Download the average number of employees form sample. Where to submit a report on the average number of employees. Who Should File the Average Number of Employees Form

Employees of the enterprise must be determined for the purposes of taxation and statistical accounting. The indicator is calculated for a certain period. To display information about the number of employees, a special document form KND 1110018 is used. How to fill out the document? Who exactly should submit it to the regulatory authorities? More on this later.

What is this form?

Form KND 1110018 "Information on average headcount employees” was approved by order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25 / [email protected], and her electronic format- Order dated 10.07.2007 No. MM-3-13/ [email protected] The document consists of one page, it indicates information on the number of average staff. When filling out the report, all citizens with whom there were legal labor relations (temporary and permanent) are taken into account. Consideration should also be given to persons probationary period, temporarily working, travel, temporarily disabled, vacationers.

The obligation to provide this report to the tax service is established by paragraph 3 of Art. 80 of the Tax Code of the Russian Federation. The list of entities that must submit information includes:

firms that have concluded employment contracts with hired personnel;

sole proprietorships hiring workers;

newly created legal entities, whether they have hired staff or not.

Information on the number (f. KND 1110018) may not be submitted to the tax service only by individual entrepreneurs operating without hiring employees. Organizations must submit a completed report even if they do not have employees (letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 No. 03-02-07 / 1/4390).

Where to submit the KND form 1110018

Form KND 1110018 “Average number of employees” is submitted by the legal entity to the IFTS at the location, the individual entrepreneur - at the place of registration.

The method of submitting the document will depend on how many employees work in the organization:

if more than 100 employees - the form is filled out and sent to the tax office in electronic format;

if there are 100 or less employees, the report can be submitted to hard copy by appearing in person at the tax office.

Organizations with 100 or fewer employees can send the report as a valuable letter in the mail. It must be accompanied by a description of the investment.

Deadline for submission of KND form 1110018

"Average number of employees" is submitted annually. The reporting deadlines are as follows:

the general deadline for all organizations and individual entrepreneurs is no later than January 20 of the new year following the reporting one;

organizations that have only recently registered (or reorganized) submit information before the 20th day (inclusive) of the month following the month of state registration; for example, if the company was established in April, the KND form 1110018 must be submitted to the Federal Tax Service No later than May 20

The KND 1110018 form, a sample of which can be found below, must be submitted even if the number of employees hired has remained unchanged over the past year.

If the organization does not provide the prepared report to the tax service in a timely manner, it faces a fine under Art. 126 of the Tax Code of the Russian Federation: 200 rubles. for every carry this document. Officials will be responsible under Art. 15.6 of the Code of Administrative Offenses of the Russian Federation (fine 300-500 rubles).

How to fill out a document

In the KND 1110018 form, the following must be filled out:

TIN, KPP, full name of the organization or full name individual entrepreneur;

the name of the territorial division of the IFTS to which the report is submitted, and its code;

the date as of which the indicator is calculated;

data on the number of hired personnel;

signature and seal (if available).

The lower right block does not need to be filled in, it is intended for an employee of the tax authority.

The rules for filling out the form KND 1110018 "Average number of employees" are given by the Federal Tax Service of the Russian Federation in a letter dated 04.26.2007 No. ChD-6-25 / [email protected]

In the "TIN" field indicate unique identificator specified in the certificate of registration.

The "KPP" field is filled in only by legal entities.

In the field "Name of the tax office" you need to specify the name of the department. For example, "IFTS of Russia No. 43 for Moscow." The tax code always consists of 4 digits.

In the field "Name of the taxpayer" indicate the full name of the legal entity or individual entrepreneur.

When specifying the date as of which the headcount indicator is displayed in the KND 1110018 form, the requirement specified in the footnote must be taken into account. If the data is indicated for the past calendar year, the taxpayer sets January 1 of the current year. Recently registered organizations indicate the first day of the month following the month of registration.

The form "Information on the average number of employees" is filled out by the accountant of the enterprise in order to reflect statistical data, as well as to calculate taxes. It is the first report to be filed at the beginning of each new year.

