Instructions

Distinguish list of employees, average and average. The payroll includes all employees of the enterprise who have entered into contracts and are working on a permanent, temporary (including seasonal) basis. As a rule, it is considered in accordance with the documents of the primary financial statements(time sheet). All employees are taken into account, even if for some reason (vacation, additional leave, illness, business trip, study, etc.) they were absent. The number of employees on a weekend or holiday corresponds to the number of the previous day.

Average headcount directly depends on the payroll. Employees who are in maternity or child care are completely excluded from it. Part-time employees are counted in proportion to the hours worked. Moreover, you need to know that this clause applies only to those employees who work in this mode based on personal statements. If there is no application, it is considered a full working day. Workers who have a working day in accordance with the law do not fall into this category (nursing mothers, if the employee’s age is less than 18 years, working during harmful conditions labor, etc.).

In average numbers (it is important when calculating economic indicators performance of the enterprise, such as labor productivity, average wage employees), external part-time workers and persons who have entered into civil law contracts with the enterprise are additionally taken into account. They are also calculated in proportion to the time worked.

The average headcount is calculated for a certain period: per month, per quarter, per year, per year. Even if not all days are worked in a period, it must be divided by the entire period. So, if the enterprise did not start operating from the first day of the reporting period, the calculation is made for the entire period: the first day of work of Erudit OJSC is August 19, the number of employees is 16 people, the average payroll for August will be (16 people x 13 days) / 31 days = 6.7 people, t i.e. 7 people.

Let's calculate using simple examples.

Example 1: We calculate the average headcount of Erudite OJSC for September. Working hours: 5 days, full working day – 8 hours. In September: on the 12th, 5 people were hired (of which 2 people are part-time - one works 4 hours, the other 6 hours); 15th - 1 person was fired; On the 27th – the employee went on maternity leave. The average number, according to Table 1, will be:

560 person-days/31k.days=18.06 people, i.e. 18 people..

Explanation for the calculation of workers' employment: one person works 4 hours, i.e. 4hour/8hour=0.5; the second – 6 hours, i.e. 6 hours/8 hours = 0.75. Total from the 12th on part-time – 1.25 people.

What is the average headcount and why calculate it? At a minimum, to provide statistical reporting and confirm eligibility for certain types of benefits. Calculation rules, formulas and finished sample You will find information about filling out the statistical certificate for 2018 in the article.

From this article you will learn

The amount of taxes and other regular payments obligatory for the employer is determined taking into account the number of employees working at the enterprise. That is why it is so important to provide timely and up-to-date information about the average payroll to the statistical authorities.

About registration requirements statistical reporting and deadlines for submission

• 
  How it will help: correctly indicate the required details, fill out all sections of form No. P-4 (NZ) and submit the report in paper or electronic form.

  Nina Kovyazina answers,
  Deputy Director of the Department of Medical Education and Personnel Policy in Healthcare of the Russian Ministry of Health.

  The procedure for calculating the average number of employees is presented in the instructions for filling out form No. P-4, approved. Categories of employees that need to be taken into account or excluded when calculating the average headcount...

  Ask your question to the experts

"Russian Tax Courier", 2005, N 13-14

Tax Code norm

Article 346.12. "Does not have the right to apply a simplified tax system... organizations and individual entrepreneurs, average number whose employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceed 100 people.”

The average number of employees is used only when calculating the single tax paid under the simplified taxation system. This indicator is a criterion that determines the possibility of using this special regime by organizations and individual entrepreneurs. The procedure for calculating the average number of employees in an organization is given in Rosstat Resolution No. 50 dated November 3, 2004 (hereinafter referred to as Resolution No. 50).

Calculation algorithm

Stage I. Calculation of the average number of employees of the organization (SSnm) per month

1. We calculate the average number of fully employed employees in accordance with the terms of the employment contract (SChfull) for the month.

1.1. We determine the number of full-time workers on the payroll for each calendar day of the month, including weekends and holidays non-working days. This data is taken from the employee time sheet.

