2.1. The accounting number of full-time employees includes all employees who entered into a written employment agreement (contract) and performed permanent, temporary or seasonal work for one day or more, as well as the owners of the enterprise, if, in addition to income, they received wages at this enterprise.
2.2. The accounting number of full-time employees is determined at a certain date of the reporting period, for example, on the first or last day of the month, including hired employees and excluding those who left on that day.
If the enterprise on the date specified in the state statistical observation form was not working for any reason (weekend or holiday, for natural, technical and economic reasons), the accounting number of employees is reflected as of the last day of work that preceded this date.
2.3. The accounting number of full-time employees for each calendar day takes into account persons who actually worked and are also absent from work for any reason, that is, all employees who are in an employment relationship, regardless of the type of employment contract.
2.4. The accounting quantity includes full-time employees who:
2.4.1 actually showed up for work, including those who did not work due to downtime;
2.4.2 hired for a probationary period;
2.4.3 accepted or transferred at the initiative of the administration to work part-time or part-time.
In the accounting quantity, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon enrollment.
Employees hired and transferred to work on a part-time (weekly) basis do not include those categories of employees who, in accordance with the law, have reduced working hours, in particular: employees under 18 years of age; those employed in jobs with hazardous working conditions; women who are given additional breaks from work to feed their children, other categories of workers;
2.4.4 are on business trips, including foreign ones;
2.4.5 entered into an employment contract with an enterprise to perform work at home with personal labor (homeworkers). In the accounting number of full-time workers, homeworkers are included for each calendar day as whole units;
2.4.6 accepted to replace employees who are temporarily absent (due to illness, leave due to pregnancy and childbirth, leave to care for a child until he or she reaches the age established by current legislation or a collective agreement, and for other reasons);
2.4.7 work in accordance with contracts (directives, orders) outside the enterprise;
2.4.9 accepted for permanent work in the direction of the state employment service in accordance with an agreement with the employer on the provision of subsidies for the creation of additional jobs for the employment of the unemployed;
2.4.10 foreign citizens, if they are registered in accordance with national legislation and receive wages;
2.4.11 full-time students of educational institutions, graduate students, as well as students of vocational educational institutions with whom employment contracts have been concluded.
2.5. The accounting number of employees also includes employees who were temporarily absent for the following reasons:
2.5.1 did not show up for work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability);
2.5.2 in connection with the performance of state or public duties;
2.5.3 temporarily transferred to work at another enterprise on the basis of agreements between business entities;
2.5.4 sent away from work to educational institutions for advanced training or mastering a new profession (specialty), retraining and internship at other enterprises or abroad;
2.5.5 are studying in educational institutions, postgraduate schools, and are on vacation in connection with their studies, admission to educational institutions, or who did not show up for work on the additional free days provided to them, regardless of their pay;
2.5.6 are on annual basic and additional sabbatical leaves granted in accordance with the law, collective agreement and employment agreement (contract);
2.5.7 are on leave without pay by agreement of the parties and in other cases provided for by law, as well as on leave at the initiative of the administration;
2.5.8 are on leave due to pregnancy and childbirth;
2.5.9 are on leave to care for a child until he reaches the age provided for by current legislation or the collective agreement of the enterprise, including those who adopted a newborn child directly from the maternity hospital;
2.5.10 have a day off according to the work schedule of the enterprise;
2.5.11 received a day of rest for working on weekends, holidays and non-working days;
2.5.12 take part in strikes;
2.5.13 carried out absenteeism;
2.5.14 are suspended from exercising their powers;
2.5.15 are under investigation pending a court decision.
2.6. The following categories are not included in the accounting number of full-time employees:
2.6.1 hired part-time from other enterprises.
An employee who receives two or one and a half pay rates at one enterprise, that is, a part-time employee at the same enterprise where his main place of work (internal part-time job), or less than one pay rate, is counted as one individual in the accounting number of full-time employees;
2.6.2 involved in the performance of work under civil contracts (contracts).
An employee who is on the register of an enterprise and has entered into a civil contract with the same employer is counted in the accounting and average number of employees once at the place of his main job and is not counted in the number of employees under civil contracts;
2.6.3 transferred from other enterprises according to agreements between business entities;
2.6.4 students, students of vocational educational institutions who undergo industrial training and practical training at the enterprise in accordance with agreements on the provision of jobs for these purposes;
2.6.5 persons sent by enterprises for off-the-job training in educational institutions, who receive only a scholarship at the expense of these enterprises;
2.6.6 persons who are trained at the expense of funds provided in the consolidated construction estimates to work in enterprises that will be put into operation;
2.6.7 employees who submitted notices of resignation and stopped working before the end of the notice period or who stopped working without warning the administration. They are excluded from the employee register from the first day of absence from work.
“Methodological instructions on statistics of the number and wages of hired workers Approved by order of the DSS of the Republic of Moldova No. ...”
Guidelines for statistics
number and wages of employees
Approved by order of the DSS of the Republic of Moldova No. 87 dated July 29, 2004
GENERAL PROVISIONS
1. These instructions are intended to provide guidance in the preparation of reporting on
labor by enterprises, institutions, organizations2 using hired labor,
regardless of ownership and legal form.
Note:
1. In accordance with the Labor Code of the Republic of Moldova, Article 1, an employee is an individual who performs work corresponding to a certain specialty, qualification or position, and receives wages on the basis of an individual employment contract.
2. The organizational and legal form and form of ownership are determined in accordance with the statutory documents of the enterprise.
2. Labor reporting is completed by all enterprises that are legal entities, as well as their separate divisions - branches and representative offices, as well as enterprises with the right of an individual that use hired labor on a permanent basis.
Branches and representative offices (which, in accordance with current legislation, have a separate balance sheet and the right to open sub-accounts), in agreement with the parent company, submit separate reports to the statistical services at their location. The parent company submits a report to the statistical service at its location without data on branches and representative offices.
Note:
When new branches and representative offices arise (establish), the parent enterprise notifies the central statistical office of the republic about this. In addition, once a year, the parent company submits to the statistical office at its location lists of branches and representative offices containing basic labor statistics (headcount and payroll) as well as identification data (mailing address, etc.).
Data on structural units, non-independent divisions (productions, workshops, sites, farms, teams, units, bureaus, laboratories, etc.) are included in the labor report of the enterprise on whose balance sheet they are located.
3. Statistical reporting on labor is compiled strictly for the established calendar reporting period of time: month, quarter and year. A monthly report is compiled for the period from the first to the last (inclusive) day of the reporting month, an annual report is compiled for the period from January 1 to December 31.
4. Labor reports are submitted within the time limits and to the addresses provided for in the approved forms.
Submission of statistical reports later than the established deadlines is a violation of reporting discipline.
5. The main requirements for drawing up statistical reports are: completeness of the report and reliability of the reporting data. Managers and other officials of enterprises, regardless of their form of ownership, bear personal responsibility for the accuracy of data in reports and the timeliness of submission of reports.
The amount and nature of the administrative penalty (for late or inaccurate information provided) are determined in accordance with the “Code of Administrative Offenses” Article 231/2.
6. Statistical reports are filled out on the basis of primary accounting (technical operational documentation) and accounting records of the enterprise, especially time sheets and payroll records.
7. If there were organizational changes during the reporting period, the data is filled in as follows:
7.1. In the case of transfer of individual workshops (or other divisions) from one enterprise to another, then in the report of the transferring enterprise, the specified data is excluded and included in the report of the enterprise into which these structural divisions were accepted;
7.2. In the event of a merger or division of an enterprise, the data is presented in a new organizational structure with data from the beginning of the year;
7.3. If any division is liquidated during the reporting period, data prior to its liquidation are not excluded from the enterprise’s reporting;
7.4. When the organizational and legal form of an enterprise changes, data on the new status of the enterprise is taken into account from the month in which this change occurred; data for previous months from the beginning of the year in the previous status are not excluded from labor reporting.
