The average headcount (ASH) includes only employees for whom your company is their place of work. Therefore, part-time workers and part-time workers will not be included in the SSC.

TSS for a year, quarter and any other period of more than a month is calculated on the basis of TSS for each month of this period clauses 79.6, 79.7 of the Rosstat Instructions. For example, the average number of people in January - August is 23 people, and in September - December - 27. Then the average number of people 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 wage for a month, you need to add the average number of full-time workers and average number underemployed workers. Not fully employed are only those who work part-time by agreement. Those who are entitled to part-time work by law are counted as full-time workers. clause 79.3 of the Instructions.

The monthly average of full-time employees is calculated based on their payroll number for each calendar day of the month. paragraph 76 of the Instructions. For example, the payroll number from June 1 to June 21 is 30 people, and from June 22 to June 30 - 31 people. Then the TSS for June is 30.3 ((30 people x 21 days + 31 people x 9 days) / 30 days). Taking into account rounding - 30 people. clause 79.4 of the Instructions.

In the headcount, include all full-time employees who are registered in your company on a particular day. It does not matter whether the person worked that day, was on vacation or on sick leave. It is not necessary to take into account only workers on maternity leave, unpaid study holidays and unemployed people on parental leave. If an employee works on parental leave, he is included in the calculation clause 79.1 of the Instructions.

Headcount on weekends and holidays is equal to the number for the previous working day paragraph 76 of the Instructions. For example, an employee fired on Friday must be included in the payroll for Saturday and Sunday.

Example. Calculation average number per month

As of 08/01/2019, the organization had 24 full-time employees. On August 9, one of the workers went on maternity leave.

The number of employees on August 1 - 8 (8 days) is 24 people; on August 9 - 31 (23 days) - 23 people.

TSS for August, taking into account rounding - 23 people. ((24 people x 8 days + 23 people x 23 days) / 31 days).

Calculate the average number of part-time workers per month using the formula clause 79.3 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, take into account the same number of hours as the person worked on the last day before vacation or sick leave.

Example. Calculation of the average number of employees with part-time workers

As of April 1, 2019, the organization has 37 employees:

• 33 - full-time;
• two external part-time workers;
• two with part-time work, who worked 203 hours in April.

In April 2019 - working hours.

Calculation of the average value for April 2019

List of full-time employees:

• on April 1 - 18 and 23 - 30 (26 days) - 33 people;
• on April 19 - 22 (4 days) - 32 people.

The average number of full-time workers is 32.9 people. ((26 days x 33 people + 4 days x 32 people) / 30 days).

The average number of part-time workers is 1.2 people. (203 hours / 175 hours).

The average number of employees, taking into account rounding, is 34 people. (32.9 + 1.2).

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This cheat sheet will help you remember how to calculate the number of employees, as well as understand how the average number of employees differs from the average and when each of them is needed.

Average headcount

How is it calculated

The average number of employees is determined in accordance with the requirements of Rosstat. As the name of the indicator itself suggests, it is calculated based on payroll . For each working day of the month, it includes your employees, including those hired for temporary or seasonal work, both those present at their workplaces and those absent due to certain reasons, for example:

On a weekend or holiday, the payroll number is considered equal to the number for the previous working day.

Not included in the payroll external part-timers, as well as those with whom civil contracts have been concluded. There are also categories of workers who are included in the payroll, but are not taken into account when calculating the average payroll number. These include:

Women on maternity leave;

Persons on parental leave.

An internal part-time employee of an organization is counted once (as one person).

If all your employees work under conditions full employment, then, knowing the payroll number for each day, you can determine the average payroll number for the month:

Average number of full-time employees per month = Sum of the payroll number of fully employed workers for each day of the month/Number of calendar days in the month

If you have employees who work part-time work time By employment contract or by agreement with you, then their average number must be calculated in proportion to the time worked using the following formula:

Average number of part-time workers per month = (Time worked by part-time workers per month (in hours)/Usual working day in the organization in hours)/Number of working days in a month

Example: Let's say your organization operates on a regular schedule: 5 days a week with an 8-hour workday. And you have one employee who in a particular month worked only 3 weeks, 3 working days each, and another employee who worked 4 hours each working day for the entire month. There were 23 working days in the month. Then the average number of these workers will be:

8 hours x 3 work. days x 3 weeks + 4 hours x 23 work. days / 23 working hours day = 0.891 =1

For sick days and vacation days of part-time employees, the same number of hours is taken into account as on their previous working day.

