Form for the average headcount for the tax office. Report on the average number of employees: a form and an example of filling out. Part-time work

Information about average headcount employees (HR) - this is information about the number of payroll of the organization or individual entrepreneur. V payroll include only those who are accepted by. The data is submitted on a special form (the form is called KND 1110018), approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected]

Who is obliged to take the KND 1110018

Judging by the title of the reports, only employers should report information on the average number of employees, but this is not entirely true. Really, individual entrepreneurs who did not hire personnel under labor contracts in the reporting year, do not hand over the KND 1110018 form.

As for legal entities, this obligation is established for them even in the absence of personnel. Article 80 (3) of the Tax Code of the Russian Federation states that information on the average number of employees for the previous year is submitted by an organization (an individual entrepreneur who attracted employees during the specified period). That is, the reservation about the availability of personnel was made only in relation to individual entrepreneurs, and organizations are required to report in any case.

The same opinion is reflected in the letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 No. 03-02-07 / 1/4390: "... there is no provision for exemption of organizations that do not have employees from submitting information on the average headcount to the tax authorities within the prescribed period."

In total, the following should report the average number of employees in 2018:

individual entrepreneurs who have entered into employment contracts with employees;
all legal entities, regardless of the availability of staff.

The deadline for submitting information on the number of employees is set common for all: no later than January 20 of the current year for the previous one. Even if this amount has not changed over the year, it is necessary to hand over the KND 1110018.

In addition, no later than the 20th day of the month following the month of registration, newly created organizations must submit information on the average headcount.

For example, an LLC, registered on August 25, 2018, for the first time surrenders the ID until 09.20.18 inclusive, and then at the end of the year - no later than January 20, 2019.

Form of the CDS 2018

The form of 2018 of the exact same sample, which was approved by order of the Federal Tax Service of 03/29/2007, no changes were made to it during this time. It is an easy-to-complete one-page report, similar to the title page of tax returns.

In the fields for filling (highlighted in color) indicate:

TIN of the taxpayer and the checkpoint of the organization;
the name, number and code of the tax office where the reports are submitted;
full name of the company with limited liability or full name of an individual entrepreneur;
the date as of which the data is submitted;
calculated SDR;
date of submission of the report;
the signature of the individual entrepreneur or the head of the LLC (the head of the organization, in addition, indicates his full name);
full name, signature of the authorized person and details of the power of attorney (if the form is not submitted by the manager).

The lower right block is filled in by the tax inspector only.

Please note: if you submit information on the number of a newly created LLC, then indicate the date on the 1st day of the month following the month of registration, and not on January 1 of the current year. There is a special footnote about this in the form itself.

The completed SDR information sample looks like this.

There is only one significant indicator in the report on the average headcount - the number of employees, however, it is not always easy to determine it. Quantity reference hired personnel calculated on the basis of the Rosstat Instructions (order No. 772 dated November 22, 2017). For example, for the calculation they do not take into account:

external part-time workers;
employees hired under civil law contracts;
founders of LLC who do not receive wages in their company;
individual entrepreneurs themselves;
women on maternity leave and parental leave;
employees who have registered additional leave for training and admission.

V general case the formula for the average number of employees for the year looks like this:

(NR for January + NR for February + ... + NR for December) divided by 12 months

For example, the payroll of the enterprise for 2018 was as follows:

January - February: 25 people;
March - June: 35 people;
July - December: 40 people

Let's calculate the average payroll for the year: (2 * 25 = 50) + (4 * 35 = 140) + (6 * 40 = 240) = 430/12, total - 35.8, round up to 36 people.

If, after submitting the report, a significant error in counting the number is found, then you can submit the data again. The fact is that the Tax Code of the Russian Federation does not oblige to clarify incorrect information of the CER, and there are no penalties for such errors. Responsibility is imposed only for non-delivery or late delivery - in the amount of 200 rubles. Additionally may be fined executive LLC for the amount of 300 to 500 rubles.

Information on the average number of employees for 2016 must be submitted in January 2017. The reporting form was approved by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25 / [email protected] The article contains information on the average number of employees for 2016: terms, form, sample.

Deadline

Information on the number is the earliest report that organizations and individual entrepreneurs (including on the STS) submit to the tax office at the end of 2016, - no later than January 20, 2017.