8. If errors and other distortions are identified in labor reporting, the reporting data is corrected by enterprises: in reports for the reporting period (month, quarter, year) in which additions and other distortions were made, in the cumulative totals of this report, and also in all subsequent reports.
Part 1. LIST OF EMPLOYEES
9. The list of employees of the enterprise includes all employees who have an employment contract for a specific (fixed-term) or indefinite period: i.e. hired for one day or more from the day they were hired (accepted for permanent, seasonal, temporary, to perform a specific job, etc.). In this case, both actually working persons and those temporarily not working are taken into account, including those who have retained a formal attachment to work (whose individual employment contract has been suspended, etc.).
10. The payroll includes:
10.1. Employees who actually showed up for work, including those who did not work due to downtime;
10.2. Employees hired on a probationary period. These workers must be included in the payroll from the first day of going to work;
10.3. Employees hired on a part-time or part-time basis. In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring (see clause 23);
Note. An employee who receives two, one and a half, or less than one rate in one enterprise or is registered in one enterprise as an internal part-time worker is counted in the payroll as one person.
This number also includes employees transferred to part-time (weekly) work on the initiative of the administration. They must be highlighted separately in reporting, keeping in mind that based on these data, indicators of part-time employment (partial unemployment) are developed.
Note. This group does not include certain categories of workers who, in accordance with the law, have reduced working hours, in particular, workers under 18 years of age; employed in jobs with hazardous working conditions.
10.4. Employees on business trips, including employees on short-term business trips abroad;
10.5. Homeworkers are persons who have entered into an individual employment contract with an enterprise to perform work at home. In the payroll number of workers, homeworkers are counted for each calendar day as whole units (see clause 24);
10.6. Those working on assignments outside the enterprise, if they receive wages at this enterprise;
10.7. Workers sent to perform work on a rotational basis;
10.8. Employees hired to replace absent employees (due to illness, maternity leave, parental leave);
10.9. Employees temporarily recruited from other enterprises if they do not receive wages at their main place of work;
10.10. Elderly citizens and persons with physical and mental disabilities living in nursing homes and in homes for persons with physical and mental disabilities, hired as junior medical personnel or workers in these institutions on a part-time basis;
10.11. Students of higher educational institutions and students of colleges and vocational educational institutions undergoing practical training at an enterprise and enrolled in jobs or positions;
10.12. Full-time students of universities and graduate students attracted by the research sectors of universities to perform work, if they are enrolled in full-time positions;
10.13. Workers and specialists from other countries working in joint ventures or by agreement in the construction of facilities and in other enterprises located on the territory of the republic, if they are paid according to the legislation of the Republic of Moldova.
11. The payroll also includes employees who are temporarily not working at the enterprise:
11.1. Employees who did not report to work due to illness (during the entire period of illness until returning to work in accordance with documents on medical leave or until retirement due to disability);
11.2. Employees who did not show up for work due to the performance of state and public duties;
11.3. Employees seconded to another place of work (see clause 21.6.);
11.4. Employees on paid annual, annual additional leave, provided in cases provided for by law, collective agreements, collective or individual labor contracts;
11.5. Employees on maternity leave, as well as on leave in connection with the adoption of a newborn child directly from the maternity hospital (see clause 21.1.);
11.6. Employees on parental leave until the child reaches a certain age in accordance with the law, both on partially paid and additional leave without pay (see paragraph.
11.7. Employees who combine work with training (directed for training by the employer or independently) and are on additional educational leave with full or partial preservation of the average salary, as well as without preservation of wages (see clause 21.4.);
11.8. Employees sent by enterprises to study at educational institutions without work;
11.9. Employees sent by the enterprise (with a break from work) to specialization or advanced training courses organized in educational institutions accredited in accordance with the law;
11.10. Employees who, with the consent of the employer, are on leave without pay, for family reasons and other valid reasons (at the initiative of the employee) (see clause 21.5.);
11.11. Employees who are in technical downtime, as well as on leave without pay or with partial pay at the initiative of the administration (see clause 21.5.);
11.12. Employees who have a day off according to the work schedule of the enterprise, as well as for overtime in the aggregated accounting of working hours;
11.13. Employees who received a day of rest for working on weekends or holidays (non-working days);
11.14. Workers participating in strikes;
11.15. Employees absent from work without good reason, including employees subject to internal investigation;
11.16. Employees under investigation before the court decision enters into legal force;
12. The following employees are not included in the payroll:
12.1. Carrying out work under concluded civil contracts:
work contract, service contract, transportation contract, etc.;
12.2. Those hired part-time from other enterprises and included in a special list of part-time workers;
12.3. Involved to work for enterprises under special agreements with government organizations for the provision of labor (see clause 22);
12.4. During the period of training (preparation) at the expense of funds provided for in the consolidated construction estimates, which will subsequently work at this enterprise;
12.5. Those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. They are excluded from the payroll from the first day of absence from work.
13. The number as of the date is an indicator of the number of employees on the payroll of the enterprise on a certain date of the reporting period, for example, on the first or last day of the month, including those hired and excluding employees who left on that day.
To determine the payroll number of employees of an enterprise on average for the reporting period (month, quarter, since the beginning of the year, year), it is not enough to take the number of employees as of the date, since this indicator does not take into account the changes that occurred during the period under review.
14. To determine the average number of employees on the payroll for a period (average number), as a rule, daily records are kept of the number of employees on the payroll, which should be clarified on the basis of orders (instructions) on the hiring, transfer of employees to another job and termination of the employment contract. The number of employees on the payroll for each day must correspond to the data in the time sheet of employees.
The average number of employees on payroll for the reporting month (average monthly number) is calculated by summing the number of employees on the payroll for each calendar day of the reporting month, i.e. from the 1st to the 30th or 31st (for February - on the 28th or 29th), including holidays (non-working) and weekend days, and dividing the resulting amount by the number of calendar days of the reporting month.
The number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the number of employees on the payroll for the previous working day. If there are two or more weekends or holidays (non-working) days in a row, the number of payroll employees for each of these days is taken to be equal to the number of payroll employees for the working day preceding the weekend and holiday (non-working) days.
15. In the event that daily headcount is not kept, the average number of employees on payroll for the reporting month is calculated by summing the number of employees on the payroll at the end of the previous month and at the end of the reporting month and dividing the resulting amount by 2.
16. The average number of employees on the payroll per month at enterprises that operated for less than a full month (for example, at enterprises that were newly put into operation, liquidated, those with seasonal production, etc.) is determined by dividing the sum of the number of employees on the payroll for all days of operation of the enterprise in the reporting month, including weekends and holidays (non-working) days during the period of operation, for the total number of calendar days in the reporting month.
Example:
The enterprise was put into operation and began work on July 24. The number of employees on the payroll at this enterprise was as follows: July 24 - 570 people, 25 (Saturday) -570, 26 (Sunday) - 570, 27-576, 28-575, 29-580, 30-580, July 31 - 583 person. The total number of employees on the payroll for July was 4,604 people, the calendar number of days in July was 31, the average number of employees on the payroll for July was 149 people (4,604:31).
17. The average number of employees on the payroll for a quarter is determined by summing the average monthly number of employees for all months of the enterprise’s operation in the quarter and dividing the resulting amount by three.
Examples:
1. The enterprise had an average monthly number of employees in January - 620 people, in February - 640 people, in March - 690 people. The average number of employees for the first quarter was 650 people (620 + 640 + 690):3.
2. The enterprise was organized and began operating in March. The average monthly number of employees in March was 720 people. Consequently, the average number of employees for the first quarter for this enterprise was 240 people (720:3).
18. The payroll number of employees, on average for the period from the beginning of the year to the reporting month inclusive, is determined by summing the average monthly number of employees for all months of operation of the enterprise that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the resulting amount by the number of months since the beginning of the year , i.e., respectively, by 2, 3, 4, etc.
– – –
The average annual number of employees was 542 people (6504:12).
20. If the enterprise operated for less than a full year (seasonal in nature or put into operation after January, etc.), then the average annual number of employees is also determined by summing the average monthly number of employees for all months of operation of the enterprise and dividing the resulting amount by 12.
