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 details how to determine payroll composition of the organization and the total number of all employees, including external part-time workers and those who work under 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 on the payroll of an organization and has entered into a civil law agreement with it is counted in the payroll and average payroll once at the place of his main job.

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

— full-time — 150 people. Of these on this moment 10 people are 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. 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). Average number workers for October is equal to 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 total number calendar days in a month, that is, 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 stated in Article 284 of the Labor Code.

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

The calculation of the average number of 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

Instructions

There are list workers, average payroll 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.

The average number of employees 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 agreements with the enterprise are additionally taken into account civil contracts. 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.

The number of people employed in the country's economy is the totality of workers at enterprises of all forms of ownership. When calculating this indicator, it is important to avoid repeated calculations, since many people work for several organizations at once. The admission and departure of employees are formalized by order of the director. The accounting department should also have a calculation of the average number of employees (for 2014, for example). This data is submitted when filling out forms RVS - 1 and 4-FSS.

Concept

— 2 employees worked 4 hours for 10 days. They are counted as 0.5 units;

— 3 people worked 2 hours for 20, 7 and 5 days respectively. They are counted as 0.25 people (2\8).

The average number of such employees was:

(0.5 x 10 x 2 + 0.25 x 20 + 0.25 x 7 + 0.25 x 5): 20 working days in a month = 0.9 people.

This figure will be used in further calculations.

Data for the quarter and longer periods

The number of employees for three months is determined by summing up the data for the previous 90 days and dividing the amount by 3.

Example

In January, the organization employed 494 people, in February - 498 people, in March - 502 people. NFR = (494 + 498 + 502) : 3 = 498 people.

If the enterprise operated for an incomplete quarter, then the calculation is made by summing up the data for the months and dividing the amount by 3. The formula for calculating the average number of employees for the year is similar. The data for all months worked is summed up, and the resulting result is divided by 12. Here's how to calculate the average number of employees for the year for the Federal Tax Service.

Example

Let us leave the conditions of the problem of the previous example. For six months, NPV can be calculated in two ways: based on monthly and quarterly data.

SCHR option 1 = (215 + 221 + 215 + 235 + 228 + 224): 6 = 223 people.

SCHR option 2 = (217 + 229) : 2 = 223 people.

The average number of employees per year is calculated in a similar way.

An example of calculating the cost of financial resources for newly created organizations

The enterprise operated for an incomplete period. The organization was founded on November 26. On this day, 150 people worked on it. Three days before the end of the month, 15 more employees were hired. The NHR for December was 168 people. How to calculate the average number of employees for the year?

NHR for November = (150 x 3 + 165 x 2): 30 = 26 people.

NFR for 4 quarters = (26 + 168) : 3 = 64.6 people.

NHR for the year = (26 + 168): 12 = 16.17 people.

The enterprise, which operated for more than one month, employed 17 people per year. These workers could be part of other enterprises the rest of the time. There they are also taken into account in proportion to the operating time. It doesn’t matter how many enterprises a person worked at in a year. It is counted as a whole unit only if it worked for all 12 calendar months. The calculation is always proportional. If a person worked for 4 months, then in the calculation he will be taken into account as 4/12 = 0.33.

Task

The LLC has a 40-hour, 5-day week. From January to November, 15 people worked; in December, four people were laid off. For September and October, part-time contracts were concluded with 5 employees, under which they worked 4 hours daily. During the year, the company employed 3 part-time workers who are registered with another company. How to calculate the average number of employees for the year? Formula:

(NW Jan + … + NW Dec) : 12

Since part-time workers are not taken into account in the calculation, from January to November the NFR was equal to 15 people, in December - 11. Let's count the number of people who were not present at the enterprise all the time. In September and October there were 22 working days:

(4 hours x 5 employees x 22 days) : 8 hours: 22 days = 2.5 people

The NFR for September and October was: 15 + 2.5 = 17.5 people.

Let's substitute these values ​​into the formula:

NHR for the year = (15 x 9 + 17.5 x 2 + 11): 12 = 181: 12 = 15 people.

Conclusion

In order to account for the workforce at the enterprise, as well as generate statistical data, the average headcount indicator is calculated. It represents the number of persons who work in an organization in a certain period. First, the value of the indicator is calculated for a day, then for a longer period. The features of calculating each figure are different, but general rule one thing: when calculating, double counting should not be allowed. One and the same person can work in several structures at the same time. Therefore, external part-time workers, dismissed workers, military personnel and other persons are not taken into account in the organization’s payroll. Data calculated for a shorter period (day, month) are used to calculate the indicator for a longer period (six months, year).

Part-time and part-time workers.

The average number for a year, quarter and any other period of more than a month is calculated on the basis of the average number for each month of this period. For example, the average number in January - August is 23 people, and in September - December - 27. Then the average number for the year is 24.33 ((23 people x 8 months + 27 people x 4 months) / 12 months .). We round the result to the nearest whole number - 24 people.

To calculate the average number per month, add to the employees the average number of external part-time workers and the average number of employees according to the GPA paragraph 75 of the Instructions.

Calculate the average number of external part-time workers using the formula clause 80 of the Instructions:

Look at the production calendar for the number of working hours per month. In the hours worked, include working days that fall on vacation and sick leave. For each such day, count the same number of hours as the person worked on the last day before vacation or sick leave. Round the result to tenths clause 80 of the Instructions.

Example. Calculation of the average number of external part-time workers

Two external part-time workers work 3 hours a day, 5 days a week. In June 2019:

• one of them worked all working hours - 19 days;
• the second worked only 3 days fully, and the rest was on vacation.