Information on the average number of employees: form, regulatory framework

According to Art. 80 of the Tax Code, this document is drawn up and submitted before January 20. For accountants, a special standard form has been developed, in the columns of which it is required to enter information received during the year.

(a sample filling is offered in the photo below) is calculated even when the enterprise does not use hired labor.

To eliminate misunderstandings and clarifying questions, the Ministry of Finance published an explanatory letter. The report can be submitted either electronically or in paper form. An accountant working in an enterprise with a staff of up to one hundred people is allowed to choose the type of filing of a document at his discretion. If the number of employees exceeds this threshold, the document should be sent electronically.

Administrative responsibility

The accountant must carefully read the rules for filling out the form "Information on the average number of employees." The form, the form of which is presented above, is a mandatory report, and its late submission threatens the enterprise with a fine. Despite the small amount of recovery, delay should not be allowed. In the event that the tax service does not receive information about the average number of employees (the form can be seen in the photo above), its employees have the right to recalculate taxes and refuse to provide the company with any benefits. They may require the payment of additional taxes, fines and penalties. At the same time, the accountant will still need to work hard to compile reports on the average number of employees for the year and submit the missing document. Thus, it becomes most rational to bring all the data together and fill out the report in a timely manner.

employees per year?

Employees large enterprises make life much easier automated systems for personnel records. These programs themselves calculate all the indicators and add them to the reports.

Accountants small firms forced to do this work on their own. The basis for the calculation is the daily accounting of the headcount. These figures must correspond to those given in the timesheets.

Also important is information about who was hired, fired, transferred to another position, sent on vacation or sick leave. All this data is drawn from orders, personal cards of employees, payrolls or from other working documents.

List of categories of employees that must be taken into account when calculating the TSC

In order to receive and transfer reliable information to the tax, the accountant includes the following employees in the calculation:

People who come to work.
Those who were absent due to specific circumstances.
Employees on a business trip (if they continue to receive salaries).
Sick employees who have sick leaves.
Employees who were employed in the performance of state or municipal duties.
Working full and part time.
Rookies on probation.

A sample of filling out information on the average number of employees (ANC) can significantly speed up the process of compiling a report. The order of Rosstat offers a formula for calculating the desired indicator for the year:

AMS (annual) = AMS (January) + AMS (February) + ... + AMS (December) / 12

In the event that the enterprise has not been operating since January, the total amount of the TSC is still divided by 12.

Monthly indicator

Another counting principle is used to calculate the AMS for one month:

AMS (monthly) = AMS (employees who worked full-time) + AMS (employees who worked part-time).

To find out how many people are busy throughout the day, you should carry out the following calculations:

SCH \u003d SCH (for the first day of the month) + SCH (for the second day) + ... + SCH (for the last day) / 28 (29, 30, 31). Divide by the number of days in a month.

AMS (quarterly) = AMS (first month of the quarter) + AMS (second month) + AMS (third month) / 3

The last indicator (quarterly) may be required by extra-budgetary funds.

Who is taken into account when calculating the SCH

In order to correctly calculate the indicators, the accountant must use data on employees accepted by employment contracts, those who work on a permanent or temporary basis, as well as those hired for seasonal work. Be sure to take into account the people who are in the workplace, and those who are absent. Those who were registered simultaneously on the basis of labor and civil law contracts are considered as one employee.

Weekend avg is calculated from the previous days.

What to do with employees who work part-time?

The sample filling in information about the average number of employees, shown at the beginning of the article, contains only one number (10) in a column with the same name. It takes into account all the workers involved in the labor process at a particular enterprise. If everything is more or less clear with people who work full time, then there may be difficulties with counting employees of another category.

AMS per month (part-time employees) = number of man-hours per month or the length of the working day for this category of workers / number of days worked.

In this case, the usual length of the working day (with a five-day week) will be:

If worked 36 hours/week - 7.2 hours.
At 24 hours/week - 4.8 hours.

Part-time is mandatory for persons under 18 years of age, women who are breastfeeding, the disabled, workers in hazardous industries.

In the case when the SCH is a fractional indicator, it is rounded up, following the mathematical rules: if the digit after the decimal point is less than five, it is rounded up to the previous unit, if more - to the next one.

