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

Definition

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

Basic provisions

Absolutely any enterprise that has its own balance sheet must compile a payroll number of workers. It must also clearly refer to legal entities. All information about various divisions, teams, laboratories and similar structures that are part of the company is also provided according to the same principles. It must be remembered that even if the department is not actually part of the company, but formally belongs to it, it must appear in the general report. The exception is those divisions that have their own balance sheet. Here, at the request of the main structure, they can either provide the necessary information to the central office or transfer it independently to territorial bodies statistics.

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

Responsibility

As with absolutely any report that is sent to government agencies, when drawing up this document you should always take into account the responsibility of the company’s key figures. This is a common practice to ensure that the information provided in the report is as accurate as possible. Thus, the main culprits in case of detection of non-compliance are Chief Accountant and the head of the department (structure, division, etc.). The payroll compiled by an employee is, of course, an important document, and it must be double-checked by responsible persons.

Report requirements

IN mandatory a document for submission to government agencies must be drawn up in a strictly established form. There are a huge number of varieties, and for each individual situation you can choose the perfect one. Only in this way will it be possible to accurately and correctly calculate the number of employees, which is simply necessary for maintaining document flow in the manner prescribed by law. It should be remembered that any notes on the report card can be made solely on the basis of original documents. For example, if an employee gets sick, you cannot make changes without a sick leave or using a copy of it.

Another important element that is not known to everyone, but can greatly affect the final numbers in the report, is the transfer of departments or employees between companies. In such a situation, you should remove the person (or department) from the document only in the next period. The deposit is made in the same way. The next point that also deserves attention is the error. If it was admitted and detected in a timely manner, changes will need to be made both to the report in which the problem arose and to all subsequent ones where numbers from the incorrect document appeared.

Headcount

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

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

Special mention should be made about the students. The payroll is a document about those who are currently working, but not about those who are undergoing training. That is, all potential employees who, at the time of drawing up the report, are studying, interning or otherwise gaining the necessary experience are not included in the report. As soon as they are fully and officially hired, only then will a mark about them appear in the appropriate document. AND last group people who do not need to be reflected in the report are those who quit. Regardless of how it happened, from the date of termination of work former employee automatically removed from the list.

Average headcount

This indicator is somewhat different from everything mentioned above. The average number of employees is used to calculate labor productivity, average wages, turnover, persistence, turnover ratio, and the like. It is not possible to do all this using a standard number, since it is taken in calculations for a specific date. In this case, the calculation is made for a certain period.

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

Average number of employees

The list does not include employees who are on maternity leave or leave to adopt a child. Additional maternity leave is also not taken into account. If an employee was sent to construction, installation, commissioning or harvesting, regardless of whether he was paid money for this at his main place of duty, then he should also not appear on this list. It should be remembered that it must be included in the list of the enterprise to which it was sent. Another category of workers who should also not appear on the list are WWII disabled people. Special mention should be made about those employees who do not work for full time. They must be calculated exactly according to the time that was actually worked. But those who work full-time, but at the same time perform their duties at home, still fit in as full-fledged units.

In an even more original way, the number of employees who work under a contract with the state is calculated. In such a situation, it is important to accurately and correctly determine what their average headcount will be. The formula in this case will be: FZ/SZP=SSCh. Where SWP is the average salary of one employee. FZ - fund wages all persons employed under an agreement with government agencies. And SSC is the average number. That is, if in general all such employees received 100,000 rubles, and the salary of one employee is 20,000 rubles, then the number will be equal to 100,000/20,000 = 5. And it doesn’t matter that in fact there were 10 or 2 of them working.

Categories

All company employees are divided into two main groups according to type of employment. This is another important parameter that is required in order to correctly calculate the headcount. One category is workers, and the other is employees. There are many times more of the former than the latter. So it makes sense to indicate exactly those who are smaller, and all the rest will automatically fall into the category of workers. Thus, employees include all managers (both of the entire enterprise and its individual divisions). This also includes chief accountants, engineers, economists, editors, researchers, electricians, and so on. These are persons falling under category code 1 (all employees are also further divided into 3 groups according to codes). Ordinary engineers, accountants, mechanics, technicians, and so on are already classified under code 2, and secretaries, timekeepers, bookkeepers, and the like are classified under category 3. All of the specified data is needed to ensure that the list of employees of the enterprise is correctly compiled. This is not such an important element, but if filled out incorrectly it will also be considered an error.

Registration and dismissal

In addition to all other parameters, the report implies a division by arrival and departure indicators. That is, hiring and dismissal from it. In this case, they take into account several in different ways. If the arrival is signed according to the source from which it came new employee, then the departure is determined by the type of dismissal. Only by accurately understanding this point can you correctly draw up a report and determine the number of employees on the payroll. This may seem quite complicated, but for ease of understanding we provide a table below.