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This is a requirement of paragraph 3 of Article 80 of the Tax Code of the Russian Federation. Moreover, organizations submit a report both in the presence of hired workers and in their absence, which is confirmed by representatives of the Ministry of Finance of Russia in a letter dated 04.02.2014 No. 03-02-07 / 1/4390. But individual entrepreneurs submit information on the average headcount only if they attracted personnel in the past year (Art. 1 Federal law dated July 23, 2013 No. 248-FZ).

That is Individual entrepreneurs without employees do not submit a report on the average number.

How to count

The average headcount is determined on the basis of daily records of the headcount of employees. The source of information about it is usually the forms approved by the decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

The payroll for each day must correspond to the time sheet (forms and), on the basis of which it is determined who came and did not come to work. The indicator is specified according to orders for hiring (), transferring workers to another job (), granting leave (), termination of an employment contract (). Information can be gleaned from a personal card (), payroll () and other documents on personnel records, working time and payments to personnel. And also you can familiarize yourself with the topic of calculating the cash limit sample.

You can calculate the average number of employees by following the Guidelines approved by (hereinafter -). To determine the average headcount for the year, use the formula:

In cases where the company has been operating for an incomplete year (for example, it was registered in the summer), this indicator should be calculated in the same way. That is, all the same, the sum of the average headcount for all months must be divided by 12 ().

In turn, to calculate the average headcount for the month, use the formula:

The average number of full-time employees is considered as follows:

Average headcount of full-time employees		Payroll number of employees for the 1st day of the month		Payroll number of employees for the 2nd day of the month				Payroll number of employees for the last day of the month		Number of calendar days in a month

So, the average number of employees is calculated on the basis of the payroll number. At the same time, the payroll includes everyone who works on labor contract and performs permanent, temporary or seasonal work.

A complete list of persons included in the payroll is indicated in the Guidelines. Among other things, it is necessary to take into account those who are sick, are on a business trip, have entered into an employment contract and work from home (homeworkers) or are hired for a trial period.

Which workers are counted

The payroll includes all employees with whom an employment contract has been concluded and performing permanent, temporary or seasonal work, with the exception of external part-time workers.

The payroll also takes into account those who are absent from work (business travelers, those who fall ill, who are directed to study with a break from work, who are on leave, who have committed absenteeism, etc.).

Categories of those who are not included in the payroll: external part-timers, persons performing work under civil law contracts, who filed a letter of resignation and stopped working without warning, lawyers.

When calculating the average headcount, the following are not taken into account:

women on maternity leave;

persons on leave in connection with the adoption of a newborn child from a maternity hospital, as well as on parental leave;

students and applicants to educational institutions workers on leave without pay.

Who is not counted


	External part-timers
	Citizens performing work under civil contracts
	Owners of the organization itself who do not receive wages
	Employees on maternity leave or parental leave
	Those who go to study and are on leave without pay to pass the entrance exams
	Those who are transferred to work in other organizations, if they are not saved wage and also directed to work abroad
	Persons sent by the company to study at educational institutions with a break from work and receiving a scholarship at its expense
	Citizens who applied for dismissal and stopped working before the expiration of the warning period or stopped working without notifying the employer
	Persons with whom an apprenticeship agreement has been concluded with payment of only scholarships during the apprenticeship period
	Employees on unpaid study leave

To determine the average number of part-time workers, you need to find out the total number of person-days worked by these workers. The indicator for each employee is calculated as follows:

The resulting number of person-days worked by an employee must be multiplied by the number of days worked in a month.

The standard working hours depend on the accepted number of working hours per week. This follows from point 81.3 of the Guidelines. For convenience, we have given the indicators in table. 2 below. For example, with a five-day work week total duration 40 hours, man-hours divided by 8.

Working hours in hours

After determining the number of man-days, you can calculate the average number of part-time workers:

Calculation example

The company Eclair LLC was registered on October 15, 2016 and since its inception has been applying a simplified taxation system. The organization has established a 40-hour five-day work week(the duration of the working day is 8 hours). The payroll number of employees working full-time under an employment contract was:

In October and November 2016, there were no part-time employees at Eclair LLC. And on December 1, an assistant accountant was hired on a shorter working day. In December, he worked 4 hours 23 days.

We calculate the average number of employees of Eclair LLC at the end of 2016 as follows.

1. The monthly average headcount of full-time employees is equal to:

In October - 9.87 people. (18 people × 17 days: 31 days);

In November - 19.66 people. (18 people × 20 days + 23 people × 10 days): 30 days;

In December - 23 people. (23 people × 31 days: 31 days).

