One of the reports for the tax service that the head of the enterprise must submit is information about average number workers. Such a report contains data on a special form. Information is necessary to confirm the ability of an LLC or individual entrepreneur to work under simplified taxation systems, as well as to analyze insurance contributions of employers.

What is the average number of employees?

The very name “average number of employees” means the average number of personnel of a certain structural unit over a period of time (month, quarter, year). This concept does not include:

• employees who are on maternity leave;
• workers who are on leave due to the adoption of a newborn child from a maternity hospital;
• persons undergoing training in educational institutions, undergoing advanced training courses, in additional leave without maintaining wages;
• persons who enter educational institutions or take preparatory courses without pay;
• external part-time workers;
• employees working under a civil contract;
• workers who were transferred under a contract to another country;
• employees who transferred to another company;
• owners of the organization, if they are not hired personnel and do not receive payment for their work;
• employees who wrote a letter of resignation due to at will and stopped showing up for work.

Personnel who have been sent on a business trip, are on leave or on sick leave are taken into account when calculating the average headcount.

The average number of employees is determined based on the number of personnel indicated on the dates included in the billing period. To compile this report, each employee is counted once, while each calendar day records both working and absent employees for a specific reason.

How to find the average number of employees - formula

The average number of employees of an individual entrepreneur or LLC is calculated by summing the number of personnel for each calendar day, including holidays, weekend. As a result, the resulting number is divided by the number of calendar days in the month. Such data should be taken into account before...

Calculation algorithm

Formula for calculating the average number of employees:

, Where

• Sdn – the sum of list numbers for all days of the month;
• Kdn – number of calendar days in a month.

If there are holidays in a month, the number of days before the holiday is taken for calculation.

Since the payroll number for a day is considered to be the sum of those who showed up and those who did not show up for work, the same calculation can be obtained using another formula:

Both the first and second formulas will give the same result. All calculations are based on calendar time (man-days). When using these formulas, the following must be considered:

• if an employee spends less than a full day at his place, he is recorded in the report not as a whole unit for the time he worked, but in proportion to the period worked (an exception to this rule is persons who work on a reduced schedule established by law Russian Federation, for example, disabled people);
• persons whom the organization attracted under the terms of a separate contract (for example, military personnel) are recorded in the calculation as a whole unit according to the days spent at the workplace.

Calculation example

Let's consider the calculation of the average number of employees of Omega LLC for March 2016. The main staff consists of 20 people. 16 employees worked the entire month without any absences.

Purchasing Manager Bilous Yu.P. was on sick leave from 03.03 to 10.03, but it is included in the calculation as a whole unit, since employees who did not come to work due to illness are still recorded in the average number.

Kravchenko E.O. in the company is external part-time worker, so it is not taken into account. Bulatetskaya S.N. is in maternity leave, therefore it is also not recorded in the calculation. Titova E.S. did not miss a single day of work, but she worked 4 hours every day, so the calculation will be indicated in proportion to the time worked.

There are 31 days in March. The average headcount of Omega LLC will be: 16+1+20/31+4x31/8/31=18.2 people. This formula is also important for compiling.

Which employees are taken into account when compiling the average headcount?

When determining the average number of personnel, the following are considered whole units:

• employees who actually carried out work time in its place;
• persons who did not work due to production downtime;
• persons who were on business trips in Russia and other countries, if the organization continued to pay them salaries;
• employees who were on sick leave and submitted their sick leave certificate on time;
• persons on vacation (annual or additional);
• persons working part-time;
• employees who spent time in study leave with preservation wages;
• employees who were on vacation for 0.5 times according to the instructions of the administration;
• persons who took part in a strike or took time off for personal reasons;
• persons working on a rotational basis (if the schedule is specified in the employment contract);
• persons who are legally entitled to work part-time;
• employees who were on vacation with further dismissal (at the same time received).

Advice: individual entrepreneurs who do not have employees should not calculate the average number of employees.

Report submission deadlines

Information must be provided once a year before January 20 current year. In other words, such a report for 2016 must be submitted to the tax office before January 20, 2017 at the place of registration of the LLC or individual entrepreneur. The requirements apply to all enterprises, regardless of their form of ownership. The only exceptions are companies that have been registered recently. In this case, the report must be submitted by the 20th day of the month following the month the organization was created.

If the enterprise operated for less than a full year, the man-days for all months worked are summed up and still divided by 12 (the number of months in a year).

This principle should be used by companies that have worked less than a month. In this case, man-days for all time worked are added and divided by the calendar duration of the current month.