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

Turnout and payroll numbers

These indicators are quite different from each other. It is important not to confuse them and use only the correct indicators when calculating. Thus, the number of employees on the payroll is, as mentioned above, the number of employees employed in certain areas of the company’s activities for a certain period. There are exceptions that are not included here, but there are not many of them. But by attendance we mean the number of workers who are required to be present at their place every day for the appropriate period of time. Naturally, excluding weekends or holidays. That is, if there may be 100 employees in terms of payroll, then in terms of attendance there will be only 20 of them, since everyone else can work from home, be hired for a certain time or part-time, and so on.

Results

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

When calculating the number of employees, you should be guided by Rosstat Resolution No. 69 dated November 20, 2006 (hereinafter referred to as Resolution No. 69). It sets out in detail the procedure for determining the payroll number of the organization and the total number of all employees, including external part-time workers and those who work civil contracts.

Average headcount

Basically, the accountant calculates the average number of employees. For example, in one of the options for calculating the share of profit attributable to separate units, you need to determine the specific gravity average number workers (Article 288 of the Tax Code of the Russian Federation). This indicator is also used in Chapters 21 “Value Added Tax” (Article 149 of the Tax Code of the Russian Federation), 24 “Unified Social Tax” (Article 239 of the Tax Code of the Russian Federation), etc.

In addition, the opportunity to take tax reporting in paper form is provided based on this criterion. This is defined in Article 80 of the Code. Let us recall that in 2007, taxpayers whose average number of employees in 2006 did not exceed 250 people had this right. This is established in paragraph 6 Federal Law dated December 30, 2006 No. 268-FZ. From January 1, 2008, the limit will be 100 people. Other taxpayers must submit tax returns in electronic form, unless a different procedure for presenting information constituting a state secret is provided for by the legislation of the Russian Federation.

Daily employee count

The average number of employees for the period is calculated based on the number of employees for each calendar day according to the working time sheet. (Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1 approved unified forms No. T-12 “Working time sheet and calculation of wages” and No. T-13 “Working time sheet.”)

The list of employees for each calendar day includes employees with whom an employment contract has been concluded and who perform permanent, temporary or seasonal work for one day or more, in particular working owners of the organization. The list of employees for each day takes into account those actually working and those absent from work for any reason. This is provided for in paragraph 88 of Resolution No. 69. In other words, an employee on vacation or a business trip is included in the payroll for these days. Workers, including those employed part-time, are included in the payroll as a whole unit. Those who in one organization receive more than one salary or are registered as internal part-time workers are also counted in the payroll as one person (a whole unit).

Workers who are not taken into account in the calculation are listed in paragraph 89 of Resolution No. 69. These are external part-time workers, employees performing work under a contract, etc.

An employee who is in payroll organization and who has concluded a civil law agreement with it, is taken into account in the payroll and average payroll once at the place of main work.

As of October 31, 2007, the organization included employees with whom an employment contract was concluded:

— full-time — 150 people. Of these, 10 people are currently on sick leave, 3 people have been sent to educational institutions for advanced training outside of work and receive a stipend at the expense of the organization, 1 person committed absenteeism;
— part-time — 40 people;
- homeworkers - 2 people.

14 people work under contract agreements. The organization has a single owner (founder), who is not an employee.

The headcount as of October 31, 2007 will be 189 people. (150 people - 3 people + 40 people + 2 people). Employees sent for training are not taken into account in this case (subparagraph “e”, paragraph 89 of Resolution No. 69).

Please note: the number of employees on the payroll is determined for each calendar day of the month, including non-working holidays and weekends.

Calculation for the period

The average headcount is calculated for the period. To determine the average number of employees per month, you must first add up the data on the payroll for each calendar day of the month, and then divide the resulting amount by the number of calendar days of the month. For example, for October, the payroll number from the 1st to the 31st, including weekends, is summed up. The result is divided by 31. The number is shown in whole units.

- women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as additional leave for child care;
- employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation.

In addition, some categories of employees are taken into account in the calculation of the average number of employees in a special manner.

Thus, persons who are not on the payroll and recruited to work under special contracts with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment) are taken into account in the average payroll as whole units based on the days they report to work.

Payroll employees who work part-time under employment contracts are included in the average payroll in proportion to the time worked at a part-time rate. The calculation can be carried out in two ways.

Method 1. First, the total number of man-days worked by such employees is calculated. To do this, the number of man-hours worked in the reporting month is divided by the length of the working day based on the length of the working week (Table 1).

Then the average number of part-time workers for the reporting month is determined in terms of full-time employment. Man-days worked should be divided by the number of working days in a given month.

Method 2 (simplified). Employees are counted for each working day in proportion to the time worked. The resulting value is multiplied by the number of days they worked and divided by the number of working days in the month.

An organization with a 40-hour, five-day work week has three part-time employees. work time(Table 2.).

Table 1. Working hours

Table 2. Time worked by employees on part-time days in October 2007

Method 1. During the month, employees worked a total of 230 person-hours (16 person-hours + 76 person-hours + 138 person-hours). Total number - 28.75 person-days. (230 person-hour: 8 hours). The average number of employees in October is 1.25 people. (28.75 person-days: 23 days), where 23 days is the number of working days in October. In whole units - 1 person.