To eliminate mistakes in the future and make it easier for yourself, you should leave the calculations once made and use them as a sample for filling out information about the average number of employees.

Employees who are not taken into account in the calculation of TSC

There are employees who cannot be included in the staff when compiling an AMS report. Among them:

Let's talk about external and internal part-timers

External part-time workers are those people who are part of the staff of several enterprises. In fact, they are listed as employees of one organization, while in others they can perform any work. At the same time, their working day at other firms will be incomplete (about four hours a day). Their participation in the calculation of the AMS is calculated using the formula (it is given in the next paragraph).

Internal part-time employees are employees of a particular company who perform not only their direct duties, but also additional work. In order to correctly calculate the FSC, the accountant takes into account the number of hours worked by them.

Calculation of the FSS of external part-timers

The calendar days and the number of employees employed during this period should be summed up. Next, determine the SCH of people who were not at the enterprise on working days. Thus, the total number of employees not fully employed in a given period is obtained.

It will be easier for an accountant to work if he compiles for himself a sample of filling in information about the average number of employees and uses it as a template.

Form "Information on the average number of employees" (KND Form 1110018)

Source/Official Document: paragraph 3 of Article 80 of the Tax Code
Where to donate: IFTS at the place of registration
Delivery method: paper or electronic
Delivery frequency: 1 year
Must be submitted by: January 20 of the year following the reporting year
Penalty for late delivery: 200 rub.

Document's name: Form of information on the average number of employees (form according to KND 1110018)
Format: xls
Size: 55 kb

In accordance with paragraph 3 of Article 80 of the Tax Code, the employer is obliged to indicate information about the average number of employees and submit it on the appropriate form to the tax department.

Who is required to submit an average number of employees form?

Submit information in accordance with the law about the average number working people(KND form 1110018) are obliged to organizations, as well as individual entrepreneurs. At the same time, for individual entrepreneurs there are some concessions - they are required to send information about the number of employees only when they used hired labor in the past year.

Enterprises, on the other hand, provide information regardless of whether they have employees or not.

It can be noted that such a duty is not affected in any way by the tax regime used. The submission of information on an equal footing is carried out by companies with a general taxation regime, and those who have chosen special regimes (UTII, STS, PSN, ESHN).

It is necessary to report the number of employees every year, including when their number does not change compared to the previous year.

The deadline for submitting the form of the average number

Submission of information in the form carried out over the past year. The deadline for submission for operating enterprises and individual entrepreneurs is January 20 of the current year. In particular, information for 2016 had to be submitted by January 20, 2017.

In the case when the establishment of the enterprise took place during the year, then its representatives must send information no later than the twentieth day of the month following the one in which the company was registered. The same condition applies to reorganized legal entities. They submit to the tax office the number of persons employed by them by the twentieth day of the month following the month in which the enterprise was reorganized.

Individual entrepreneurs who were newly registered are not required to submit information in the year of state registration.

If any of the designated dates falls on holidays or weekends, then in accordance with the Tax Code, they are transferred to general order for the next day of work.

How and where to provide information?

The completed form can be submitted independently to the tax service or sent by mail, making an inventory of the attachment.

Information can also be submitted electronically. At the same time, all tax payers can choose between electronic and paper filing methods, including those with an average number of employees exceeding one hundred people.

The form is submitted at the place of state registration of the enterprise or at the place of residence of an individual entrepreneur. Companies with separate branches provide information at the place where the head office was registered.

Penalty for late submission of the average headcount report

If the company or individual entrepreneur fails to submit or delays information about the average number of employees, then and each such case of the employer is subject to a fine in the amount of two hundred rubles. In addition to tax liability, administrative liability may also arise for officials, i.e. penalties in the range of three hundred to five hundred rubles.

At the same time, block the account of the tax department for such a violation can not. Information is not considered a declaration, which means that if information is not provided or deadlines are violated, then this is not a reason to stop traffic Money on accounts.

The duties of individual entrepreneurs, as well as organizations, include the submission of a report containing information on the average number of employees for the past calendar year. This is evidenced by the norm of Article 80 of the Tax Code of the Russian Federation. The report must be submitted in a unified form in certain current legislation terms.