Example:
The seasonal enterprise began operating in April and ended in August. The average monthly number of employees was 641 people in April, 1254 in May, 1316 in June, 820 in July, and 457 in August.
The average annual number of employees was 374 people (641+1254+1316+820+457):12.
21. When determining average values, the indicators “number of employees accepted for calculating average wages”, “number of employees accepted for calculating labor productivity”, etc. are used. To obtain these indicators from the number of employees on the payroll, it is necessary to exclude persons who, in accordance with with the Labor Code, the individual employment contract was suspended. Also excluded from the payroll are those categories of payroll employees who, for whatever reason, were not paid wages during the reporting period. Such employees in particular include:
21.1. Women on maternity leave, as well as those on leave in connection with the adoption of a newborn child directly from the maternity hospital;
21.2. Women on parental leave until they reach a certain age in accordance with the law (both partially paid and additional leave without pay);
21.3. Employees on medical leave;
21.4. Employees (combining work and study) who are on additional study leave without pay;
21.5. Employees on leave without pay (both at the initiative of the employee and at the initiative of the administration) or with partial pay, if these payments do not exceed the minimum wage established by law;
21.6. Employees seconded to another place of work;
Note:
Specified in clause 21.6. employees are taken into account in the number of employees used to calculate the average wage at the enterprise where they receive (accrue) wages.
22. In the number accepted for calculating the average salary, some employees who are not on the payroll of the enterprise and hired for work (including under special contracts with government organizations for the provision of labor) are taken into account by calculation. For example: patients with chronic alcoholism, placed for treatment in the drug treatment departments of psychiatric (psychoneurological) institutions and recruited to work at an enterprise for therapeutic purposes. The estimated number of such workers is determined by dividing the wage fund actually accrued to them for the month by the average monthly salary of one worker of a given enterprise.
23. When determining the number accepted for calculating wages, employees hired or transferred to part-time or part-time work are taken into account in proportion to the time actually worked in the following order:
The total number of man-hours worked by these employees is determined, for which the total number of man-hours worked in the reporting month is divided by the duration of the working day established (by the labor code, collective agreement, internal regulations). Then the number of employees is determined, for which the number of man-days worked is divided by the number of working days according to the calendar in the reporting month.
24. The number of workers accepted for calculating the average wage includes the estimated number of homeworkers, calculated by dividing the wages actually accrued to them for the month by the average monthly wage of one worker in the main activity for the reporting month.
25. The procedure for calculating the number accepted for calculating the average wage for enterprises that operated for an incomplete month, an incomplete quarter, an incomplete year is similar to the procedure set out in paragraphs. 14-20.
26. At enterprises, depending on the profession or position held, the number of employees is divided into two groups: workers and employees.
The following categories are distinguished from the group of employees: managers, specialists and other employees. The division of employees of an enterprise into personnel categories is carried out in accordance with the Classifier of Occupations of the Republic of Moldova.
27. In multi-industry enterprises, the number of employees is distributed by type of economic activity in accordance with the Classifier of Types of Economic Activities of Moldova (KEDM). The main type of activity is usually stated in the constituent documents, and it determines the profile of the enterprise. However, subsequently it may not coincide with what was stated.
Part II. WAGES These methodological provisions are developed on the basis of the Resolution on an integrated system of wage statistics, which was adopted at the 12th International Conference of Labor Statisticians (1973).
The approach to statistical measurement of earnings described in the above-mentioned Resolution is based on two main principles:
(concept) - earnings are considered as INCOME of the employee, and not expenses of the employer or enterprise and (definition) - earnings are payments to employees in cash or in kind, made, as a rule, at regular intervals (daily, weekly, fortnightly or monthly) for time worked or work performed together with remuneration for time not worked (annual leave, holidays, etc.).
Earnings also include annual, seasonal and other one-time payments and cash rewards paid irregularly.
Earnings data characterizes gross remuneration i.e. the total accrued amount before any deductions made by the employer: for taxes, employee contributions to social security and medical insurance, pension systems, life insurance funds, union dues and other obligations of employees.
Payments accrued in foreign currency are included in the national currency in the amount determined by converting foreign currency at the official exchange rate in effect at the time of payment of wages.
The indicators are filled in on the basis of the primary and accounting records of the enterprise, especially payroll statements, regardless of the period for which the accrued amounts fall.
CLASSIFICATION AND COMPONENTS OF SALARY
BOARDS The classification contains 4 main groups of elements and a number of elements within the main groups;2. Remuneration for unworked time (in cash);
3. Prizes and monetary rewards (in cash);
4. Payments in kind.
Main group 1 - direct wages and salaries (in cash).
1.1. Payment for normal working hours.
1.2. Extra pay for overtime and work on holidays.
1.3. Additional payment for shift work, night work, etc. when this is not considered overtime work.
1.4. Incentive additional payments (bonuses for production results, etc.).
1.5. Other bonuses are regularly paid directly by the employer.
1.6. Family benefits paid directly by the employer.
1.7. Supplements due to increases in prices and cost of living (wage indexation).
1.8. Additional payments by the employer in connection with rental housing.
Thus, “direct wages” include:
1. Wages accrued for work performed (time worked) at piece rates, tariff rates, official salaries, as a percentage of revenue, as a share of profit or on average earnings, regardless of the forms and systems of remuneration adopted at the enterprise;
2. Additional payments for overtime work and work on days that are usually non-working (weekends and holidays);
3. Payment for special breaks in work;
4. Payment for downtime through no fault of the employee;
5. Payment to employees for days of rest (time off) provided to them in connection with work beyond the normal working hours with a rotational method of organizing work, with cumulative accounting of working hours and in other cases established by law;
6. Compensatory payments related to working hours and conditions;
6.1. Additional payments for work in difficult and harmful, as well as in especially difficult and especially harmful working conditions;
6.2. Additional payments for night work and multi-shift work;
7. Bonuses paid on a regular basis in accordance with the employment contract and work performed for production results;
8. Regular bonuses and additional payments to tariff rates and salaries (for professional excellence, for high labor efficiency, for knowledge of foreign languages, etc.);
9. Rewards (percentage bonuses) for length of service, length of service (bonuses for length of service in a given specialty);
10. Salary allowances in connection with the indexation of cash income (due to price increases) within and beyond the amounts established by the Government;
11. Regular monetary compensation for the increase in the cost of food in canteens, buffets, and dispensaries (if these payments are made irregularly, then they must be included in main group 3);
12. Amounts of monetary compensation or benefits to employees of certain industries for failure to provide (including those guaranteed by law) housing, utilities, etc.;
13. Family benefits, which the employer pays directly and on a regular basis (family benefits received under the social security system are not considered an element of earnings);
– – –
14. Wages retained (at the place of main work) for seconded employees (in the case where wages are retained in full or in part);
15. Remuneration for qualified workers, managers, specialists of enterprises and organizations (exempt or not exempt from their main jobs) hired to train, retrain and improve the skills of workers, to supervise the practical training of pupils and students;
16. Payment for the production of products (work, services) recognized as defective through no fault of the employee;
17. Remuneration for students of higher educational institutions and students of colleges and vocational educational institutions undergoing practical training at the enterprise, as well as remuneration for students of secondary schools during the period of vocational guidance;
18. Payment of the difference in salaries to employees employed from other enterprises and organizations, with the maintenance of the official salary at the previous place of work for a certain period of time, as well as in case of temporary substitution;
19. Amounts accrued for work performed to persons recruited to work at the enterprise under special agreements with organizations (for the provision of labor), both issued directly to these persons and to listed organizations;
20. Remuneration for persons hired part-time from other enterprises, institutions, organizations;
21. The clause was canceled in accordance with the order of the NBS No. 44 dated 06/08/06 Main group 2 – Remuneration for unworked time (in cash).