Method 2. For each working day, these employees are accounted for as follows: A.N. Ivanov as 0.25 people. (2 hours: 8 hours), V.I. Petrov - 0.5 people. (4 hours: 8 hours), K.B. Sidorov - 0.75 people. (6 hours: 8 hours). Then man-days for the month are calculated: A.N. Ivanov - 2 person-days (0.25 people x 8 days), V.I. Petrov - 9.5 person-days (0.5 people x 19 days), K.B. Sidorov - 17.25 person-days. (0.75 people x 23 days).

The average number in whole units will be 1 person. [(2 people + 9.5 people + 17.25 people) : 23 days].

As you can see, the result when calculating using any method is the same.

If employees with part-time were absent from work (due to illness, were on vacation, etc.) on working days, the number of man-hours worked conditionally includes hours from the previous working day.

Please note: this group does not include separate categories workers who, according to the law, are entitled to reduced working hours. These are, for example, workers under the age of 18, workers engaged in work with hazardous working conditions, women who are given additional breaks from work to feed their children, women working in rural areas, disabled people of groups I and II, as well as persons transferred to part-time work on the initiative of the administration (without the written consent of the employees). Such employees are counted as a whole unit.

The following employees work at Gamma LLC under employment contracts:

- full-time (with a 40-hour, five-day schedule) working week) - 10 people, of which 1 person was in prison from October 1 to October 14, in accordance with the law study leave without pay;
- for 0.5 salary (4 hours a day) - 1 person;
- with reduced working hours - disabled group I (35 hours per week).

In total, there are 12 people in the organization.

All employees are included in the payroll for each calendar day. When calculating the average headcount from October 1 to October 14, an employee who was on study leave is excluded. An employee who is required by law to have a reduced working day is counted for this indicator as a whole unit. For a part-time employee, the calculation is made separately: 4 hours x 23 days. : 8 days : 23 days = = 0.5 people, where 23 days is the number of working days in a month. The head count for October 2007 is given in table. 3.

Thus, from October 1 to October 14 inclusive, 10.5 people are included in the average payroll, and from October 15 to October 31 - 11.5 people. total amount is 342.5 people. (10.5 people x 14 days + 11.5 people x 17 days). The average headcount for the month in whole units is 11 people. (342.5 people: 31 days), where 31 days is the number of calendar days in October.

Table 3. Average number of employees for October 2007

The average number of employees for a quarter is determined by summing the average number of employees for all months of the organization’s operation in the quarter and dividing the resulting amount by 3. The calculation is carried out similarly for any period of the year.

Let’s say that an organization needs to determine the average number of employees for 9 months of 2007. The average headcount for each month of this period is given in table. 4.

The average number of employees of this organization for 9 months of 2007 will be 177 people. (1594 people: 9 months).

Table 4. Average number of employees by month

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

The organization operates part-time

The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner.

Alpha LLC was registered on September 25, 2007. In table Table 5 shows data on the payroll number of employees from September 25 to September 30. Let’s assume that all employees on the payroll are included in the calculation of the average payroll number.

When determining the average headcount for September, it is necessary to divide the resulting amount by the total number of calendar days in the month, that is, by 30, regardless of how many days the company worked. The average number of employees for September will be 5 people. (148 people: 30 days).

The average number of employees for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the resulting amount by 3.

Let's use the condition of the previous example and calculate the average headcount for the third quarter of 2007. It will be 2 people. (5 people: 3 months).

To determine the figure for 2007, you should add up the data for all months of the organization’s operation and divide the resulting amount by 12. Let’s assume that the average number of employees of Alpha LLC was 52 people in October, 60 people in November, 66 people in December. Thus, the average headcount for the year is 15 people. [(5 people + 52 people + 60 people + 66 people) : 12 months].

Average number of employees

In some cases, it is necessary to calculate not the average number of employees, but the average number of employees. The restriction on this indicator is established for organizations that have the right to apply a simplified taxation system (clause 3 of Article 346.12 of the Tax Code of the Russian Federation). When calculating the single tax on imputed income for certain types of activities, the number of employees is used as a physical indicator, which is defined as the average number of employees in an organization or individual entrepreneur for each calendar month (Article 346.27 of the Tax Code of the Russian Federation). In addition, one of the criteria for classification as a small and medium-sized enterprise is the average number of employees. Restrictions on this indicator are established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ.

The average number of employees includes (clause 86 of Resolution No. 69):

— average number of employees;
— average number of external part-time workers;
— the average number of employees performing work under civil contracts.

Let us recall that external part-time work is the performance by an employee of regular paid work under the terms of an employment contract in his free time from his main job for another employer. The employment contract must indicate that the employee works part-time (Article 282 of the Labor Code of the Russian Federation).

The duration of part-time work does not exceed 4 hours a day. On those days when the employee is free from performing work duties at his main place of work, he can work part-time full time (shift). During one month (or another accounting period), the duration of working time should not exceed half of the monthly standard working time (standard working time for another accounting period) established for the corresponding category of employees. This is what it says in Article 284 Labor Code.

The average number of external part-time workers is determined in the same manner as the number of part-time workers.