2. The monthly average number of employees who have a part-time work schedule is equal to:

In December - 0.5 people. (4 pax x 23 days: 8 hours: 23 days).

3. The monthly average number of all employees is equal to:

In October - 9.87 people;

In November - 19.66 people;

In December - 23.5 people. (23 people + 0.5 people).

4. The average number of employees at Eclair in 2016 is 4.42 people. (9.87 people + 19.66 people + 23.5 people): 12.

How to report

Information is submitted in the form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected] Recommendations on how to fill it out are given in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. ЧД-6-25 / [email protected] The form itself consists of one sheet. Above indicate the TIN of the organization or individual entrepreneur and the PPC of the organization. The line "Submitted to ____" is intended for the name and code of the inspection. The following should be the full name of the organization in accordance with the constituent documents or the full name of the entrepreneur.

The average number is indicated in whole units. Fractional number is rounded up general rule: the digits after the decimal point from 5 or more are rounded up to a whole number, and the digits 1-4 are discarded. The form is signed by the head of the company, individual entrepreneur or representative, stamped and dated. In this case, the full name of the head or representative is indicated in full.

The deadline for submitting information on the average number of employees for the previous calendar year, as we mentioned at the beginning of the article, is no later than January 20 of the current year. That is, the deadline for submitting information on employees for 2016 is January 20, 2017. These are the requirements of paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

Please note: if the company submits information on the average headcount with a delay, tax office can impose two penalties at the same time. For the organization - in the amount of 200 rubles. and on its head - in the amount of 300 to 500 rubles. (Clause 1 of Art. 126 of the Tax Code of the Russian Federation, Clause 1 of Art. 15.6 of the Administrative Offenses Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 07.06.2011 No. 03-02-07 / 1-179).

An entrepreneur who is late to submit information on employees will pay 200 rubles. (Clause 1, Article 126 of the Tax Code of the Russian Federation).

Example of filling

No later than January 20, 2017, you need to have time to submit information on the average number of employees for 2016.

The reporting form was approved by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25 / [email protected]

Deadline

Information on the number is the earliest report that organizations and individual entrepreneurs (including on the STS) submit to the tax office at the end of 2016 - no later than January 20, 2017. This is a requirement of paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

Moreover, organizations submit a report both in the presence of hired workers and in their absence, which is confirmed by representatives of the Ministry of Finance of Russia in a letter dated 04.02.2014 No. 03-02-07 / 1/4390.

But individual entrepreneurs submit information on the average headcount only if they attracted personnel in the past year (Article 1 of the Federal Law of 23.07.2013 No. 248-FZ).

That is, an individual entrepreneur without employees does not submit a report on the average number of employees.

How to count

The payroll for each day must correspond to the time sheet (forms No. T-12 and T-13), on the basis of which it is determined who came and did not come to work. The indicator is specified according to orders for hiring (No. T-1), transferring workers to another job (No. T-5), granting leave (No. T-6), termination of an employment contract (No. T-8). Information can be gleaned from a personal card (No. T-2), payroll (No. T-49) and other documents on personnel records, working hours and payments to personnel.

You can calculate the average number of employees by following the Instructions approved by order of Rosstat dated October 28, 2013 No. 428 (hereinafter referred to as the Instructions). To determine the average headcount for the year, use the formula:

Average number of employees for the year = Average number of employees for January + Average number of employees for February + ... + Average number of employees for December: 12

In turn, to calculate the average headcount for the month, use the formula:

Average headcount per month = Average headcount of full-time employees + Average headcount of part-time employees

The average number of full-time employees is considered as follows:

Average payroll number of employees who worked full time = Payroll number of employees for the 1st day of the month + Payroll number of employees for the 2nd day of the month + ... + Payroll number of employees for the last day of the month: Number of calendar days of the month

So, the average number of employees is calculated on the basis of the payroll number. At the same time, the payroll includes everyone who works under an employment contract and performs permanent, temporary or seasonal work.

A complete list of persons included in the payroll is indicated in paragraph 79 of the Instructions. Among other things, it is necessary to take into account those who are sick, are on a business trip, have entered into an employment contract and work from home (homeworkers) or are hired for a trial period.

Which workers are counted

The payroll includes all employees with whom an employment contract has been concluded and performing permanent, temporary or seasonal work, with the exception of external part-time workers.