Employees who work part-time at the initiative of the employer, as well as those for whom such a work schedule is established by law, for example workers aged 15-17 years, are included in the calculation as whole units, that is, taken into account according to the same rules as full-time workers.

Having information about the average number of now all employees for each month, you can calculate the figure for the year, which is rounded to the nearest whole number:

Average number of employees for the year = (Sum of average number of fully employed workers for all months + Sum of average number of part-time workers for all months)/ 12 months

By the way, if your organization was created only in 2013 and did not work whole year, then when calculating the average headcount, the divisor of the final formula should still be 12 months.

When else might you need average staffing?

The average number of employees must also be determined, in particular:

Average number

How is it calculated

The average number is formed from the average number of employees, the average number of external part-time workers and those “working” according to the GAP. How to calculate the average number of employees per month and per year is described above. To calculate part-time workers per month, the same formula is used as for those working on the terms part-time work. The resulting values ​​do not need to be rounded to whole numbers, but can be left for further calculations with an accuracy of one decimal place. And the average number of persons with whom GPAs have been concluded for the performance of work or provision of services per month is calculated similarly to the average number of employees based on the duration of the contract.

If the GPA was concluded with your employee (with whom you also have an employment contract), then this employee is taken into account only when calculating the average number of employees2.

Average annual indicators for both part-time workers and those “working” according to the GAP are calculated using the formula:

Average number of external part-time workers (persons with whom the GPA is concluded) for the year = Sum of the average number of external part-time workers (persons with whom the GPA are concluded) for all months
/ 12 months

And when you know all three average indicators for the year (for employees, external part-time workers and those “working” according to the GAP), then, summing them up, you will get the same average number their employees.

When might an average number be needed?

The value of the indicator “average number of employees”:

1. calculated to check compliance with the conditions of application of the simplified tax system, UTII, unified agricultural tax and the patent taxation system;
2. used by tax assessors who calculate tax based on the physical indicator “number of employees, including individual entrepreneurs”;
3. used by entrepreneurs on a patent when calculating tax if the potential annual income is determined depending on the average number of employees.

Thanks to the 2013 amendments entrepreneurs those working alone do not have to submit information about the average number of employees for the past year. But earlier, because of a fine of 200 rubles. entrepreneurs sometimes went to court.

The organizations employ core employees, persons employed under civil contracts, and part-time workers. During the submission, the accountant needs to calculate the average number of employees of the enterprise (ASH) and separately display all categories of employed persons. Read on for more details on how to do this.

Why is this necessary?

Calculation of the average number of employees is carried out in situations where it is necessary to determine:

This indicator should not be confused with the average number. It is calculated:

• when filling out the annual statistical form;
• when submitting tax returns;
• in cases where an enterprise is exempt from paying UST for amounts not exceeding one hundred thousand rubles during the current period;
• when applying special tax rates by organizations that operate in the IT field;
• when calculating the share of profit of individual representative offices;
• when determining the right to use the simplified tax system;
• in case of exemption from property tax;
• when filling out form No. 4 “FSS Statement”;
• when filling out a report on voluntary contributions individual categories policyholders.

External part-timers

How to calculate the average number of part-time workers? There are two methods: direct and simplified calculation. The first determines the total number of days of work by dividing the number of hours in a month by the length of the day. The latter indicator depends on the length of the week. The monthly average is the quotient of the ratio of the number of days worked and the number of employed persons.

When using a simplified calculation scheme, the working time of part-time workers is divided by the length of the day. Then the resulting value is multiplied by the number of days in the month. The final result is divided by the number of days of work in the period.

Minor employees, disabled people of І and ІІ groups. do not apply to part-time workers, since they are legally required to work part-time. The number of such employed persons is taken into account in the main composition. The calculation of the average, examples of which will be presented below, does not include the time of vacations, downtime, illness, participation in strikes, including due to the fault of other persons.