Calculation average number persons working under civil contracts is similar to the calculation of the average number of employees. These employees are counted for each calendar day as whole units throughout the entire contract period, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or holiday (non-working day). The calculation does not take into account:

— individual entrepreneurs without education legal entity who entered into a civil contract with the organization and received remuneration for work performed and services rendered;
— non-registered persons who have not entered into civil law agreements with the organization.

CJSC Omega has entered into the following contract agreements:

— with an employee of the organization from October 8 to October 12, 2007;
- two citizens who are not employees of the organization, from October 1 to October 12 and from October 8 to October 25;
- individual entrepreneur from October 1 to October 31.

An employee of an organization is counted only as part of the average number of employees, individual entrepreneur is also not included in the calculation of the average number under civil contracts.

Table 6. Average number of employees of the organization for each month of 2007

Thus, from October 1 to October 7 and from October 15 to October 25, the number of people for each calendar day was 1 person, from October 8 to 12 - 2 people, October 13 and 14 - 2 people (on weekends the number is taken equal to the previous working day) , from October 26 to October 31 - 0.

The total number for the month is 32 people.
The average number per month is 1 person. (32 people: 31 days).

To determine the average number for a period, it is necessary to sum up the data for each month of this period and divide the resulting amount by the number of months.

In conclusion, we will calculate the average number of all employees of the organization for the period and fill out the reporting form, which must be submitted to the tax office.

Delta LLC has switched to a simplified taxation system since 2007. During the period of application of this special regime, the average number of employees of the company for the tax (reporting) period should not exceed 100 people.

Data on the number of employees of the organization are given in table. 6.

At the end of the first quarter of 2007, the average number was 92 people. [(262 people + 13 people) : 3 months], for half a year - 98 people. [(517 people + 20 people + 50 people) : 6 months], for 9 months - 98 people. [(776 people + 22 people + + 81 people) : 9 months], per year - 101 people. [(1065 people + 44 people + 106 people) : 12 months]. The company loses the right to apply the simplified taxation system from October 2007 and from the fourth quarter is obliged to calculate taxes according to the general system.

Before January 20, 2008, the organization must submit information on the average headcount for 2007 in the form approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@. This figure is 89 people. (1065 people: 12 months). Consequently, in 2008, the organization has the right to submit reports to the tax authorities on paper. The basis is paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

The information required to fill out the form is given in table. 7.

Table 7. Data to fill out the form

Organizations and entrepreneurs need to know the average number of their employees to calculate taxes. For example, to decide whether a company has the right to switch to a simplified taxation system or not. To use the regressive scale when calculating contributions to the Pension Fund, you also need to know the average number of employees. The Social Insurance Fund requires this indicator to be indicated when submitting reports.
The average number of employees is calculated for a certain period, for example a month, a quarter, a half-year.

To calculate the average number of employees, you need to know:
- average number of employees;
- average number of part-time freelancers;
- the average number of employees performing work under civil contracts.
If you only have full-time employees under employment contracts, then you just need to determine their average number. In this case, it will coincide with the average number of employees.

Average number of employees

To determine the average number of employees, you first need to calculate their payroll number.
The number of employees on the payroll is calculated based on specific date. For example, on the first or last day of the month. The list of employees for each calendar day includes all employees with whom an employment contract has been concluded.
Please note: the list of employees takes into account not only employees who went to work, but also absent employees. For example, employees who took sick leave, went on a business trip, or went on vacation.
The following employees are not included in the payroll:
- accepted part-time from other organizations;
- performing work under civil contracts;
- sent to work in another organization, if their wages are not maintained;
- those who have entered into a student agreement with the organization and receive a scholarship;
- those who submitted a letter of resignation and stopped working before the expiration of the two-week notice period for dismissal.

Example
On March 30, 2005, there were 15 people in the organization. Of these, 9 people work under an employment contract, 6 people work under a civil law contract.
Of the 9 employees with whom an employment contract was concluded, two were hired part-time from other organizations.
Let's calculate the number of employees as of March 30, 2004. To do this, from the total number of employees, you need to subtract those who work under civil contracts and those hired part-time. Thus, as of March 30, 2004, the number of employees of the organization is 7 people (15 - 6 - 2).
The average number of employees is calculated for a certain period. It is calculated as follows: the number of employees on the payroll for each day of the month (including holidays, working days and weekends) is added up and the resulting amount is divided by the number of calendar days of the period.
Not all employees who are included in the payroll are taken into account when calculating the average payroll number. Such employees include:
- women who were on maternity leave, in connection with the adoption of a newborn child, as well as on additional child care leave;
- employees studying or entering educational institutions and on additional leave without pay.

Example
The number of employees of the organization was:
- for each calendar day from April 1 to April 15 - 305 people;
- from April 16 to April 30 - 290 people.
In April, five women were on maternity leave. According to employment contracts, in April all employees of the organization were hired full-time.
To calculate the average number of employees for April, it is necessary to exclude from the list number women who were in maternity leave.
Thus, the sum of the number of employees on the payroll for all days of April will be:
15 days x (305 people - 5 people) + (290 people - 5 people) x 15 days. = 8775 people
The average number of employees for April will be equal to:
8775 people : 30 days = 292.5 people
Rounding this figure to whole units, we find that the average number of employees for April is 293 people.
To determine the average number of employees for a quarter, you need to add up the average number of employees for each month of the quarter and divide this amount by 3. Similarly, the average number of employees is determined for any period from the beginning of the year (six months, 9 months, etc.) and for the entire year .