Categories of those who are not included in the payroll: external part-time workers, persons performing work under civil law contracts, who filed a letter of resignation and stopped working without warning, lawyers.

When calculating the average headcount, the following are not taken into account:

women on maternity leave
persons on leave in connection with the adoption of a newborn child from a maternity hospital, as well as on parental leave
employees studying and entering educational institutions who are on leave without pay.

Who is not counted

№ nn	Person category
1	External part-timers
2	Citizens performing work under civil contracts
3	Owners of the organization itself who do not receive wages
4	Employees on maternity leave or parental leave
5	Those who go to study and are on leave without pay to pass the entrance exams
6	Those who are transferred to work in other organizations, if their wages are not saved, and are also sent to work abroad
7	Persons sent by the company to study at educational institutions with a break from work and receiving a scholarship at its expense
8	Citizens who applied for dismissal and stopped working before the expiration of the warning period or stopped working without notifying the employer
9	Persons with whom an apprenticeship agreement has been concluded with payment of only scholarships during the apprenticeship period
10	Employees on unpaid study leave

To determine the average number of part-time workers, you need to find out the total number of person-days worked by these workers. The indicator for each employee is calculated as follows:

Number of person-days worked by a part-time employee = Number of hours worked by a part-time employee: Standard working hours

The resulting number of person-days worked by an employee must be multiplied by the number of days worked in a month.

The standard working hours depend on the accepted number of working hours per week. This follows from point 81.3 of the Guidelines. For convenience, we have given the indicators in table. 2 below. For example, if you have a five-day work week with a total duration of 40 hours, the man-hours should be divided by 8.

Working hours in hours

After determining the number of man-days, you can calculate the average number of part-time workers:

Average headcount of part-time employees = Total number of person-days worked by all part-time employees: Number of working days in a month

Calculation example

The company Eclair LLC was registered on October 15, 2016 and since its inception has been applying a simplified taxation system. The organization has a 40-hour five-day working week (working hours are 8 hours). The payroll number of employees working full-time under an employment contract was:

from October 15 to November 20 - 18 people
from November 20 to December 31 - 23 people

In October and November 2016, there were no part-time employees at Eclair LLC. And on December 1, an assistant accountant was hired on a shorter working day. In December, he worked 4 hours 23 days.

We calculate the average number of employees of Eclair LLC at the end of 2016 as follows.

The average monthly headcount of full-time employees is:
- in October - 9.87 people. (18 people × 17 days: 31 days)
- in November - 19.66 people. (18 people × 20 days + 23 people × 10 days): 30 days
- in December - 23 people. (23 people × 31 days: 31 days)
The monthly average number of employees who have a part-time work schedule is equal to:
- in December - 0.5 people. (4 pax x 23 days: 8 hours: 23 days).
The monthly average number of all employees is equal to:
- in October - 9.87 people.
- in November - 19.66 people.
- in December - 23.5 people. (23 people + 0.5 people).
The average number of employees at Eclair in 2016 is 4.42 people. (9.87 people + 19.66 people + 23.5 people): 12.

How to report

The average number is indicated in whole units. The fractional number is rounded off according to the general rule: the digits after the decimal point from 5 or more are rounded up to a whole number, and the digits 1-4 are discarded. The form is signed by the head of the company, individual entrepreneur or representative, stamped and dated. In this case, the full name of the head or representative is indicated in full.

Please note: if the company submits information on the average headcount with a delay, the tax office may impose two fines at the same time. For the organization - in the amount of 200 rubles. and on its head - in the amount of 300 to 500 rubles. (Clause 1 of Art. 126 of the Tax Code of the Russian Federation, Clause 1 of Art. 15.6 of the Administrative Offenses Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 07.06.2011 No. 03-02-07 / 1-179).

An entrepreneur who is late to submit information on employees will pay 200 rubles. (Clause 1, Article 126 of the Tax Code of the Russian Federation).

The first report that business representatives submit in 2016 is the data on the average headcount (SDN) of employees. At the same time, institutions prepare a report on a mandatory basis, and individual entrepreneurs only subject to the involvement of personnel.

Calculation features

The principles for calculating the indicator are determined by the order of Rosstat. The number for the year is calculated using the following formula:

(SSCH (month1) + SSCH (month2) +… + SSCH (December)) / 12;

If the company has not been operating for a full year, the formula remains unchanged. The denominator is constant, even if the company has only been in business for a few months.

