On approval of the Instruction on statistics of the number of employees (extract). Instructions on statistics on the number and wages of employees. Guidelines on statistics on the number of employees
"Guidelines for statistics on the number and wages of employees Approved by the order of the DSS of the Republic of Moldova No. ..."
Methodological guidelines for statistics
the number and wages of employees
Approved by the Order of the DSS of the Republic of Moldova No. 87 dated July 29, 2004
GENERAL PROVISIONS
1. These instructions are intended to guide you in the preparation of reports on
labor by enterprises, institutions, organizations2 using hired labor,
regardless of the form of ownership and organizational and legal form.
Note:
1. In accordance with the Labor Code of the Republic of Moldova art. 1, an employee is individual who performs work corresponding to a certain specialty, qualification or position, and receives wages on the basis of an individual labor contract.
2. The organizational and legal form and form of ownership are determined in accordance with the statutory documents of the enterprise.
2. Reporting on labor is filled in by all enterprises that are legal entities, as well as their separate subdivisions - branches and representative offices, as well as enterprises with the right of an individual who use hired labor on a permanent basis.
Branches and representative offices (having, in accordance with current legislation separate balance sheet and the right to open sub-accounts), in agreement with the head enterprise, are submitted to the statistical services at the location, separate reports. The parent company submits a report to the statistical service at the location without data on branches and representative offices.
Note:
When new branches and representative offices appear (establish), the parent company notifies the central statistical office of the republic. In addition, once a year, the head office submits to the statistical office at the location of the list of branches and representative offices, containing basic statistical data on labor (number and payroll) as well as identification data (postal address, etc.).
Data on structural units, non-independent divisions (industries, workshops, sites, farms, teams, units, bureaus, laboratories, etc.) are included in the labor report of the enterprise on the balance sheet of which they are located.
3. Statistical reporting on labor is compiled strictly for the established calendar reporting period of time: month, quarter and year. The monthly report is drawn up for the period from the first to the last (inclusive) day of the reporting month, the annual report for the period from January 1 to December 31.
4. Reports on labor are submitted within the time frame and addresses provided for by the approved forms.
Submission of statistical reports later than the established deadlines is a violation of reporting discipline.
5. The main requirements in the preparation of statistical reports are: completeness of filling out the report and the reliability of the reporting data. Managers and others are personally responsible for the reliability of the data in the reports and the timeliness of the submission of reports. officials enterprises, regardless of ownership.
The size and nature of the administrative penalty (for the information provided with a delay or false information) are determined in accordance with the “Code of Administrative Offenses” article 231/2.
6. Statistical reports are filled out on the basis of primary accounting (technical and operational documentation) and accounting businesses, especially timesheets and payrolls.
7. If organizational changes took place during the reporting period, the data is filled in as follows:
7.1. In the case of transfer of individual workshops (or other divisions) from one enterprise to another, then in the report of the transferring enterprise, the specified data are excluded and included in the report of the enterprise, which included these structural divisions;
7.2. In the case of a merger or division of an enterprise, the data is presented in a new organizational structure with data from the beginning of the year;
7.3. When liquidated in reporting period any division, data prior to their liquidation, are not excluded from the enterprise's reporting;
7.4. When changing the organizational and legal form of an enterprise, data on the new status of the enterprise are taken into account from the month in which this change occurred; data for the previous months from the beginning of the year are not excluded from the labor reporting according to the previous status.
8. If errors and other distortions in labor reporting are detected, the reporting data are corrected by enterprises: in the reports for that reporting period (month, quarter, year) in which additions and other distortions were made, in the accruing totals of this report, and also in all subsequent reports.
Part 1. LIST OF EMPLOYEES
9. The payroll of employees of an enterprise includes all employees who have an employment contract for a certain (fixed-term) or for an indefinite period: i.e. hired for one day or more from the date of their enrollment in work (hired for permanent, seasonal, temporary, to perform certain work, etc.). In this case, both actually working persons and those temporarily unemployed are taken into account, including those who have retained their formal attachment to work (whose individual labor contract has been suspended, etc.).
10. The payroll includes:
10.1. Employees who actually showed up for work, including those who did not work due to downtime;
10.2. Employees hired from probationary period... These workers should be included in the payroll from the first day of going to work;
10.3. Workers hired part-time or part-time working week... In the payroll number, these employees are taken into account for each calendar day as whole units, including non-working days of the week, due to the hiring (see clause 23);
Note. An employee who receives in one enterprise two, one and a half or less than one rate or is registered in one enterprise as internal part-time, is taken into account in the payroll number of employees as one person.
This number also includes workers transferred to part-time work (week) at the initiative of the administration. They must be distinguished in the reporting separately, bearing in mind that on the basis of these data, indicators of part-time employment (partial unemployment) are developed.
Note. This group does not include certain categories of employees for whom, in accordance with the legislation, reduced working hours are established, in particular, employees under 18 years of age; employed in jobs with harmful working conditions.
10.4. Employees on business trips, including employees on short-term business trips abroad;
10.5. Homeworkers are persons who have entered into an individual labor contract with an enterprise to perform work at home. In the payroll number of employees, homeworkers are accounted for for each calendar day as whole units (see clause 24);
10.6. Those working on orders outside the enterprise, if they receive wages in this enterprise;
10.7. Workers assigned to perform work on a rotational basis;
10.8. Employees hired to replace absent employees (due to illness, maternity leave, parental leave);
10.9. Employees who are temporarily recruited from other enterprises, if they do not retain their wages at the place of their main work;
10.10. Elderly citizens and persons with physical and mental disabilities living in homes for the elderly and in homes for persons with physical and mental disabilities, recruited for the position of junior medical staff or workers in these establishments on a part-time basis;
10.11. University students and college and vocational students taking industrial practice at the enterprise and enrolled in jobs or positions;
10.12. Full-time students of universities and postgraduate students attracted by the research sectors of universities to perform work, if they are enrolled in full-time positions;
10.13. Workers and specialists from other countries working in joint ventures or by agreement on the construction of facilities and at other enterprises located on the territory of the republic, if they are paid according to the legislation of the Republic of Moldova.
11. The payroll also includes employees who are temporarily not working at the enterprise:
11.1. Employees who did not show up for work due to illness (during the entire period of illness until returning to work in accordance with documents on medical leave or before retirement due to disability);
11.2. Employees who did not show up for work in connection with the performance of state and public duties;
11.3. Employees seconded to another place of work (see clause 21.6.);
11.4. Employees who are on paid annual, annual additional leaves provided in the case provided for by law, collective agreements, collective or individual labor contracts;
11.5. Employees on maternity leave, as well as on leave in connection with the adoption of a newborn child directly from the maternity hospital (see clause 21.1.);
11.6. Employees who are on parental leave until they reach the age specified in accordance with the legislation, both in partially paid and additional unpaid leave (see p.
11.7. Employees who combine work with training (aimed at training by the employer or independently) and are on additional educational leaves with full or partial retention of the average wage, as well as without pay (see clause 21.4.);
11.8. Workers sent by enterprises to study in educational establishments with a break from work;
11.9. Employees sent by the enterprise (with a break from work) to specialization or advanced training courses organized in educational institutions accredited in accordance with the law;
11.10. Employees who, with the consent of the employer, are on unpaid leave, for family reasons and other valid reasons (at the initiative of the employee) (see clause 21.5.);
11.11. Workers who are in technical idle time, as well as those on leave without pay or with partial pay at the initiative of the administration (see clause 21.5.);
11.12. Employees who have a day off in accordance with the work schedule of the enterprise, as well as for processing time with the summarized accounting of working time;
11.13. Employees who received a day of rest for work on weekends or holidays (non-working) days;
11.14. Workers participating in strikes;
11.15. Employees who are absent from work without good reason, including employees who have been subjected to an official investigation;
11.16. Employees under investigation before the entry into force of the court decision;
12. The following employees are not included in the payroll:
12.1. Carrying out work under concluded civil contracts:
contract for work, contract for the provision of services, contract for carriage, etc .;
12.2. Hired part-time from other companies and included in a special list of part-time workers;
12.3. Attracted to work at enterprises in accordance with special contracts with government organizations to provide labor (see paragraph 22);
12.4. During the training (preparation) period, at the expense of the funds provided for in the consolidated construction estimates, which will subsequently work at this enterprise;
12.5. Those who applied for dismissal and stopped working before the expiration of the warning period or who stopped working without warning the administration. They are excluded from the payroll of employees from the first day of absence from work.
13. The number of employees on the date is an indicator of the number of employees on the payroll of the enterprise for a certain number of the reporting period, for example, on the first or last day of the month, including those hired and excluding those who left on that day.
To determine the payroll number of employees of an enterprise on average for the reporting period (month, quarter, from the beginning of the year, year), it is not enough to take the number of employees as of the date, since this indicator does not take into account changes that have occurred during the period under review.
14. To determine the payroll number of employees on average for the period ( average headcount), as a rule, a daily record is kept of the number of employees on the payroll, which should be updated on the basis of orders (instructions) on the admission, transfer of employees to another job and termination of the employment contract. The number of employees on the payroll for each day must correspond to the data in the time sheet for the use of the working time of employees.
The payroll number of employees on average for the reporting month (average monthly number) is calculated by summing up the number of employees on the payroll for each calendar day of the reporting month, that is, from the 1st to the 30th or 31st day (for February, to the 28th or 29th day), including holidays (non-working) and weekends, and dividing the amount received by the number calendar days the reporting month.
The number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the payroll number of employees for the previous working day. If there are two or more weekends or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken to be equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.
15. If the number of employees is not kept on a daily basis, then the payroll number of employees on average for the reporting month is calculated by summing up the number of employees on the payroll at the end of the previous month and at the end of the reporting month and dividing the amount received by 2.
16. The payroll number of employees on average per month at enterprises that have worked incompletely a month (for example, at enterprises newly commissioned, liquidated, having a seasonal nature of production, etc.) is determined by dividing the sum of the number of payroll employees for all days of work of the enterprise in the reporting month, including weekends and holidays (non-working) days for the period of work, for the total number of calendar days in the reporting month.
Example:
The enterprise was put into operation and started working on July 24. The number of employees on the payroll at this enterprise was as follows: July 24 -570 people, 25 (Saturday) -570, 26 (Sunday) -570, 27-576, 28-575, 29-580, 30-580, July 31-583 person. The total number of employees on the payroll in July was 4604 people, the calendar number of days in July is 31, the payroll number of employees on average in July was 149 people (4604: 31).
17. The payroll number of employees on average for a quarter is determined by summing up the average monthly number of employees for all months of operation of the enterprise in a quarter and dividing the amount received by three.
Examples:
1. The enterprise had an average monthly number of employees in January - 620 people, in February - 640 people, in March - 690 people. The average number of employees in the 1st quarter was 650 people (620 + 640 + 690): 3.
2. The enterprise was organized and started operating in March. The average monthly number of employees in March was 720 people. Consequently, the average number of employees for the first quarter for this enterprise was 240 people (720: 3).
18. The payroll number of employees, on average for the period from the beginning of the year to the reporting month inclusive, is determined by summing the average monthly number of employees for all months of the enterprise's operation 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 since the beginning of the year , i.e., respectively, by 2, 3, 4, etc.
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The average annual number of employees was 542 people (6504: 12).
20. If the enterprise has been working for an incomplete year (seasonal nature of work or put into operation after January, etc.), then the average annual number of employees is also determined by summing the average monthly number of employees for all months of operation of the enterprise and dividing the amount received by 12.
Example:
The seasonal business began operations in April and finished in August. The average monthly number of employees was 641 in April, 1254 in May, 1316 in June, 820 in July, and 457 in August.
The average annual number of employees was 374 people (641 + 1254 + 1316 + 820 + 457): 12.
21. When determining average values, the indicators "the number of employees taken to calculate the average wages", "the number of employees taken to calculate labor productivity", etc. are used. with the Labor Code, the individual labor contract has been suspended. The payroll also excludes those categories of payroll employees who, for whatever reason, were not paid wages in the reporting period. These workers include, in particular:
21.1. Women on maternity leave, as well as those on leave in connection with the adoption of a newborn child directly from the maternity hospital;
21.2. Women who are on parental leave until they reach the age specified in accordance with the legislation (both partially paid and additional unpaid leave);
21.3. Workers on medical leave;
21.4. Employees (combining work with training) who are on additional educational leaves without pay;
21.5. Employees who are on leave without pay (both at the initiative of the employee and at the initiative of the administration) or with partial pay, if these payments do not exceed the minimum wage established by law;
21.6. Employees seconded to another place of work;
Note:
Specified in clause 21.6. employees are taken into account in the number of employees accepted for calculating the average wage at the enterprise where they receive (accrue) wages.
22. In the number accepted for calculating the average wage, some employees who are not on the payroll of the enterprise and who are involved in work (including under special contracts with state organizations for the provision of labor) are taken into account. For example: patients with chronic alcoholism, placed for treatment in the narcological department of psychiatric (neuropsychiatric) institutions and attracted to work at the enterprise for medical purposes. The estimated number of such workers is determined by dividing the wage bill actually accrued to them per month by the average monthly wage of one worker of the given enterprise.
23. When determining the number accepted for calculating wages, employees hired or transferred to part-time or part-time work are taken into account in proportion to the hours actually worked in the following order:
the total number of man-days worked by these workers is determined, for which the total number of man-hours worked in the reporting month is divided by the established one (by the labor code, collective agreement, internal regulations) working hours. Then the number of employees is determined, for which the number of man-days worked is divided by the number of working days according to the calendar in the reporting month.
24. The number of employees taken to calculate the average wage includes the estimated number of homeworkers, calculated by dividing the wages actually accrued by them for the month by the average monthly wage of one worker in the main activity for the reporting month.
25. The procedure for calculating the number accepted for calculating the average wage for enterprises that have worked for an incomplete month, incomplete quarter, incomplete year is similar to the procedure set out in p. 14-20.
26. In enterprises, depending on the practiced profession or position, the number of employees is divided into two groups: workers and employees.
From the group of employees, the following categories are distinguished: managers, specialists and other employees. The division of employees of the enterprise into categories of personnel is carried out in accordance with the Classifier of Occupations of the Republic of Moldova.
27. At diversified enterprises, the number of employees is distributed by type economic activity in accordance with the Classifier of Economic Activities of Moldova (KEDM). The main type of activity, as a rule, is declared in the constituent documents, and it defines the profile of the enterprise. However, later it may not coincide with the declared one.
Part II. Wages and salaries These methodological provisions are developed on the basis of the Resolution on the Integrated System of Payroll Statistics, which was adopted at the 12th International Conference of Labor Statisticians (1973).
The approach to the statistical measurement of earnings described in the above-named Resolution is based on two main principles:
(concept) - earnings are considered as the employee's INCOME, and not the costs of the employer or the enterprise; and (definition) - earnings are payments to employees in cash or in kind, made, as a rule, at regular intervals (daily, weekly, fortnightly or monthly) for the hours worked or work performed together with remuneration for unworked time (annual leave, holidays etc.).
Earnings also include annual, seasonal and other lump sum payments and cash incentives that are paid on an irregular basis.