Example
For each month of 2004, the average number of employees was:
- in January - 320 people;
- in February - 325 people;
- in March - 320 people;
- in April - 290 people;
- in May - 290 people;
- in June - 305 people;
- in July - 310 people;
- in August - 310 people;
- in September - 310 people;
- in October - 315 people;
- in November - 315 people;
- in December - 315 people.
The average number of employees for 2004 will be:
(320 people + 325 people + 320 people + 290 people + 290 people + 305 people + 310 people + 310 people + 310 people + 315 people + 315 people + 315 people) : 12 months = 310, 41 people
Rounding this figure to whole units, we find that the average number of employees for 2004 is 310 people.
Calculation of the average number of employees for part-time work. Employees who, in accordance with the employment contract, work part-time, are included in the average headcount in proportion to the time worked.
First, the total number of man-days worked by these employees is calculated. To do this, the total number of man-hours worked is divided by the duration of a full working day and multiplied by the number of days worked. Then the average number of part-time workers for the reporting month is determined in terms of full-time employment. To do this, the total number of person-days worked is divided by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences, the hours of the previous working day are conditionally included in the number of man-hours worked.

Example
According to written statements in September 2004, two employees of the organization work 4 hours a day. The organization operates on a five-day work week schedule. The normal working day is 8 hours. Consequently, when calculating the average headcount, these employees are taken into account for each working day as 0.5 people (4 person-hours: 8 hours).
In September 2004, the first employee worked 22 days, and the second 16 days.
For the first employee, the total number of man-days for September is 11 (22 man-days x 0.5 people).
For the second employee, the total number of man-days for September will be 8 (16 man-days x 0.5).
The average number of underemployed workers in September will be:
(11 person-days + 8 person-days): 22 days. = 0.86 people
Let's assume that in September the average number of full-time employees was 214 people. Then the total average number of employees of the organization will be 214.86 people (214 + 0.86).
Rounding this figure to whole units, we find that the average number of employees for September is 215 people.
Calculation of the average number of newly created organizations and newly registered entrepreneurs. Organizations and entrepreneurs that are registered in this year, calculate the average number of employees per month as follows: the number of employees on the payroll for all days of the organization’s work in the reporting month is divided by the total number of calendar days in the month.
If the organization operated for an incomplete quarter, then the average number of employees for the quarter is determined as follows: the average number of employees for each month of the quarter is added up, and the resulting amount is divided by 3. The average number of employees for any incomplete period from the beginning of the year is also determined.

Example
The newly created organization began operating on September 25, 2004. The list number of employees for each day from September 25 to 30 was 18 people.
The number of employees on the payroll for 6 days of September is:
18 people x 6 days = 108 people
The average number of employees for September will be:
108 people : 30 days = 3.6 people
Rounding this figure to whole units, we find that the average number of employees for September 2004 is 4 people.
Let us assume that in October, November and December 2004 the average number of employees was 18 people. Let's calculate the average number of employees for 2004.
The number of employees on the payroll for 2004 is:
4 people + 18 people + 18 people + 18 people = 58 people
The average number of employees for 2004 is as follows:
58 people : 12 months = 4.83 people
Rounding this figure to whole units, we find that the average number of employees for 2004 is 5 people.

The sum of payroll employees for all days of work must be divided (oddly enough) by the total number of calendar days in the month (clause 90.8 of the Resolution).

Calculation of the average and average number of employees

A similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate an indicator for a quarter or a year, then, regardless of the duration of work in the period, it is necessary to add up the average number of employees for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the indicator for the entire year 2007, then it must add up the average number of employees for November and December and divide the resulting value by 12. Example 2. The newly formed Lyubava LLC began to carry out activity since October 25, 2007

How does the average number differ from the average number?

AttentionRegulatory acts on determining the number of employees In the area under consideration, there are norms of legislation (mainly tax), as well as orders and instructions on the rules for determining the payroll and average number of employees for submitting these reports to the statistical authorities. Let's focus on the latter. Among them:

• Instructions on statistics of the number and wages of workers and employees at enterprises, institutions and organizations, currently in force, approved.

The orders also determine who must submit these reports and within what time frame.

Average number and average number - difference

Important But first we draw your attention to important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:

• women on maternity leave;
• persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as on additional parental leave;
• employees studying in educational institutions and on additional leave without pay;
• employees entering educational institutions and on leave without pay to take entrance exams.

What is the number of employees?

To begin with, I would like to note that the payroll and average number of employees are two complementary factors that take into account the number of all categories of employees in the enterprise. This amount includes

• Administrative personnel, including management personnel, officially accepted into the company's staff;
• Production workers, regardless of profession and education;
• Service personnel who work in the field of service and maintenance of core activities;
• Highly qualified specialists and employees, for example, accountants, engineers, etc.
• Other employees who are related to the activities of the institution.