Ivanov worked in the organization for 20 days, 4 hours each, Petrov - 18 days, 5 hours each, Sidorov - 21 days, 4.5 hours each. There were 20 working days. The average number of temporary employees is:

• direct count: [(20 x 4 + 18 x 5 + 21 x 4.5) : 8] : 20 = 1.65 people;
• simplified scheme: (4: 8) x 20 + (5: 8) x 18 + (4.5: 8) x 21 = 1.65 people.

Example 1

The company employs 4 external part-time workers. Data on employed persons is presented in the table below. The working day is 8 hours. In January, 17 days were worked. Let's calculate how many part-time workers work in the organization using a simplified method.

• Ivanova: 4: 8 = 0.5 people;
• Petrova: 8: 8 = 1 person;
• Sidorova: 3: 8 = 0.38 people;
• Alekhina N.D.: 2.5: 8 = 0.31 people.

Let's determine the number of man-days worked:

• 0.5 x 17 + 1 x 8 + 0.38 x 17 + 0.31 x 17 = 28.23.

• 28.23: 17 = 1.66 people.

Persons working under civil contracts

The procedure for calculating the average number of employees is the same as in the previous example. Such employees are counted as whole units. The RFR is determined by adding similar indicators for all periods and dividing the amount by the number of months. The following are excluded from the calculation:

• Individual entrepreneur without forming a legal entity;
• employees with whom the organization does not have contracts;
• persons with whom contracts for the transfer of property rights have been concluded.

IN non-working days the value of the indicator for the previous day is applied.

Example 2

Let's supplement the conditions of the previous problem. In January 2015, the company entered into agreements with three employees:

• From 09.01 to 26.01 - with Starny I.I.
• From 10.01 to 28.02 - with Alekseev N.R.
• From 12.01 to 31.03 - with Ilyushechkin R.O.

In January, 31 jobs. In total, the organization employed 62 contract workers. SRCh is: 62: 31 = 2 people.

Example 3

The organization entered into civil contracts in October 2014 with three employees for the periods:

• from 02 to 15 October;
• from 09 to 20 October;
• from 17 to 29 October.

• 01.1: 0 work.
• 02.10-08.10: 1 x 7 = 7 work. (on weekends, the value of the indicator for the previous working day is applied, that is, 1).
• 09.10-15.10: 2 x 7 = 14 work.
• 16.10: 1 work.
• 10.17-10.21: 2 x 5 = 10 work.
• 22.10-29.10: 8 work.

TOTAL: 7 + 14 + 1 + 10 + 8 = 40 workers.

Calculation accuracy

During the calculation process, a situation may arise when some data has fractional values. In order not to distort reporting results, it is better not to round them. The exception is cases when the results obtained will not be included in further calculations. For example, in cases where accounting simply needs to know the average number of employed persons.

Calculation of the number of workers

Data on the average number of employees is used by statistical authorities to display the number of employed persons by territory and economic sector. Data legal entities and their units are collected using a single methodology. The reporting separately highlights the average number of employed employees, the number of part-time workers and persons working under contracts.

The general formula is as follows:

• Average number of workers = average number of employees + average number of part-time workers + average number of persons working under civil law acts.

Example 4

Let us supplement the conditions of task No. 2. Let us assume that the average number of employed persons was 52.3 people in January 2015. How to calculate the average number of employees per month? Using the above formula. The number of part-time workers was calculated in example 1, and the number of people working under contracts was calculated in example 2.

• SRCh = 52.3 + 1.66 + 2 = 55.96 people.

How to calculate the average number of employees for a quarter, half a year, year? In a similar way. It is necessary to summarize the data for each month of the period under review, and then divide the result by their number.

Alternative methods

How to calculate the average number of employees per year? Sum up the indicator data for calendar months, and then divide the resulting value by 12. This method provides clear numbers, but requires a labor-intensive process. During the calculation process, the entire working time sheet is analyzed.

The organization's employees for the year amounted to 250 people. In addition, the company registered:

• Two external part-time workers at 0.5 rate, who worked for 7 full months.
• Another part-time worker worked part-time all year.
• 3 people worked part-time for 5 months at 0.5 rate.
• Under the contracts, 10 people were employed for the period from February to September, 5 people - from April to December; 7 people - from June to November. Everyone worked full months.

