The average number of employees in the tax calculation procedure. List number of employees

12.10.2019

5.1. Average headcount employees per month is calculated by summing up the payroll number of employees for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the month.

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

The calculation of the average number of employees is made on the basis of the daily accounting of the payroll number of employees, which must be specified on the basis of orders for the admission, transfer of employees to another job and termination of the employment contract (contract).

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 in the organization is established.

The main unified forms of primary documentation for accounting for labor and its payment are: orders (instructions) for hiring, transferring to another job, granting leave, termination of an employment contract (contract) (f. N T-1, T-5, T- 6, T-8), personal card (form N T-2), time sheet and payroll (form N T-12), time sheet (form N T-13), payroll (f. N T-49) and other documents approved by the Decree of the State Statistics Committee of Russia dated October 30, 1997 N 71a.

5.2. When determining the average headcount of employees, some employees on the headcount are not included in the average headcount. These workers include:

5.2.1. women 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 additional leave to care for a child;

5.2.2. employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams.

5.3. Persons who are not on the payroll and recruited to work under special contracts with state organizations for the provision of labor (military personnel and those serving sentences in the form of imprisonment) are counted in the average number as whole units by the days of attendance at work.

5.4. Persons who worked part-time in accordance with an employment agreement (contract) or transferred at the written request of an employee to work part-time, when determining the average number of employees, are taken into account in proportion to the hours worked.

The calculation of the average number of this category of workers is carried out in the following order:

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

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

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

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

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

Simplified way ( conditional example)

If employees in an organization have 3.2 hours of part-time work per day, then these employees are counted for each working day as 0.4 people. For example, in September Ivanov worked 22 working days, Petrov - 10, Sidorov - 5. The average number of part-time workers was 0.7 people (0.4 x 22 + 0.4 x 10 + 0.4 x 5): 22 working days in September). This number is taken into account when determining the average number of employees.

Note. Persons transferred to part-time work at the initiative of the administration (without a written application from the employee) are taken into account in the average number of employees as whole units.

5.5. Below is a conditional example of calculating the average number of employees per month for an organization operating on a five-day workweek schedule.

┌──────────────────┬─────────────┬─────────────┬─────────────────┐ │ Days of the month │ List │ Including │ Subject to │ │ │ number │ are not subject to │ inclusion in │ │ │ │ inclusion in the │ average list │ │ │ │ average list-│ number │ │ │ │ numerical- │ (gr. 2 minus │ │ │ │ness │ gr. 3) │ │ │ │ (see clause 5.2) │ │ │ 1 │ 2 │ 3 │ 4 │ ├──────────────────┼─────────────┼─────────────┼─────────────────┤ │1 │ 253 │ 3 │ 250 │ │2 │ 257 │ 3 │ 254 │ │3 (Saturday) │ 257 │ 3 │ 254 │ │4 (Sunday) │ 257 │ 3 │ 254 │ │5 │ 260 │ 3 │ 257 │ │6 │ 268 │ 3 │ 265 │ │7 │ 268 │ 3 │ 265 │ │8 │ 272 │ 3 │ 269 │ │9 │ 270 │ 3 │ 267 │ │10 (Saturday) │ 270 │ 3 │ 267 │ │11 (Sunday) │ 270 │ 3 │ 267 │ │12 │ 274 │ 3 │ 271 │ │13 │ 279 │ 3 │ 276 │ │14 │ 278 │ 3 │ 275 │ │15 │ 279 │ - │ 279 │ │16 │ 282 │ - │ 282 │ │17 (Saturday) │ 282 │ - │ 282 │ │18 (Sunday) │ 282 │ - │ 282 │ │19 │ 284 │ - │ 284 │ │20 │ 286 │ - │ 286 │ │21 │ 291 │ - │ 291 │ │22 │ 295 │ 2 │ 293 │ │23 │ 298 │ 2 │ 296 │ │24 (Saturday) │ 298 │ 2 │ 296 │ │25 (Sunday) │ 298 │ 2 │ 296 │ │26 │ 298 │ 2 │ 296 │ │27 │ 292 │ 2 │ 290 │ │28 │ 305 │ 2 │ 303 │ │29 │ 306 │ 2 │ 304 │ │30 │ 314 │ 2 │ 312 │ │31 (Saturday) │ 314 │ 2 │ 312 │ │ │ │ │ │ ├──────────────────┼─────────────┼─────────────┼─────────────────┤ │ │ │ │ 8675 │ └──────────────────┴─────────────┴─────────────┴─────────────────┘

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

5.6. The average number of employees for the quarter is determined by summing the average number of employees for all months of the organization's work in the quarter and dividing the resulting amount by three.