You will learn all the details about who, when and where submits a report on the average number of employees for 2019 from this article. Also on this page you can download a report on the average number of employees in 2020 and a sample of filling out this document.

Who needs to apply in 2020?

The report on the average number of employees for the previous calendar year must be submitted to the Federal Tax Service:

organizations (it does not matter whether they use the labor of workers in their activities, on the basis of the Letter of the Ministry of Finance of Russia dated February 4, 2014 N 03-02-07/1/4390);
IP (only if the entrepreneur hires one or more employees to work on the basis of an employment contract).

To submit a report on the average number of employees for 2019 in 2020 are required:

newly created legal entities;
reorganized organizations.

At the same time, newly created enterprises must submit a document within a timeframe that differs from individual entrepreneurs and organizations. These categories must submit a report no later than the 20th day of the month following the month of their creation (reorganization). This provision is contained in paragraph 3 of Article 80 of the Tax Code. The document indicates data on the average number of employees for the month of establishment (reorganization) of the enterprise.

Thus, if the date of creation of the organization is April 17, 2020, then the report on the average number of employees must be submitted no later than May 20 of the same year.

Who can not submit a report in 2020?

Paragraph 6 of clause 3 of article 80 of the Tax Code of the Russian Federation states that individual entrepreneurs may not submit a report on the average number of employees if they did not attract hired personnel in reporting period. Accordingly, there is no zero form of the report on the average headcount.

Individual entrepreneurs who have passed the procedure state registration in the current year may not submit a report on the average number of employees.

All others must report to tax office without fail.

Deadline for submitting the report on the average headcount in 2020

The deadline for submitting information on the average number of employees for 2019 for individual entrepreneurs and organizations is January 20, 2020. Since this day falls on Monday, there will be no postponement of the reporting deadline, in accordance with paragraph 6 of clause 3 of Article 80 of the Tax Code of the Russian Federation.

As already noted, newly created (reorganized) organizations must submit information on the average number of employees no later than the 20th day of the month that follows the month of their creation (reorganization). It does not matter whether such organizations have wage-earners or not.

Individual entrepreneurs who were first registered must submit a report on the results of 2019 no later than January 21, 2020.

Report form KND 1110018 2020: what information to indicate?

Recall that the form of the document KND 1110018 was approved by Order of the Federal Tax Service of Russia No. MM-3-25 / [email protected] dated March 29, 2007. Recommendations for filling out the report are contained in the letter of the Federal Tax Service of the Russian Federation No. ChD-6-25 / [email protected] dated April 26, 2007. Accordingly, the report for 2019 must be sent to the tax office in the form of KND 1110018.

The form blank consists of only one sheet. What the current form of information on the average number of employees for 2019 looks like here:

The following information should be included in the report form:

1. Information about the taxpayer:

Name in full (for organizations);
Full name (in full) and TIN (for individual entrepreneurs).

2. Name and code of the tax authority.

3. Date of determining the average number of employees:

January 1, 2020 - to provide information for the 2019 calendar year;
1st day of the month following the month of creation (reorganization) - for the organization.

4. Indication of the average number of employees.

After the report is generated, it is signed by the individual entrepreneur or the head of the organization.

The completed document must be submitted:

IP - at the place of residence;
organizations - at the place of registration.

Please note that if an organization has separate divisions, then the document must be submitted in one form throughout the organization.

Ways to submit a report in 2020

You can submit information about the average number of employees to the IFTS in 2020 in the following ways:

Personally (by visiting the IFTS).
Through a representative.
On the paper.
In electronic form (with enhanced digital signature).
By mail of Russia (with a description of the attachment).

If there are more than 100 employees, then the report must be submitted exclusively in electronic form, if less, then delivery on paper is allowed.

General rules for determining the average number of employees

When calculating the average number of employees, you should focus on the "Instructions for filling out statistical reporting". The document was approved by Rosstat Order No. 428 dated October 28, 2013. To carry out calculations to fill out the report, you need to use special formulas. The basis for the accounting of employees is the time sheet.