• SRF = 250 + (2 x 0.5 x 7 + 1 x 0.5 x 12 + 3 x 0.5 x 6) : 12 + (10 x 8 + 5 x 9 + 7 x 6) : 12 = 265, 7 or 266 people.

Thus, in annual terms, 1.8 people worked in the organization. part-time and 13.9 people. - according to contracts.

In practice, other calculation methods are used. If data is available for the beginning and end of the period, then the RFR is calculated as the arithmetic mean.

Example

Known data on the number of employees:

• at the beginning of the year - 280 people;
• as of 01.04 - 296;
• as of 01.06 - 288;
• on 01.10 - 308;
• as of December 31 - 284 people.

Let's determine the RF for the year:

• : (5 - 1) = 294 people.

If data are known only for January and December, then the RFR would be calculated as the arithmetic mean:

• SRCh = (280 + 284) : 2 = 282 people.

Both results provide approximate figures, but are often used in practice.

Average headcount (ASH)

This indicator includes employees who performed temporary and permanent job who received wages for one or more days. Persons who showed up for work and those who were absent are taken into account:

• in connection with a business trip;
• due to illness;
• in connection with the performance of government duties;
• aimed at improving qualifications in educational institutions;
• students, graduate students, who are retained wage;
• those on basic parental leave, “at their own expense”;
• due to strikes, provided that if the employee did not participate in them.

Employees holding more than one position or registered as part-time employees are taken into account as whole units when calculating the average payroll indicator. The data is taken from the time sheet. The monthly indicator is determined by adding data for calendar days. The value of the coefficient on holidays and weekends is assumed to be equal to the indicator for the previous working day.

Average number employees for the year = (NW Jan. + NW Feb. + … NW Dec.): 12.

The monthly indicator is calculated in a similar way: the number of employees for each calendar day is divided by the number of days worked. If the calculated value is fractional, then the report indicates the NPV with rounding. Tax data for the previous year is submitted by January 20 of the current year. There is a more convenient calculation method. First, the number of full-time workers is determined, and then those who work several hours. The sum of these two indicators is calculated separately for each month, quarter and year.

The following are excluded from the calculation:

• external part-time workers;
• persons who entered into a contract for vocational training with the payment of a scholarship;
• owners of the organization who did not receive salaries;
• lawyers;
• employees who are on maternity leave;
• student employees who were on additional leave without pay;
• persons who work under contracts;
• employees sent to work in another country;
• persons who have written a letter of resignation and are working the remaining time.

Algorithm

Part-time workers are counted in direct proportion to the hours worked, but are shown in the report as whole units. If an organization has two employees working the same number of 4-hour days, they are counted as a full-time unit. This situation is rare. Typically, in large enterprises, the number of hours worked and days worked do not match. In such situations, a different formula is used:

Average number of persons = number of people worked/hour. in the period: length of day: number of calendar days.

The length of the day is calculated based on the working week. If the schedule provides for 40 hours of work per week, then the length of the day is 8 hours, etc.

Example 5

The list number of employed persons at the enterprise from June 1 to June 15 was 100 people, and in the second half of the month - 150 people. During the period under review, two employees were on maternity leave. According to the rules, they are excluded from the calculation. All other employees were hired full time.

• 15 days x 98 people + 148 people x 15 days = 3690 people
• NHR: 3690: 31 = 119.032, or 119 people.

Activities

How to correctly calculate the average annual number of employees for form P-4? This report displays data by organizational divisions and activities. Employees involved in the overhaul of equipment, which is carried out on our own, are not allocated to a separate group, but are taken into account by type of activity. Also, the report should not display separately auxiliary types of work: employees of management departments, administration, accounting, security services, and communications. They are considered as core employees.

A company often needs to calculate the average number of employees in order to fulfill its reporting obligations or when choosing a taxation procedure (for example, to apply the simplified tax system, the average number of employees in a company should be no more than 100 people); also, based on the indicators of the average number of employees, an enterprise can be classified categorized as small, medium or micro. After a year, the company must notify the tax inspectorate about the average number of employees, for which it must submit a declaration to the tax authority in the form KND 1110018 at the location of the enterprise by January 20 at the location of the enterprise (individual entrepreneurs with hired employees - at the place of residence). False information about the average number of employees or untimely submission/failure to submit information to the tax office entails administrative liability (fine of 300 rubles).