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

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

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

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

Example

┌────────────────────┬───────────────────────────────────────────┐ │Months │Average number of employees ││January │500 │ │February │496 │ │March │500 │ │April │515 │ │May │530 │ │June │518 │ │July │560 │August │September │565 ││October │570 │ │November │580 │ │December │600 │ ├────────────────────┼───────────────────────────────────────────┤ │ │6504 │ └────────────────────┴───────────────────────────────────────────┘

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

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

Example. The newly created organization began to work on July 24, 2003. The number of employees on the payroll in this organization was as follows:

┌───────────────────┬─────────────┬──────────────┬───────────────┐ │ Days of the month │ List │ Including │ Subject to │ │ │ number │ are not subject to │ inclusion in │ │ │ │inclusion in the │average list │ │ │ │ average headcount │ │ │ │ numerical - │ (gr. 2 minus │ │ │ │ness │gr. 3) │ │ │ │ (see clause 5.2) │ │ │ 1 │ 2 │ 3 │ 4 │ ├───────────────────┼─────────────┼──────────────┼───────────────┤ │24 │ 570 │ - │ 570 │ │25 │ 570 │ - │ 570 │ │26 (Saturday) │ 570 │ - │ 570 │ │27 (Sunday) │ 570 │ - │ 570 │ │28 │ 575 │ - │ 575 │ │29 │ 580 │ - │ 580 │ │30 │ 580 │ - │ 580 │ │31 │ 583 │ - │ 583 │ ├───────────────────┼─────────────┼──────────────┼───────────────┤ │ │ │ │ 4598 │ └───────────────────┴─────────────┴──────────────┴───────────────┘ 5.10. If the organization worked for an incomplete quarter, then the average number of employees for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the resulting amount by 3.

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

5.11. If the organization worked for an incomplete year (seasonal nature of work or created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization's work and dividing the amount received by 12.

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

The average number of employees who performed work under civil law contracts for the period from the beginning of the year and the year is determined by summing up the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months, i.e. on 3, 4, 5 ... 12.

If an employee who is on the payroll has entered into a civil law contract with the same organization, then he is not included in average population employees who performed work under civil law contracts.

The average number of employees who performed work under civil law contracts does not include individual entrepreneurs without forming a legal entity, who have concluded a civil law contract with the organization and received remuneration for the work performed and the services rendered.

Data on the average number of employees is necessary for calculating taxes, so 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 reporting in tax office, since if the average number of employees in an organization exceeds 100, it is required to submit reports electronically.

The order of calculation for different periods of time

Since the reporting periods for different taxes paid by the organization may be different, the average number of employees should be calculated for the corresponding periods of time, based on tax 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 the weekend is taken as of the previous working day.

For example: as of March 1, 28 employees were employed in the organization. On March 5, one of them quit. On March 10, it was adopted new employee, March 12 another one. For the period from 20 to 25 March, 3 temporary employees were involved 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)
Then 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 March 26 to March 31 again 29 employees (29+29+29+29+29+29=174)

In order to find out the average value for the month, let's 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 number 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 per year similar to quarterly, but you need to divide by twelve already. At the same time, if the beginning of the work of the organization does not coincide with the beginning of the calendar year and, accordingly, the term of work is less than a full year, you still need to divide by twelve. The same principle applies to an incomplete month - regardless of the start date, you need to divide by the actual number of calendar days in the month.

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

Let's assume that the organization started work 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 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 up to understand the principle, it is easier to multiply by the number of days. In fact, these values are obtained by summing up the number of employees for each day, which is taken from the labor records.

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

Nuances and features of calculations

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

Not taken into account when counting 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 may or may not be taken into account., depending on certain factors:

Part-time workers - 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 - are taken into account if they are charged wage. If the founder conducts any kind of labor activity, but the salary is not paid to him (receipt of dividends does not apply to this paragraph), then he will not be included in the payroll;
Business trips 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 headcount; if the trip is long-term, then no;
Undergoing training (including if they are sent from the organization and receive a scholarship from it) - accounting depends on whether the employee's salary is retained. If yes, then even if the training takes place off-duty, such an employee is taken into account.