Advice: if a company has temporarily suspended its activities, this does not exempt it from the need to compile an average headcount and submit a report to the tax service.

Average headcount when opening an LLC

The average number of personnel when opening an LLC is necessary for accounting, taxation, and payment. The main purpose of filling out this form is to determine the method of reporting. For example, companies with an average workforce of more than 100 people must submit declarations electronically. If this figure is less than 100 workers, then submission is possible both electronically and in paper form.

Also, the average number of employees of an LLC is the basis for working under a simplified taxation system or for applying a single tax on imputed income.

If, when opening an LLC, you do not provide information to the tax office on the average number of employees on time (by the 20th day of the month following the month the LLC was opened), a fine of 200 rubles will be imposed on the company. You will also have to pay the manager, because the responsibility for timely submission of the form falls on his shoulders (from 300 to 500 rubles).

There are cases when, at the time of opening and functioning of an LLC, there is only one CEO. Even if he is on unpaid leave, he still needs to submit a form on the average number of staff. This requirement is mandatory for any LLC.

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The formula for calculating the average number of employees is simple. Companies that use automated employee accounting systems use programs to determine this indicator. The main thing is to submit the form to the tax service in a timely manner, otherwise a fine will be imposed on the company and the manager (ranging from 200-700 rubles).

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The main performance indicators of the company include information on the average number of employees. This calculation is made either by an accountant or a human resources employee. Headcount necessary when preparing reports to the Pension Fund, tax office, Rosstat, Federal Tax Service, etc. In addition, at the beginning of each year, business entities must submit a report. Let's look at how to calculate the average number of employees.

The average number is an indicator of the number of company employees who were employed in it, calculated on average for a certain period.

According to current standards By law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.

The average headcount report must also be sent to newly registered entities. The law provides for a special period for them - no later than the 20th day of the month following the month of registration of the company with the tax office. They also submit this report together with everyone else certain deadlines. This means that the average headcount for newly created organizations is presented twice.

This data is necessary when calculating taxes and other indicators, for example, the average monthly salary. In addition, the average headcount is a criterion that distinguishes between business entities when they submit reports to tax and extra-budgetary funds.

Important! Individual entrepreneurs who do not have employees are exempt from submitting these reports starting from January 1, 2014.

Where to submit and methods of sending reports

Existing regulations determine that the average number must be surrendered individual entrepreneurs at the place of their registration, that is, residence, and the organization - at its location. If the company has structural units, then she must report generally for all employees, including those employed in branches and separate departments.

This report can be filled out manually or using specialized programs and Internet services.

You can submit it to the tax office:

• By directly delivering a paper document to the inspector - in this case, you need to submit two forms, on one of them responsible person marks receipt and returns it to the company representative;
• The method of sending a report on paper by mail with a list of attachments;
• Using electronic document management - for this, the company must have an electronic digital signature and an electronic document flow program.

Depending on the region where the company is located, the Federal Tax Service may ask you to submit an electronic copy of it along with the paper document.

Deadlines for submitting the average headcount report

Let us note once again that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:

• For again organized organizations (IPs are not included here) - no later than the 20th day of the month following the one in which it was carried out.
• For operating organizations and entrepreneurs who have employees, information is provided once a year - before January 20 of the year following the reporting year.
• Upon liquidation of an LLC or closure of an individual entrepreneur These reports must be submitted before the established date of deregistration or liquidation.

How to calculate the average number of employees

The calculation of this indicator must be approached responsibly due to the importance it has for inspection bodies. When calculating it, you must use data from e and company employees, provision, etc.

Many specialized programs, if you enter all the necessary data into them, can calculate the average number of employees automatically. But it is advisable for a company specialist to know the methodology for calculating this indicator

Determining the number for each day of the month

First you need to find out the number of full-time employees in the company. On weekdays this value is equal to the number of people followed labor agreements, including those on business trips and on sick leave.

However, this volume does not take into account:

• External part-time workers;
• Workers with contract agreements;
• Employees on maternity leave or childcare leave;
• Employees on study leave without pay;
• Employees who, according to the contract, work part-time or part-time. At the same time, those for whom reduced working hours are fixed by law (for example, those employed in places with harmful conditions) are taken into account in the calculation;

Important! The number of employees on a day off is considered the same as on the last working day before it. This means that an employee fired on Friday is included in the calculation on Saturday and Sunday. Companies that do not have a single employment contract put “1” for the billing month, taking their manager into account, even if he does not receive a salary.