Enterprises with separate divisions indicate in their report the average number of employees as a whole (taking into account the number of individual divisions), but in order to be able to apply benefits for VAT, land and property taxes, it is already necessary to know the average number of employees. Average number is a more capacious concept than the average number, which consists of three components:

• Average number of external part-time workers.
• Average number of employees.
• Average number of employees working per prisoner civil contracts.

According to the standards of the Instructions for filling out federal statistical monitoring of information on wages and the number of employees, which were approved by order of Rosstat in 2008, the average payroll number for each calendar day includes:

• Employees absent to care for a sick family member or due to illness (confirmed by sick leave).
• Employees who actually came to the workplace.
• Persons who are absent from work due to being on public works or working from home.
• Employees working on a shift basis.
• Persons temporarily hired to replace an employee who is absent for any reason.
• Persons who are absent from work due to organizational downtime.
• Employees who are sent for advanced training with a break from work activities.
• Workers participating in strikes, rallies, under investigation before a court decision, and absenteeism.
• Persons who are hired part-time or part-time (half a unit).
• Employees who received a day off (time off) for overtime or previously worked time.
• Students who are hired for a position for the period of practical training.

Formula for calculating the average number of employees

The average headcount for the month is calculated using daily headcount ratios. To do this, use a working time sheet, which must reflect all changes in personnel.

The calculation is carried out for employees who work the entire working day (P1) and separately for employees who work only part of the working day (P2).

To calculate them, the formulas are used: Ch1 ​​= Ch: D. Where Ch is the payroll number for the entire calendar month, D is the number of calendar days in the billing month.

In fact, when calculating, the arithmetic average of the payroll number for the month is calculated, after calculating the number of employees for the first day of the month, the number of each subsequent day until the end of the month is added to it, while holidays and weekends are necessarily included in this calculation. The number for these days is indicated similarly to the data of the previous working day.

Second formula: Ch2 = T: Tdn: Drab. Where T is the sum of all hours worked in a calendar month, Drab is the number of working days in a calendar month, and Tdn is the duration of one working day in hours.

If employees, at the initiative of the employer, are transferred to part-time work, then for calculation they are taken as a unit. Internal part-time workers and employees who work at the enterprise at several rates or at half the rate at once are also taken as a unit for calculation and these indicators are taken into account in calculating the average number of employees. By adding up the indicators Ch1 and Ch2, you can get the average number of employees per month.

To calculate the average number of employees for a quarter, 9 months, six months or a year, it is necessary to add up the average number of employees for the corresponding months, and then divide the resulting value by 3, 6, 9 or 12. In cases where the organization has been operating for less than a full year, the value of the average number workers are still divided by 12.

Today there is a large number of special programs for calculating the coefficient of the average number of employees, for example, “1C salary-personnel”. You can also find forms for automatic calculations on the Internet on online services, for example, on the official website of Bukhsoft.

Let's look at examples of calculating the average number of employees.

Example 1

In the company, employees' workload changed several times within one month; the number of employees at the beginning of the month was 21 people working at full time 8 hours a day, and from the 18th, three people’s workload decreased by 4 hours. Let's calculate the average headcount for 3 employees for 10 days: for each working day, 1 employee is counted as 0.5 people, so 3 employees are 1.5 people, then 1.5 × 10 = 15 man-days. 10 people worked full time: 21 - 3 = 19 people. Therefore, we get: (15+19) / 24 = 1.41, where 24 is the number of working days in this month, 21 + 1.41 = 22 average number of employees.

Example 2

The company has 20 employees, 16 of whom have worked for a full month. Employee Ivanov from 4.03 to 11.03. was on sick leave, so he is included in the calculation as a whole unit for each day, and employee Petrov is an external part-time worker, and he is not included in the average headcount. Employee Sidorova is on maternity leave, so she is not included in the average headcount, and employee Sergeev worked the entire month only 4 hours a day; when calculating, he will be taken into account in proportion to his time worked. As a result, the monthly average number of employees will be: 16 + 1 + 20 / 31 + 4 * 31 / 8 / 31 = 16 + 1 + 0.7 + 0.5 = 18.2 people.