Earnings data characterize gross remuneration i.e. the total accrued amount before any deductions made by the employer: on account of taxation, contributions of employees themselves to social security and health insurance funds, pension systems, life insurance funds, trade union contributions and other obligations of employees.
Payments accrued in foreign currency are included in national currency in the amount determined by translating foreign currency at the official exchange rate in force at the time of payment of wages.
The indicators are filled in on the basis of the primary and accounting of the enterprise, in particular the settlement and payment statements, regardless of the period for which the accrued amounts are accounted.
CLASSIFICATION AND COMPONENTS OF EARNINGS
BOARDS The classification contains 4 main groups of elements and a number of elements within the main groups;2. Remuneration for unworked time (in cash);
3. Bonuses and cash awards (in cash);
4. Payments in kind.
Main group 1 - direct wages and salaries (in cash).
1.1. Payment for normal working hours.
1.2. Overtime and holiday supplements.
1.3. Supplement for shift work, night work, etc. when it doesn't count as overtime.
1.4. Incentive surcharges (bonuses for production results, etc.).
1.5. Other bonuses are regularly paid directly by the employer.
1.6. Family benefits paid directly by the employer.
1.7. Increases in connection with the increase in prices, cost of living (indexation of wages).
1.8. Employer supplements in connection with renting housing.
Thus, "direct wages" include:
1. Wages accrued for the work performed (time worked) at piece rates, tariff rates, official salaries, as a percentage of revenue, in shares of profit or average earnings, regardless of the forms and systems of remuneration adopted at the enterprise;
2. Surcharges for overtime work and work on days that are usually non-working (weekends and holidays);
3. Payment for special work breaks;
4. Payment for downtime through no fault of the employee;
5. Payment to employees for days of rest (time off) provided to them in connection with work in excess of the normal duration of working hours with a rotational method of organizing work, with the summarized accounting of working hours and in other cases established by law;
6. Payments of a compensatory nature related to the regime and working conditions;
6.1. Additional payments for work in difficult and harmful, as well as in especially difficult and especially harmful working conditions;
6.2. Supplements for night work, for multi-shift work;
7. Bonuses paid on a regular basis in accordance with the employment contract and work performed for production results;
8. Regular allowances and surcharges to tariff rates and salaries (for professional skill, for high labor efficiency, for knowledge foreign languages etc.);
9. Remuneration (percentage allowances) for length of service, length of service (allowances for length of service in a specialty in a given farm);
10. Salary increments in connection with the indexation of cash income (in connection with the increase in prices) within the limits and in excess of the amounts established by the Government;
11. Regular monetary compensation for the rise in the cost of food in canteens, canteens, dispensaries (if these payments are made irregularly, then they must be included in the main group 3);
12. Amounts monetary compensation or benefits to employees of certain industries for failure to provide (including guaranteed by law) housing, utilities, etc.;
13. Family benefits, which are paid by the employer directly and on a regular basis (family benefits received under the social security system are not considered an element of earnings);
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14. Wages retained (at the place of main work) for seconded workers (in the case when wages are retained in whole or in part);
15. Remuneration for skilled workers, managers, specialists of enterprises and organizations (freed or not released from their main job) involved in the training, retraining and advanced training of workers, for the management of industrial practice of pupils and students;
16. Payment for the production of products (works, services) recognized as a marriage through no fault of the employee;
17. Remuneration for the work of students of higher educational institutions and students of colleges and vocational educational institutions undergoing industrial practice at the enterprise, as well as remuneration for the work of students of general education schools during the period of vocational guidance;
18. Payments of the difference in salaries to employees employed from other enterprises and organizations, with the preservation of the size of the official salary for a certain period of time. previous place work, as well as during temporary substitution;
19. Amounts accrued for the work performed by persons involved in work at the enterprise in accordance with special agreements with organizations (for the representation of labor), both issued directly to these persons and the listed organizations;
20. Remuneration for the work of persons hired part-time from other enterprises, institutions, organizations;
21. The clause was canceled in accordance with the order of the NBS No. 44 dated 06/08/06 Main group 2 - Remuneration for unworked time (in cash).
2.1. Annual leave and other paid leave, including seniority leave.
2.2. Public holidays and other generally recognized holidays.
2.3. Other unworked but paid time.
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22. Payment of annual and additional vacations, including seniority leave;
23. Payment of additional vacations provided to employees under the collective agreement (in excess of those stipulated by law); including women raising children;
24. Direct payment by employers for employees' travel to the place of annual leave and other types of vacations and back;
25. State and other generally recognized holidays;
26. Payment of preferential hours for young workers (adolescents);
27. Payment in accordance with applicable law study leave provided to workers and employees who successfully study in colleges, evening and correspondence higher educational institutions, in correspondence doctoral studies, in evening (shift) vocational schools, in evening (shift) and correspondence lyceums and general education schools, as well as those entering doctoral studies;
28. Wages at the main place of work for workers, managers and specialists of enterprises and organizations during their training with a break from work in the system of advanced training and retraining of personnel;
29. Sums paid to employees who are on leave at the initiative of the administration with partial salary retention;
30. Sums paid to employees who are on leave with the permission of the administration (for family reasons and other reasons);
31. Payments (guarantees) for the period of execution of state or public duties;
32. Additional payment to employees in case of temporary disability before actual earnings;
33. Direct payments to employees that compensate for the loss of earnings during illness or during the period of disability;
34. Payment to donor workers for the days of examination, blood donation and rest, provided after each day of donating blood;
35. Payment for the time of forced absenteeism;
36. Severance pay in cases of termination of the employment contract on the initiative of the administration due to the employee's discrepancy with the work performed; in connection with conscription and other circumstances beyond the control of the parties (except for those specified in paragraph 60);
37. Other types of payments for unworked time.
Main group 3 - Bonuses and cash awards (in cash).
3.1. Awards for the year, season, quarter and other one-time awards;
3.2. Profit sharing bonuses;
3.3. Additional payments for vacation in excess of normal vacation amounts;
3.4. Other bonuses and cash awards.
The main group 3 thus includes:
38. Remuneration based on the results of work for the year, season, quarter;
39. Bonuses paid from special purpose funds and earmarked income;
40. Bonuses received from participation in profits;
41. One-time incentives;
42. Monetary compensation for the rise in the cost of food in canteens, canteens, dispensaries (produced irregularly);
43. Annual financial assistance in the form of additional payments to leave;
44. Monetary compensation for unused vacation;
45. Other bonuses and monetary awards that are not of a regular nature, including a penalty for failure to pay wages on time (for each day overdue).
Note: Lump-sum payments made by an employer to individual workers for technical innovations or suggestions for improving working methods, etc. are excluded both from the concept and from the statistics of earnings.
Main group 4 - Payments in kind.
4.1. Provision of food and drinks;
4.2. Provision of fuel (coal, electricity, gas, etc.);
4.3. Estimated cost of free or subsidized housing;
4.4. Other payments in kind.
Remuneration for labor in kind should be provided for in the collective agreement (the existing system of remuneration at the enterprise) and includes mainly goods and services created in the production process.
Note: Payments in kind for earnings statistics are only payments in kind (in the form of food, drinks, fuel, free or subsidized housing, and similar items) that are individually issued to employees and supplement their earnings.
In-kind payments should be valued either at cost (when goods and services are produced within the enterprise) or at purchase prices (when goods are purchased externally and issued to employees). Where goods and services are provided to workers at preferential prices, the value of payments in kind is defined as the difference between the total value of goods and services (as shown above) and the amounts paid by workers.
In-kind wages include:
46. The cost of products given out as payment in kind, gifts (in-kind bonuses);
Note: Products issued against wages (due to the lack of cash at the enterprise) are not considered payment in kind and are not included in the amount of wages.
47. Provision of free meals or meals at discounted prices directly to employees for themselves or dependents (except for special meals for certain categories of employees in cases stipulated by law). However, if such in-kind benefits are not paid directly to the employee, but are subsidies to canteens, etc., allowing employees and their dependents to eat at reduced prices, then they are not part of the earnings;
48. The cost of free of charge provided to employees of certain sectors of the economy (including in accordance with the law) utilities, food, food;
49. The cost of energy resources (coal, electricity, gas, etc.) provided to employees free of charge or at preferential prices;
50. Expenses for payment provided to employees of enterprises, incl. in accordance with the legislation of free housing;
51. Expenses for payment of housing provided to employees, rent, accommodation in a hostel;
52. The cost of travel benefits for employees of railway, air, river, road transport and urban electric transport in accordance with the law;
53. Benefits paid regularly and directly to employees to cover travel expenses (including travel tickets) to the place of work and back; free transportation of employees to the place of work and back; (special routes, departmental transport);
54. The cost of items issued free of charge in accordance with the law (including uniforms and uniforms) that remain in personal permanent use or the amount of benefits in connection with their sale at reduced prices (except for items that employers are obliged to provide their employees so that the latter can do the work);
55. The average salary of employees as a whole for the enterprise is calculated by dividing the amounts accrued from the payroll (both in cash and in kind) of employees on the payroll (excluding the remuneration of external part-time workers) by the number of employees taken to calculate the average salary.
Note:
When determining taxable profit and other financial calculations carried out in order to monitor compliance with tax legislation; when calculating the amount of insurance contributions to the Social Fund;
when calculating average salary to calculate a pension or medical leave benefit and other various calculations, it is necessary to follow the instructions of the body to which these data are submitted (Ministry of Finance, Ministry of Labor, etc.).
PAYMENTS AND EXPENSES NOT RELATED TO Wages
56. The cost of treatment vouchers for employees and their children;
57. Insurance payments (contributions) paid by enterprises under contracts of personal and property insurance, concluded by enterprises in favor of their employees;
58. The cost of interest that employers refuse when granting interest-free or concessional loans to their employees;
59. Severance payments to dismissed employees in connection with a reduction in the volume of work or a change in the nature of work (in the event of the liquidation of an enterprise, reduction in the number of staff, etc., as well as dismissal due to an industrial accident or prolonged illness);
60. Amounts paid to dismissed employees for the period of employment;
61. Payment for the maintenance of children in preschool institutions at the expense of the enterprise;
62. Expenses for the maintenance of housing (current repairs, the cost of furniture, etc.);
63. Benefits in connection with the disability due to work injuries(compensation for harm caused to employees by injury to their health during the performance of their work duties);
64. Expenses for payment of paid services of polyclinics under contracts concluded with health authorities for the provision of medical care to their employees;
65. Pension allowances (material assistance and other payments), one-time benefits to retiring labor veterans;
66. Compensations paid in excess of the amounts established by law to women who are on parental leave until they reach the age specified by law;
67. Material help provided to an employee in the event of certain events that have nothing to do with the work performed by this employee (birth of a child, death, wedding, etc.);
68. Material assistance, subsidies provided to employees for construction, purchase of housing, improvement of housing conditions, the cost of repayment of loans issued to employees for these purposes, etc.
69. Scholarships for students and students sent by enterprises, organizations to study in higher educational institutions and colleges, paid at the expense of the enterprise;
70. Payroll charges for all types of social and health insurance;
71. Travel expenses and other similar payments:
71.1. travel expenses during business trips within and in excess of the norms established by law; field contentment.
71.2. allowances to wages instead of daily allowances for each calendar day of stay in places of work for communications workers, railway, river, road transport and highways, electrical networks and gas pipelines, permanent job which flows on the way or has a traveling character, as well as during business trips within the areas they serve.
71.3. allowances to wages instead of daily allowances, when sending employees of enterprises and organizations to perform installation, commissioning, construction, repair and restoration work.
71.4. allowances to wages for the mobile and traveling nature of work and for the rotational method of organizing work.
72. Reimbursement of costs associated with the transfer, referral and recruitment to other areas;
73. Compensation for the use of personal cars for business trips within and beyond the norms established by law;
74. The cost of the issued overalls, footwear and other personal protective equipment, soap and other detergents, detoxifying agents, milk and therapeutic and prophylactic nutrition or reimbursement of workers' expenses for the overalls, footwear and other personal protective equipment purchased by them in case of non-issuance by the administration;
75. Social insurance benefits (temporary disability, pregnancy and childbirth, childbirth, childcare, children for low-income families, etc.); reimbursement of earnings and other expenses in the event of injury or other damage to the health of an employee and other payments from the social insurance fund, pension fund and other extrabudgetary funds;
76. Income received by employees in the form of amounts accrued for payment on shares and contributions of members of the labor collective to the property of the enterprise (dividends, interest);
77. Products received on account of land rent by owners of shares of equivalent land;
78. Products received as dividends by owners of property shares;
80. Special one-time payments made by the employer in favor of individual employees for technical innovations or proposals for improving working methods (remuneration for industrial property and rationalization proposals);
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Order of the Derzhkomstat of Ukraine dated September 28, 2005 No. 286
On approval of the Instruction on statistics of the number of employees (extract)
Entered into force on 01.01.2006
Registered in the Ministry of Justice of Ukraine on November 30, 2005 under No. 1442/11722
In accordance with Article 14 of the Law of Ukraine "On State Statistics", in order to further improve the statistical methodology, I order:
1. To approve the attached Instruction on statistics of the number of employees (hereinafter referred to as the Instruction) and put it into effect from January 1, 2006.
2. The action of the Instruction shall be extended to all legal entities and their separate subdivisions, regardless of the form of ownership and organizational and legal forms of management.
7. To recognize as invalid from January 1, 2006 the Order of the Ministry of Statistics dated 07.07.95, No. 171 "On approval of the Instruction on statistics of the number of employees employed in the national economy of Ukraine", registered with the Ministry of Justice of Ukraine on 07.08.95 under No. 287 / 823.
Chairman O. OSAULENKO
Instruction on statistics of the number of employees
In fact. From 01.01.2006, a new Instruction on statistics of the number of employees comes into force. The average number of employees now consists of three indicators: the average number of full-time employees, external part-time workers and those working under civil contracts. When calculating the average number of staff, only those on maternity leave or additional parental leave before they reach the appropriate age are not taken into account.
This Instruction has been developed in accordance with the Law of Ukraine "On State Statistics" taking into account international recommendations in the system of statistics on employment and wages.
1.1. The instruction contains the main methodological provisions for determining the indicators of the number of employees in the forms of state statistical observations in order to obtain objective statistical information on the employment of workers and the amount of their remuneration.
The Instruction applies to all legal entities, their branches, representative offices and other separate divisions (hereinafter referred to as enterprises), as well as to individuals - entrepreneurs using hired labor.
Military units, institutions, institutions and organizations of the Armed Forces of Ukraine, others military formations, internal affairs bodies, penal system, tax police, state fire department use this Instruction to organize the accounting of civilian employees receiving wages.
1.2. A legal entity submits forms of state statistical observations at the location, including data on separate and structural divisions (industries, workshops, departments, sections, etc.), which are located on the same territory (city, district).
Separate subdivisions located in a different administrative territory (city, district) than their parent enterprise submit forms of state statistical observations on labor directly to the state statistics body at the location: district (city) or main departments of statistics for the Autonomous Republic of Crimea, regions, Kiev, the Department of Statistics for the city of Sevastopol at their direction.
If the company carries out several types of activities and has significant specific gravity for these types of activities in the total number of employees of the enterprise, the state statistics body may require the compilation of forms of state statistical observations on certain types activities.