1. Formula for calculating the number of part-time workers:

The number of employees who worked part-time or full-time is calculated separately. For this purpose, the total number of man-days worked per month is determined using the following formula:

It should be borne in mind that the length of the working day depends on the number of working hours per week set at the enterprise. For instance:

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

2. Formula for calculating the number of full-time workers:

To calculate the average number of employees who worked all month, you should use the following formula:

3. To determine the average number of employees for the past calendar year, you need to calculate how many employees worked in each of the months of the reporting period (year), and then divide the resulting figure by 12.

This procedure is also relevant for those individual entrepreneurs and organizations that did not operate throughout 2019.

We add that some categories of workers do not include to the average number, for example:

women on parental leave;
external part-timers;

employees under contract agreements;

workers who are in study leave without payment.

In 2020, according to the instructions of Rosstat No. 722 dated November 22, 2017, the average headcount need to include:

persons on parental leave, if they work part-time or work at home while receiving childcare allowance;
stateless persons performing work and providing services under a civil law contract.

In addition, when calculating indicators, you can use the rounding rules (if the number is not a whole number). That is, if the result obtained is less than 0.5 units, then it should not be taken into account. Indicators that are 0.5 units or more must be rounded to the nearest whole number.

Examples of calculating the average number of employees

Let's give an example of calculating the average number of employees for 2019 for individual entrepreneurs.

Example 1: Calculation of the average number of IP employees for 2019

The company had 15 full-time employees from January 1 to 17. January 18 was hired new employee. In this way total strength by the end of the month was 16 people.

Calculation procedure

The average number of employees of IP for January 2019 = (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45

This indicator does not need to be rounded and the average number of employees for all other months of the year is calculated in the same way and divided by 12:

15.45 + 6 + 4.35 + 4.65 + 5.1 + 5.3 + 3.7 + 4.25 + 4.75 + 3.8 + 4.25 + 5.0 = 66.6 / 12 = 5.55 = 6 people.

That is, in 2019, the average number of IP employees was 6 people. This figure must be included in the report.

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Business entities of any form of ownership are required to annually send information on the average number of employees to the regulatory authorities. This element plays essential role in economic activity- so, it is on its basis that the classification of organizations according to the size of the business is made. Therefore, the population value is included in a large number of reports that are sent to statistics and the tax service.

The average headcount is a specially calculated element that reflects the average number of employees working in a business entity in a particular time period.

This value must be calculated by each business entity that has hired employees. The time period for calculation, depending on the need, can be chosen by any - month, quarter, half year, year, etc.

But even when calculating different time intervals, the technology for obtaining the indicator does not change from this.

In 2014, an indulgence was made for entrepreneurs - now they can not draw up information on the average number of employees if they do the work on their own, without hiring third-party workers.

Attention: one of the important areas of application of the obtained element is the division of business entities into groups, based on the number of employees involved. And this, in turn, will determine the possibility of using one or another tax preferential regime. Also, the payroll is used to determine average salary by organization.

The period of storage of the report in the archive of the business entity is 5 years.

Deadlines for submitting the report on the average headcount in 2019

The day by which a business entity is required to submit a report on the average headcount to the regulatory authorities depends on the functioning of the entity itself:

Individual entrepreneurs and firms that have been operating for a long time are required to submit a report by January 20 of the year that follows the year of the report. If such day falls on a weekend or holiday, the deadline is shifted forward to the first business day. In 2019, January 20 is a Sunday, so the report must be submitted by January 21, 2019.
The average headcount for newly established organizations must be submitted by the 20th day of the month following the month in which the company was established. The second time you will need to send a report on schedule, at the end of the calendar year. Thus, for the newly created LLC, two dates are determined on which in the first year of its existence it will be necessary to submit a report.
If an individual entrepreneur or company is closed, then the final report must be submitted on the day the business entity is removed from the state register.

Where is the reporting

The law says that a company must submit a report on the average headcount to the Federal Tax Service, which is located at its location. In the case when the company has branches or separate divisions, all information is summarized in a single report, which is transmitted by the parent company.

Individual entrepreneurs who have employees must send a report to the address of their registration or actual residence.