2.1. Annual leave and other paid leave, including long service leave.
2.2. Public holidays and other generally recognized public holidays.
2.3. Other unworked but paid time.
– – –
22. Payment of annual and additional leaves, including leave for long service;
23. Payment of additional vacations provided for under the collective agreement (in excess of those provided for by law) to employees; including women raising children;
24. Direct payment by employers for travel of employees to the place of annual leave and other types of leave and back;
25. State and other generally recognized holidays;
26. Payment of preferential hours for young workers (teenagers);
27. Payment in accordance with the current legislation for educational leave provided to workers and employees successfully studying in colleges, evening and correspondence higher educational institutions, in correspondence doctoral studies, in evening (shift) vocational educational institutions, in evening (shift) and correspondence lyceums and secondary schools, as well as those entering doctoral studies;
28. Salary at the main place of work for workers, managers and specialists of enterprises and organizations during their off-the-job training in the system of advanced training and retraining of personnel;
29. Amounts paid to employees on leave at the initiative of the administration with partial retention of wages;
30. Amounts paid to employees on vacation with the permission of the administration (for family reasons and other reasons);
31. Payments (guarantees) for the period of performance of state or public duties;
32. Additional payment to employees in case of temporary disability before actual earnings;
33. Direct payments to employees, compensating for loss of earnings during illness or disability;
34. Payment to donor employees for days of examination, blood donation and rest provided after each day of blood donation;
35. Payment for forced absence;
36. Severance pay in cases of termination of an employment contract at the initiative of the administration due to the employee’s inadequacy for the work performed; in connection with conscription for military service and other circumstances beyond the control of the parties (except for those specified in clause 60);
37. Other types of payments for unworked time.
Main group 3 – Bonuses and monetary rewards (in cash).
3.1. Bonuses for the year, season, quarter and other one-time bonuses;
3.2. Profit sharing bonuses;
3.3. Additional vacation payments in excess of normal vacation amounts;
3.4. Other bonuses and cash rewards.
Main group 3 thus includes:
38. Remuneration based on the results of work for the year, season, quarter;
39. Bonuses paid from special purpose funds and targeted revenues;
40. Bonuses received from profit sharing;
41. One-time incentives;
42. Monetary compensation for the increase in the cost of food in canteens, buffets, dispensaries (produced irregularly);
43. Annual financial assistance in the form of additional payment for vacation;
44. Cash compensation for unused vacation;
45. Other bonuses and monetary rewards that are not of a regular nature, including penalties for failure to pay wages on time (for each overdue day).
Note: One-time payments made by the employer to individual employees for technical innovations or suggestions for improving work methods, etc. excluded both from the concept and from earnings statistics.
Main group 4 – Payments in kind.
4.1. Providing food and drinks;
4.2. Provision of fuel (coal, electricity, gas, etc.);
4.3. Estimated cost of free or subsidized housing;
4.4. Other payments in kind.
Payment in kind must be provided for in the collective agreement (the existing wage system at the enterprise) and includes mainly goods and services created in the production process.
Note: Payments in kind for the purposes of earnings statistics include only those payments in kind (in the form of food, drinks, fuel, free or subsidized housing and similar items) that are given to employees on an individual basis and supplement their earnings.
Payments in kind must be valued either at cost (when goods and services are produced within the enterprise) or at acquisition prices (when goods are purchased externally and issued to employees). In cases where goods and services are provided to employees at preferential prices, the value of payments in kind is determined as the difference between the full cost of goods and services (as shown above) and the amounts paid by employees.
Wages in kind include:
46. The cost of products issued as payment in kind, gifts (bonuses in kind);
Note: Products issued on account of wages (due to the lack of cash at the enterprise) are not considered payment in kind and are not included in the amount of wages.
47. Providing free food or food at reduced prices directly to employees for themselves or their dependents (except for special food for certain categories of employees in cases provided for by law). However, if such benefits in kind are not paid directly to the employee, but are subsidies to canteens, etc., allowing employees and their dependents to eat at reduced prices, then they are not part of earnings;
48. The cost of utilities, food, and products provided free of charge to employees of certain sectors of the economy (including in accordance with the law);
49. The cost of energy resources (coal, electricity, gas, etc.) provided to employees free of charge or at reduced prices;
50. Expenses for payment provided to employees of enterprises, incl. in accordance with the legislation of free housing;
51. Expenses for payment of housing provided to employees, rent, place in a dormitory;
52. The cost of travel benefits for employees of railway, air, river, road transport and urban electric transport in accordance with the law;
53. Benefits paid regularly and directly to employees to cover travel expenses (including travel tickets) to and from work; free transportation of workers to and from work; (special routes, departmental transport);
54. The cost of items issued free of charge in accordance with the law (including uniforms and uniforms) remaining in personal permanent use or the amount of benefits in connection with their sale at reduced prices (except for items that employers are obliged to provide their employees so that the latter can do the work);
55. The average salary of employees for the entire enterprise is calculated by dividing the amounts accrued from the wage fund (both in cash and in kind) of payroll employees (excluding wages for external part-time workers) by the number of employees taken to calculate the average salary.
Note:
When determining taxable profit and other financial calculations carried out for the purpose of monitoring compliance with tax legislation; when calculating the amount of insurance contributions to the Social Fund;
when calculating the average salary for calculating a pension or medical leave benefit and other various calculations, it is necessary to follow the instructions of the body to which these data are submitted (Ministry of Finance, Ministry of Labor, etc.).
PAYMENTS AND EXPENSES NOT RELATED TO WAGES
56. Cost of vouchers for employees and their children for treatment;
57. Insurance payments (contributions) paid by enterprises under personal and property insurance contracts concluded by enterprises in favor of their employees;
58. The cost of interest that employers waive when issuing interest-free or preferential loans to their employees;
59. Severance payments to dismissed employees due to a reduction in the volume of work or a change in the nature of work (in the event of liquidation of an enterprise, reduction in staff numbers, etc., as well as dismissal due to an industrial accident or long-term illness);
60. Amounts paid to dismissed workers for the period of employment;
61. Payment for the maintenance of children in preschool institutions at the expense of the enterprise;
62. Housing maintenance costs (current repairs, cost of furniture, etc.);
63. Benefits in connection with loss of ability to work due to industrial injuries (compensation for harm caused to employees by damage to health during the performance of their work duties);
64. Expenses for paid services of clinics under contracts concluded with health authorities for the provision of medical care to their employees;
65. Pension supplements (material assistance and other payments), one-time benefits to retiring labor veterans;
66. Compensations paid in excess of the amounts established by law to women on maternity leave before they reach the age specified by law;
67. Material assistance provided to an employee in the event of certain events that are in no way related to the work performed by this employee (birth of a child, death, wedding, etc.);
68. Material assistance, subsidies provided to employees for construction, purchase of housing, improvement of living conditions, costs of repaying loans issued to employees for these purposes, etc.
69. Scholarships for students and students sent by enterprises and organizations to study at higher educational institutions and colleges, paid at the expense of the enterprise;
70. Payroll charges for all types of social and health insurance;
71. Travel expenses and other similar payments:
71.1. travel expenses during business trips within and in excess of the norms established by law; field allowance.
71.2. wage supplements in lieu of daily allowances for each calendar day of being at work sites for employees of communications, railway, river, road transport and highways, electrical network and gas pipeline enterprises, whose permanent work takes place on the road or is traveling in nature, as well as during business trips within the areas they serve.
71.3. wage supplements in exchange for daily allowances when sending employees of enterprises and organizations to perform installation, adjustment, construction, repair and restoration work.
71.4. wage supplements for the mobile and traveling nature of work and for the rotational method of organizing work.