Monthly calculation of the number of full-time employees

This number is defined as the sum of the number of full-time employees for each day of the month, divided by the number of days in the month:

Chm=(D1+D2+…+D31)/Kd, where:

• D1, D2... – number of workers for each day of the month;
• Kd - number of days in a month.

Example. From March 1 to March 17, the company had 15 full-time employees. March 18th was , so the total number until the end of the month was 16 people.

We get: (15 people * 17 days + 16 people * 14 days) / 31 = (255+224)/31 = 15.45 We do not round the result.

Calculation of the average number of part-time employees

First, you need to calculate the total number of hours worked by part-time workers. In this case, days spent on vacation or sick leave are counted by the number of hours worked on the last day preceding this event.

Then the average number of such employees is determined. For this total amount The hours they worked in a month is divided by the product of the number of days of work in a month and the number of working hours per day.

Chn=Chs/Rch/Rd, where:

• Hours - the total number of hours per month worked by part-time employees;
• RF - the number of working hours per day, in accordance with the length of the working week, which is established in the company. So, if 40- hour week, then 8 hours are set, 7.2 hours are set for a 32-hour week, 4.8 hours are set if the week is 24 hours long;
• Рд - the number of days of work in a month, in accordance with the calendar.

Example. In March, the employee worked 24 days out of the entire month on a part-time basis. With a duration of 8 hours, this amounted to 4 hours a day.

Calculation: 24 days * 4 hours a day / 8 hour week / 24 = 96 / 8 / 24 = 0.5. the result obtained is not rounded.

Calculation of the average number of all employees per month

To determine the total number, you need to add the average number of full-time and part-time workers. The final value is rounded according to mathematical rules - more than 0.5 is rounded up, and less is discarded.

Chs = Chm+Chn, where:

• Chm - Received number of fully employed employees per month;
• Chn - Received number of part-time employees per month.

Example. Let’s take the initial data from the examples described above, where employees worked for the month of March.

Calculation: 15.45 + 0.5 = 15.95

Calculation of the average number per year

After the number has been calculated for each month, the average number for the entire year is determined.

To do this, the values ​​of all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.

Chg = (Chs1+Chs2+…+Chs12)/12, Where

• Chs1, Chs2... – the resulting average number for each month.

If the company was registered during the year and did not work for the entire period, then the total amount is still divided by 12.

In addition to the annual number, for some reports it is necessary to determine the quarterly number on average. It is done in a similar manner, only the total of the indicators for the quarter is divided by three.

An example of calculating the average number of employees of an organization

In this example, we have no part-time workers. Everyone works full time.

Penalty for failure to submit the average number

If a company or entrepreneur does not submit a report on time or does not submit a report at all average number, then the tax office may impose a fine of 200 rubles for each document (according to the Tax Code).

In addition, through the court, a fine of 300-500 rubles may be imposed on the guilty official for the same violation. (according to the Administrative Code).

However, even if the fine has been paid, the company or entrepreneur is still required to file it.

Also, failure to submit a report may be considered by the tax authorities as an aggravating circumstance if other similar violations occur. This, in turn, will entail double fines in the future.

Average headcount form 2016

(KND form 1110018).

What are the deadlines for submitting the average headcount to the tax office for companies that have just registered and for companies that are already operating.

The main performance indicators of the company include information on the average number of employees. This calculation is made either by an accountant or a human resources employee. The headcount is necessary when preparing reports to the Pension Fund, tax office, Rosstat, Federal Tax Service, etc. In addition, at the beginning of each year, business entities must submit a report. Let's look at how to calculate the average number of employees.

Who should provide information on the average number of employees

The average headcount is an indicator of the number of employees of a company who were employed in it, calculated on average for a certain period.

According to the current regulations of the law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.

The average headcount report must also be sent to newly registered entities. The law provides for a special period for them - no later than the 20th day of the month following the month of registration of the company with the tax office. They also submit this report together with everyone else within a certain time frame. This means that the average headcount for newly created organizations is presented twice.

This data is necessary when calculating taxes and other indicators, for example, the average monthly salary. In addition, the average headcount is a criterion that distinguishes between business entities when they submit reports to tax and extra-budgetary funds.

Important! Individual entrepreneurs who do not have employees are exempt from submitting these reports starting from January 1, 2014.

Where to submit and methods of sending reports

Existing regulations determine that the average number of employees must be submitted by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at their location. If a company has structural divisions, then it must report generally for all employees, including those employed in branches and separate departments.

This report can be filled out manually or using specialized programs and Internet services.