If separate subdivisions do not keep primary records of working hours and payroll of employees, reports on them are drawn up by a legal entity (head enterprise) and submitted to the state statistics body at the location of the non-independent subdivision.
1.3. In case of change organizational structure legal entity information on labor issues is formed as follows:
1.3.1 a legal entity, whose separate divisions have become an independent legal entity, does not include the indicators of these divisions in the forms of state statistical observations on labor for the period from the beginning of the reporting year;
1.3.2 a legal entity formed as a result of the separation of a structural unit or division of another legal entity prepares the forms of state statistical observations on labor, inclusively, with indicators for the period from the beginning of the year, that is, for the entire period before their formation;
1.3.3 in the event of a merger of legal entities, the newly formed legal entity draws up forms of state statistical observations on labor with indicators of these legal entities from the beginning of the year inclusive, i.e. for the entire period before their merger;
1.3.4 in the event of liquidation, the legal entity draws up the forms of state statistical observations on labor for the period of its activity in the reporting year until the entry on state registration termination of a legal entity in a single State Register legal entities and individuals - entrepreneurs;
1.3.5 in the event of a change in the type of activity of the enterprise, data on the new type of activity are taken into account from the month in which such a change occurred. Data for the previous period from the beginning of the year is reflected in the previous type of activity.
1.4. If the structure of the enterprise or the methodology for determining labor indicators changes in the reporting period, the data for the corresponding period of the last year are reflected according to the structure or methodology adopted in the reporting period.
1.5. Enterprises submit to the state statistics bodies the forms of state statistical observations within the time limits determined on the forms of the forms. Statistics must be accurate and complete.
1.6. Forms of state statistical observations at enterprises are filled out on the basis of standard forms of primary accounting documentation.
The primary accounting documentation for determining the quantitative composition of employees includes:
order (order) on employment, transfer to another job, termination of an employment contract;
personal card;
order (order) on granting leave;
time sheet and payroll;
payroll, payroll, payroll;
personal accounts, employment contracts(contracts), civil contracts and other documents of primary and accounting, approved in the prescribed manner, which characterize the quantitative and qualitative composition of employees, their income in cash, in kind, as well as the amount of benefits and compensations.
1.7. Notes in the time sheet of the use of working hours about the reasons for absence from work, the length of the working day, overtime work and other deviations from normal working conditions are made only on the basis of properly drawn up documents (disability sheets, downtime sheets, certificates of fulfillment of state or public duties, etc. etc.).
1.8. The forms of state statistical observations contain various indicators of the number of employees, which differ in the method of calculation and the purpose of their use.
In particular, it provides for the calculation of the accounting number of full-time employees in the whole enterprise, as well as certain categories of workers. For example, those employed in conditions that do not meet sanitary and hygienic standards, working pensioners, disabled people, etc.
The indicator of the average number of full-time employees is used to determine the number of employed workers by economic activity and to monitor changes in labor mobility. The essence of its definition lies in the fact that an employed employee is counted only once (at the place of the main job), regardless of the term of the employment contract and the duration of working hours.
In addition, to assess employment at the micro level (enterprise), the indicator of the total number of employees is used, which, in addition to full-time employees, includes the number of external part-time workers and those working under civil law contracts.
The indicator of the average number of all employees in full-time equivalents characterizes the conditional number of employees (jobs) who have worked full-time, which is necessary to perform the volume of work (services) established (determined) by the enterprise. The methodology for its determination is based on the recalculation of the paid working time of all personnel (full-time workers, part-time workers, working under contracts), who were involved in work in the reporting period and received the appropriate wages, into the conditional number of employees, which would be enough for the enterprise to perform the actual volume of work subject to the work of all employees throughout the full working day, based on the established duration.
The indicator of the average number of all employees in full-time equivalent is used to determine the average wage level and other average values for the whole enterprise, as well as to analyze the efficiency of labor force use.
1.9. Indicators of the number of employees in the forms of state statistical surveys are displayed in whole units.
1.10. The forms of state statistical observations are compiled exactly for the established calendar reporting period: month, quarter, period from the beginning of the year or year. The monthly report is drawn up for the period from the first to the last (inclusive) day of the reporting month, the quarterly report - for the period from January 1 to the last (inclusive) day of the third month of the reporting quarter, the annual report - for the period from January 1 to December 31.
1.11. If distortions are detected in the forms of state statistical observations on labor, data corrections by enterprises are made in reports for the period (month, period from the beginning of the year, year) in which errors were made, as well as in all subsequent reports.
Correction of data is carried out in accordance with the Instruction on the procedure for correcting reporting data in cases of detection of additions and other distortions in state statistical reporting, approved by order of the Ministry of Statistics dated May 10, 94, No. 94 and registered with the Ministry of Justice of Ukraine on May 24, 94, No. 109 / 318.
2. The accounting number of full-time employees
2.1. The accounting number of full-time employees includes all wage-earners who entered into a written employment contract (contract) and performed permanent, temporary or seasonal work for one day or more, as well as the owners of the enterprise, if, in addition to income, they received wages at this enterprise.
2.2. The accounting number of full-time employees is established on a certain date of the reporting period, for example, on the first or last day of the month, including employees who have been hired and excluding those who left on that day.
If the enterprise on the date specified in the form of state statistical observation, for any reason, did not work (weekend or holiday, for natural, technical and economic reasons), the accounting number of employees is reflected as of the last day of work preceding this date.
2.3. The accounting number of full-time employees for each calendar day takes into account persons who actually worked, as well as are absent from work for any reason, that is, all employees who are labor relations, regardless of the type of employment contract.
2.4. The accounting number includes full-time employees who:
2.4.1 actually showed up for work, including those who did not work for reasons of downtime;
2.4.2 hired for a trial period;
2.4.3 hired or transferred on the initiative of the administration to work part-time or part-time.
In the accounting number, these workers are counted for each calendar day as whole units, including non-working days of the week that are stipulated when enrolling in a job.
Employees hired and transferred to work on a part-time (weekly) basis do not include those categories of employees who, in accordance with the legislation, establish reduced working hours, in particular: employees under 18 years of age; employed in jobs with harmful working conditions; women who have been granted additional breaks from work to feed a child, other categories of workers;
2.4.4 are on business trips, including foreign ones;
2.4.5 have entered into an employment contract with the enterprise for the performance of work at home by personal labor (homeworkers). Homeworkers are included in the accounting number of full-time workers for each calendar day as whole units;
2.4.6 are accepted to replace employees who are temporarily absent (due to illness, due to maternity leave, parental leave until the child reaches the age established by the current legislation or the collective agreement, and for other reasons);
2.4.7 work in accordance with contracts (orders, orders) outside the enterprise;
2.4.9 hired for permanent work in the direction public service employment in accordance with an agreement with the employer on the provision of subsidies for the creation of additional jobs for the employment of the unemployed;
2.4.11 foreign citizens, if they are registered in accordance with national legislation and receive wages;
2.4.12 full-time students of educational institutions, post-graduate students, as well as students of vocational and technical educational institutions with whom labor contracts have been concluded.
2.5. The accounting number of employees also includes employees who were temporarily absent for the following reasons:
2.5.1 did not show up for work due to illness (during the entire period of illness until returning to work in accordance with the certificates of incapacity for work or until retirement due to disability);
2.5.2 in connection with the performance of state or public duties;
2.5.3 are temporarily transferred to work at another enterprise on the basis of contracts between business entities;
2.5.4 sent out of production to educational institutions for advanced training or mastering a new profession (specialty), retraining and internships at other enterprises or abroad;
2.5.5 study in educational institutions, postgraduate studies and are on leave in connection with studies, admission to educational institutions or who did not show up for work on the additional free days provided to them, regardless of their payment;
2.5.6 are on annual basic and additional, sabbatical leaves provided in accordance with the legislation, the collective agreement and the labor agreement (contract);
2.5.7 are on unpaid leave by agreement of the parties and in other cases provided for by law, as well as on leave at the initiative of the administration;
2.5.8 are on leave in connection with pregnancy and childbirth;
2.5.9 are on parental leave until they reach the age stipulated by the current legislation or the collective agreement of the enterprise, including those who have adopted a newborn child directly from the maternity hospital;
2.5.10 have a day off according to the work schedule of the enterprise;
2.5.11 received a day of rest for work on weekends and holidays and non-working days;
2.5.12 participate in strikes;
2.5.13 have been absent;
2.5.14 removed from the exercise of powers;
2.5.15 are under investigation pending a court decision.
2.6. The following categories are not included in the accounting number of full-time employees:
2.6.1 hired part-time from other enterprises.
An employee who receives two, one and a half rates at one enterprise, that is, he is registered concurrently at the same enterprise where the main place of work ( internal combination), or less than one rate, is counted in the accounting number of full-time employees as one individual;
2.6.2 involved in the performance of work under civil law contracts (work contracts).
An employee who is in the accounting structure of the enterprise and has entered into a civil law contract with the same employer is counted in the accounting and average number of employees once at the place of main work and is not counted in the number of employees under civil law contracts;
2.6.3 transferred from other enterprises in accordance with agreements between business entities;
2.6.4 students, trainees of vocational and technical educational institutions who undergo industrial training and industrial practice at the enterprise in accordance with contracts for the provision of jobs for the specified purposes;
2.6.5 persons sent by enterprises to study at educational institutions with a break from work, receiving only a scholarship at the expense of these enterprises;
2.6.6 persons studying at the expense of the funds provided for in the consolidated construction estimates for work at the enterprises that will be put into operation;
2.6.7 employees who submitted applications for dismissal and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the register of employees from the first day of absenteeism.
3. Determination of the average number of employees
3.1. The average number of employees of the enterprise for the period (month, quarter, from the beginning of the year, year) is determined as the sum of the following indicators:
average number of full-time employees;
the average number of external part-timers;
the average number of employees under civil law contracts.
3.2. The average number of full-time employees is calculated on the basis of daily data on the accounting number of full-time employees, which must be updated in accordance with the orders for the admission, transfer of the employee to another job and termination of the employment contract.
The number of full-time employees for each day must correspond to the data timekeeping the use of employees' working time, on the basis of which the number of employees who have come or did not come to work is determined.
3.2.1. The average number of full-time employees per month is calculated by summing up the number of full-time employees of the accounting staff for each calendar day of the reporting month, i.e., from 1 to 30 or 31 (for February - 28 or 29), including weekends, holidays and non-working days, and dividing the amount received by the number of calendar days of the reporting month.
The number of full-time employees of the accounting staff for a weekend, holiday and non-working day is taken at the level of the accounting number of employees for the previous working day. With two or more days off or holidays and non-working days in a row, the number of full-time employees of the accounting staff for each of these days is taken at the level of the number of employees of the accounting staff for the previous working day.
3.2.2. When calculating the average number of full-time employees of the accounting staff, all categories of employees of the accounting staff specified in clauses 2.4, 2.5 of this Instruction are taken into account, except for employees who are on leave in connection with pregnancy and childbirth or to care for a child until they reach the age provided for by current legislation or the collective agreement of the enterprise, including those who adopted a newborn child directly from the maternity hospital (subparagraphs 2.5.8 - 2.5.9 of the Instructions). Accounting for these categories of workers is kept separately.
3.2.3. The average number of full-time employees of the accounting staff as a whole for the enterprise, working under conditions of a five-day working week, is determined in the following order:
In the given example, the number of employees of the accounting staff to be included for calculating the average number of full-time employees for all days of the month is 7,930 people, the calendar number of days is 31, the average number of full-time employees of the accounting staff per month in this case is 256 people (7930: 31) ...
3.2.4. The average number of full-time employees at enterprises that worked for an incomplete month (for example, at created or liquidated enterprises that are of a seasonal nature of production) is determined by dividing the sum of the accounting number of full-time employees for all days of work of the enterprise in the reporting month, including weekends and holidays and non-working days for period of work, for the number of calendar days in the reporting month.
The created enterprise began to work on November 24. The accounting number of full-time employees of the enterprise was: November 24 - 83 people, 25 - 83 people, 26 - 83 people, 27 (Saturday) - 83 people, 28 (Sunday) - 83 people, 29 - 85 people, 30 - 86 people. The sum of the registered number of employees in November is 586 people, the calendar number of days in November is 30, the average number of full-time employees in November is 20 people (586: 30).
It should be borne in mind that created enterprises do not include enterprises created on the basis of liquidated (reorganized) legal entities, separate or non-independent divisions.
Enterprises that temporarily stopped working for economic reasons determine the average number of full-time employees on average for the period on a general basis.
3.2.5. The average number of full-time employees for the period from the beginning of the year (including for a quarter, half a year, 9 months, a year) is calculated by summing the average number of full-time employees for all months of work of the enterprise that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the received amounts for the number of months in a given period, i.e., respectively, for 2, 3, 4, ... 12.
The enterprise had an average number of full-time employees: in January - 620 people, in February - 640 people, in March - 690 people. The average number of full-time employees for the first quarter is 650 people ((620 + 640 + 690): 3).
3.2.6. An enterprise that worked for an incomplete year (seasonal nature of production or creation after January, except for those enterprises that were forced to suspend production at the initiative of the administration), the average number of full-time employees for the year is also determined by summing up the specified number of employees for all months of operation of the enterprise and dividing the amount received at 12.
| Numbers of the month | The number of full-time employees of the accounting staff (paragraphs 2.4, 2.5 of the Instruction) | Including are subject to exclusion from the average number of full-time employees (subparagraphs 2.5.8 - 2.5.9 of the Instructions) | To be included in the calculation of the average number of full-time employees |
| A | 1 | 2 | 3 = 1 - 2 |
| 1 | 253 | 3 | 250 |
| 2 | 253 | 3 | 250 |
| 3 (Saturday) | 253 | 3 | 250 |
| 4 (Sunday) | 253 | 3 | 250 |
| 5 | 257 | 3 | 254 |
| 6 | 257 | 3 | 254 |
| 7 | 260 | 3 | 257 |
| 8 (holiday) | 260 | 3 | 257 |
| … | … | … | … |
| 28 | 260 | 3 | 257 |
| 29 | 258 | 2 | 256 |
| 30 | 258 | 2 | 256 |
| 31 (Saturday) | 258 | 2 | 256 |
| Total | 8020 | 90 | 7930 |
1) An enterprise with a seasonal nature of production (sugar factories, other enterprises engaged in the processing of agricultural products) began to work in August and finished in December of the same year. The average number of full-time employees was: in August - 641 people, September - 1254 people, October - 1316 people, November - 820 people, December - 457 people. The average number of full-time employees for the year is 374 people ((641 + 1254 + 1316 + 820 + 457): 12).
2) The enterprise started operating in March. The average number of full-time employees was: in March - 450 people, in April - 660 people, in May - 690 people. The average number of full-time employees for the period from the beginning of the year (5 months) is 360 people ((450 + 660 + 690): 5).
3.3. The average number of external part-time workers and those working under civil law contracts per month is calculated similarly to the methodology for determining the average number of full-time employees set out in paragraph 3.2 of this Instruction.
At the same time, employees of these categories are accounted for as whole units, regardless of the duration of working hours during the entire term of the contract.
The number of employees for a weekend or holiday and non-working day is taken into account at the level of the previous working day.