Attention: if an individual entrepreneur is registered in one subject, and conducts activities in another, he must still submit a report on the number to the Federal Tax Service at the address of his registration.

Ways to submit information

This form is allowed to be submitted both in paper form and in electronic form, there are several ways to submit it:

You can hand over the completed report on paper personally to the inspector, or through a trustee with a power of attorney. The form must be made in two copies, one will remain with the Federal Tax Service, and the second with a mark of receipt will be returned back to the business entity;
Sending by mail in an envelope using a registered letter;
Through the Internet, using the services of EDI. In this case, the file itself must be signed with a qualified signature.

Attention: in some regions, when submitting a report on paper, it is also required to provide a file on a flash drive or other media. Before visiting the government agency, it is recommended to call and clarify this need.

Download the form and a sample of filling out the form UND 1110018

Files:

How to fill out a report in the form of KND 1110018

The form KND 1110018 is not very difficult to fill out. But before doing this, you need to determine the very value of the average number according to the list.

At the top of the form, the TIN and KPP codes are affixed, and next to it is the sheet number. It will always be 001. It must be remembered that if a company fills out the form, it will have two empty cells in the TIN field, which you just need to cross out. If the report is compiled by an individual entrepreneur, then he will not have a checkpoint code, which is also completely crossed out.

At the next stage, the Federal Tax Service enters into the document, where the form is sent - first this must be done in words, and then put down the code in numbers.

The next step is to enter the date as of which information is provided:

In the case when a planned annual report is prepared, then January 1 of the current year is entered here.
If the report is submitted due to the creation of a business entity, or its closure, then here you need to specify the 1st day of the month following the month of this event.

The next line contains the field in which you want to enter the number. It is filled from left to right, if any cells remain empty, they must be crossed out.

The lower part of the report is divided into two parts, the business entity needs to fill in only the left column.

Filling depends on who provides the completed form:

The director himself puts down his full name, the date of submission of the document and endorses with a personal signature;
The entrepreneur must indicate the date of delivery and endorse with a signature;
In the case when the report is submitted by proxy, it is necessary to indicate the full name of the authorized person or the name of the company. The date of delivery is also indicated and everything is endorsed with a signature. In the lower column, you must put down the data on the executed power of attorney. The power of attorney form itself is attached to the form as an attachment.

How to calculate the average number of employees

The implementation of such a calculation at the enterprise, as a rule, is performed by an accountant or a personnel officer.

Since this indicator is of great importance for the activities of the organization, its calculation must be approached with all responsibility, since the high accuracy of its determination must be observed.

After all, on the basis of the result obtained for the company, the possibility of using a preferential tax regime can be determined. Also, the supervisory authority has the right to double-check the correctness of the calculation at any time.

The data for calculating the indicator are selected from documents on time recording, orders for the admission, dismissal of employees and other similar forms.

Most accounting computer programs calculate the indicator automatically, based on the data entered in them. But even in this case, it is recommended to double-check the calculation, as well as the sources of information.

The employee must understand the process of calculating the indicator in order to check it at any stage.

Step 1. Calculation of the number of employees on each day of the month

At this step, you need to determine the number of employees who had valid labor agreements with the business entity on each day of the month. This number necessarily includes employees who are sick that day, are in, or went on a business trip.

The following people are also excluded from the calculation:

If they carry out labor activity as part-time workers (they are taken into account at the main place of work);
Performing work on;
Employees who are on maternity leave or take care of children under 3 years old;
Employees who work part time. At the same time, if this condition is established due to legal restrictions, then it is necessary to take them into account.

On weekends and holidays month, it is necessary to hire the same number of workers as they were on the previous working day. Several nuances come out of this - if an employee quit on Friday, then he will still be present on Saturday and Sunday in the headcount calculation.

Attention: if the company does not have a single employee involved, but has an appointed director (even if he is not paid a salary and no deductions are made), the number of 1 person is indicated for each day of the month.

Step 2. Determining the monthly average number of full-time employees

This step determines the number of employees on each day of the month who work the whole working day. This number is then divided by the number calendar days in the month of calculation.