But the main thing is that the difference between the average number and the average number is that when determining the average, all people without exception working within the organization are taken into account.

Average number and average number: difference

For example, even a person who works only for one season, and not for the whole year, will be counted as a unit on the payroll of the enterprise, and not as 0.25. The exception is those categories of employees who combine work, do not have an employment contract, or groups of people working on the basis of a civil contract.

Basic provisions Absolutely any enterprise that has its own balance sheet must compile a payroll number of workers. It must also clearly refer to legal entities.

All information about various divisions, teams, laboratories and similar structures that are part of the company is also provided according to the same principles. It must be remembered that even if the department is not actually part of the company, but formally belongs to it, it must appear in the general report.

Average number and average number (difference, how to calculate)

If the number of people is no more than 100, then the reporting is submitted in paper form, and if there are more than 100, then in electronic form.

• All employers submit a report on the composition of their organization.
• If the company closes or opens, then this document is also submitted.
• This certificate may be required by banks or any other financial institutions.
• Submitting a certificate The form of this certificate depends on the organization for which it is being made, but regardless of the template and procedure for filling it out, it must indicate:

1. The name of the document itself;
2. The name of the authority that requested it;
3. Full details of the person who made it;
4. TIN, and then checkpoint;
5. Number of members at the time of submission of the certificate;
6. Date of completion;
7. The signature of the author and its transcript.

It is made in two copies: one for the tax office, the other for the person who compiled it.

Number of employees: what is it and how to calculate it?

The exception is those divisions that have their own balance sheet. Here, at the request of the main structure, they can either provide the necessary information to the central office or transfer it independently to the territorial statistical bodies.

The report preparation process is broken down by time frame. There are monthly, quarterly and annual varieties. In each of them, you should strictly adhere to the rule that the time period begins from the very first day of the period (even if it is a weekend, holiday, and so on) and also ends with the last date.

For example, in terms of the year it will be from January 1 to December 31 without any exceptions. It is necessary to strictly adhere to the deadlines for submitting documents, as otherwise an error may appear and a fine will be imposed.
The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if weekends or holidays span several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday.

This condition is contained in paragraph 87 of the Resolution. Example 1. LLC “Kadry Plus” employs 25 people under employment contracts.

The established work schedule is a 40-hour, five-day work week. The payroll as of November 30 is 25 people. From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.
On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.

I. Number of employees

1. The list number of employees is given on a specific date, for example, on the first or last day of the month.

2. The list of employees includes employees who worked under an employment agreement (contract) and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

3. The list of employees for each calendar day includes both those actually working and those absent from work for any reason. Based on this, the payroll includes in whole units, in particular, the following workers:

3.1. those who actually showed up for work, including those who did not work due to downtime;

3.2. were in business trips, if they retain their wages in this organization, including employees who were on short-term business trips abroad;

3.3. those who did not report to work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability);

3.4. those who did not show up for work due to the performance of state or public duties;

3.5. hired on a part-time or part-time basis, as well as those hired at half the rate (salary) in accordance with the employment agreement (contract). In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring (see clause 5.4).

Note. This group does not include certain categories of workers for whom, in accordance with the law, reduced working hours are established, in particular: workers under 18 years of age; workers engaged in work with hazardous working conditions; women who are given additional breaks from work to feed their children; women working in rural areas.

3.6. hired for a probationary period;

3.7. those who have entered into an employment contract with an organization to perform personal work at home (homeworkers). In the list and average number of workers, homeworkers are counted for each calendar day as whole units;

3.8. sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;

3.9. temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;

3.10. students and students of educational institutions working in organizations during practical training, if they are enrolled in jobs (positions);

3.11. students studying in educational institutions, graduate schools, who are on study leave with full or partial pay;

3.12. students studying in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to take entrance exams (see clause 5.2.2);

3.13. those on annual and additional leave provided in accordance with the law, collective agreement and employment agreement (contract);

3.14. those who had a day off according to the organization’s work schedule, as well as for overtime during the summarized accounting of working hours;

3.15. those who received a day of rest for working on weekends or holidays (non-working days);

3.16. those who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on additional parental leave (see clause 5.2.1);

3.17. accepted to replace absent employees (due to illness, maternity leave, parental leave);

3.18. who, with the permission of the administration, were on leave without pay for family reasons and other valid reasons;

3.19. those on leave at the initiative of the administration;

3.20. those who took part in strikes;

What is the difference between average and average headcount?

foreign citizens who worked in organizations located in Russia;

3.22. those who committed absenteeism;

3.23. were under investigation until the court's decision.

4. The following employees are not included in the payroll:

4.1. hired part-time from other organizations. Accounting for external part-time workers is maintained separately.

Note. An employee who receives two, one and a half, or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll as one person (a whole unit).

4.2. who performed work under civil contracts.

Note. An employee who is on the payroll and has entered into a civil contract with the same organization is counted in the payroll and average payroll once at the place of his main job.