The number of those working under civil law contracts does not include citizens-entrepreneurs who performed work in accordance with civil law contracts.
The average number of external part-time workers and working under civil law contracts for the period from the beginning of the year and the year is determined by summing the average number of these employees for all months from the beginning of the year and dividing the amount received by the number of months, i.e., by 2, 3, 4, 5 ... 12.
4. Determination of the average number of full-time equivalent workers
4.1. All personnel involved in work in the reporting period are recalculated into full-time equivalents. It includes both full-time employees of the enterprise and those who are not included in the accounting staff and who are involved in work according to contracts and having accruals from the wage fund.
4.2. The number of full-time employees in full-time equivalent is determined in the following order.
For each category of full-time employees, for whom a working week of various lengths is established, the total number of man-hours of working time (worked and unworked) for which wages were accrued is determined. The total number of man-hours for which wages were accrued for each category of employees is divided by the time fund, determined taking into account the length of the working week established at the enterprise in accordance with legislation or a collective agreement.
Employees for whom a reduced working time is established include: persons under the age of 18, employed in jobs with harmful working conditions, medical, teaching staff etc. (Article 51 of the Labor Code of Ukraine).
If an enterprise temporarily establishes a reduced working time for all or part of its employees for economic reasons, the calculation of the working time fund is made based on the duration established in accordance with the legislation.
The calculation of the staff time fund of employees for whom the summarized accounting of working time has been introduced is carried out in accordance with the work schedule provided for them.
4.2.1. The number of paid man-hours takes into account the man-hours for which the employees were charged from the wage fund:
hours worked;
vacation time (main, additional, including in connection with training, sabbatical) in the part falling on the working days of the reporting month;
the time of absence of employees in connection with studies, performance of state or public duties, downtime and other absenteeism, which are paid in accordance with the current legislation.
Overtime is not taken into account in calculating the average full-time equivalent of full-time employees. That is, a full-time employee who worked overtime in the reporting month (period) is counted as one individual in full-time equivalent.
At the same time, when filling out the forms of state statistical observations, the time worked overtime is taken into account in the total amount of paid and worked time.
4.2.2. Paid time does not include unpaid no-shows and loss of working time:
unpaid leave;
unworked time due to the work of employees on a part-time basis (week);
period of temporary disability;
absenteeism and other losses of working time.
4.3. The number of homeworkers in full-time equivalent is determined separately by dividing the money actually accrued to these workers for the reporting month by the wages by the average monthly wage of one full-time employee (for the same month).
4.4. The average number of employees in full-time equivalent also includes the listed number of employees who are not included in the accounting structure (staff) of the enterprise and are involved in work at the enterprise.
4.4.1. External part-time workers are accounted for in full-time equivalent in proportion to the paid time, in accordance with clause 4.2 of this Instruction.
4.4.2. Employees who performed work in accordance with civil law contracts (except for citizens-entrepreneurs) are accounted for for each calendar day as whole units throughout the entire term of the contract, the amount received is divided by the number of calendar days in the reporting period.
4.4.3. Employees who, according to contracts between business entities, are transferred to work at other enterprises are included in the average number of employees in full-time equivalent at the place of their actual payroll.
Their number in full-time equivalent is calculated similarly to the number of workers who performed work in accordance with civil law contracts.
4.4.4. The number of students, trainees of vocational schools, undergoing industrial training and industrial practice at the enterprise, in full-time equivalent is determined by dividing the funds actually accrued for these employees for the reporting month for wages by the average monthly wage of one full-time employee (for the same month) ...
4.5. Other categories of persons not included in the accounting structure of the enterprise and not listed in clause 4.4 of this Instruction are not included in the calculation of the number of employees in full-time equivalent.
4.6. An example of calculating the number of all staff in full-time equivalent is given in the appendix to this Instruction.
4.7. The procedure for calculating the average number of all personnel in full-time equivalent for a month, period from the beginning of the year, incomplete reporting period is similar to the procedure set forth in Section 3 of this Instruction.
5. The order of accounting and determination of indicators of movement of workers
5.1. The movement of employees of the accounting staff is characterized by changes in the accounting number of full-time employees due to hiring and leaving for various reasons. The movement of employees for the reporting period can be given in the form of a balance: the accounting number of full-time employees at the beginning of the period plus the number of employees hired during the reporting period minus the number of those who left for this period is equal to the accounting number of full-time employees at the end of the reporting period.
5.2. The number of employees hired includes persons enrolled in the enterprise by order (decree) of the owner of the enterprise (institution, organization) on hiring in the reporting period.
5.3. The number of employees who left the enterprise includes all persons who, in the reporting period, left work at this enterprise, regardless of the reasons for dismissal (termination of an employment contract at the initiative of an employee or administration, by agreement of the parties, conscription or admission to military service, transfer of an employee to another organization , conviction to serve punishment, etc.), or whose transfer is formalized by order, as well as those who left in connection with death.
5.4. The number of employees who left for on their own, includes all employees who left in connection with the termination of the employment contract at the initiative of the employee, as well as in the following cases:
agreement of the parties;
hiring by competition;
moving to a new place of residence, transfer of a husband or wife to work in another locality, abroad;
illness or disability that prevents you from continuing to work or live in the area;
admission to an educational institution, graduate school or clinical residency;
the need to care for a sick family member or a disabled person of group I, or a disabled child;
voluntary dismissal of pregnant women, women with children under the age of fourteen;
retirement;
other valid reasons.
5.5. The dismissed employee is taken into account in the number of those who left from the first day of his exclusion from the accounting headcount (the first working day after the date specified in the application, order of dismissal).
The employee is dismissed of his own free will on December 31, which falls on Friday (the last day of his return to work, for which accruals are made). According to clause 2.2 of this Instruction, it must be excluded from the accounting number of full-time employees from January 4, the first working day of the next year. Accordingly, in the forms of state statistical observations, the specified employee is reflected in the number of retired employees in the reports of the next year (for January, I quarter).
5.6. The number of accepted and retired employees of the accounting staff does not include:
external part-timers;
workers employed in accordance with civil law contracts;
workers transferred from other enterprises in accordance with contracts between business entities.
5.7. The movement of employees is characterized by indicators of their turnover and constancy.
5.7.1. Employee turnover is a set of hired and retired employees for a certain period.
The intensity of employee turnover is characterized by the coefficients:
total turnover, which is calculated as the ratio of the sum of hired and retired employees for the reporting period to the average number of full-time employees;
admission, which is calculated as the ratio of the number of employees hired during the reporting period to the average number of full-time employees;
retirement, which is calculated as the ratio of the number of employees who retired during the reporting period to the average number of full-time employees.
5.7.2. The employee turnover rate characterizes excess turnover and is calculated as the ratio of the number of employees laid off during the reporting period for absenteeism and other violations labor discipline, inconsistency of the position held, as well as of their own free will (except for those dismissed at their own request for valid reasons given in clause 5.4 of this Instruction) to the average number of full-time employees.
5.7.3. The employee recovery rate characterizes the process of recovering the number of employees who left for various reasons, at the expense of the number of employees. It is calculated by dividing the number of employees hired during the period by the number of employees who left during the given period.
5.7.4. Personnel constancy ratio - the ratio of the number of employees who were on the accounting staff for the entire reporting year to the average number of employees for the year.
The number of employees who were in the accounting staff for the whole year is determined as follows: the number of employees who left during the year (except for those transferred to other enterprises) is excluded from the accounting number of full-time employees as of January 1, but employees who retired from those hired in the reporting year are not excluded, since they were absent in the accounting staff of full-time employees as of January 1.
Appendix to the Instruction
An example of calculating the number of employees in full-time equivalent
The company employs workers with different working week lengths. For plant management workers, it is 40 hours. per week, in production (workplaces with harmful working conditions) - 36 hours., for security workers, a total accounting of working hours for the quarter is set at 496.5 hours. The accounting staff includes an employee under 18 years of age. In addition, the company employs external part-time workers and from the 7th day of the month civil contracts have been concluded for the performance of work with 9 people for a period of 2 months. The number of calendar days in a month is 30, working days - 22.
1) The calculation of the average number of employees employed in accordance with civil law contracts in full-time equivalent is as follows:
24 calendar days (starting from the 7th) x 9 people = 216 man-days.
216: 30 = 7 people;
2) The calculation of the average number of full-time employees in full-time equivalent is shown in the table.
| Categories of workers according to the standard of working hours | Working hours per employee per month | Paid work time, human hours | Including worked overtime | Paid working hours to calculate the number of full-time equivalent workers | Full-time equivalent workers |
| A | 1 | 2 | 3 | 4 = 2 - 3 | 5 = 4: 1 |
| Production | 158,4 | 63201,6 | 432 | 62769,6 | 396 |
| Plant management | 176 | 10008 | - | 10008 | 57 |
| Under 18 years of age | 158,4 | 158,4 | - | 158,4 | 1 |
| Security | (496,5: 3) = 165,5 | 2784 | - | 2784 | 17 |
| Total full-time employees | - | 76185 | 432 | 75720 | 471 |
| External part-timers | 176 | 440 | - | 440 | 3 |
| Employees under civil law contracts | NS | NS | NS | NS | 7 |
| Total | NS | NS | NS | NS | 491 |
3) The rounding of the calculation results is carried out according to the usual rules of arithmetic. Digits are rounded gradually from right to left: if the last significant digit is greater than "4", it is discarded; if - is greater than "6", the nearest significant digit to the left of it is increased by one. If the last significant digit is "5", the nearest digit to the left of it is increased by one if it is paired, and unpaired remains unchanged (paired digit rule).
In the example, when calculating external part-timers, we get the result 440: 176 = 2.5. When rounding - 3;
4) The number of employees in full-time equivalent is 471 + 3 + 7 = 491 people.
Director of the Department of Labor Statistics N. GRIGOROVICH
Registered by the Ministry of Justice of the Republic of Uzbekistan on July 30, 1999, No. 788
Approved by the Ministry of Macroeconomics and Statistics of the Republic of Uzbekistan on October 26, 1998, No. 33
Agreed by the Ministry of Finance of the Republic of Uzbekistan on July 13, 1999
Ministry of Labor of the Republic of Uzbekistan 07/05/1999
By the Council of the Federation of Trade Unions of Uzbekistan on July 15, 1999
This instruction should be guided by the compilation of statistical reports on labor for all enterprises, institutions and organizations (*) regardless of their departmental subordination, forms of ownership and organizational and legal forms of management that use hired labor.
This instruction does not apply to business entities that do not use hired labor.
In accordance with international standards, hired personnel should include all persons working under an agreement (contract) or employment agreement.
The instruction is developed in accordance with The state program the transition of the Republic of Uzbekistan to the system of accounting and statistics adopted in international practice (Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No. 433 dated August 24, 1994) and provides for taking into account the requirements for labor statistics in connection with the transition to the system of national accounts, the maximum possible approximation to international standards.
In it, in accordance with the recommendations of the Statistical Committee of the CIS and the ILO and in order to ensure international comparability, the list and structure of payments included in wages has been clarified and streamlined; the components of the cost of labor costs are determined; introduced a new terminology and category of personnel in accordance with international standards.
In particular, the statistics of wages distinguishes between earnings in cash in kind. In accordance with this, the list of payments included in wages is given in the appropriate gradation: ”wages are given in the appropriate gradation:” wages in cash ”,” wages in kind ”.
GENERAL PROVISIONS
1.1. All enterprises that are legal entities must prepare and submit reports on labor.
Data on structural units, non-independent divisions (industries, workshops, departments, sites, farms, teams, units, bureaus, laboratories, etc.) are included in the labor report of the enterprise on the balance sheet of which they are located.
Structural units that have a separate balance sheet and accounts in bank institutions and are part of the association, located in a different region than the head structural unit (head enterprise) of the association, submit statistical reports to the head structural unit (head enterprise) or, at its direction, to the statistics body at the location of the structural units. In these cases, associations are presented to the statistical service at the location of the head structural unit (head enterprise), along with the report as a whole for the association, a report without data on structural units located in other regions.
1.2. Objects of statistical accounting relate to one or another type of property, organizational and legal form of activity and are coordinated according to these criteria in accordance with the normative legal acts adopted in the republic (laws on property, on enterprises, on entrepreneurship, on public associations, etc.).
1.3. Statistical reporting on labor is compiled strictly for the established calendar reporting period of time: month, quarter and year. The monthly report is drawn up for the period from the first to the last (inclusive) day of the reporting month, the quarterly report - for the period from the first day of the first month of the quarter to the last day (inclusive) of the third month of the reporting quarter, the annual report - for the period from January 1 to 31th of December.
1.4. Labor reports are submitted to. terms and addresses provided by the approved forms.
Submission of statistical reports on labor later than the established deadlines is a violation of reporting discipline.
1.5. The main requirements in the preparation of statistical reporting on labor are the completeness of filling out the report and the reliability of the reporting data. Heads and other officials of enterprises, regardless of the form of ownership, are personally responsible for the reliability of the data in the reports, the timeliness of the submission of reports.
Statistical reporting on labor at enterprises should be drawn up on the basis of unified forms of primary accounting documentation. The main forms of primary labor accounting documents are: orders (instructions) for employment, transfer to another job, termination of an employment contract; personal card; leave note; time sheet; settlement statements; payroll; personal accounts and other documents approved in accordance with the established procedure.
1.6. Notes on the report card of the use of working time on the reasons for not showing up for work, on part-time work, on overtime work and other deviations from normal working conditions should be made only on the basis of properly drawn up documents (disability sheets, simple sheets, certificates of fulfillment of state or public duties, etc.).
1.7. If during the accounting period there were cases of transfer of structural units and individual divisions from one enterprise to another, then in the statistical reporting on the labor of the transferred enterprise, these data are excluded for the period from the beginning of the year and are included in the report of the enterprise to which these structural units and divisions, also from the beginning of the year.
In the event of liquidation in the reporting period of an enterprise or any structural unit, data for the period of their existence (from the beginning of the year until the moment of its liquidation) are not excluded from labor reporting.
Note.
An enterprise is considered liquidated from the moment it is excluded from the relevant state register.
When the organizational and legal form of the enterprise changes, the data on the new status of the enterprise are taken into account from the month in which this change occurred, the data for the previous months from the beginning of the year according to the previous status are not excluded from the labor reporting.
1.8. If the structure of the enterprise or the methodology for determining labor indicators changes in the reporting period, the data for the corresponding period of the last year are given according to the structure or methodology adopted in the reporting period.
1.9. If errors and other distortions are detected in the reporting on labor, the correction of reporting data by enterprises is carried out in the reports for that reporting period (month, quarter, year) in which errors and other distortions were made, in the growing totals of this report, as well as in all subsequent reports.
1.10. In accordance with the Law of the Republic of Uzbekistan "On State Statistics" officials may be held liable for failure to submit or present statistical data in an inaccurate form in accordance with the legislation of the republic.
2. LIST OF EMPLOYEES
2.1. The payroll of employees of the enterprise should include all employees hired for permanent, seasonal, and temporary work for a period of one day or more, including work under a contract, from the date of their enrollment. In this case, both those who actually work and those who are temporarily not working, but who have retained their formal attachment to work, are taken into account.