If there are part-time employees, they should also be included in the calculation of 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 working exactly half a day). But if the number of such employees is greater and the time worked by them per day is different, then a calculation of man-hours will be required.

With this accounting method, 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 in a 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 by 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 for one day will be 10 + 3 = 13 people.

If, when calculating man-hours, the sum of employees in terms of one day turned out to be a fraction, the report indicates an integer obtained in accordance with the rounding rules.

It must be remembered that in addition to employees who are provided with a part-time schedule based on mutual agreement or under the terms of an 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 the FSS according to the forms RSV-1 and 4-FSS, respectively, to the value that was calculated according to the above principles, it will be necessary to additionally calculate the average numbers for the reporting period for those categories of employees that are not included in this value, namely already the mentioned external part-time employees and employees registered under civil law contracts.

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

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

The report on the average number of personnel is required to comply with the requirements of the legislation when filling out the forms of the following declarations:

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 (form RSV-1 PFR);
Information on the average number of employees for the previous calendar year (form according to KND 1110018);
Information on the number, wages and movement of employees (form P-4);
Information on the main indicators of the activity of a small enterprise (form N PM);

The following depend on the indicator of the average headcount:

The possibility of obtaining tax benefits if the company employs 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 employees of the enterprise is higher than one hundred people. (Article eighty of the Tax Code of the Russian Federation);

Information on the average number of employees should be prepared by the company, regardless of whether the company has employees, whether the company is actively operating. In the absence of personnel in the staff of the company, it is necessary to put the number zero in the corresponding field of the reporting form. The average headcount is calculated both for a long-standing enterprise, and for a newly created one (before the twentieth day of the month following the month of the company's establishment) 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 employees must be taken into account:

Owners of the company, working and receiving a salary in it;
Employees in the company's staff who have employment contracts with the company;
Part-time workers, if they are not employees of this company;
Pupils who, during the holidays, have an internship at the enterprise (if GPC agreements have been drawn up with them);
Military personnel, as well as those serving sentences in penal settlements, if they are involved in the work of the company under relevant agreements with state institutions;

The calculation of the average headcount should take part both the employees of the company who came to work, and those employees who are absent from work for any reason (for example, they are sent on a business trip, get sick, take a vacation, etc.).

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

Women during periods of maternity leave;
Employees of the company who took parental leave;
Employees of the enterprise who took additional study leave without pay;
Employees of the company who pass entrance exams to universities and take additional leave without pay;
Performing works under copyright agreements;
IP, 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 working in parallel under a GPC agreement with their organization (they are counted only once as a staff unit);
Employees who wrote a letter of resignation and do not go to work after that;
Employees who were transferred to work in another organization or sent to work abroad;
Employees sent for off-duty training;
Persons with whom a student 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 was set a 20-hour work week(“half-time”), should be counted in the payroll as 0.5 staff unit.

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 disabled people, employees under the age of eighteen, and also, in some cases, employees who combine work with education.

In cases of transferring 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 - as 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 must daily record the payroll of its employees in the time sheets. The payroll should include the following employees of the company:

Those who went to work and do their labor obligations staff;
Having a day off on this 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 come to work on the considered day due to illness, who are on vacation of any kind or on a business trip;
Personnel located in study leave, but only when the employee retains wages;
Employees who are not present at work due to absenteeism;
Employees who are at work, but actually do not work due to downtime, or workers on strike;

Simply put, the headcount includes all employees of the company, regardless of their appearance or absence from work on the date taken into account.

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 differs: part-time workers and external part-time workers, workers under GPC agreements.

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

Average number of employees with full employment per 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 must be determined for each day of the month, regardless of whether it is a working day or a non-working holiday. The amount received is also divided by the total number of calendar days of the month.

How to calculate the headcount on a non-working or weekend day? The headcount of the weekend is equal to the headcount 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 agreements, 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 the man-hours worked divided by the length of the working day established for a particular employee. In other words, for workers with different working hours, the calculation must be carried out separately. The main options for part-time work:

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

At the same time, if an employee was ill on a working day, was on vacation or skipped work, these days are included in the calculation of man-hours worked by 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 number in terms of full employment. To do 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 employees:

There is another, perhaps 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 unit. 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 sum is divided by the number of working days according to the calendar.