72. Reimbursement of expenses associated with transfer, referral and employment in other areas;
73. Compensation for the use of personal cars for business trips within the limits and in excess of the norms established by law;
74. The cost of issued workwear, special footwear and other personal protective equipment, soap and other detergents, disinfectants, milk and medical and preventive nutrition or reimbursement of costs to employees for the workwear, special footwear and other personal protective equipment they purchased in case of non-issuance by the administration;
75. Social insurance benefits (temporary disability, pregnancy and childbirth, childbirth, child care, children for low-income families, etc.); compensation of earnings and other expenses in the event of injury or other damage to the health of an employee and other payments from the social insurance fund, pension fund and other extra-budgetary funds;
76. Income received by employees in the form of amounts accrued for payment on shares and contributions of members of the workforce to the property of the enterprise (dividends, interest);
77. Products received as rent for land by owners of shares of equivalent land;
78. Products received as dividends by owners of property shares;
80. Special one-time payments made by the employer in favor of individual employees for technical innovations or proposals for improving work methods (rewards for industrial property and rationalization proposals);
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APPROVED by Order of the State Statistics Committee of the LPR dated 01/08/2016 No. 2-pr Methodological instructions on statistics of the number of employees (as amended in accordance with the order of the State Statistics Committee of the LPR dated 02/09/2016 No. 17-pr) 1. General provisions 1.1. The instructions contain basic methodological provisions that make it possible to determine the indicators of the number of workers in the forms of state statistical observations in order to obtain objective statistical information on the employment of workers and the amount of remuneration for their labor. The Directives apply to all legal entities, their branches, representative offices and other separate divisions (hereinafter referred to as enterprises), as well as to individual entrepreneurs who use hired labor. Military units, institutions, institutions and organizations of the Armed Forces, other military formations, internal affairs bodies, the penal system, the tax police, the state fire department use these Instructions to organize statistical accounting of civilian employees receiving wages. Labor statistics indicators are recorded at the place of employment of workers. 1.2. A legal entity provides forms of state statistical observations on labor statistics by location, including data on separate and structural divisions (productions, workshops, departments, sections, etc.) that are located on the same territory (city, district). Separate divisions located in a different administrative territory (city, district) than their parent enterprise submit forms of state statistical observations on labor directly to the state statistics body at their location or to the State Statistics Committee. If separate divisions do not keep primary records regarding working hours and payroll of employees, reports on them are compiled by a legal entity (head enterprise) and submitted to the state statistics body at the location of the non-independent division or to the State Statistics Committee. If an enterprise has structural divisions that are located in another administrative territory (city, district) or are engaged in other types of activities than the enterprise itself, and make up a significant share (at least 30%) in the total number of employees, the enterprise submits to the state statistics body in its own way location or to the State Statistics Committee forms of state statistical observations on labor by structural divisions indicating their territory, location and type of economic activity. 1.3. In the event of a change in the organizational structure of a legal entity, information on labor issues is generated as follows: 1.3.1 a legal entity, the individual divisions of which have been separated into independent legal entities, does not include the indicators of these divisions in the forms of state statistical observations on labor for the period from the beginning of the reporting year; 1.3.2 a legal entity created as a result of the separation of a structural unit or division of another legal entity draws up forms of state statistical observations on labor, inclusive, with indicators for the period from the beginning of the year, that is, for the entire period before their formation; 1.3.3 in the event of a merger of legal entities, the newly formed legal entity draws up forms of state statistical observations on labor with the indicators of these legal entities from the beginning of the year inclusive, that is, for the entire period before their merger; 1.3.4 in case of liquidation, a legal entity draws up forms of state statistical observations on labor for the period of its activities in the reporting year until the entry on the state registration of termination of the legal entity is made in the Unified State Register of Legal Entities and Individual Entrepreneurs; 1.3.5 in the event of a change in the type of activity of the enterprise, data on the new type of activity are taken into account from the month in which such a change occurred. Data for the previous period from the beginning of the year are reflected in the previous type of activity. 1.4. If there is a change in the structure of the enterprise or the methodology for determining labor indicators during the reporting period, data for the corresponding period of the previous year are reflected in accordance with the structure or methodology adopted in the reporting period. 1.5. Enterprises submit state statistical observation forms to state statistical bodies within the time limits specified on the forms. Statistical data must be reliable and presented in full. 1.6. State statistical observation forms at enterprises are filled out on the basis of standard forms of primary accounting documentation. Primary accounting documentation for determining the number of employees includes: an order (instruction) on hiring, transfer to another job, termination of an employment contract; personal card; order (instruction) on granting leave; time sheet and payroll calculation sheet; payslips, payslips, payslips; personal accounts, employment agreements (contracts), civil contracts and other primary and accounting documents approved in the prescribed manner, characterizing the quantitative and qualitative composition of employees, their income in cash, in kind, as well as the amount of benefits and compensation. 1.7. Notes in the work time sheet on the reasons for absence from work, the length of the working day, overtime work and other deviations from normal working conditions are made only on the basis of properly executed documents (disability certificates, downtime sheets, certificates of fulfillment of state or public duties and etc.). 1.8. The forms of state statistical observations contain various indicators of the number of employees, which differ in the calculation methodology and the purpose of their use. In particular, it is planned to calculate the number of full-time employees in the enterprise as a whole, as well as individual categories of employees. For example, those employed in conditions that do not meet sanitary and hygienic standards, working pensioners, disabled people, and the like. The indicator of the average number of full-time employees is used to determine the number of employed workers in areas of economic activity and to monitor changes in labor mobility. The essence of its definition is that an employed employee is counted only once (at the place of his main job), regardless of the term of the employment contract and the length of working hours. In addition, to assess employment at the micro level (enterprise), the indicator of the total number of employees is used, which, in addition to full-time employees, includes the number of external part-time workers and those working under civil contracts. The indicator of the average number of all employees in full-time equivalent characterizes the conditional number of employees (jobs) who have worked full time, which is necessary to perform the volume of work (services) established (determined) by the enterprise. The methodology for determining it is based on the recalculation of the paid working time of all personnel (full-time employees, part-time workers, working under contracts), who were involved in work in the reporting period and received the appropriate wages, into the conditional number of employees who would be sufficient for the enterprise to perform the actual amount of work during a full working day, based on its established duration. The indicator of the average number of all employees in full-time equivalent is used to determine the average level of wages and other average values for the enterprise as a whole, as well as to analyze the efficiency of the use of labor. 1.9. Indicators of the number of employees in the forms of state statistical observations are reflected in whole units. 1.10. State statistical observation forms are compiled exactly in the established calendar reporting period: month, quarter, period since the beginning of the year or year. A monthly report is compiled from the first to the last (inclusive) day of the reporting month, a quarterly report - for the period from January 1 to the last (inclusive) day of the third month of the reporting quarter, an annual report - for the period from January 1 to December 31. 1.11. If distortions are detected in the forms of state statistical observations on labor, enterprises correct data in reports for the period (month, period from the beginning of the year, year) in which errors were made, as well as in all subsequent reports. 2. Number of full-time employees 2.1. The list of full-time employees includes all employees who have entered into a written employment agreement (contract) and perform permanent, temporary or seasonal work for one day or more, as well as the owners of the enterprise, if, in addition to income, they received wages at this enterprise. 2.2. The number of full-time employees on the payroll is determined as of any date of the reporting period, for example, on the first or last day of the month, including hired employees and excluding those who left on that day. If the enterprise on the date indicated in the state statistical observation form was not working for any reason (weekend or holiday, for natural, technical and economic reasons), the list number of employees is reflected as of the last day of work preceding this date. 2.3. The list of full-time employees for each calendar day includes persons who actually worked and were also absent from work for any reason, that is, all employees who are in an employment relationship, regardless of the type of employment contract. 2.4. The payroll includes full-time employees who: 2.4.1 actually showed up for work, including those who did not work due to downtime; 2.4.2 hired for a probationary period; 2.4.3 accepted or transferred at the initiative of the administration to work part-time or part-time. In the payroll numbers, these workers are counted for each calendar day as whole units, including non-working days of the week agreed upon upon hiring. Employees hired and transferred to work on a part-time (weekly) basis do not include those categories of employees who, in accordance with the law, have reduced working hours, in particular: employees under 18 years of age; those employed in jobs with hazardous working conditions; women who are given additional breaks from work to feed their children, other categories of workers; 2. 