1.2. We sum up the number of employees on the payroll for all calendar days of the month.

1.3. We divide the resulting value by the number of calendar days of the month - 30 or 31 (in February - by 28 or 29).

1. We determine the average number of part-time workers (SChne full) per month. It's about about those employees who worked part-time work time in accordance with the employment contract or were transferred to this working hours with their written consent.

2.1. We calculate the number of man-days worked by such employees. To do this, the number of hours actually worked by them per month must be divided by the normal length of the working day, calculated based on the duration working week(40, 36, 35 or 24 hours).

2.2. We divide the resulting number of man-days by the number of working days in a month according to the work schedule.

1. We calculate the average number of all employees per month (AMSmonth):

SCHmes = SChfull + SChnot full.

Stage II. Calculation of average number external part-time workers(SCHsovm) per month

The procedure for calculating SChne complete is similar to the procedure for calculating SChne complete (see paragraph 2 of the algorithm).

Stage III. Calculation of the average number of employees performing work under civil contracts (SCDoG) per month

The procedure for calculating SChdog is similar to the procedure for calculating SChtoll (see paragraph 1 of the algorithm).

Stage IV. Calculation of the average number of employees of an organization

The average number of employees per month (AMm) is determined by the formula:

SChmes = SChmes + SChsovm + SChdog.

The average number of employees for the tax (reporting) period (ASper) is determined as follows. The average number for each month of this period is summed up, and then the resulting value is divided by the number of calendar months in this period:

SChper = (SChmes(1) + SChmes(2)... + ... + SChmes(N)) : n,

where n is the number of calendar months in the period for which the average number is determined.

Explanations for the algorithm

The procedure for determining the average number of employees of an organization is given in paragraphs 83 - 89 of Resolution No. 50. The procedure for determining the average number of employees was discussed in detail in one of the previous issues of the magazine<1>. An important point that an accountant must remember is that when calculating the average number of employees of an organization, it is necessary to take into account external part-time workers, as well as employees who performed work under civil contracts.

The average number of external part-time workers is determined in the same manner as the average number of part-time employees (clause 88 of Resolution No. 50).

The average number of employees working under civil contracts is calculated in the same way as the average number of full-time employees. Please note: such employees are counted for each calendar day as whole units for the entire period of the contract (clause 89 of Resolution No. 50).

Example. Alpha LLC has been applying a simplified taxation system since January 1, 2005. Data on the headcount of Alpha LLC for June 2005 are given in the table. The organization operates on a five-day, 40-hour workweek schedule. As of June 1, 2005, the number of employees of Alpha LLC was 95 people.

List of employees of Alpha LLC for June 2005

Four employees worked part-time under employment contracts: two for 4 hours a day and two for 5 hours a day. In addition, Alpha LLC had five external part-time workers who worked 4 hours, 3 days a week. In June, each of the part-time workers worked 12 days.

Alpha LLC entered into six civil law agreements - five were valid throughout June, and one - starting from June 23, 2005.

The average number of fully employed workers for June is calculated based on the table:

2868 people : 30 days = 95.6 people

Next, the average number of part-time employees is determined. It is calculated in proportion to the time they work. The resulting value is included in the average number of employees of the organization.

There are 21 working days in June. The total number of man-hours worked in June by part-time employees is determined as follows:

(4 hours x 21 work days x 2 people) + (5 hours x 21 work days x 2 people) = 378 person-hours

In terms of normal working hours, this value was:

378 person-hours: 8 hours = 47.3 person-days.

Average number of underemployed workers (in terms of full time) is equal to:

47.3 person-days : 21 workers days = 2.3 people

The average number of employees of Alpha LLC for June was:

95.6 people + 2.3 people = 97.9 people

Now let's calculate the average number of external part-time workers. The total number of man-hours worked in June by external part-time workers is determined as follows:

4 hours x 12 work. days x 5 people = 240 man-hours

In terms of normal working hours, this value is equal to:

240 person-hours: 8 hours = 30 person-days.

