is divided by 8. Thus, the comparability of the number of employees working part-time is achieved.

For example, if an organization has 10 employees with a standard schedule and 4 people work 6 hours a day, then using the above calculations we get:

4 * 6 = 24 man-hours per day
24/8 = 3

Thus, all part-time employees correspond to 3 full-time employees.

In this case, the payroll in one day will be 10 + 3 = 13 people.

If, when calculating man-hours, the amount of employees in terms of one day turned out to be fractional, an integer number obtained in accordance with the rounding rules is indicated in the report.

It should be remembered that in addition to employees who are provided with a part-time schedule based on mutual agreement or under the terms of the employment contract, there is a separate category of persons to whom the employer is in any case obliged to provide the opportunity to work part-time.

Features and nuances of the calculation procedure are discussed in the following video:

If the calculation of the average headcount is required for reporting in the PFR and FSS according to the RSV-1 and 4-FSS forms, respectively, in addition to the value that was calculated according to the above principles, it will be necessary to additionally calculate the average values of the number for reporting period for those categories of employees that are not included in this value, namely the already mentioned external part-time workers and employees registered under civil law contracts.