Example 3

The number of employees of the enterprise from May 1 to May 15 was 100 people, and from May 16 to May 30 – 150 people. In May, two employees of the company were on maternity leave, and all employees of the company were hired full-time in May. Thus, the average number of employees of the enterprise for the month (May) will be: 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days = 3690 people. The 3,690 people must then be divided by 31 calendar days, resulting in a total of 119,032 people. The resulting figure is rounded to the nearest whole number, resulting in 119 people.

Exceptions

Employees who are:

• On paid leave in connection with the birth or adoption of a child, pregnancy.
• On parental leave until the child reaches one and a half years of age.
• On leave without pay for studying or passing entrance exams in educational institutions.

Military personnel and prisoners who work under special contracts concluded with government agencies, are counted in whole units for each working day.

Often when calculating, a fractional number is obtained, which is necessary in mandatory round up. Rounding of the average number of employees is carried out according to the following principles:

• If there is a four or a smaller digit after the decimal point, then the integer is left unchanged, and the signs after the decimal point are removed.
• If there is five or a higher digit after the decimal point, then I add one to the whole number and remove the signs after the decimal point.

It is necessary to keep in mind that only the final figure that is entered in the tax report is rounded, while intermediate results are not subject to rounding.

How to calculate the average number for civil contracts and part-time workers

To calculate the average number of employees of a company who are external part-time workers, it is necessary to accurately calculate the working time spent by them in hours and use an algorithm similar to the calculations used to find the average number of employees who did not work in full. And the average number of employees performing their duties under civil contracts is calculated using the same algorithm as for calculating the average number of employees who have worked their full working day. They are indicated in the timesheet as a unit per day of the period, which is indicated in calendar days in the terms of the contract. By adding up all three indicators, you can get the average number of enterprises.

It is calculated:

• when filling out the annual statistical form;
• when submitting tax returns;
• in cases where an enterprise is exempt from paying UST for amounts not exceeding one hundred thousand rubles during the current period;
• when applying special tax rates by organizations that operate in the IT field;
• when calculating profit share separate divisions, individual representative offices;
• when determining the right to use the simplified tax system;
• in case of exemption from property tax;
• when filling out form No. 4 “FSS Statement”;
• when filling out a report on voluntary contributions of certain categories of policyholders.

Average number of employees

Attention

Russian Tax Courier", 2005, N 13-14 Norm of the Tax Code Article 346.12. “Organizations and individual entrepreneurs whose average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people have no right to apply the simplified taxation system.” The average number of employees is used only when calculating the single tax paid under the simplified taxation system. This indicator is a criterion that determines the possibility of using organizations and individual entrepreneurs this special regime.

Average number of employees per year

• To calculate contributions to the Pension Fund on a regressive scale;
• In order to submit data for the transition to a simplified form of taxation;
• To confirm the conditions for the application of UTII, the unified agricultural tax and the patent taxation system;
• To enter information into statistical forms No. P-4 and No. PM, as well as for other purposes.
If you have not yet registered an organization, the easiest way to do this is using online services, which will help you generate all the necessary documents for free:

• for individual entrepreneur registration
• LLC registration

If you already have an organization and you are thinking about how to simplify and automate accounting and reporting, then the following online services will come to the rescue, which will completely replace an accountant in your company and save a lot of money and time.

Calculation of the average number of employees (examples)

Useful advice When calculating the headcount, those employees who work part-time, one and a half times, receive additional pay or work part-time are counted as one whole unit. Sources:

• Order of Rosstat 12.11.2008 No. 278
• how to determine the average number of employees
• Calculation of the average number of employees

To calculate taxes, every entrepreneur and organization must know the average number of its employees. This indicator is indicated when submitting reports to the Social Insurance Fund.
It is needed in order to calculate contributions Pension Fund use a regressive scale. This indicator indicates whether the company can qualify for a simplified form of taxation. The calculation of the average number of employees of an enterprise is carried out for a certain period: half a year, quarter or month.

Calculation of the average number of employees (examples, calculation formula)

All reporting is generated automatically, signed electronically and sent automatically online.