2.2. The payroll includes employees:
2.2.1. those who actually came to work, including those who did not work due to downtime;
2.2.2. hired for a trial period. These workers should be included in the payroll from the first day of going to work;
2.2.3. hired part-time, or part-time. In the payroll, the specified employees are taken into account for each calendar day as whole units, including non-working days of the week, due to the hiring (see clause 3.3.);
This number also includes workers transferred to part-time work (week) at the initiative of the administration. They should be distinguished in the reporting separately, bearing in mind that on the basis of these data, indicators of part-time employment (partial unemployment) are developed.
Note.
This group includes certain categories of workers for whom, in accordance with the legislation, reduced working hours are established, in particular, employees under 18 years of age; employed in jobs with harmful working conditions; women who have been given extra breaks from work to feed their baby.
2.2.4. who are on business trips, if they retain their wages at this enterprise, including employees who are on short-term business trips abroad;
2.2.5. those who have entered into an employment contract with an enterprise on the performance of work at home by personal labor (homeworkers). In the payroll number of employees, homeworkers are taken into account for each calendar day as whole units (see clause 3.4.);
2.2.6. working on orders outside the enterprise, if they receive wages in this enterprise;
2.2.8. performing work under concluded civil contracts (including a work contract), if payments for the work performed are made directly by the enterprise itself and provided that these workers are not included in the lists of other enterprises (see clause 2.4.2.);
2.2.9. taken to replace absent workers (due to illness, maternity leave, parental leave);
2.2.10. temporarily recruited from other enterprises, if they do not retain wages at the place of their main work;
2.2.11. elderly citizens and disabled people living in boarding homes for the elderly and disabled, recruited as junior medical personnel or workers in these institutions on a part-time basis;
2.2.12. students of higher educational institutions and students of secondary specialized and vocational educational institutions who undergo industrial practice at the enterprise and are enrolled in jobs or positions;
2.2.13. full-time students of universities and graduate students, attracted by the research sectors of universities to perform work, if they are enrolled in full-time positions;
2.2.14. students of departmental (branch) vocational schools, which are on the balance sheet of the enterprise;
2.2.15. workers and specialists from other countries working in joint ventures, construction of facilities and other enterprises located on the territory of the republic.
2.3. The payroll also includes employees who are temporarily not working at the enterprise:
2.3.1. those who did not show up for work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or before retirement due to disability);
2.3.2. Those who did not show up for work in connection with the performance of state and public duties;
2.3.3. those temporarily distracted for agricultural and other work, if they retain fully or partially the wages at the place of their main work;
2.3.4. sent to transport grain and other agricultural products, to harvest, for which, in accordance with a government decree at the place of their main work, 75% of the average earnings are retained in exchange for daily subsistence and apartment allowances (car drivers, repair workers, mechanics, chiefs of convoys, dispatchers of motor vehicles , tractor drivers and other machine operators) (see clause 3.1.3.);
2.3.5. sent to carry out construction, installation and commissioning work, who are paid a wage supplement instead of daily subsistence and apartment allowances in the amount of 50-75% of the wage rate (official salary) at the place of their main work in accordance with the government decree (see clause 3.1 .4.);
2.3.6. sent with a break from work to institutes and faculties of advanced training, educational complexes, courses and other educational institutions for advanced training or acquisition of a new profession (specialty), if they retain their wages;
2.3.7. who are on paid annual, annual additional leaves provided in cases stipulated by legislation, collective agreements or other local regulations;
2.3.8. those on maternity leave, as well as those on leave in connection with the adoption of a newborn child directly from the maternity hospital (see clause 3.1.1.);
2.3.9. who are on parental leave until they reach the age specified in accordance with the legislation, both in partially paid and additional unpaid leave (see clause 3.1.2.);
2.3.10. enrolled in evening and correspondence higher and secondary special educational institutions, correspondence postgraduate studies, evening (shift) and correspondence secondary general education schools, evening (shift) secondary vocational schools, who are on study leave with full or partial salary (see. p. 3.1.6.);
2.3.11. students in the last courses of evening and correspondence higher and secondary specialized educational institutions who are on additional leaves without pay, as well as workers entering higher or secondary specialized educational institutions who are on leave without pay to pass entrance exams (see. p. 3.1.6);
2.3.12. those studying in evening and correspondence higher and secondary special educational institutions, as well as in evening (shift) and correspondence general education schools who did not show up for work on the additional free days provided to them, regardless of whether they retain their wages on these days or not;
2.3.13. those with the permission of the administration on short-term leave without pay for family reasons and other valid reasons (at the initiative of the employee);
2.3.14. those on forced leave without pay or with partial pay;
2.3.15. working participants in the Great Patriotic War who received additional leave without pay; working women with two or more children and who have received parental leave without pay in accordance with applicable law;
2.3.16. patients with chronic alcoholism placed for treatment in narcological departments of psychiatric (neuropsychiatric) institutions (see paragraphs 3.1.5. and 3.2.);
2.3.17. having a day off according to the work schedule of the enterprise, as well as for processing time with the summarized accounting of working time;
2.3.18. who received a day of rest for work on weekends or holidays (non-working) days;
2.3.19. absenteeism, including employees subjected to administrative arrest for administrative offenses;
2.3.20. under investigation pending a court decision.
2.4. Employees are not included in the payroll:
2.4.1. attracted to perform one-time work (consultations of doctors in medical institutions, examination work, repair of equipment, whitewashing, painting, etc.);
2.4.2. performing work under concluded civil contracts (including a work contract), if these employees are on the lists of other enterprises;
2.4.3 hired part-time from other companies and are on a special list of part-time jobs.
Note.
An employee who receives in one enterprise two, one and a half or less than one rate, or is registered in one enterprise as an internal part-time worker, is taken into account in the payroll number of employees as one person.
2.4.4. attracted to work at enterprises in accordance with special contracts with state organizations for the provision of labor (see clause 3.2.);
2.4.5. patients with chronic alcoholism attracted to work at enterprises, placed for treatment in narcological departments of psychiatric (psycho-neurological) institutions;
2.4.6. those temporarily assigned to work at another enterprise, if they do not retain wages at the place of their main work;
2.4.7. sent by enterprises to study at higher and secondary specialized educational institutions with a break from work, receiving a scholarship at the expense of these enterprises;
2.4.8. during the period of study (preparation) at the expense of the funds provided for in the consolidated estimates of construction, for work at newly commissioned enterprises;
2.4.9 young professionals who are on leave after graduating from a higher or secondary specialized educational institution, who received an allowance during their vacation from the enterprise where they were sent to work.
Note.
Young workers sent to enterprises after graduating from secondary vocational schools are included in the payroll of the enterprise from the moment they are enrolled in work, including the time of leave granted to them after graduating from secondary vocational schools;
2.4.10. who submitted a letter of resignation and who stopped working before the expiration of the warning period or who stopped working without warning the administration. They are excluded from the payroll of employees from the first day of absence from work.
2.5.Population as of date - it is an indicator of the number of employees on the payroll of the enterprise for a certain number of the reporting period, for example, on the first or last day of the month, including those who were hired and excluding those who left on that day.
To determine the payroll number of employees of an enterprise on average for the reporting period (month, quarter, from the beginning of the year, year), it is not enough to take the number of employees as of the date, since this indicator does not take into account changes that have occurred during the period under review.
2.6. To determine the payroll number of employees on average for the period, as a rule, a daily record of the number of employees on the payroll is carried out, which must be updated on the basis of orders (orders) on the admission, transfer of employees to another job and termination of the employment contract. The number of employees on the payroll for each day must correspond to the data in the time sheet for the use of the working time of employees.
Payroll number of employees on average for the reporting month(average monthly number) calculated by summing up the number of employees on the payroll for each calendar day of the reporting month, i.e. from 1 to 30 or 31 (for February 28 or 29), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the reporting month.
The number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the payroll number of employees for the previous working day. If there are two or more weekends or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken to be equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.
2.7. The payroll number of employees on average per month at enterprises that have worked for an incomplete month (for example, at enterprises newly commissioned, liquidated, having a seasonal nature of production, etc.) is determined by dividing the sum of the number of employees on the payroll for all days of operation of the enterprise in the reporting month, including weekends and holidays (non-working) days for the period of work, for the total number of calendar days in the reporting month.
Example.
The enterprise was put into operation and began work on July 24, 1992. The number of employees on the payroll at this enterprise was as follows. July 24 - 570 people, 25 (Saturday) - 570, 26 (Sunday) - 570, 27 - 576, 28 - 575, 29 -580, 30 - 586.31 July - 583 people.
The total number of employees on the payroll in July was 4604 people, the calendar number of days in July was 31, the payroll number of employees on average in July was 149 people (4604: 31).
2.8.Number of employees on average for the quarter is determined by summing the average monthly number of employees for all months of operation of the enterprise in a quarter and dividing the amount received by three.
Examples:
1. The enterprise had an average monthly number of employees in January 620 people, in February - 640 people, in March - 690 people ((620 + 640 + 690): 3).
2. The enterprise was organized and started operating in March. The average monthly number of employees in March was 720 people. Consequently, the number of employees on average for 1 quarter for this enterprise was 240 people (720: 3).
2.9. The payroll number of employees on average for the period from the beginning of the year to the reporting month inclusive is determined by summing the average monthly number of employees for all months that have elapsed from the beginning of the year to the reporting month inclusive, and dividing the amount received by the number of months of operation of the enterprise for the period from the beginning of the year, those. respectively by 2, 3, 4, etc.
Example.
The enterprise started operating in March. The average monthly number of employees was 450 in March, 560 in April, and 690 in May. The number of employees on average for the period from the beginning of the year (for 5 months) amounted to 340 people ((450 + 560 + 690): 5).
2.10. The payroll number of employees on average for the year is determined by summing the average monthly number of employees for all months of the reporting year and dividing the amount received by 12.
Example.
The average annual number of employees was 542 people (6504: 12).
2.11. If the enterprise has been working for an incomplete year (seasonal nature of work or commissioned after January, etc.), then the average annual number of employees is also determined by summing the average monthly number of employees for all months of operation of the enterprise and dividing the amount received by 12.
Example.
The seasonal business began operations in April and finished in August. The average monthly number of employees was 641 in April, 1254 in May, 1318 in June, 820 in July, and 457 in August. The average annual number of employees was 374 people ((b41 + 1254 + 1318 + 820 + 457): 12).
3. NUMBER OF EMPLOYEES TAKEN TO CALCULATE AVERAGE WAGE AND OTHER AVERAGE VALUES
3.1. When determining the average wage, labor productivity and other indicators, the indicator "the number of workers taken to calculate the average wage and other average values" is used. To obtain this indicator, it is necessary to exclude certain categories of employees from the number of employees on the payroll. These workers include:
3.1.1. women on maternity leave, as well as those on leave in connection with the adoption of a newborn child directly from the maternity hospital;
3.1.2. women who are on parental leave until they reach the age specified in accordance with the legislation (both partially paid and additional leave without preservation of wages);
3.1.3. workers sent to haul grain and other agricultural products, to harvest, for whom, in accordance with a government decree at the place of their main work, 75% of the average earnings are retained in exchange for daily subsistence and apartment (car drivers, repair workers, mechanics, chiefs of convoys, dispatchers automobile farms, tractor drivers and other machine operators);
3.1.4. Workers posted to perform construction, installation and commissioning works, who are paid a wage supplement instead of daily subsistence and apartment allowances in the amount of 50-75% of the tariff rate (official salary) at their place of main work in accordance with a government decree;
3.1.5. patients with chronic alcoholism placed for treatment in narcological departments of psychiatric (neuropsychiatric) institutions;
Note.
The employees specified in clauses 3.1.3, 3.1.4, 3.1.5 are taken into account in the number of employees accepted for calculating the average wages of the enterprises in which they arrived. The wages accrued to them for the work performed are included in the payroll of employees on the payroll of these enterprises;
3.1.6. employees studying in evening and correspondence higher and secondary specialized educational institutions, who are on study leave (both with paid study leave in whole or in part, and without payment), as well as employees; applicants to higher or secondary specialized educational institutions on vacation without keeping salaries for passing entrance exams;
3.1.7. those on forced leave without pay;
3.2. In the number accepted for calculating the average wage, some employees who are not on the payroll are calculated: persons engaged to work under special contracts with state organizations (for the provision of labor); patients with chronic alcoholism, placed for treatment in the narcological departments of psychiatric (neuropsychiatric) institutions and involved in work at the enterprise for medical purposes. The estimated number of such workers is determined by dividing the payroll actually accrued to them for a month by the average monthly wage of one worker of the given enterprise.
3.3. When determining the number accepted for calculating the average wage, employees hired for part-time or part-time work are taken into account in proportion to the hours actually worked in the following order:
the total number of man-days worked by these workers is determined, for which the total number of man-hours worked in the reporting month is divided by the established duration of the working day. Then the number of employees is determined, for which the number of man-days worked is divided by the number of working days according to the calendar in the reporting month.
3.4. The number of employees, taken to calculate the average wage, includes the estimated number of homeworkers, calculated by dividing the wage fund actually accrued by them for the month by the average monthly wage of one worker in the main activity for the reporting month.
3.5. The procedure for calculating the number accepted for calculating the average wage for enterprises that have worked for an incomplete month, incomplete quarter, incomplete year is similar to the procedure set out in paragraphs. 2.6.-2.11.
4. PERSONNEL EMPLOYED IN THE CORE AND NON-CORE ACTIVITIES OF THE ENTERPRISE
4.1. The reporting on labor of enterprises with diversified functions provides for the division of employees into personnel:
engaged in the main activity;
employed in secondary activities (in service and other farms).
Below is the procedure for classifying workers as personnel of the main or non-main activity at industrial enterprises, in construction organizations, agricultural enterprises of others.
Note.
As an example, the leading branches of material production are given. In a similar manner, such a division can be carried out in other industries.
4.2.In industrial plants the staff is divided into two groups:
industrial production personnel (personnel of the main activity);
personnel of non-industrial organizations on the balance sheet of an industrial enterprise (personnel of non-core activities).
4.3. The number of industrial production personnel of the enterprise includes employees:
4.3.1. main and auxiliary workshops, including workers of power, instrumental, compressor, steam-water supply, etc .;
4.3.2. ancillary industries: logging, quarries, container shops, production of building materials, workers of printing houses, etc.;
4.3.3. servicing electrical and heating networks, substations (operation and repair), workers of production services of energy management;
4.3.4. transport shops (railway, automobile, water and other types of transport) of enterprises, mainly serving production;
4.3.5. employed in loading and unloading operations, including customer service; employees of enterprises (conductors) accompanying goods to the station of destination;
4.3.6. laboratories, including laboratory workers engaged in experimental, experimental and research work, workers employed in the design departments (bureaus) of the enterprise, including cases when they perform work for other enterprises and organizations;
4.3.7. engaged in the production and adjustment of experimental samples of new products;
4.3.8. those engaged in commissioning work, as well as the development (preparation) of production at new enterprises and facilities, are included in the industrial production personnel from the moment the enterprise or individual workshops are put into operation, i.e. from the moment of signing the acceptance certificate of the enterprise (division) into operation by the state acceptance commission or until the signing of the acceptance certificate of the enterprise (division), if this enterprise (division) has already started production of industrial products (while the data for the corresponding period of the last year due to these employees are not counted);
4.3.9. main production, engaged in land reclamation;
4.3.10. employed at treatment facilities, which are on the balance sheet of the enterprise, which fully or partially serve the production;
4.3.11. refrigerators on balance industrial enterprises.