The SDR for a given month is calculated as the sum of the SDR of employees who have worked full and part-time. At the same time, the calculation of the indicator for each category of employees has its own characteristics.

Full time work day

The SDR for full-time workers is defined as the sum of the SDV for each date divided by the total number of days. It does not matter what kind of work the employee performed: seasonal, permanent, temporary, etc. In addition, employees who are on sick leave or on a business trip are involved in the calculation. Workers who carry out activities at home are also counted.

List of persons who do not take part in the calculation:

external part-timers;
owners without wages (if the owner is in the state, then it is included in the calculation on a general basis);
vacationers for pregnancy or childcare;
students who are on vacation at their own expense or have been sent to study by the company itself;
employees who wrote a letter of resignation;
persons carrying out their activities within the framework of contracts of a civil nature;
transferred to work in other institutions.

Part-time work

To calculate the SDR for employees who have been working part-time, it will be necessary to determine the number of person-days. The indicator is calculated for each employee separately: the total number of hours worked / fixed standard for the duration of the working day.

The result is multiplied by the number of days worked during the month. You can then determine the TFR for part-time workers.

Calculation example

At the company, XXX employs a 40-hour work week (8 hours a day). The organization was registered on November 17. In the period from November 17 to November 30, 25 employees worked full-time, from December 1 to December 31 - 28.

In December, 1 employee worked part-time in the company - 22 days for 5 hours. Thus, the average headcount for the organization will be:

SSH (full time):

November = (25 people x 14 days) / 30 days = 11.67;

December = (28 people x 31 days) / 31 days = 28.

SSH (part-time):

December = 5 man-hours x 22 days / 8 hours / 22 days = 0.63.

In addition to calculating the indicator, the procedure for filing reports is of no small importance. At the same time, business representatives should take into account the timing and possible sanctions.

Reporting nuances

The data on the average number of employees are submitted based on the results of the previous year, which remains unchanged in 2016. To do this, you will need to fill out the appropriate report form, which includes the following information:

TIN and KPP of the company or individual entrepreneur.
The code and name of the relevant inspection to which the report is submitted.
The name of the organization or the full name of the entrepreneur.
SSH in whole units. If a fractional part is present, the standard rounding rules apply.
Full name of the head of the company or individual entrepreneur, date, signature and seal.

The completed report for the previous year is submitted by January 20. The exception is newly registered organizations that submit an additional report before the 20th day of the month following the creation. In case of liquidation of the company, information is submitted no later than the date of deregistration.

Late submission of reports will lead to penalties:

for a company - 200 rubles. for the organization itself and another 300-500 rubles. for the leader;
for individual entrepreneurs - only 200 rubles.

The reporting form for the average headcount in 2016 remained unchanged, it can be download on our website.

Essential details

The annual submission of the SSC report has a number of peculiarities. For the correct calculation of the SSC and filling out the reporting, the following important nuances should be taken into account:

All companies submit these reports. For individual entrepreneurs, this is mandatory if there are wage-earners... This regulation came into force in 2014.
It is not necessary to submit information on the CSC in electronic form if the company has less than 100 employees. Otherwise, only electronic reporting... If such a company submits a report in paper form, the inspection will not accept it for consideration.
If the company does not change the number of employees, it still submits an annual report. Information is submitted until the liquidation of the organization.
The company and its separate divisions submit a report to the same inspectorate in which it is registered head company... Individual entrepreneurs submit a completed report at the place of residence.
If the reports were submitted with errors, it is better to additionally submit correct information. This will help avoid misunderstandings and penalties.
The calculation takes into account employees who are taken to the place of an employee who is on maternity leave.
Reporting in paper form can be submitted both in person and through an authorized representative who is certified accordingly. In addition, you can send the completed form in a valuable letter, which greatly simplifies the process.
When making interim calculations for various categories of employees, the MSC is not rounded off. Only the final figure, which is transferred to the report, is rounded to the nearest whole.

The first regular report from business representatives is the information of the SSC. The completed form is submitted by January 20, otherwise the company or individual entrepreneur will face penalties. In this case, the report is submitted by all organizations and entrepreneurs who have employees.

The calculation of the indicator is carried out according to the formula and has a number of its own characteristics. The annual rate is defined as the sum of the SDR for the month, divided by 12 months. Some categories of employees are not included in the calculation, which does not prevent business representatives from taking into account.

To fill out and submit reports correctly, you will need to take into account the nuances provided for in the current legislation.