• Accounting for individual entrepreneurs
• Bookkeeping for LLC

It is ideal for individual entrepreneurs or LLCs on the simplified tax system, UTII, PSN, TS, OSNO. Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it has become! The procedure for calculating the indicator for a month, year The average number of employees can be calculated based on the following indicators:

• Average number of employees;
• Average number of part-time freelancers;
• The average number of employees who work according to the GPA.

If the enterprise employs only full-time employees, then the average number of employees on the payroll, which will coincide with the average, will be sufficient.

How to calculate the average number of employees

Instruction 1 Calculate the number of employees for specific date. The list of employees for each calendar day consists of all employees working under an employment contract. All employees who went to work and were absent due to business trips, sick leave, vacation, etc. are summed up.

Important

Those who work part-time from other enterprises, under a civil contract, sent to work in another enterprise, and who are undergoing training to improve their qualifications are deducted from the payroll. 2 Calculate the average number of employees of the enterprise per month. All women who are in this month in maternity leave. To obtain the average number of employees for a month, it is necessary to sum up the number of employees for each day of the month and divide by the number of days in the month.

Accounting info

Example: The average number of employees of the enterprise was: in July - 498 people, in August - 500 and in September - 502 people. In this case, the number of employees for the 3rd quarter will be 500 people ((498 + 500 + 502) : 3). Calculation for 6, 9 or 12 months The average number of employees for any specific period of time is calculated as follows: the average number of employees for all months of the reporting year is added up and the result is divided by the corresponding number of months.

If the enterprise operated for less than a full year, then to determine the average number of employees for the year, you need to add up the number of employees for all months of operation of the enterprise and divide the result by 12.

How to calculate the average number of employees

• those who worked on business trips;
• disabled people who did not show up for work;
• being tested, etc.

It is important to note that external part-time workers, persons in student leave, women on maternity leave, as well as those caring for a child, are not taken into account in this calculation. Let's look at an example. The average headcount by month is:

• January – 345;
• February – 342;
• March – 345;
• April – 344;
• May – 345;
• June – 342;
• July – 342;
• August – 341;
• September – 348;
• October – 350;
• November – 351;
• December – 352.

The average headcount for the year will be: (345 + 342 + 345 + 344 + 345 + 342 + 342 + 341 + 348 + 350 + 351 + 352) / 12 = 346.

How to calculate the average number of employees example

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Please note that this number also includes the owners of the enterprise if they are paid wages. Vacationers who have been granted another labor leave; employees on sick leave or absent due to official needs (business trips) are also taken into account in the calculation. 4 Add up the payroll number for each day of a certain month and divide it by the number of calendar days in it. Round the resulting value to whole units. This will be the average value for the given month.

How to calculate the average number of employees example

Calculation of the average number of employees who performed work under civil contracts (SCHdog) for a month The procedure for calculating SChdog is similar to the procedure for calculating SChfull (see paragraph 1 of the algorithm). Stage IV. Calculation of the average number of employees of an organization The average number of employees per month (SChmos) is determined by the formula: SChmes = SChmes + SChsovm + SChdog. The average number of employees for the tax (reporting) period (ASper) is determined as follows.
The average number for each month of this period is summed up, and then the resulting value is divided by the number of calendar months in this period: SChper = (SChmos(1) + SChmes(2)… + … + SChmes(N)) : n, where n is the number calendar months in the period for which the average number is determined. Explanations for the algorithm The procedure for determining the average number of employees of an organization is given in paragraphs 83 - 89 of Resolution No. 50.

How to calculate the average number of employees for a quarter example

1. Define total number man-days worked by these employees. To do this, the total number of man-hours worked during the reporting month is divided by the length of the working day. In this case, the length of the working week should be taken into account. Example: 24 hours - for 4 hours (hours) (with a 6-day working week) either by 4.8 hours (for 5 days); 36 hours - for 6 hours (for 6 days) or for 7.2 hours (for 5 days); 40 hours - for 6.67 hours or 8 h respectively.
2. After this, the average number of workers who were part-time for the reporting month is calculated, taking into account their full-time employment.
   To do this, the number of person-days worked is divided by the number of calendar working days in the reporting month.