Note.
Workers of refrigerators and refrigeration plants of the JSC "Uzbeksavdo" systems, which are on an independent balance sheet, refer to the personnel employed in warehouses and bases wholesale trade, and are not included in the report of the industrial enterprise;
4.3.12. communication nodes on the balance sheet of a production association, an industrial enterprise, including those that partially serve the population;
4.3.13. information and computing centers, computing centers, computer stations (bureaus), which are on the balance sheet of an industrial enterprise, including those that perform work for other enterprises;
4.3.14. all types of security (paramilitary first category, professional firefighting, sentry) that are part of the staff of this industrial enterprise.
Note.
Security workers for housing, communal enterprises, agricultural enterprises and other types of non-industrial activities of an industrial enterprise are included in the personnel of the corresponding non-industrial organizations. Security workers serving both industrial activities and non-industrial organizations are classified as industrial production personnel;
4.3.15. mine, mine, factory showers and baths, serving only the personnel of the given enterprise in production, as well as workers of factory laundries for washing work clothes and workers in workshops for repairing work clothes;
4.3.16. plant administrations, headquarters of the head plant, a separate apparatus of the production association with all departments and bureaus, including the departments of material and technical supply and sales, warehouses of raw materials, materials, finished products, as well as workers for cleaning the factory territory and employees of the apparatus of the department of housing and communal services, if this department is a structural subdivision of the plant management.
Note.
Workers of departments or departments of capital construction (OKS, UKS) of an industrial enterprise carrying out construction in an economic way must draw up a separate report on labor in construction. The report on labor in industry also does not include employees of the departments, sections, warehouses, storage of equipment and building materials contained by construction funds. The specified personnel must pass in the report on labor in construction.
The personnel of the OKS (UKS) of an industrial enterprise exercising supervision (control) over the construction, but maintained at the expense of funds allocated for construction, should also be accounted for for construction.
If the OKS (UKS) of an industrial enterprise does not perform construction and installation work in an economic way, but only carries out technical supervision of construction, is a structural unit, the plant administrations are maintained at the expense of core activities, then the personnel of such a OKS (UKS) should be accounted for as part of the industrial production the personnel of the enterprise;
4.3.17. employed in the overhaul and current repair of equipment and Vehicle their enterprise, as well as those engaged in the current repair of buildings and structures attributed to the main industrial and production assets of the enterprise;
4.3.18. collection and exchange points at car repair enterprises;
4.3.19. technical libraries;
4.3.20. those engaged in personnel training, as well as persons undergoing training at the expense of the funds of the main activity.
4.4.In construction organizations the following groups of personnel are distinguished:
personnel engaged in construction and installation work (personnel of the main activity); personnel employed in subsidiary industries; personnel employed in service and other farms.
4.5. The personnel employed in construction and installation works, in particular, include workers:
4.5.1. employed in the construction of buildings and structures, including the construction of temporary (non-title) buildings, structures, fixtures and fittings, carried out at the expense of overhead costs;
4.5.2. employed in the installation of equipment;
4.5.3. employed in the overhaul of buildings and structures;
4.5.4. employed in works on the manufacture of non-standardized and boiler-auxiliary equipment directly at the construction site, in works on pre-installation revision of equipment and related refurbishment and on commissioning.
Note.
If non-standardized and boiler-auxiliary equipment is manufactured in the workshops of a construction organization, then the personnel engaged in the manufacture of this equipment are counted as workers employed in subsidiary industries;
4.5.5. employed in hydraulic washing, drilling and blasting, overburden works and works on antiseptics, thermal insulation works;
4.5.6. engaged in the primary cultivation of agricultural land;
4.5.7. employed in works on gasification of apartments, carried out at the expense of the population and in other contract works;
4.5.8. employed directly at the construction site (and not in separate subsidiary industries) with the manufacture of concrete, mortar, dosage and delivery of materials to construction machines, concrete heating, heating of greenhouses;
4.5.9. engaged in loading and unloading operations and moving materials and equipment within the working area, i.e. from the on-site (local) warehouse to the place of putting into business;
4.5.10. communications serving construction, workers in shower rooms, cubicles, etc. units serving workers directly at the construction site, as well as workers engaged in cleaning the construction site and premises at the construction site.
Note.
Employees of housing and communal services (hostels, baths, etc.) are recorded in service and other farms;
4.5.11. trusts (offices, departments, bases) of mechanization, machine-rolling (repair and rolling) bases, mechanized columns, engaged in the operation and maintenance of construction machines and mechanisms serving construction, as well as industrial and other organizations;
4.5.12. contractors (SU, SMU, DCS, mechanization departments, mobile construction units, etc.), engaged in the operation and maintenance of construction machines and mechanisms:
4.5.13. all types of protection (paramilitary, professional firefighting, sentry), which are on the staff of this organization. Security workers serving at the same time construction and installation work, ancillary production, service and other farms belong to the personnel employed in construction and installation work.
Note.
Security workers of subsidiary industries, service and other farms allocated to a separate balance sheet, refer to workers employed, respectively, in subsidiary industries, service and other farms;
4.5.14. information and computing centers, computing centers, machine counting stations (bureaus), which are on the balance sheet of construction and installation trusts, construction organizations, including those that perform work for other enterprises;
4.5.15. laboratories, regulatory research stations, safety services of construction and installation trusts, construction organizations;
4.5.16. the apparatus of concerns, construction associations, construction and installation trusts and contracting organizations (SU, SMU, DCS, mechanization departments, mobile construction units, etc.);
4.5.17. departments of production and technological equipment.
Note.
In those cases when subsidiary workshops for the production and processing of building materials are created under the management of production and technological equipment, the number of workers in these workshops refers to workers employed in subsidiary industries.
4.5.18. transport (motor depot, garages as part of the trust), construction laboratories, work organization design groups and design bureaus (groups).
Note.
If listed in paragraphs. 4.5.16 - 4.5.18 subdivisions included in construction organizations and trusts became independent and received the status of a legal entity, then the employees of these divisions are not included in the personnel employed in construction and installation works.
4.6. The personnel employed in the subsidiary industries of construction organizations include workers:
4.6.1. organizationally separate subsidiary industries and farms:
concrete and mortar production, production of reinforced concrete and concrete products, blocks and building stones; brick production; quarries for the extraction and processing of stone, crushed stone, sand, gravel and clay; forges, mechanical, carpentry, repair and other workshops, construction yards; sawmill production; logging; power plants; steam power plants and other ancillary industries;
4.6.2. employed in mechanical, repair and other workshops, which are on the balance sheet of construction and installation trusts, construction organizations.
4.7.In agricultural enterprises the following groups of personnel are distinguished: Personnel employed in agricultural production (personnel of the main activity); personnel employed in subsidiary industries; personnel employed in service and other farms.
4.8. The personnel employed in agricultural production include workers:
4.8.1. employed in plant growing (field cultivation, vegetable growing, horticulture, etc.);
4.8.2. employed in animal husbandry (cattle breeding, sheep breeding, poultry farming, fish farming, fur farming, rabbit breeding, beekeeping and other branches of animal husbandry);
4.8.3. engaged in the current repair of buildings and structures for industrial agricultural purposes (storage facilities, farms, warehouses, etc.);
4.8.4. transport, mainly serving agricultural production.
4.9. The personnel employed in ancillary production of agricultural enterprises include workers in auxiliary industrial enterprises and repair shops (mills, grinders and grains, wineries and canneries, factories for the production of butter, cheese, dairy products, slaughterhouses and poultry shops, sawmills, carpentry carpentry and woodworking workshops, brick factories and other enterprises for the production of building materials, logging and procurement of firewood and other industrial production, power plants, repair shops for tractors, agricultural machinery and other machinery and equipment), as well as transport workers serving auxiliary industrial enterprises, production and repair shops.
4.10. The personnel employed in non-core activities of industrial enterprises (non-industrial personnel), construction organizations, agricultural enterprises (personnel of service and other farms) include workers:
4.10.1. transport, which is on the balance sheet of enterprises and serving housing, utilities and other organizations of non-core activities, as well as timber rafting;
4.10.2. directorates of an enterprise under construction, OKS (UKS) of an enterprise, as well as individual employees who carry out technical supervision of construction, the number and wages of which are provided for in construction;
4.10.3. employed on overhaul buildings and structures produced in an economic way (except for those specified in clause 4.5.3.).
Note.
Workers engaged in the current repair of buildings and structures of non-industrial organizations, service and other farms should be included in the personnel of the relevant non-industrial organizations, service and other farms (housing, utilities, etc.);
4.10.4. trade (shops, stalls, tents, etc.) and Catering(canteens, buffets, etc.).
Note.
Employees of enterprises of the JSC "Uzbeksavdo" system, ORSsov (shops, canteens, canteens, etc.) serving industrial enterprises, construction organizations, but not on their balance sheet, are not included in the labor report of these enterprises and organizations, but are accounted for the system of relevant line ministries;
4.10.5. enterprises constantly engaged in the procurement of agricultural products, as well as agricultural raw materials (potatoes, vegetables, fruits and berries, sugar beets, cotton, flax, livestock, poultry, milk, etc.) for industrial processing;
4.10.6. subsidiary agricultural enterprises (including employees of organizationally separate greenhouse industries), which are on the balance sheet of industrial enterprises, construction organizations;
4.10.7. forestry, industrial enterprises and other organizations;
4.10.8. engaged in other activities (collection of wild fruits, berries, nuts, fruits, medicinal herbs and their primary processing, etc.) in agricultural enterprises;
4.10.9. enterprises of the meat and dairy industry engaged in the delivery of finished products to the retail trade network (loaders, dispatchers, forwarders, car drivers). In the labor report, the number of these workers should be shown by the "Transport" sector;
4.10.10. for the collection of scrap metal. These include persons who work in offices for the collection of scrap metal and are engaged in paperwork, acceptance and dispatch of scrap metal, the conclusion of contracts, for its delivery from other enterprises and organizations.
Notes.
1) Workers of transport shops involved in the collection and removal of scrap metal are industrial production personnel.
2) Those authorized for the procurement of scrap and waste of ferrous and non-ferrous metals, as well as delivery technicians, are industrial production personnel,
4.10.11. editorial offices of newspapers and radio broadcasting;
4.10.12. those engaged in commissioning, as well as preparation and development of production at newly commissioned enterprises and facilities until their commissioning, contained at the expense of the funds of the main activities of industrial enterprises, provided that they are provided for non-industrial organizations;
4.10.13. prospecting and exploration groups and parties of an industrial enterprise;
4.10.14. housing economy;
4.10.15. public utilities and consumer services enterprises: hotels and hostels for visitors, hairdressers, baths (except for employees of baths and laundries serving directly at the production of the personnel of this enterprise, organization), etc., engaged in landscaping the territory;
4.10.16. serving medical institutions (medical units, health centers, dispensaries, boarding houses with treatment, etc.): auxiliary workers, plumbers, electricians, etc. Workers of sanitary posts and disinsection barriers of industrial enterprises engaged in anti-epidemic measures.
Note.
Medical staff (doctors, nurses) should not be included in the labor report of enterprises and organizations. They are accounted for according to the system of the Ministry of Health.
4.10.17. health and recreation institutions (children's holiday camps, holiday homes, boarding houses without treatment, etc.);
4.10.18. physical and cultural institutions (stadiums, sports palaces, gyms, sports centers, sports clubs, swimming pools, etc.);
4.10.19. tourism (tourist centers, etc.);
4.10.20. educational institutions and courses;
4.10.21. institutions of preschool education (kindergartens, nurseries, nurseries-kindergartens);
4.10.22. cultural institutions (palaces and houses of culture, clubs, libraries, except for technical ones, etc.).
In reporting on the labor of enterprises, the number of employees is divided into two groups: workers and employees. From the group of employees, the following categories are distinguished: managers, specialists and other employees related to employees.
To workers include persons directly employed in production process creation of material values, as well as those engaged in repairs, movement of goods, transportation of passengers, provision of material services, etc.
Workers, in particular, include persons employed:
control, regulation and supervision of the operation of automatic machines, automatic lines, automatic devices, as well as directly - control or maintenance of machines, mechanisms, aggregates and installations, if the labor of these workers is paid at tariff rates or monthly salaries of workers;
the manufacture of material values by hand, as well as using the simplest mechanisms, devices, tools;
construction and repair of buildings, structures, installation and repair of equipment, repair of vehicles;
moving, loading or unloading raw materials, materials, finished products;
at work on the reception, storage and dispatch of goods in warehouses, bases, storerooms and other storages;
maintenance of machines, equipment, maintenance of production and non-production premises;
sinking of surface and underground mine workings, drilling, testing, sampling and development of wells, geological survey, prospecting and other types of geological exploration, if their labor is paid at tariff rates or monthly salaries of workers;
machinists, drivers, stokers, switch posts on duty, trackmen of tracks and artificial structures, loaders, conductors, workers for the repair and maintenance of transport lines, communication lines, repair and maintenance of equipment and vehicles, tractor drivers, mechanics, plant growing and livestock workers ;
postmen, telephone operators, telegraph operators, radio operators, communications operators;
operators of computers and electronic computers;
janitors, cleaners, couriers, cloakroom attendants, watchmen.
To the leaders include employees who hold the positions of managers of enterprises and their structural divisions.
Leaders include, in particular:
Directors (general directors, presidents, rectors, chiefs, managers, managers, chairmen, commanders, foremen, work producers at enterprises, in structural units and divisions,
chief specialists: chief accountant, chief dispatcher, chief engineer, chief mechanic, chief metallurgist, chief welder, chief agronomist, chief geologist, chief electrician, chief economist, chief Researcher, Chief Editor, chief physician, chief lawyer;
state inspectors.
To specialists includes workers engaged in engineering, economic and other work, in particular, agronomists, administrators, accountants, geologists, dispatchers, engineers, inspectors, proofreaders, mathematicians, mechanics, rationers, editors, auditors, psychologists, sociologists, technicians, commodity specialists, physiologists, artists, economists, power engineers, legal advisers, doctors, teachers.
Other workers related to employees- these are workers involved in the preparation and execution of documentation, accounting and control, economic services, in particular, agents, archivists, attendants, clerks, cashiers, proofreaders, commandants, controllers (not related to workers), copiers of technical documentation, secretaries-typists, caretakers , statisticians, stenographers, timekeepers, accountants and draftsmen.
The assignment of workers to a particular category is carried out in accordance with the National Standard Classifier of Occupations.
6. Wages
The concept of "wages" covers all types of earnings (as well as various bonuses, bonuses, allowances and social benefits) accrued in cash or in kind, regardless of the source of funding, including amounts accrued to employees in accordance with the law for unworked time (annual leave, holidays, etc.).
When compiling statistical reports on labor, the monetary amounts accrued for payment are shown in accordance with the payment documents, according to which payroll calculations were made with employees. In this case, the indicated amounts are given gross, i.e. without deduction of taxes and other deductions in accordance with the law.