The number of hours worked by external part-time workers in June was 114 hours (3 hours/day x 19 days + 3 hours/day x 19 days).

The average number of external part-time workers is 0.75 people 114 h / 151 h. We round the result to the nearest tenth - 0.8 people.

Consider the average number of employees according to the GPA, as well as the average number of employees under employment contracts. Don't count entrepreneurs pp. "b" clause 78, clause 81 of the Instructions.

Example. Calculation of the average number of employees according to the GAP

In June 2019, 1 person worked in the organization under a contract agreement. The contract is valid from May 24 to June 18 inclusive.

Number of employees according to GPA:

• for June 1 - 18 (18 days) - 1 person;
• for June 19 - 30 (12 days) - 0 people.

The average number of employees according to the GPD is 0.6 people. ((1 person x 18 days + 0 person x 12 days) / 30 days). Taking into account rounding - 1 person.

Example. Calculation of the average number of employees per month

For June 2019:

• average number of employees - 34 people;
• the average number of external part-time workers is 0.8 people;
• The average number of employees according to the GPD is 1 person.

The average number of employees in June was 35.8 people. (34 people + 0.8 people + 1 person). Taking into account rounding - 36 people.

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To calculate taxes and statistics, the average number of employees, abbreviated as SSN, is used. At its core, the average number of employees in an organization for a certain period. Basically, the calculation period is the calendar year. The reporting form for the SSC was approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@.

To correctly calculate the SCH, you need to know how many employees there are in the company and what the nature of their employment is. The procedure for calculating the SSC was approved by Rosstat Order No. 772 of November 22, 2017.

How to calculate the average number of employees

The average value for the year is calculated using the formula: TSS year = (TSP for January + TSP for February + … + TSP for December) / 12.

To calculate the monthly average of employees, add up their daily payroll number and divide the resulting value by the number of calendar days in a particular month. At the same time, do not forget that on weekends and holidays the total number of employees will be equal to the number of employees on the previous working day.

When calculating the SCH, follow the rules: an employee working on employment contract, is a whole unit, even if in fact he is on sick leave, on a business trip or does not work full time; The SSC does not include employees working under a GPC contract, hired on a part-time basis, as well as co-owners of the company who are not paid a salary by the company. Employees who have not worked full time are counted in proportion to the time they worked.

Example. Polis LLC has the following indicators of the monthly average:

• January - 1,
• February - 1,
• March - 3,
• April - 3,
• May - 5,
• June - 7,
• July - 7,
• August - 5,
• September – 4,
• October – 4,
• November – 4,
• December - 4.

TSS at the end of the year = (1 + 1 + 3 + 3 + 5 + 7 + 7 + 5 + 4 + 4 + 4 + 4) / 12 = 48 / 12 = 4.

Important! From the beginning of 2018, all employees who are on maternity leave or parental leave, but continue to work part-time or at home, while maintaining the right to receive social benefits, must be included in the calculation of the SSC (clause 79.1 of the Rosstat instructions No. 772).

SCN of part-time workers = ∑ (Employee hours worked per day / standard hourly duration of a working day * number of days worked) / number of working days in a month.

Example. Three employees at Bereg LLC worked part-time in October:

• one of them worked 2 hours a day for 21 working days. He is counted daily as 0.25 people (worked 2 hours / 8 hours according to the norm);
• three workers worked 4 hours a day for 15 and 10 working days. They count as 0.5 people (4/8).

TMR of part-time workers = (0.25 x 21 + 0.5 x 15 + 0.5 x 10) / 22 working days in October = 0.81. The company will take this value into account when determining the employees’ average wage

If an employee works part-time and is required by law to do so, count them as a full-time employee.

Some employees are not included in the SSC:

• women who were on leave due to pregnancy and childbirth;
• persons who were on leave to adopt a newborn directly from the maternity hospital, as well as on parental leave;
• employees studying at institutions of the Ministry of Education and who were on additional leave without pay, as well as those planning to enter these institutions;
• employees who were on leave without pay while taking entrance exams.

When to take the SSC

Details about the dates for submitting information about employees’ SSC are indicated in clause 3 of Art. 80 of the Tax Code of the Russian Federation and explained by letters of the Federal Tax Service No. 25-3-05/512 dated 07/09/2007 and No. CHD-6-25/535 dated 07/09/2007. Organizations submit a report:

• after its opening or reorganization, they take the SSC before the 20th day of the month following the month of registration or reorganization of the company;
• annually submit information on the SSC before January 20 for the ended calendar year;
• in case of liquidation of the company no later than the official closing date.

Individual entrepreneurs:

• Individual entrepreneurs who employ employees, along with all organizations, submit information about the SSC by January 20 for the ended calendar year;
• upon completion entrepreneurial activity Not later date official closure of the individual enterprise;
• Individual entrepreneurs do not submit a report on the occasion of their registration, as well as a report from the SSC at the end of the year, if there are no employees.

Fines according to the SSC

If you submit a report on the organization’s SSC on time, you will face a fine of 200 rubles for each unsubmitted document (Clause 1 of Article 126 of the Tax Code of the Russian Federation). The director of the company, as an official, will also be held administratively liable for delaying a report or providing distorted data in accordance with Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation and will impose a fine of 300 to 500 rubles.

Keep records of employees and submit reports on SSC in Kontur.Accounting - a convenient online service for maintaining records, calculating wages and benefits, and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.