4.4 are on business trips, including foreign ones; 2.4.5 entered into an employment contract with the company to perform work from home (homeworkers). In the list of full-time workers, homeworkers are included for each calendar day as whole units; 2.4.6 accepted to replace employees who are temporarily absent (due to illness, maternity leave, parental leave until the child reaches the age established by current legislation or a collective agreement, and for other reasons); 2.4.7 work in accordance with contracts (directives, orders) outside the enterprise; 2.4.8 sent to perform work on a rotational basis; 2.4.9 accepted for permanent work in the direction of the state employment service in accordance with an agreement with the employer on the provision of subsidies for the creation of additional jobs for the employment of the unemployed; 2.4.10 foreign citizens, if they are registered in accordance with national legislation and receive wages; 2.4.11 full-time students of educational institutions, graduate students, as well as students of vocational educational institutions with whom employment contracts have been concluded. 2.5. The list of employees also includes employees who are temporarily absent for the following reasons: 2.5.1 did not show up for work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability); 2.5.2 in connection with the performance of state or public duties; 2.5.3 temporarily transferred to work at another enterprise on the basis of agreements between business entities; 2.5.4 sent away from work to educational institutions for advanced training or mastering a new profession (specialty), retraining and internship at other enterprises or abroad; 2.5.5 are studying in educational institutions, postgraduate schools, and are on vacation in connection with their studies, admission to educational institutions, or who did not show up for work on the additional free days provided to them, regardless of their pay; 2.5.6 are on annual basic and additional sabbatical leaves granted in accordance with the law, collective agreement and employment agreement (contract); 2.5.7 are on leave without pay by agreement of the parties and in other cases provided for by law, as well as on leave at the initiative of the administration; 2. 5.8 are on maternity leave; 2.5.9 are on parental leave until the child reaches the age stipulated by the current legislation or the collective agreement of the enterprise, including those who adopted a newborn child directly from the maternity hospital; 2.5.10 have a day off according to the work schedule of the enterprise; 2.5.11 received a day of rest for working on weekends, holidays and non-working days; 2.5.12 take part in strikes; 2.5.13 committed absenteeism; 2.5.14 are suspended from exercising their powers; 2.5.15 are under investigation pending a court decision. 2.6. The following categories are not included in the list of full-time employees: 2.6.1 hired part-time from other enterprises. An employee who receives two or one and a half pay rates at one enterprise, that is, is employed part-time at the same enterprise where his main place of work (internal part-time job), or less than one pay rate, is counted as one individual in the payroll of full-time employees; 2.6.2 involved in the performance of work under civil contracts (contracts). An employee who is on the payroll of an enterprise and has entered into a civil contract with the same employer is counted in the payroll and average number of employees once at the place of their main job and is not counted in the number of employees under civil contracts; 2.6.3 transferred from other enterprises according to agreements between business entities; 2.6.4 students, students of vocational educational institutions undergoing industrial training and practical training at the enterprise in accordance with agreements on the provision of jobs for these purposes; 2.6.5 persons sent by enterprises for off-the-job training in educational institutions, who receive only a scholarship at the expense of these enterprises; 2.6.6 employees who submitted resignation letters and stopped working before the expiration of the notice period or stopped working without warning the administration. They are excluded from the payroll from the first day of absence from work. 3. Determination of the average number of employees 3.1. The average number of employees of an enterprise for a period (month, quarter, since the beginning of the year, year) is determined as the sum of the following indicators: the average number of full-time employees; average number of external part-time workers; average number of employees under civil contracts. 3.2. The average number of full-time employees is calculated on the basis of daily data on the number of full-time employees, which must be clarified in accordance with orders for hiring, transferring an employee to another job and terminating an employment contract. The list number of full-time employees for each day must correspond to the time sheet data for the use of employees’ working time, on the basis of which the number of employees who showed up or did not show up for work is determined. 3.2.1 The average number of full-time employees per month is calculated by summing the number of full-time employees on the payroll for each calendar day of the reporting month, that is, from the 1st to the 30th or 31st (for February - the 28th or 29th), including weekends, holidays and non-working days , and dividing the resulting amount by the number of calendar days of the reporting month. The number of full-time payroll employees for a weekend, holiday and non-working day is taken at the level of the payroll number of employees for the previous working day. In the case of two or more weekends or holidays and non-working days in a row, the number of full-time payroll employees for each of these days is taken at the level of the number of payroll employees for the working day that preceded them. 3.2.2. When calculating the average number of full-time payroll employees, all categories of payroll employees specified in paragraphs 2.4, 2.5 of these Instructions are taken into account, except for employees on maternity leave or child care leave until they reach the age stipulated by current legislation or a collective agreement enterprises, including those that adopted a newborn child directly from a maternity hospital (subparagraphs 2.5.8 - 2.5.9 of the Guidelines). These categories of workers are recorded separately. 3.2.3 The average number of full-time employees on the payroll as a whole for an enterprise operating in a five-day working week is determined in the following order: 253 253 253 253 257 257 260 Including subject to exclusion from the average number of full-time employees (subparagraphs 2.5.8 - 2.5 .9 Instructions) 2 3 3 3 3 3 3 3 260 … 260 258 258 258 8020 3 … 3 2 2 2 90 Days of the month Number of full-time payroll employees (clauses 2.4, 2.5 of the Instructions) A 1 1 2 3 (Saturday) 4 ( Sunday) 5 6 7 8 (holiday) ... 28 29 30 31 (Saturday) Total To be included in the calculation of the average number of full-time employees 3=1-2 250 250 250 250 254 254 257 257 ... 257 256 256 256 7930 In the example given the number of payroll employees to be included in calculating the average number of full-time employees for all days of the month is 7930 people, the calendar number of days is 31, the average number of payroll employees for the month in this case is 256 people (7930: 31). 3.2.4 The average number of full-time employees at enterprises that worked for less than a full month (for example, at established or liquidated enterprises with seasonal production) is determined by dividing the sum of the number of full-time employees for all days of operation of the enterprise in the reporting month, including weekends and holidays and non-working days for the period of work, by the number of calendar days in the reporting month. Example. The established enterprise began operating on November 24. The number of full-time employees of the enterprise was: November 24 - 83 people, 25 - 83 people, 26 - 83 people, 27 (Saturday) - 83 people, 28 (Sunday) - 83 people, 29 - 85 people, 30 - 86 people. The total number of employees on the payroll for November is 586 people, the calendar number of days in November is 30, the average number of full-time employees in November is 20 people (586: 30). It should be borne in mind that established enterprises do not include enterprises created on the basis of liquidated (reorganized) legal entities, separate or non-independent divisions. Enterprises that have temporarily stopped operating for economic reasons determine the average number of full-time employees on average for the period on a general basis. 3.2.5 The average number of full-time employees for the period from the beginning of the year (including for the quarter, half-year, 9 months, year) is calculated by summing the average number of full-time employees for all months of the enterprise’s operation that have passed from the beginning of the year to the reporting month inclusive, and dividing the resulting amount by the number of months in this period, that is, by 2, 3, 4 ... 12, respectively. Example. The enterprise had an average number of full-time employees: in January - 620 people, in February - 640 people, in March - 690 people. The average number of full-time employees for the 1st quarter is 650 people ((620 + 640 + 690): 3). 3.2.6 An enterprise that has been operating for less than a full year (seasonal nature of production or creation after January, with the exception of those enterprises that were forced to stop production on the initiative of the administration), the average number of full-time employees for the year is also determined by summing the specified number of employees for all months of operation of the enterprise and dividing the resulting amount by 12. Examples. 1) An enterprise with a seasonal nature of production (sugar factories, other industries involved in processing agricultural products) began operating in August and ended in December of the same year. The average number of full-time employees was: in August - 641 people, September - 1254 people, October - 1316 people, November - 820 people, December - 457 people. The average number of full-time employees for the year is 374 people ((641 + 1254 + 1316 + 820 + 457): 12). 2) The company began operating in March. The average number of full-time employees was: in March - 450 people, in April - 660 people, in May - 690 people. The average number of full-time employees for the period from the beginning of the year (5 months) is 360 people ((450 + 660 + 690): 5). 3.3. The average number of external part-time workers and those working under civil contracts per month is calculated similarly to the methodology for determining the average number of full-time employees set out in paragraph 3.2 of these Instructions. At the same time, employees of these categories are counted as whole units, regardless of the duration of working hours during the entire term of the contract. The number of employees on a weekend or holiday and non-working day is taken into account at the level of the working day that preceded it. The number of employees under civil law contracts does not include citizen-entrepreneurs who performed work under civil law contracts. The average number of external part-time workers and those working under civil contracts for the period from the beginning of the year and the year is determined by summing the average number of these workers for all months since the beginning of the year and dividing the resulting amount by the number of months, that is, by 2, 3, 4, 5. . . 12. 