Salaries accrued in foreign currency are included in the amount determined by converting foreign currency at the rate of the Central Bank to the monetary unit of the Republic of Uzbekistan. Amounts charged for annual and annual additional vacations, are shown in the reporting month only in the amount attributable to vacation days in that month. Amounts due for vacation days in the next month are included, respectively, in the report of the next month.
When compiling reports on labor, data on wages for the corresponding period of the last year are shown in the methodology adopted in the reporting period of the current year.
In the case of payment in kind and the provision of labor and social benefits, the labor reports include amounts based on the calculation at market prices.
6.1. Cash wages.
Cash wages include the following types of payments:
6.1.1. Accrued wages for actually performed work, calculated on the basis of piece rates, tariff rates and official salaries in accordance with the forms and systems of remuneration adopted at the economic entity, including incentive payments provided for by the primary documents for recording production.
6.1.2. Incentive payments under systemic provisions:
6.1.2.1. Remuneration based on the results of work for the year, one-time bonuses.
6.1.2.2. Incentive payments stipulated by the primary documents for production accounting (tariffs, orders, timesheets, etc.).
6.1.2.3. Increases to tariff rates and salaries for professional skills, mentoring.
6.1.2.4. Annual supplements to leave, in practice referred to as material assistance.
6.1.2.5. Remuneration and payments for length of service, including payments in kind by the decision of the business entity itself, as well as the amounts accrued on them to social funds.
6.1.3. Compensatory payments related to the work schedule and working conditions:
6.1.3.1. Payments due to regional regulation of wages, including by regional coefficients and coefficients for work in desert, waterless and high mountain areas, made in accordance with the current legislation.
6.1.3.2. Bonuses for work in difficult, harmful, especially harmful working conditions and natural and climatic conditions, including bonuses, to wages for continuous work experience in these conditions, according to the list of professions and the list of jobs approved by the Government.
6.1.3.3. Allowances and surcharges to tariff rates and salaries for work at night, overtime work on weekends and holidays (non-working) days, provided for by the schedule of the technological process.
6.1.3.4. Bonuses for work in multi-shift mode, for combining professions and expanding service areas.
6.1.3.5. Salary increments for communications workers, railway, river, road transport and highways and other employees, whose permanent work takes place on the way or has a traveling nature, for every day on the way, paid from the moment of departure until the moment of returning to the location of the economic entity.
6.1.3.6. Allowances for the mobile and traveling nature of work for workers directly involved in construction, reconstruction and major repairs, as well as when performing work on a rotational basis in cases stipulated by law.
6.1.3.7. The amounts paid (when performing work on a rotational basis) in the amount of the tariff rate, salary for days on the way from the location of the economic entity (collection point) to the place of work and back, provided for by the schedule of work on the shift, as well as for the days of delay of workers on the way along meteorological conditions and the fault of transport organizations.
6.1.3.8. Additional payments to workers constantly engaged in underground work for the standard time of their movement in the mine (mine) from the shaft to the place of work and back.
6.1.3.9. Field contentment.
6.1.3.10. Daily allowance during business trips (travel and hotel costs are not included in wages (see clause 7.6.1.)
6.1.3.11. Payment to employees for days of rest (time off) provided to them in connection with work in excess of normal working hours with a rotational method of organizing work, with the summarized accounting of working hours and in other cases established by law.
6.1.4. Payment for unworked time:
6.1.4.1. Payment in accordance with the current legislation of regular (annual) and additional vacations, compensation for unused regular (annual) and additional vacations, payment of preferential hours for adolescents, breaks in the work of mothers to feed the child, as well as the time associated with medical examinations.
6.1.4.2. Payments to employees on forced leave with partial retention of basic wages.
6.1.4.3. Payment to employees - donors for the days of examination, blood donation and rest, provided after each day of blood donation.
6.1.4.4. Remuneration for the performance of government duties (military fees, emergency fees, etc.).
6.1.4.5. Wages saved at the place of their main job for workers involved in agricultural and other work.
6.1.4.6. Payment of the difference in salaries to workers employed from other enterprises and organizations with the preservation for a certain period of the size of the official salary at the previous place of work, as well as during temporary substitution.
6.1.4.7. Salary at the main place of work for workers, managers and specialists of enterprises of organizations during their training with a break from work in the system of advanced training and retraining of personnel.
6.1.4.8. Payment for downtime is not the fault of the employee.
6.1.4.9. Additional payment to employees in case of temporary disability before actual earnings.
6.1.4.10. Payment for the time of forced absence or performance of lower-paid work in accordance with the law or by the decision of the economic entity itself.
6.1.4.11. Payment of additional leave for women who have two or more children under the age of 12 or a disabled child under the age of 16, in accordance with the law.
6.1.4.12. Other types of payments included in the established procedure in the payroll fund.
6.1.5. Payment of employees involved and for the production of products (works, services) recognized as a marriage through no fault of the employee.
6.1.5.1. Remuneration for the labor of skilled workers, managers, specialists of enterprises and organizations, who are exempted and not released from their main job and who are involved in the training, retraining and advanced training of workers, to guide the industrial practice of pupils and students.
6.1.5.2. Payment for the production of products (works, services) recognized as a marriage through no fault of the employee.
6.1.5.3. Remuneration for the labor of students of higher educational institutions and students of secondary specialized and vocational educational institutions working in enterprises as part of student teams.
6.1.5.4. Remuneration for the work of students of higher educational institutions and students of secondary specialized and vocational educational institutions undergoing industrial practice at the enterprise, as well as remuneration for the work of students of general education schools during the period of vocational guidance.
6.1.5.5. Amounts accrued for the work performed to persons involved in working at enterprises in accordance with special contracts with state organizations (for the provision of labor), both issued directly to these persons and transferred to state organizations.
6.1.5.6. Remuneration for the work of persons hired in accordance with the order for part-time work from other enterprises.
6.1.5.7. Payment for services (fees) accrued to freelance workers (for lecturing, speaking on radio and television, for translations, etc.).
6.1.5.8. Remuneration of labor of employees who are not on the staff of an economic entity for performing one-time work (repair of equipment, whitewashing and painting, consultations of doctors in medical institutions, examination work, etc.); for the performance of work under concluded civil contracts, including a work contract, if settlements with employees for work performed are made by the business entity itself.
6.2. Wages in kind
In-kind wages include the following remuneration:
6.2.1. Issuance of goods, products and other valuables to employees free of charge, or performance of works and services for employees.
Note.
If the product is provided free of charge, then the amount of wages is equal to the full cost of this product, if it is provided at reduced prices, then it is shown as the difference between its full cost and the cost of products sold at reduced prices.
6.2.2. The cost of free utilities, food, products to employees of certain industries; the cost of paying for free housing (or the amount of monetary compensation for housing, utilities etc.) provided to the employees of the economic entity.
6.2.3. The cost of travel benefits for employees of railway, air, river, road transport and urban electric transport in accordance with the law.
6.2.4. The cost of items given out free of charge, in accordance with current legislation, (including uniforms, uniforms, special meals) that remain in personal permanent use (or the amount of benefits in connection with their sale at reduced prices).
6.2.5. Reimbursement of employees' expenses (meals, travel, vouchers for treatment and recreation, excursions and travel, classes in sports sections, circles, clubs, visits to cultural and entertainment and physical education (sports) events, subscriptions, goods for personal consumption of employees and other similar payments) ...
6.2.6. Expenses for reimbursing the price difference for products (work, services) provided to employees of the enterprise "or sold subsidiary plots for public catering of employees of the enterprise.
6.2.7. The costs of paying for the services of polyclinics under contracts concluded with health authorities for the provision of medical care to their employees, payment for the maintenance of children in preschool institutions at the expense of the enterprise.
6.2.8. Expenses for payment of housing provided to employees, rent, place in a hostel (except for those specified in clauses 6.2.2., 7.1.2.)
6.2.9. Expenses associated with the transportation of workers to the place of work and back in directions not served by public passenger transport.
6.2.10. Insurance payments (contributions) paid by enterprises under personal and property insurance contracts concluded by enterprises in favor of their employees.
6.3. Calculation of average wages.
The average wage of employees as a whole for the enterprise is calculated by dividing the amounts accrued from the payroll (both in cash and in kind) of employees on the payroll (including part-time pay) by the number of employees taken to calculate the average wage and other average values ...
Note.
When determining taxable profit (income) and other financial calculations carried out in order to monitor compliance with tax legislation, it is recommended to calculate the average salary based on the number of employees, including part-time workers (clause 2.4.3.) And employees performing work under concluded contracts civil law, including a work contract (specified in clause 2.4.2.). These workers are included in the number in proportion to the hours worked.
7. PAYMENTS AND EXPENSES NOT INCLUDED IN THE COMPOSITION OF SALARIES, BUT INCLUDED IN THE COST OF COSTS FOR THE MAINTENANCE OF LABOR FORCE.
7.1. Enterprise housing costs for employees.
7.1.1. Housing maintenance costs (current repairs, furniture costs, etc.) (**).
7.1.2. Material assistance, subsidies provided to employees for construction, purchase of housing, improvement of housing conditions, the cost of repayment of loans issued to employees for these purposes, etc.
Note.
The company's expenses for the purchase (construction) of housing for employees are excluded from wages based on the requirements for statistics by the System of National Accounts. In the SNA, these costs are classified as capital transfers received by the household sector (“Capital Account”).
7.2. Payroll charges for all types of social insurance
7.2.1. In order to provide benefits to their employees in connection with illness, disability, unemployment, retirement, etc. enterprises make payments to the payroll according to various social programs. These include contributions to the following funds:
Social insurance;
Pension security;
Health insurance;
Employment;
Other extrabudgetary funds.
7.3. Special payments at the expense of the enterprise (off-stock) (***) excluding payments related to vocational training of employees
7.3.1. Severance pay to released workers upon termination of the employment contract.
7.3.2. Amounts paid for the period of employment to dismissed employees in connection with the reduction in the number or staff of employees, reorganization or liquidation of the enterprise.
7.3.3. Pension allowances, one-time benefits for retiring labor veterans .
7.3.4. Benefits paid in established by law size for women on parental leave until the age of two.
7.3.5. Financial assistance provided to employees in the event of certain events that have nothing to do with the work performed by these employees.
7.3.6. Payment of sums in compensation for damage caused to employees by injury, occupational disease or other damage to health associated with the performance of their duties.
7.4. Training and retraining costs
7.4.1. Payments related to vocational training (except for the costs of wages specified in clauses 6.1.5.1. And 6.1.5.3.)
Payment for educational leave granted to employees studying in evening and correspondence higher and secondary specialized educational institutions, in correspondence postgraduate studies, in evening (shift) vocational schools, in evening (shift) and correspondence general education schools, as well as entering postgraduate studies;
Amounts; paid by enterprises for the vacation time before the start of work to young specialists who graduated from higher or secondary specialized vocational and technical educational institutions;
Scholarships for students and students sent by enterprises, organizations to study in higher and secondary specialized educational institutions, paid at the expense of the enterprise.
7.4.2. Organization costs educational process(educational material, rental of premises, maintenance, etc.).
7.5. Expenses for cultural and educational activities,
wellness and other activities:
7.5.1. Expenses for the maintenance of canteens and other food services.
7.5.2. Rent of premises for cultural, physical culture and sports events.
7.5.3. Carrying out evenings of relaxation, discos, performances, concerts, lectures, disputes, meetings with scientists and artists, sports events.
7.5.4. Expenses for the maintenance of medical posts, libraries, dispensaries, sanatoriums, houses and other health institutions, which are on the balance sheet of the enterprise or are contained on the basis of equity participation.
7.5.5. Compensation for the rise in the cost of food for children in preschool institutions, sanatoriums and health camps.
7.5.6. Expenses for the purchase of theatrical costumes for amateur artists, sports equipment or payment for their rental.
7.5.7. Expenses for the purchase of medicines for medical and prophylactic institutions that are on the balance sheet of enterprises or are held on a basis of equity participation.
7.5.8. The costs of organizing clubs, courses, studios, clubs, popular universities, faculties, exhibitions and sales of amateur art products, fairs, playrooms for children, etc.
7.5.9. Expenses for the improvement of horticultural associations (road construction, energy and water supply, drainage and other general expenses), for the construction of garages.
7.6. Other payments and labor costs:
7.6.1. Travel expenses during business trips within and in excess of the norms established by law (excluding per diems), the cost of purchased travel cards used by employees for business travel.
7.6.2. Reimbursement of expenses related to the transfer, referral and recruitment to other locations.
7.6.3. Compensation for the use of personal cars for business trips within and beyond the norms established by law.
7.6.4. Amounts of average earnings saved at the place of main work in the amounts provided for by a government decree in exchange for daily subsistence and apartment allowances for workers sent to harvest and procure fodder or to perform installation, commissioning, and construction work.
7.6.5. The cost of the issued overalls, footwear and other personal protective equipment, soap and other detergents, detoxifying agents, milk and preventive nutrition, or reimbursement of costs to employees for the purchased overalls, safety footwear and other personal protective equipment if they are not issued by the administration.
7.7. Taxes considered as the value of labor:
7.7.1. Tax on the amount of excess of the actual costs of remuneration of employees in comparison with their standardized amount.
8. OTHER KINDS OF EMPLOYEE INCOME (NOT INCLUDED IN THE COSTS OF MAINTENANCE OF LABOR FORCE)
8.1. Income received by employees in the form of payments from the social insurance fund, pension fund, other off-budget funds, as well as various social benefits provided by enterprises from profit.
8.2. Income received by employees in the form of amounts accrued for payment on shares and contributions of members of the labor collective to the property of the enterprise (dividends, interest).
8.4. Remuneration for discoveries, inventions and rationalization proposals (including remuneration of persons promoting the introduction of inventions and rationalization proposals into production).
Labor cost:
Labor costs include the following components: wages;
the company's expenses for housing for employees; payroll charges for all types of social insurance; social benefits at the expense of the enterprise; expenses for training and retraining of personnel; expenses for cultural, educational, health-improving and other events; other payments and labor costs; taxes viewed as the value of labor.
Payments included in labor cost components are set out in clauses 6.1 .; 6.2 .; 7.1.; 7.2 .; 7.3 .; 7.4 .; 7.5 .; 7.6 .; 7.7. of this manual.
The cost of maintaining the labor force, on average, per one employee of hired personnel is calculated by dividing the total amount of labor costs by the number of employees in hired labor on average per year.
The average labor cost per man-hour actually worked is determined by dividing the total labor cost by the number of man-hours actually worked.
With the introduction of this instruction, the previously valid Instruction on statistics of the number and wages of employees for the number 34-16 of January 4, 1995, approved by the State Committee for Prognozstat of the Republic of Uzbekistan, becomes invalid.
***) The specified payments are provided individual workers in the event of certain events not related to the amount of work performed. SNS refers to these as "Employers' imputed social security contributions". Unlike benefits received by employees from funds social insurance, the payments listed in this paragraph are provided at the expense of the enterprise.
Project
EXPLANATIONS
By filling out the state statistical observation form
Harmful and dangerous factors "
I. General Provisions
II. Condition of working conditions
Harmful and dangerous factors
The section contains data on employees who receive benefits and compensation for work with harmful and difficult working conditions, for the special nature of work, as well as those who are entitled to pensions on preferential terms.