4.3. recruited to work at the enterprise under special contracts with government organizations for the provision of labor (military personnel and those serving a sentence of imprisonment) and taken into account in the average number of employees (see clause 5.3);

4.4. sent to work in another organization if their wages are not maintained;

4.5. sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations;

4.6. those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. They are excluded from the payroll from the first day of absence from work;

4.7. non-working owners of this organization.

A value such as the average headcount of an organization is sufficiently important aspect organization's report to the tax authorities.

The above indicator for the period we have chosen can be obtained as follows: find the sum of the average number of employees for all months of the period we have selected, divided by their total number. So, the average number of employees - how to calculate?

To simplify the calculations, we divide the entire calculation algorithm into four simple steps:

So let's get started: first we will need to determine the average number of full-time employees of the organization. To do this, you need to decide who directly belongs to them.

In a broad sense, it is the totality of all employees of the organization. This also includes those employees who are at that moment in time, as well as employees on business trips.

When making calculations, the following groups of employees are not taken into account:

• located ;
• located ;
• those on unpaid study leave;
• part-time workers (namely, those who work, subject to agreement directly with their employer, not full-time or not for a whole week, except for those employees for whom such reductions are provided for at the legislative level - for example, those who work during harmful conditions labor).

After we have decided on the basis for making calculations, we proceed directly to the calculations - on working days, the number is equivalent to the total number of employees of the enterprise with whom there are employment contracts.

For weekends and holidays The average number of employees is taken as of the last working day preceding the non-working day.

Formula for calculating the average number of employees

Let's look at how to calculate the average number of employees per month.

Let's proceed directly to the calculations themselves, using the formula:

Average number of fully employed workers for the month = (average number of fully employed workers on the 1st day of the month + average number of fully employed workers on the 2nd day of the month +...+ average number of fully employed workers on nth number month)/number of calendar days in a month, where n is the last day of the month.

Thus, after receiving the first value for subsequent use in the format of the required data, we proceed to the second point.

When performing the second step, it is necessary to calculate the average number of part-time workers. To obtain the final value for calculating this value for the period we need, it should be calculated for each month.

Let's use the formula:

The average number of part-time workers per month = the sum of the hours they worked within one month / (length of a regular working day (in hours) * number of working days in a month).

When calculating, you should also take into account working days falling within the period sick leave or leave of absence of any such employees. These days count towards the number of hours worked on the last working day before the occurrence of one of these events.

Based on the results of the calculations, you can calculate the average number of employees per month. It will be equal to the sum of the average number of fully employed workers for the month and the average number of part-time workers for the same month.

Thus, the final formula takes the following form:

Average number of employees for the period = (average number of employees for the 1st month + average number of employees for the 2nd month + average number of employees for nth month)/ number of months in the period,
where n is the last month in the selected period.

For all calculations made, the results using the mathematical rounding method are reduced to whole units.

Calculation examples

Now that we have mastered the theoretical material on calculation, let’s try to apply our knowledge in practice by considering the following example:

The duration of the working week in the organization is five working days, eight hours a day. Next, choose any date, let’s say 05/01/2015.

According to existing employment contracts, the organization employs 45 people:

• 38 of them are occupied during the whole working day;
• three employees perform work as external part-time workers;
• four are employed part-time. In May 2015, they worked a total of 406 hours for the entire month.

Since May 26, 2015, one employee has left the organization.
Let's say that the month of May 2015 has 15 working days.

Now that all the conditions necessary for us to calculate the desired value have been specified, let’s move on to searching for it:

The average number of employees for May 2015 will look like:

1. List of full-time employees:
   — from May 1 to May 25 (25 days) — 38 people;
   — from May 26 to May 31 (6 days) — 37 people.
2. The average number of fully employed workers for June will be 32.96 people. 25 days * 38 people + 6 days x 37 people) / 31 days = 32.96 people.
3. The average number of part-time workers will be 406 hours / (8 hours x 15 days = 3.38 people.
4. The average number of all employees for May 2015, taking into account rounding, will be 36 people (32.96 + 3.38).

The ability to analyze and calculate key indicators is an essential quality modern leaders any level. This article will replenish the store of theoretical knowledge intended for practical application, about such an important indicator of the organization’s vital activity as the average number of employees.

Calculation of the average and average number of employees

The Tax Code provides for the determination of the average or average headcount in many cases. These will be needed to check the conditions for applying special regimes, as well as when filling out some declaration forms. The correct calculation of taxes, application of benefits, etc. depends on how correctly it is calculated.

Calculation of average headcount

It is necessary to calculate the average number of employees in the manner prescribed by Rosstat, namely by Rosstat order No. 428 dated October 28, 2013 “On approval of the Instructions for filling out federal statistical observation forms No. P-1 “Information on the production and shipment of goods and services”, No. P-2 "Information on investments in non-financial assets", No. P-3 "Information on the state of the organization", No. P-4 "Information on the number and wages of employees", No. P-5 (m) "Basic information on the activities of the organization" (hereinafter - Directions).

The average number of employees for any period (month, quarter, since the beginning of the year, year) continues to be:

from the average number of employees;

from the average number of external part-time workers;

of the average number of employees performing work under civil contracts. From January 1, 2009, such employees also include students who undergo practical training under civil law contracts between the organization and the educational institution.