SCHpol=(NUM1+NUM2+…+NUM31)/DAYmonth, where

SSCHpo l is the average number of employees with a full working day per month;

NUM1, NUM2, NUM3- is the number of full-time employees for each calendar day of the month;

DNImonth- the number of days according to the calendar in the month of calculation.

The resulting indicator must be rounded according to mathematical rules to the hundredth decimal place.

Calculation example. July 2017 has 31 calendar days. From the 1st to the 14th, 38 people worked in the company, from the 15th to the 22nd - 37 people, from the 23rd to the 31st - 41 people. Let's define the number.

The average number of full-time employees is:

(14x38 + 8x37 + 9x41) / 31 \u003d 38.61 people.

Step 3. Determining the monthly average number of part-time employees

To calculate this indicator, you need to determine the total number of hours that part-time employees worked per month. If one of them had a period of vacation or illness in the month of calculation, then for these days the number of hours is set according to the previous working day.

After the number of hours is determined, the number is directly calculated. To calculate it, you need to divide the sum of hours worked by the product of the number of working days in a month and the norm of working hours for a full day of work.

SCH hour= HOUR/NORD*NORhour, where

SCH hour- the average number of part-time workers per month,

HOUR- the number of hours that employees worked part-time in total,

NORDn- number of working days in a month

NORhour- fixed standard working hours. If the firm works on a 40-hour week, then its value is 8 hours, with a 32-hour week - 7.2 hours.

The result must also be rounded to the nearest hundredth.

Calculation example. Part-time workers worked a total of 242 hours in July. The company works on a 40-hour working week, the number of working days in July is 22.

Number calculation: 242/(8*22)=1.38 people.

Step 4. Determine the average monthly number of all employees

This indicator is obtained by adding the previously obtained number of full-time and part-time employees.

The following formula is used for the calculation:

SCHmonth\u003d SCHpol + SCHh, where

SCHmonth- total average number per month;

SCHpol- monthly number of full-time workers;

RSCHhour- monthly number of employees working in the partial day mode.

The final result must be rounded to an integer according to the requirements of mathematics. This means that a total less than 0.5 is discarded, and more than this value is rounded up to 1.

Calculation example. Using the values obtained earlier, we find the number for the month:

38,61+1,38=39,99

This value should be rounded up to 40.

Step 5. Calculation of the annual average number of employees

To determine this indicator for the year, you need to take the calculated values of the average number for monthly periods. When calculating this indicator, it is necessary to add up all the monthly values of the average headcount and divide the result by the number of months - by 12.

SSChg\u003d (SCHya + SCHf + ... + SCHd) / 12, where

SSChg- an indicator of the average headcount for the year under review.

SSC, SSChf, etc. - the average number for January, February, March, etc.

The indicator of the average headcount should not include fractional numbers, therefore, according to the rules of mathematics, it must be rounded after calculation.

The legislation provides for the specifics of determining the average headcount for enterprises registered in the current year.

Attention: peculiarity this method assumes that for the calculation it is necessary to summarize the indicators of the average headcount only from the moment the company was opened. However, in the denominator of the formula, it is still necessary to put the number of months - 12. This value is not adjusted taking into account the period of the organization's activities.

The indicator of the average headcount is also used in interim reporting, which is submitted for a quarter, half a year, 9 months. The above formula can be used to determine these values.

Only the data is taken for the required number of months, and in the denominator it is necessary to set the figure corresponding to each calculation period. For example, for quarterly numbers - 3, semi-annual - 6, 9 months - 9.

Penalty for not submitting information about the average headcount

The responsibility of an economic entity for the late submission of reports containing information on the average headcount, as well as for failure to submit this form, is established by the Tax Code of the Russian Federation.

The amount of penalties that can be imposed on a business entity for violating the law and failing to submit a report is set at 200 rubles.

The law stipulates that these penalties may apply to a responsible employee, who is entrusted with the functions of preparing and sending reports on the average number to the Federal Tax Service Inspectorate. The fine for him can vary from 300 to 500 rubles.

Do not forget that there is also one point - if the subject was held liable for violating the deadlines or failing to submit a report on the average number, then the obligation to submit it remains with him anyway.

Important: for repeated violation regulations set a two-fold increase in penalties.

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