The average number of external part-time workers (in full-time equivalent) was:

30 person-days : 21 workers days = 1.4 people

And finally, we will determine the average number of workers performing work under civil contracts. It is calculated in the same way as the average number of employees.

The average number of these workers for June 2005 is calculated based on the table and is equal to 5 people. (150 people: 30 days).

Thus, the average number of all employees of the organization for June 2005 is:

97.9 people + 1.4 people + 5 people = 104.3 people

Let us assume that for the other months of the reporting period (half of 2005), the average number of employees of Alpha LLC was:

• for January - 94.3 people;
• for February - 95.2 people;
• for March - 94.8 people;
• for April - 101.4 people;
• for May - 103.5 people.

The average number of employees for the first half of 2005 of Alpha LLC is determined as follows:

(94.3 people + 95.2 people + 94.8 people + 101.4 people + 103.5 people + 104.3 people): 6 months. = 98.9 people

Thus, Alpha LLC lawfully applies the simplified taxation system, despite the fact that for the second quarter the average headcount was 103.1 people. ((101.4 people + 103.5 people + 104.3 people) : 3).

N.V.Ivolgina

Journal expert

"Russian tax courier"

The calculation of the average number of employees for the year (quarter, half-year, several months) is based on the primary calculation of the average number of employees for each month.

To get the correct calculation you must act in strict order

1. The average number of employees who are not fully employed per month is calculated. To do this you need to do the following:

• Enter the number of hours worked by part-time employees.
• Enter the duration of the working day in hours, which is accepted in the organization.
• Enter the number of working days in the month.

In the field below the completed forms you will see the result. We need an integer. Therefore, the result must be rounded:

• if the resulting number is less than 0.5 then the value is 0.
• if the resulting number is 0.5 or more, then the value is equal to an integer (for example, 0.7=1, 1.3=1, 1.8=2, etc.)

Every year, no later than January 20, LLCs and individual entrepreneurs must submit information on the average number of employees for the previous year. Moreover, individual entrepreneurs submit this report only if they have employees on staff, and legal entities- regardless of the availability of personnel. In addition, no later than the 20th day of the month following the one in which the organization was created, documents must be submitted.

We count the payroll for the month

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

Important: there are two categories of workers who, although counted in the payroll, are not included in the calculation of the average number of employees. These are women who are on maternity and child care leave, as well as those who have taken additional unpaid leave to study or enroll in educational institutions.

Here is the calculation of the average number of employees:

At the end of December, the average number of employees was 10 people. After the New Year's weekend, 15 more people were hired on January 11, and 5 people quit on January 30. Total:

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

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

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

The Directions provide the following formula: “The average number of employees in organizations operating less than a month, is determined by dividing the sum of the number of payroll personnel for all days of work in the reporting month, including weekends and holidays (non-working) days for the period of work by total number calendar days in the reporting month."

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

Calculation of the net financial value for the reporting period

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

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

The list of the enterprise for 2018 changed slightly:

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

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

If the year has not been worked in full, then the calculation is made in the same way as for an incomplete month: regardless of the number of months worked, the amount of the NFR is divided by 12. From the Rosstat Instructions: “If the organization worked for an incomplete year, then the average number of employees for the year is determined by summing the average number of employees for all months of work and dividing the resulting amount by 12.”

Let’s assume that an enterprise with a seasonal nature of activity worked only five months in a year, the monthly average was:

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

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

The calculation is carried out similarly for any other reporting period. If you need a report for a quarter, then you need to add up the cash balance for each month of real activity and divide the resulting amount by 3. To calculate for six months or nine months, the resulting amount is divided by 6 or 9, respectively.

Accounting for part-time work

In the examples given, we showed how to calculate the payroll for full-time employees. But what if they are employed part-time or part-time for a week? We turn again to the Directions: “Persons who worked part-time are counted in proportion to the time worked.”

To do this you need:

1. Find out the number of man-hours worked by all part-time employees.
2. Divide the result by the length of the working day, based on established standards, this will be the number of person-days for part-time workers for a given month.

1. Now the man-day indicator must be divided by the number of working days according to the calendar of the reporting month.

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

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