4. Determination of the average number of employees in full-time equivalent 4.1. All personnel employed during the reporting period are converted to full-time equivalent. It includes both full-time employees of the enterprise and those who are not on the payroll and are involved in work according to contracts and have accruals from the wage fund. 4.2. The number of full-time equivalent employees is determined in the following order. For each category of full-time employees, for whom a working week of different lengths is established, the total number of man-hours of working time (worked and unworked) for which wages were accrued is determined. The total number of man-hours for which wages were accrued for each category of workers is divided into the time fund of working hours, determined taking into account the length of the working week established at the enterprise in accordance with the law or a collective agreement. Employees for whom reduced working hours are established include: persons under the age of 18; those employed in jobs with hazardous working conditions; medical, teaching workers, etc. (Article 96 of the Labor Code of the LPR). If an enterprise has temporarily set reduced working hours for all or part of its employees for economic reasons, the calculation of the time sheet working time is carried out based on the duration established in accordance with the law. The calculation of the time sheet of working time of employees for whom summarized recording of working time has been introduced is carried out in accordance with the work schedule provided for them. 4.2.1. When calculating the number of paid man-hours, the man-hours for which employees were accrued from the wage fund are taken into account: hours worked; time of vacation (main, additional, including in connection with training, sabbatical leave) in the part falling on working days of the reporting month; man-hours of absence of employees due to training, performance of state or public duties, downtime and other absences, which are paid in accordance with current legislation. When determining the average number of full-time equivalent employees, overtime hours are not taken into account. That is, a full-time employee who worked overtime in the reporting month (period) is counted as one individual in full-time equivalent. At the same time, when filling out state statistical observation forms, time worked overtime is taken into account in the total amount of paid and worked time. 4.2.2. Paid time does not include unpaid absences and losses of working time: leaves without pay; unworked time due to employees working part-time (weekly); period of temporary incapacity for work; absenteeism and other loss of working time. 4.3. The number of homeworkers in full-time equivalent is determined separately by dividing the wages actually accrued to these workers for the reporting month by the average monthly salary of one full-time employee (for the same month). 4.4. The average number of employees in full-time equivalent also includes the recalculated number of employees who are not on the payroll (staff) of the enterprise and involved in working at the enterprise. 4.4.1. External part-time workers are counted as full-time equivalent in proportion to the paid time, in accordance with clause 4.2 of these Guidelines. 4.4.2. Employees who performed work under civil contracts (except for citizen-entrepreneurs) are counted for each calendar day as whole units for the entire duration of the contract, the resulting amount is divided by the number of calendar days in the reporting period. 4.4.3. Employees who, according to agreements between business entities, are transferred to work at other enterprises are included in the average number of employees in full-time equivalent at the place where their wages are actually calculated. Their number in full-time equivalent is calculated similarly to the number of workers who performed work under civil contracts. 4.4.4. The number of students, students of vocational educational institutions undergoing industrial training and practical training at the enterprise, in full-time equivalent, is determined by dividing the funds actually accrued for these employees for wages during the reporting month by the average monthly salary of one full-time employee (for the same month) . 4.5. Other categories of persons who are not on the payroll of the enterprise and not listed in paragraph 4.4 of these Instructions are not included in the calculation of the number of employees in full-time equivalent. 4.6. The procedure for calculating the average number of all personnel in full-time equivalent for a month, the period from the beginning of the year, or an incomplete reporting period is similar to the procedure set out in Section 3 of these Instructions. 5. The procedure for recording and determining indicators of the movement of workers 5.1. The movement of payroll employees is characterized by changes in the payroll number of full-time employees due to hiring and departure for various reasons. The movement of employees during the reporting period can be presented in the form of a balance: the payroll number of full-time workers at the beginning of the period plus the number hired during the reporting period minus the number of those who left during this period is equal to the payroll number of full-time workers at the end of the reporting period. 5.2. The number of hired employees includes persons enrolled in the enterprise by order (instruction) of the owner of the enterprise (institution, organization) on hiring in the reporting period. 5.3. The number of employees who left the enterprise includes all persons who left work at this enterprise during the reporting period, regardless of the reasons for dismissal (termination of an employment contract at the initiative of the employee or the administration, by agreement of the parties, conscription or enlistment in military service, transfer of the employee to another organization, conviction to serve a sentence, etc. ) or whose transfer was formalized by order, as well as those who left due to death. 5.4. The number of employees who left at their own request includes all employees who left due to termination of an employment contract at the initiative of the employee, as well as in cases of dismissal of their own free will for good reasons: agreement of the parties; hiring by competition; moving to a new place of residence, transferring a husband or wife to work in another area, abroad; illness or disability that prevents you from continuing to work or live in the area; admission to an educational institution, graduate school or clinical residency; the need to care for a sick family member or a disabled person of group I or a disabled child; dismissal of pregnant women at their own request; women with children under fourteen years of age; retirement; other valid reasons. 5.5. A dismissed employee is counted among those who have left from the first day of his exclusion from the payroll (the first working day after the date specified in the application or dismissal order). Example. The employee was dismissed at his own request on December 31, which falls on Friday (the last day of his return to work, for which accruals are made). According to paragraph 2.2 of these Instructions, he must be excluded from the list of full-time employees from January 4 - the first working day of the next year. Accordingly, in the forms of state statistical observations, the specified employee is reflected in the number of employees who left in the reports of the next year (for January, Q1). 5.6. The number of employees on the payroll who are hired and left does not include: external part-time workers; employees employed under civil contracts; employees transferred from other enterprises according to agreements between business entities. 5.7. The movement of workers is characterized by indicators of their turnover and constancy. 5.7.1. Employee turnover is the totality of hired employees and those who left for a certain period. The intensity of employee turnover is characterized by the following coefficients: total turnover, which is calculated as the ratio of the sum of hired employees and those who left during the reporting period to the average number of full-time employees; admission, which is calculated as the ratio of the number of employees hired during the reporting period to the average number of full-time employees; retirement, which is calculated as the ratio of the number of employees who left during the reporting period to the average number of full-time employees. 5.7.2. The staff turnover rate characterizes excess turnover and is calculated as the ratio of the number of employees dismissed during the reporting period for absenteeism and other violations of labor discipline, inadequacy of the position held, as well as at their own request (except for those dismissed at their own request for good reasons given in paragraph 5.4 of these Instructions ), to the average number of full-time employees. 5.7.3. The employee recovery rate characterizes the process of restoring the number of employees who left for various reasons at the expense of the number of employees hired. It is calculated by dividing the number of hired employees during the period by the number of employees who left during this period. 5.7.4. Personnel retention ratio is the ratio of the number of employees who were on the payroll for the entire reporting year to the average number of employees for the year. The number of employees who were on the payroll for the entire year is determined as follows: from the list of full-time employees as of January 1, the number of employees who left during the year (except for those transferred to other enterprises) is excluded, but employees who left the number hired in the reporting year are not excluded, since there were no full-time employees on the payroll as of January 1. An example of calculating the number of employees in full-time equivalent. The enterprise employs workers for whom different working week lengths are established. For factory management workers it is 40 hours per week, in production (workplaces with hazardous working conditions) - 36 hours, for security workers, a summarized accounting of working time for the quarter is 496.5 hours. There is an employee under 18 years of age on the payroll. In addition, the company employs external part-time workers and, from the 7th day of the month, civil contracts for the performance of work were concluded with 9 persons for a period of 2 months. The number of calendar days in a month is 30, working days are 22. 1) The calculation of the average number of workers employed in accordance with civil contracts in full-time equivalent is carried out as follows: 24 calendar days (starting from the 7th day) x 9 people = 216 person days. 216: 30 = 7 people; 2) The calculation of the average number of full-time employees in full-time equivalent is given in the table: Norm duration Paid Including Categories of workers and number of workers according to the norm of working time time, duration of time on overtime man-working time of one hour of the employee, work hours per month A 1 2 3 Employed: in production 158.4 In the plant management 176 security guards (496.5: 3) = 165.5 youth under 18 years of age 158.4 Total full-time employees In addition: employees hired by 176 Paid working hours to calculate the number of employees in full-time equivalent employment 4=2-3 Number of employees equivalent to full employment 5=4:1 63201.6 10008 2784 158.4 432 - 62769.6 10008 2784 158.4 396 57 17 1 76152 432 75720 471 440 - 4 40 2 part-time from other enterprises (external part-time workers) Employees who performed work under civil contracts Total x x x x x x x x 7,480 3) Rounding of calculation results for reflection in the forms of state statistical observations on labor is carried out according to the paired digit rule. Digits are rounded gradually from right to left: if the last significant digit is less than or equal to “4”, it is discarded; if greater than or equal to "6", the digit closest to the left of it is increased by one. If the last significant digit is "5", the digit closest to the left of it is increased by one if it is odd, but the even digit remains unchanged. In the example, when calculating the number of external part-time workers, the result is 440: 176 = 2.5. When rounding - 2; 4) The number of full-time equivalent employees is 471 + 2 + 7 = 480 people.