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

An example of calculating the average headcount for a month

Consider an example of calculating the average headcount in an organization using February 2016 as an example. For example, on February 1, the company actually had 50 employees. On February 10, another 10 employees were hired. And on February 25, 5 people quit. Calculate the average headcount for this organization:

AMS = (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 for a 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 2015 calendar! 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 number for the quarter, year

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

The formula for calculating the average headcount since 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 number of each month reporting period 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. LLCs submit information at the location of their office. There are three ways to provide information - in person to the Federal Tax Service, by mail or electronically via telecommunication channels.

The deadline for providing a certificate of the average number of employees is until the twentieth of January. For newly founded companies - until the twentieth day of the month following the date of the company's establishment.

The fine for failure to submit a certificate of the average number is 200 rubles.

The calculation of the headcount of an enterprise is one of the important reports that is submitted to government agencies. This is the compilation of statistical data, record keeping and similar elements, often not very clear. common man. In any case, it is necessary to comply with the requirements of the laws, otherwise there will be problems with it. It should be remembered that not only the fact of filing a document is important, but also the correctness of its filling, timeliness, reflection of all changes and strict compliance with established standards.

Definition

This is the number of all workers in any particular organization. This includes everyone, including those who work in different departments, other structural units, do their work at home, are accepted only for a certain time (season), and so on. Absolutely everything is indicated as whole numbers. For example, even the person who works only for one season, and not the whole year, the payroll of the enterprise will be taken into account as a unit, and not in the form of 0.25. The exception is those categories of employees who combine work, do not have an employment contract, or groups of persons working on the basis of a civil contract.

Basic provisions

The list of workers is required to be compiled by absolutely any enterprise that has its own balance sheet. It must also refer to legal entities. All information about various departments, teams, laboratories and similar structures that are part of the company is also submitted according to the same principles. It must be remembered that even if the department is not actually part of the company, but formally belongs to it, it must appear in the general report. The exception is those divisions that have their own balance sheet. Here already, at the request of the main structure, they can both provide the necessary information to the central office, and transfer it independently to the territorial statistical bodies.

The process of compiling the report is broken down by time. There are monthly, quarterly and annual varieties. In each of them, one should strictly adhere to the rule that the time period starts from the very first day of the period (even if it is a weekend, holiday, and so on) and also ends with the last date. For example, in the context of the year it will be from January 1 to December 31 without any exceptions. It is necessary to strictly adhere to the deadlines for submitting documents, otherwise an error may appear and a fine will be imposed.

Responsibility

As in the situation with absolutely any report that is sent to government agencies, when compiling this document, you should always take into account the responsibility of key figures in the company. This is a common practice aimed at maximizing the accuracy of the information provided in the report. So, the main culprits in the event of a discrepancy are the chief accountant and the head of the department (structures, divisions, and so on). The headcount compiled by the employee is, of course, important document, and it must be cross-checked by responsible persons.

Report Requirements

Without fail, a document for submission to state bodies must be drawn up in a strictly prescribed form. There are a huge number of varieties, and for each individual situation, you can choose the perfect one. Only in this way it will be possible to accurately and correctly calculate the number of people it is simply necessary to maintain workflow in established by law okay. It should be remembered that any notes in the report card are allowed to be made solely on the basis of the original documents. For example, in the event that an employee falls ill, you cannot make changes without a sick leave or using a copy of it.

One more important element, which is not known to everyone, but can greatly affect the final figures in the report - the transfer of departments or employees between companies. In such a situation, a person (or unit) should be removed from the document only in the next period. The entry is made in the same way. The next point that also deserves attention is the error. If it was allowed and detected in a timely manner, it will be necessary to make changes to the report in which the problem arose, and to all subsequent ones, where the numbers from the wrong document appeared.

payroll

This category includes absolutely all employees, regardless of how long they were hired, even if this period of time is only one day. Correctly compiled number is the key to successful reporting without problems and errors. It is also necessary to take into account those workers who, for whatever reason, are not present at the enterprise for a certain period of time.

Considering the number of people who are required to be included in the report, and those who are not indicated in it, it is easier to list the latter. So, everyone who is not in the state should not appear in the document, works part-time or in accordance with a certain agreement that this individual entered into with a government agency. Employees who actually belong to this company, but currently work for another company, provided that they do not receive a salary at their main place, are also not taken into account.