In 2018, all individual entrepreneurs and organizations in any tax regime must pass the average. Exception: since 2014, only individual entrepreneurs without employees do not pass the average payroll.

1) Existing individual entrepreneurs and organizations submit the average payroll at the end of the reporting year until January 20.

2) Newly created organizations (not individual entrepreneurs), in addition to the annual average payroll, submit one more: no later than the 20th day of the month following the month in which the organization was created.

3) When an organization is liquidated or an individual entrepreneur is closed, the average headcount is submitted no later than the actual date of liquidation / deregistration.

Penalty for violation of deadlines: individual entrepreneur - 200 rubles.
Organization - 200 rubles. + fine for the head - from 300 to 500 rubles.

Where to serve

Individual entrepreneur - at the place of residence, organization - at the location (legal address). Employee information separate subdivisions are served in one common mid-list throughout the organization.

Submission methods:

1) In person or through a representative under a notarized power of attorney. Served on paper in 2 copies. The second copy remains with you as proof of the return of the declaration.

2) By mail with a valuable letter with a description of the attachment.

3) On the Internet at electronic format.

How to calculate the average headcount

STEP 1 - We calculate the monthly average of employees who have completed full working days.

First, we count the number of employees for each calendar day... Then we summarize the indicators of each day and divide it all by the number of days of the month.

Let's take an example:

The individual entrepreneur employed 6 employees in January. Four worked all 31 days.
The fifth - worked for 22 days. The sixth is only 9 days old.
Then the average number of employees in January will be:
(4 * 31) + (1 * 22) + (1 * 9) = 155 / 31 = 5

If the organization has only a director and no employees, put "1".

For Saturday, Sunday, holidays, the number of employees is set, which was on the previous working day.

The calculation includes both those who actually work and those who are absent from work for any reason: those who are on sick leave, in business trip, on probationary period, home workers, etc. (the full list of persons is in clause 79 of the Rosstat Order of 28.10.2013 No. 428).

HOWEVER, THE LIST DOES NOT CONSIDER:

external part-time workers (persons who still have other main jobs)
individuals working only under civil contracts (GPC)
workers on unpaid study leave
female employees on maternity leave or parental leave
persons sent by the company to study at educational institutions with a break from work and receive a scholarship at its expense
owners of the organization itself who do not receive a salary

STEP 2 - Calculate the monthly average of employees who have worked part-time.

Number of worked Normative duration Number of working days
Hours of such an employee: working day: per month
For the whole month

The result is NOT rounded!

The standard duration of the working day depends on how many individual entrepreneurs / organizations have accepted the number of working hours per week, so it will be equal to:

with a 40-hour work week on a 5-day day - 40/5 = 8 hours
with a 48-hour work week on a 5-day - 48/5 = 9.6 hours
with a 48-hour work week on a 6-day day - 48/6 = 8 hours, etc.

EXAMPLE OF CALCULATION
In an organization in which the duration of the working day is 8 hours, an employee was involved for 2 hours of work within 16 working days a month.
Then the monthly average number of part-time employees is
Equal: 32/8/16 = 0.25.

STEP 3 - Calculate the average headcount for the whole year.

We have already calculated the average number of all employees (both full-time and part-time) for each month, now we summarize all these results and divide by 12.

Now the result obtained needs to be rounded.

Sample calculation

The duration of the working day is 8 hours (40-hour working week for 5 days).

Number of employees under a full-time employment contract:

For October and November, 2 part-time workers (4 hours) were hired,

and in November they worked for 14 days.

CALCULATIONS:

1) The monthly average number of full-time employees.

September - 8.66 people (13 people * 20 days / 30 days)

October - 13 people (13 people * 31 days / 31 days.)

November - 18.23 people (13 people * 7 days + 19 people * 24 days) / 30 days

December - 19 people (19 people * 31 days / 31 days)

2) Average monthly number of part-time employees.

October - 1 person (4 hours * 31 days * 2 people) / 8 hours / 31 days

November - 1 person (4 hours * 14 days * 2 people) / 8 hours / 14 days

3) The monthly average number of all employees.

September - 8.66 people

October - 14 people (13 persons + 1 persons)

November - 19.23 people (18, 23 people + 1 person)

December - 19 people

4) The average number of all employees for the year.

(8.66 people + 14 people + 19.23 people + 19) / 12 = 5.07 ~ 5 people

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