You can submit it to the tax office:

• By directly delivering a paper document to the inspector - in this case, you need to submit two forms, on one of them the responsible person puts a mark of receipt and returns it to the company representative
• Method of sending a report on paper by mail with a list of attachments
• Using electronic document management - for this the company must have an electronic digital signature and an electronic document flow program

Depending on the region where the company is located, the Federal Tax Service may ask you to submit an electronic copy of it along with the paper document.

Deadlines for submitting the average headcount report

Let us note once again that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:

How to calculate the average number of employees

The calculation of this indicator must be approached responsibly due to the importance it has for inspection bodies. When calculating it, it is necessary to use the data from the time sheet, orders for the hiring and dismissal of company employees, the provision of vacations, etc.

Many specialized programs, if you enter all the necessary data into them, can calculate the average number of employees automatically. But it is advisable for a company specialist to know the methodology for calculating this indicator

Determining the number for each day of the month

First you need to find out the number of full-time employees in the company. On weekdays, this value is equal to the number of people with whom employment agreements have been signed, including those on business trips and on sick leave.

However, this volume does not take into account:

• External part-timers
• Workers with contract agreements
• Employees on maternity or child care leave
• Employees on study leave without pay
• Employees who, according to the contract, work part-time or part-time. At the same time, those for whom reduced working hours are fixed by law (for example, those employed in places with hazardous conditions) are taken into account in the calculation

Important! The number of employees on a day off is considered the same as on the last working day before it. This means that an employee fired on Friday is included in the calculation on Saturday and Sunday. Companies that do not have a single employment contract put “1” for the billing month, taking their manager into account, even if he does not receive a salary.

Monthly calculation of the number of full-time employees

This number is defined as the sum of the number of full-time employees for each day of the month, divided by the number of days in the month:

H m = (D1 + D 2 + … + D 31) / K d , Where:

• D 1, D 2… - number of workers for each day of the month
• K d - number of days in a month

Example. The company had 15 full-time employees from March 1 to March 17. Was hired on March 18 new employee, so the total number by the end of the month was 16 people.

We get: (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45 We do not round the result.

Calculation of the average number of part-time employees

First, you need to calculate the total number of hours worked by part-time workers. In this case, days spent on vacation or sick leave are counted by the number of hours worked on the last day preceding this event.

Then the average number of such employees is determined. To do this, the total amount of hours worked by them in a month is divided by the product of the number of days of work in a month and the number of working hours per day.

Ch n = H s / R h / R d , Where:

• H s - the total number of hours per month worked by part-time employees
• R h - the number of working hours per day, in accordance with the length of the working week, which is established in the company. So, if a 40-hour week is used, then 8 hours are set, 7.2 hours are set for a 32-hour week, 4.8 hours are set if the week is 24 hours long
• R d - the number of days of work in a month, in accordance with the calendar

Example. In March, the employee worked 24 days out of the entire month on a part-time basis. With a duration of 8 hours, this amounted to 4 hours a day.

Calculation: 24 days x 4 hours a day / 8 hour week / 24 = 96 / 8 / 24 = 0.5 The result is not rounded.

Calculation of the average number of all employees per month

To determine the total number, you need to add the average number of full-time and part-time workers. The final value is rounded according to mathematical rules - more than 0.5 is rounded up, and less is discarded.

H s = H m + Ch n , Where:

• H m - Received number of full-time employees per month
• Chn - Received number of part-time employees per month

Example. Let’s take the initial data from the examples described above, where employees worked for the month of March.

Calculation: 15.45 + 0.5 = 15.95

Calculation of the average number per year

After the number has been calculated for each month, the average number for the entire year is determined.

To do this, the values ​​of all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.

Ch g = (H s1 + H s2 + … + H s12 ) / 12, where

• H s1 , H s2 … - the resulting average number for each month

If the company was registered during the year and did not work for the entire period, then the total amount is still divided by 12.

In addition to the annual number, for some reports it is necessary to determine the quarterly number on average. It is done in a similar manner, only the total of the indicators for the quarter is divided by three.

An example of calculating the average number of employees of an organization

In this example we have no part-time workers. Everyone works full time.

Penalty for failure to submit the average number

If a company or entrepreneur did not submit a report on average headcount on time or did not submit it at all, the tax office may impose a fine of 200 rubles for each document (according to the Tax Code of the Russian Federation).

In addition, through the court, a fine of 300-500 rubles may be imposed on the guilty official for the same violation. (according to the Administrative Code).

However, even if the fine has been paid, the company or entrepreneur is still required to file it.

Also, failure to submit a report may be considered by the tax authorities as an aggravating circumstance if other similar violations occur. This, in turn, will entail double fines in the future.