Separately, it should be said about the students. The payroll is a document about those who are currently working, but not about those who are being trained. That is, all potential employees who are being trained, trained or otherwise gaining the necessary experience at the time of the report are not included in the report. As soon as they are fully and officially hired, only then a mark about them will appear in the corresponding document. And the last group of people who do not need to be reflected in the report are those who quit. Regardless of how this happened, from the date of termination of work, the former employee is automatically removed from the list.

Average headcount

This indicator is somewhat different from everything indicated above. The average headcount is used to calculate labor productivity, average wages, turnover, permanence, turnover rate, and the like. It is not possible to do all this using the standard number, since it is taken into account for a specific date. In this case, the calculation is made for a certain period.

Next, we will consider how the average headcount is determined. The formula here is relatively simple, but it needs to be understood. So, the first thing you need is to correctly determine the number of days. There will be 30 or 31 of them, depending on the month (in the February version - 29 or 28). Be sure to include any holidays and weekends in the calculation. Now we take the number of employees and divide it by the number obtained in the previous paragraph. It is important to consider that the number of employees on the weekend will be identical to the same number for the previous working day. For example, on Friday there were 30 employees. As a calculation for Saturday, you also need to take the same 30 people. A similar situation will be in the event that there are 2 or more days off. That is, on Sunday there will also be 30 workers. It is very important to correctly select all those employees who are included in this list, as they differ from what the usual payroll requires. This requires special attention, because at this stage most of the errors occur.

Employees in the average headcount

The list does not include such employees who are on maternity leave or parental leave. Additional parental leave is also not taken into account. If an employee was sent to construction, installation, commissioning or harvesting, regardless of whether he is paid money for this at his main duty station, then he should also not appear on this list. It should be remembered that it must be included in the list of the enterprise where it was sent. Another category of workers who also should not appear on the list are disabled veterans of the Second World War. Separately, it should be said about those employees who do not work full-time. They need to be calculated exactly according to the time that was actually worked out. But those who work in full, but at the same time perform their duties at home, still fit in as full-fledged units.

In an even more original way, the number of employees who work under an agreement with the state is calculated. In such a situation, it is important to accurately and correctly determine what their average payroll will be. The formula in this case will be as follows: FZ / SZP \u003d SCH. Where SWP is the average salary per employee. FZ - the wage fund of all persons employed under an agreement with state bodies. A SCH - the average number. That is, if in general all such employees received 100,000 rubles, and the salary of one employee is 20,000 rubles, then the number will be 100,000/20,000 = 5. And it does not matter that in fact they worked 10 or 2.

Registration and dismissal

In addition to all other parameters, the report implies a division by indicators of arrival and departure. That is, hiring and firing. In this case, they are taken into account in a slightly different way. If the arrival is signed according to the source where the new employee came from, then the departure is determined by the type of dismissal. Only by accurately understanding this moment, it is possible to correctly issue a report and determine the number of employees on the payroll. This may seem rather complicated, but for ease of perception, below is a conditional table.

You need to understand that there are certain exceptions here, which should also be taken into account. Without them, the correct payroll number of employees will not work. This, in turn, can lead to errors, penalties, and so on. Thus, all persons who were previously employed in non-core activities, and then were transferred to the main one, are not included in this list as newcomers. But those who used to be employees, and then became workers, are indicated in a separate column. The situation is similar with departure. In addition, it must be borne in mind that all absenteeism, even of an employee who has not yet been fired, is also indicated in a special paragraph.

Active and payroll number

These indicators are quite different from each other. It is important not to confuse them and use only the correct indicators when calculating. So, the payroll number of employees is, as mentioned above, the number of employees employed in certain areas of the company's activities for a certain period. There are exceptions that are not included here, but there are not many of them. But under the turnout number they mean the number of workers who are required to be present at their place daily, for the corresponding period of time. Naturally, excluding weekends or holidays. That is, if according to the headcount there can be 100 employees, then there will be only 20 of them, since everyone else can work at home, be involved for a certain time or for part-time, and so on.

Results

All of the above will help to compile a statistical report as correctly and efficiently as possible. As a rule, in most enterprises all processes have been worked out for a long time and the movements of workers that could cause difficulties in drawing up a document are also already familiar. In any case, if there is a controversial issue or a situation arises that has not been encountered before, it is best to study the problem in advance and clarify the data than to make a mistake.