Employees who have been granted benefits related to the accident at the Chernobyl nuclear power plant are not taken into account when filling out Section III of the form.
Line 11010 indicates data on workers who, based on the results of certification of workplaces for working conditions, are provided with additional annual leave for work with harmful and difficult working conditions in accordance with Art. 13 of Law no.31-IHC, art. 6, 7 of the Law of the Donetsk People's Republic "On Vacations", adopted by the Resolution of the People's Council of the Donetsk People's Republic of 03/06/2015 No. 16-IHC (hereinafter - Law No. 16-IHC), as well as the List of industries, workshops, professions and positions, employment in which gives the right to annual additional leave for work with harmful and difficult working conditions, approved by Resolution No. 7-25 (hereinafter - Appendix 1).
Lines 11020 and 11080 reflect data on the number of employees, who, according to Art. 13 p. 2 of Law no. 31-IHC and art. 6 clause 2 of Law No. 16-IHC provides an annual additional leave for work with harmful and difficult working conditions and for the special nature of work in excess of the duration established by Appendix 1 and the List of industries, works, professions and positions of workers whose work is associated with increased nervous emotional and intellectual stress or is performed in special natural geographic and geological conditions and in conditions of increased health risk, which gives the right to an additional annual leave for the special nature of work, approved by Resolution No. 7-25 (hereinafter - Appendix 2), respectively.
The procedure for applying the List of industries, works, professions and positions of workers whose work is associated with an increased neuro-emotional and intellectual load or is performed in special natural geographic and geological conditions and in conditions of increased health risk, which gives the right to an additional annual leave for a special nature Labor approved by order of the Ministry of Labor and social policy Of the Donetsk People's Republic of August 31, 2016 No. 93/5 and registered with the Ministry of Justice of the Donetsk People's Republic of September 27, 2016 No. 1593 (hereinafter - Order No. 93/5).
Line 11020 also indicates the number of employees who, in accordance with clause 3 of the Procedure for applying the List of industries, workshops, professions and positions, employment in which gives the right to annual additional leave for work with harmful and difficult working conditions, approved by Order No. 93/5 (according to Art .13 paragraph 2 of Law No. 31-IHC), the annual additional leave is provided at the expense of own funds enterprises.
Line 11030 indicates the number of employees who, based on the results of certification of workplaces for working conditions in accordance with the Procedure for applying the list of industries, workshops, professions and positions with harmful and difficult working conditions, work in which gives the right to a reduced working week, approved by the Order of the Ministry of Labor and social policy of the Donetsk People's Republic of 10/18/2016 No. 122/5 and registered with the Ministry of Justice of the Donetsk People's Republic of 11/04/2016 No. 1704, a shortened working week is established for work with harmful working conditions (Article 13 of Law No. 31-IHC).
Line 11040 indicates the number of employees for whom, based on the results of certification of workplaces for working conditions, additional payments were established for work with harmful and difficult, especially harmful and especially difficult working conditions (Article 13 of Law No. 31-IHC). The issues of establishing these additional payments are governed by the Standard Regulations on the assessment of working conditions at workplaces and the procedure for applying industry-specific lists of work, according to which additional payments to workers can be established for working conditions, approved by the decree of the USSR State Committee of Labor and the All-Union Central Council of Trade Unions Secretariat dated 03.10.1986 No. 387 / 22-78.
Line 11050 indicates the number of workers employed in workplaces where the air of the working area is in excess of the maximum permissible concentrations of chemicals specified in the List of Chemical Substances, when working with which, for preventive purposes, the use of milk or other equivalent is recommended. food products, approved by order of the Ministry of Health of the USSR No. 4430-87 dated 04.11.87, and which, in accordance with the Procedure for the Free Distribution of Milk or Other Equivalent Food Products to Workers and Employees Employed in Work with Harmful Working Conditions, approved by the decree of the USSR State Committee of Labor and the Presidium of the All-Union Central Council of Trade Unions of the All-Union Central Council of Trade Unions dated 16.12.1987 No. 731 / P-13, have the right to provide free milk or other equivalent food products.
Line 11060 indicates data on the number of employees who have the right to receive therapeutic and prophylactic nutrition in connection with particularly harmful working conditions in order to improve their health in accordance with the List of industries, professions and positions, work in which gives the right to receive medical treatment free of charge. preventive nutrition in connection with particularly harmful working conditions, the rations of this food, the norms for the free distribution of vitamin preparations and the rules for the free distribution of therapeutic and prophylactic food, approved by the decree of the State Committee of Labor of the USSR and the Presidium of the All-Union Central Council of Trade Unions dated 07.01.1977 No. 4 / P-1 (with amendments and additions ).
Line 11070 indicates data on the number of employees who receive additional annual leave for the special nature of work in accordance with Art. 8 of Law No. 16-IHC and Supplement 2.
Line 11090 indicates data on the number of employees who are entitled to an old-age pension on preferential terms for work with especially harmful and especially difficult working conditions in accordance with paragraph "a" of Art. 13 of the Law of Ukraine "On Pension Provision" dated 05.11.1991 No. 1788-XII (hereinafter - Law No. 1788) and List No. 1 of industries, jobs, professions, positions and indicators in underground work, in jobs with especially harmful and especially difficult working conditions full-time employment gives the right to an old-age pension on preferential terms, approved by Resolution No. 7-25, and based on the results of certification of workplaces for working conditions.
Line 11100 indicates the number of employees who are entitled to an old-age pension on preferential terms for work with harmful and difficult working conditions in accordance with paragraph "b" of Art. 13 of Law No. 1788 and List No. 2 of industries, works, professions, positions and indicators with harmful and difficult working conditions, full-time employment in which gives the right to an old-age pension on preferential terms, approved by Resolution No. 7-25, and based on the results certification of workplaces for working conditions.
The procedure for the application of Lists No. 1 and No. 2 of industries, works, professions, positions and indicators when calculating the length of service, giving the right to an old-age pension on preferential terms, approved by order of the Ministry of Labor and Social Policy of the Donetsk People's Republic of 03.04.2017 No. 32/5 (with amendments and additions) and registered with the Ministry of Justice of the Donetsk People's Republic of April 18, 2017 No. 1950.
Line 11110 indicates data on the number of employees who are entitled to an old-age pension on preferential terms in accordance with paragraphs. "In" - "z" Art. 13 and Art. 14 of Law No. 1788.
Line 11120 indicates data on the number of employees who are entitled to a seniority pension (Articles 51 - 55 of Law No. 1788).
Lines 11090 - 11120 take into account workers who are entitled to a pension on preferential terms, as well as those who have already exercised this right, but continue to work at these very jobs. In these lines, each employee is counted only once, regardless of the possibility of receiving a pension on preferential terms for several reasons.
In line 11140, each employee, regardless of whether he uses one or more types of benefits and compensations, is counted only once.
TABLE
Project
EXPLANATIONS
on filling out the state statistical observation form
No. 1-labor (working conditions) (annual) "Report on the state of working conditions, benefits and compensations for work under impact
Harmful and dangerous factors "
I. General Provisions
1.1. These Clarifications determine the procedure for filling out the state statistical observation form No. 1-labor (working conditions) (annual) "Report on the state of working conditions, benefits and compensations for work under the influence of harmful and dangerous factors" (hereinafter referred to as the form).
1.2. The submission of the form is carried out in accordance with Art. 20 of the Law of the Donetsk People's Republic "On State Statistics" (as amended), as well as with the provisions of clauses 1.2 and 1.3 of Section I of the Methodological Instructions on the statistics of the number of employees, approved by order of the Main Department of Statistics of the Donetsk People's Republic dated 01.12.2016 No. 130 (hereinafter - Methodological heading statistics).
Reports in the form are provided by enterprises, institutions and organizations (hereinafter - enterprises) of all types of activities and organizational and legal forms of management, separate divisions of enterprises, the number of employees of which exceeds 4 people, including part-time workers and contracts of a civil nature.
The form is made up of enterprises that belong to such sections (groups) of the Classifier of types of economic activities (hereinafter - KVED_2010):
1.3. In the address part of the form, the name of the enterprise is indicated, legal address and the actual place of business for which the report is being submitted.
The company that fills out the form for structural subdivision, indicates in the corresponding line the number of this structural unit.
The basis for drawing up a report on this form are primary accounting documents, accounting documents and financial statements and other documents stipulated by the current legislation (in particular, Classifier of professions DK 003: 2010).
1.5. In the form, the data is reflected by employees accounted for in the payroll. Their calculation is carried out in accordance with the Methodological Guidelines for population statistics. The number of women on parental leave until they reach the age provided for by law is not included in lines 10020 - 12130.
If the enterprise did not have workers who work with harmful and difficult working conditions, only line 10010 of Section I is filled in the report, and in the case of benefits for the special nature of work or employees who are entitled to pensions on preferential terms - lines 11070, 11080, 11120 Section III respectively.
1.6. Indicators of the same name present in the form
No. 1-labor (working conditions) (annual) "Report on the state of working conditions, benefits and compensations for work in conditions of exposure to harmful and dangerous factors" and other forms of state statistical observations, calculated using the same methodology and for the same period of time, should be identical.
The Appendix to these Clarifications contains a table of arithmetic and logical control of form indicators.
II. Condition of working conditions
The assessment of the state of working conditions is carried out on the basis of the results of the certification of workplaces for working conditions (sanitary and hygienic studies of factors of the working environment and the labor process) in accordance with the Procedure for certification of workplaces for working conditions in the territory of the Donetsk People's Republic, approved by the Resolution of the Council of Ministers of the Donetsk People's Republic of 05/31/2016 No. 7-25 (hereinafter - Resolution No. 7-25). The certification results are displayed in the maps of working conditions of workplaces, in the sanitary certificate of the workshop (site, production).
Line 10010 indicates the data on the payroll number of full-time employees at the end of the reporting year, which is calculated in accordance with the provisions of section 2 of the Methodological Guidelines for headcount statistics.
In lines 10020 - 10130, data are indicated as of the end of the year for workers employed in jobs with harmful working conditions, at workplaces where at least one harmful production factor exceeds the MPC (maximum permissible concentration) or MPL (maximum permissible level) established sanitary and hygienic standards in accordance with the Hygienic Classification of Labor, approved by order of the Ministry of Health of the USSR dated 12.08.1986 No. 4137-86.
In line 10020, each employee is counted only once, regardless of the number of hazardous and harmful production factors that affect him.
In lines 10030 - 10130, employees are accounted for for each factor separately. The same employee can be counted on several lines if he is simultaneously influenced by a number of factors specified in lines 10030 - 10130. Data on employees are included in these lines regardless of whether employees receive benefits for working in harmful working conditions or not.
Line 10140 indicates the listed number of employees employed in jobs with harmful and difficult working conditions who, as of December 31 of the reporting year, did not reach the age of 18.
Some difficulty is filling in lines 01 and 02, where the average number of all employees and disabled people is given, respectively. Taking into account the direct impact of these indicators on the size of administrative and economic sanctions for failure to comply with the standard for the employment of people with disabilities, we recommend that you carefully consider filling out these lines.
The algorithm for calculating the average number of full-time employees for the year is as follows:
1. The accounting number of full-time employees is calculated by day.
According to clause 2.2, the accounting number of full-time employees is determined on a specific date reporting period, including hired employees and excluding employees who left on that day. That is, in fact, for each day of the reporting period, information is collected on the availability of employees with whom labor contracts have been concluded (based on the data of the timesheet).
List of categories of workers who included in the accounting number of full-time employees for each day, clauses 2.4 and 2.5 of Instruction No. 286 are determined. In particular, the number of full-time employees includes employees who:
- actually showed up for work, including those who did not work due to downtime;
- hired for a trial period;
- hired or transferred at the initiative of the administration to work part-time or part-time.
- are on business trips, including foreign ones;
- accepted to replace employees who are temporarily absent (for example, due to illness, due to maternity leave);
- temporarily absent for reasons of illness, annual basic leave, leave in connection with pregnancy and childbirth, and others.
The accounting number of full-time employees is not included(Clause 2.6 of Instruction No. 286):
- external part-timers;
- persons performing work under the GPA (for example, a work contract);
- persons transferred from other enterprises in accordance with agreements between business entities;
- persons undergoing industrial practice at the enterprise;
- employees who submitted applications for dismissal and stopped working before the expiration of the warning period or stopped working without warning the administration.
The accounting number of full-time employees for each calendar day includes as a whole unit workers who work part-time or part-time, as well as homeworkers (clause 2.4 of Instruction No. 286)
Employees on the register enterprises and signed a GPC agreement with the same employer, are taken into account in the accounting number of full-time employees once(Clause 2.5 of Instruction No. 286).
Internal part-timers(employees who receive at one enterprise two, one and a half rates, that is, issued part-time), as well as employees receiving less than one rate, are taken into account in the accounting number of full-time employees as one individual(Clause 2.6 of Instruction No. 286).
2. The average number of full-time employees for the month is calculated.
The average number of full-time employees not included employees who are on maternity or childcare leave until they reach the age stipulated by the current legislation or the collective agreement of the enterprise, including those who adopted a newborn child directly from the maternity hospital (paragraph 3.2.2 of Instruction No. 286).
Index average number full-time employees per month is calculated as follows (clause 3.2.1 of Instruction No. 286):
(K 1 + K 2 + K 3 + ... + K N): N,
where:
K 1, K 2, K 3 ... K N - the accounting number of full-time employees by days of the reporting month;
N is the number of calendar days of the reporting month (30/31, 28/29 - for February).
In this case, the number of full-time employees of the accounting staff for a weekend, holiday and non-working day is taken at the level of the accounting number of employees for the previous working day (paragraph 3.2.1 of Instruction No. 286).
Indicator of the average number of full-time employees per month rounded according to the "double digit" rule(Clause 3 of the Appendix to Instruction No. 286):
- if the last significant digit is "5", then the unpaired digit closest to the left of it is increased by one, and the double digit remains unchanged (3.5 ≈ 4; 6.5 ≈ 6);
- if the last significant digit is not "5" or there are still digits after it, then such a result is rounded according to a simple arithmetic rule (10.49 ≈ 10; 7.52 ≈ 8).
3. The average number of full-time employees is calculated for the year.
According to clauses 3.2.5, 3.2.6 of Instruction No. 286, the average number of full-time employees for the year is determined as follows:
(SK Jan + SK Feb + SK Mar +… + SK Dec): 12,
where SC Jan. , UK Feb. , SK Mar,…, SK Dec - the average number of full-time employees by months of the reporting year.
The indicator of the average number of full-time employees for the year is reflected in the form 10-PI in whole units. If the calculation results in a fractional number, it must be rounded to the nearest integer (if after the decimal point the number is 5 or more, then it is rounded up: 6.49 ≈ 6; 2.52 ≈ 3) (clause 3.4 of Instruction No. 42).
It should be noted that the average number of full-time employees of the accounting staff for the year for newly established enterprises is calculated by summing the average number of full-time employees by months of operation of the enterprise in the reporting period and dividing the result by 12 (clause 3.2.6 of Instruction No. 286).
Natalia Kalamaiko
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