The average number of employees does not include the number of employees who performed work under copyright contracts.

The average number is rounded to whole units.

Average number of employees

The average number of employees is calculated on the basis of daily records of the number of employees. It should be clarified on the basis of orders for the hiring, transfer of workers to another job and termination of the employment contract. The payroll number for each day must correspond to the data in the employee time sheet, on the basis of which the number of employees who showed up and did not show up for work is determined.

Workers employed only civil contracts, when calculating the payroll number are not taken into account (paragraph “b”, paragraph 80 of the Instructions). Accounting for external part-time workers is maintained separately.

Persons who are not on the payroll and hired to work under special contracts with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment) are counted in the average payroll as whole units based on the days they report to work.

When calculating the average payroll number, the following payroll employees are not taken into account (clause 81.1 of the Instructions):

• women on maternity leave;
• persons on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on additional leave to care for a child;
• employees studying in educational institutions and on additional leave without pay;
• employees entering educational institutions who are on leave without pay to take entrance exams.

To calculate the average number of employees for a month, the number of employees on the payroll for each calendar day of the month is summed up, that is, from the 1st to the last day of the month, including holidays (non-working days) and weekends. Then the resulting amount is divided by the number of calendar days of the month.

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

The organization has been operating since August 25, 2014 and operates on a five-day work week schedule. As of August 25, the organization's roster consisted of 100 people, on August 26 - 102 people, on August 27 - 105 people, on August 28 - 105 people, on August 29 - 110 people. August 30 and 31 are days off. Let’s say that there are no persons on the organization’s staff who are not taken into account when calculating the average headcount. Let's determine this number for August. Since August 30 and 31 are weekends, the payroll number for these days is taken to be equal to the number for August 29 - 110 people. Thus, the average number of employees for August will be 24 people [(100 people + 102 people + 105 people + 105 people + 110 people + 110 people + 110 people): 31 days].

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

To calculate the average number of employees for the period from the beginning of the year to the reporting month inclusive, the average number of employees for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive is summed up. The resulting amount is then divided by the number of months in this period.

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

The organization has been operating since September. The average number of employees for September and October was 150 people, and for November - December - 162 people.

The average number of employees will be equal to:

for the third quarter - 50 people (150 people: 3 months);

for 9 months - 17 people (150 people: 9 months);

per year - 52 people [(150 people + 150 people + 162 people + 162 people) : 12 months].

Persons who worked part-time, when determining the average number of employees, as before, are taken into account in proportion to the time worked. This group does not include certain categories of workers for whom, in accordance with the law, reduced working hours are established. These are, in particular, disabled people of groups I and II and workers under the age of 18 (Article 92 of the Labor Code). Such employees are counted in the average number as whole units.

Persons transferred to part-time work on the initiative of the administration (without the written consent of the employee) are also taken into account when calculating the average number of employees as whole units.

Total number of man-days worked = Total number man-hours worked: Length of working day

For days of illness, vacation, absences (falling on working days), the number of man-hours worked conditionally includes hours from the previous working day. The length of the working day is determined based on the length of the working week:

• with a 40-hour work week - 8 hours (with a five-day work week) or 6.67 hours (with a six-day work week);
• with a 36-hour work week - 7.2 hours (with a five-day work week) or 6 hours (with a six-day work week);
• with a 24-hour work week - 4.8 hours (with a five-day work week) or 4 hours (with a six-day work week).

Then the average number of part-time workers for the reporting month is determined in terms of full employment:

Average number of part-time workers = Total number of man-days worked: Number of working days according to the calendar

There is also a simplified method for calculating the average number of part-time workers. Its essence is that part-time working time per day is divided by the length of the working day. For example, if an employee works 5 hours per day in a 40-hour, five-day workweek, he is counted as 0.6 units for each workday (5 hours: 8 hours). This number is then multiplied by the number of days worked by the employee for a particular month. This data is summed up for all employees, and the resulting value is divided by the number of working days according to the calendar.

Average number of external part-time workers

The average number of external part-time workers is calculated in accordance with the procedure for determining the average number of people working part-time. It, as already mentioned, can be calculated in one of two ways: statistical or simplified.

The simplified method is convenient for organizations where, due to the nature of the work, the persons carrying out labor activity as part of a part-time job, they perform the duties assigned to them for 3.2 hours a day with a 16-hour five-day working week established for them. In this case, for each day of work the part-time worker is counted as 0.4 units.

The average number of external part-time workers for August in this case will be 1 person (46 days: 0.4 units: 21 days).

An employee who, in addition to his main job, also performs work on an internal part-time basis, is counted in the payroll of the organization as one person (a whole unit).

Average number of employees working under civil contracts

The monthly average number of employees performing work under civil contracts is calculated by analogy with the average number of employees. These employees are counted for each calendar day as whole units throughout the entire contract period, regardless of the period of payment of remuneration.

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

Please note: the average number of employees who performed work under civil law contracts does not include those who entered into a civil law contract with the organization.