Guidelines
according to wage statistics
I. General provisions
1.1. The instructions contain basic methodological provisions for determining wage indicators in the forms of state statistical observations in order to obtain objective statistical information on the size and structure of wages of employees.
The instructions do not apply to determining the components of the wage fund as a base (object) for calculating a single social contribution.
The Directives apply to all legal entities, their branches, divisions, representative offices and other separate structural units (hereinafter referred to as enterprises).
1.2. Wages are remuneration, calculated, as a rule, in monetary terms, which, under an employment contract, the owner or a body authorized by him pays to the employee for the work performed by him.
1.3. To determine the wages of employees, the wage fund indicator is used.
The wage fund includes accruals to employees in cash and in kind (recalculated in monetary terms) for worked and unworked time that is subject to payment, or for work performed, regardless of the source of financing these payments.
The wage fund consists of:
1) the basic salary fund;
2) additional wage fund;
3) other incentive and compensation payments.
1.4. The forms of state statistical observations reflect accruals to employees of the enterprise in accordance with settlement and payment documents, regardless of the period of their actual payments. The amounts shown are before income taxes are withheld.
1.5. State statistical observation programs provide for accounting of the wage fund accrued to all employees, as well as the allocation of a fund of full-time employees who are included in the payroll of the enterprise, and its distribution into components.
The wage fund for other categories of employees (part-time workers or persons employed under civil contracts) is distributed into components on a general basis in accordance with the Instructions. At the same time, the amounts of remuneration for labor of the specified categories in the forms of state statistical observations are reflected in the payroll fund for unlisted employees and are not taken into account when calculating the average wage of full-time employees on the payroll of the enterprise.
When determining the wage fund for full-time employees, the total amount of the wage fund also excludes amounts accrued to employees who are on leave due to pregnancy and childbirth and to care for a child, elected to the bodies of the primary trade union organization, dismissed from work at the time of accruals. .
1.6. When filling out state statistical observation forms, you should keep in mind the following features of accounting and reflecting the amount of the wage fund:
1.6.1. Accruals are reflected for the calendar month (from the first to the last day of the month). For example, the amounts of accruals during vacations, in contrast to the order of their actual payment, are distributed in proportion to the time falling on vacation days in the corresponding month.
1.6.2. If accruals to the wage fund are made for the previous period, in particular in connection with clarifying the amount of time worked or identifying errors, they are reflected in the wage fund of the month in which the accruals were made.
2. Payroll fund
2.1. Basic salary fund
The basic wage fund includes the calculation of remuneration for work performed in accordance with established labor standards (standards of time, production, service, job responsibilities). It includes:
2.1.1. Remuneration for work performed in accordance with established labor standards at tariff rates (salaries), piece rates for workers and official salaries of managers, specialists, technical employees, including full internal part-time work.
2.1.2. Amounts of interest or commission accruals depending on the amount of income (revenue) received from the sale of products (works, services), if they are the main salary.
2.1.3. Fees to full-time employees of editorial offices of newspapers, magazines, other media, publishing houses, art institutions and (or) payment for their labor, which is calculated at the rates (rates) of author's (production) remuneration accrued at this enterprise.
2.1.4. Payment when transferring an employee to a lower-paid job in the cases and amounts provided for by current legislation, as well as in the event of failure to meet production standards and the manufacture of products that turned out to be defective, not through the fault of the employee.
2.1.5. Payment for the work of highly qualified workers hired for training, retraining and advanced training of workers.
2.1.6. Remuneration for the time spent on a business trip (does not include reimbursement of expenses in connection with the business trip: daily allowance, travel costs, expenses for renting accommodation).
2.1.7. The cost of products issued to employees with in-kind payment.
In the case of payment of wages in kind to be reflected in reports, the products issued are valued at prices not higher than cost in an amount not exceeding 30 percent of accrued wages for the month (Article 23 of the Law of the Donetsk People's Republic “On Remuneration”).
2.1.8. Remuneration (including fees) of employees who are not on the staff of the enterprise (provided that settlements are carried out by the enterprise directly with the employees) for the performance of work:
1) according to civil law agreements, including contract agreements (with the exception of individuals who are business entities);
2) according to the duties of persons who are members of the supervisory board or audit commission of the joint-stock company;
3) in accordance with agreements between enterprises on the provision of labor (unemployed for performing public works, students undergoing practical training at an enterprise or hired for temporary work during the holidays).
2.2. Additional salary fund
The additional wage fund includes additional payments, allowances, guarantee and compensation payments provided for by current legislation, bonuses related to the performance of production tasks and functions. The additional salary fund includes:
2.2.1. Allowances and additional payments to tariff rates (salaries, official salaries) in the amounts provided for by current legislation, for:
1) combination of professions (positions);
2) expansion of the service area or increase in the scope of work;
3) performance of duties of a temporarily absent employee;
4) work in heavy and harmful, as well as especially heavy and especially
hazardous working conditions;
5) labor intensity;
6) work at night;
7) team management;
8) high professional skill; class for drivers (drivers) of vehicles;
9) high achievements in work, including state civil servants;
10) performing particularly important work for a certain period of time;
11) knowledge and use of a foreign language at work;
12) access to state secrets;
13) scientific degree;
14) standard time of movement in the mine (mine) from the shaft
to the place of work and back to workers constantly engaged in underground work;
15) work in areas of radioactive contamination;
16) other allowances and additional payments provided for by the current
legislation, including an additional payment to the minimum wage.
2.2.2. Bonuses and remunerations, including for long service, of a systematic nature, regardless of sources of funding (except for the amounts specified in clause 2.3.2).
2.2.3. Interest or commission payments paid in addition to the tariff rate (salary, official salary).
2.2.4. Payment for work overtime and on holidays and non-working days, in amounts and at rates established by current legislation.
2.2.5. Payment to employees for days of rest provided to them in connection with work in excess of normal working hours under the rotation method of labor organization, with cumulative accounting of working hours and in other cases provided for by law.
2.2.6. Amounts paid (when performing work on a shift basis) in the amount of the tariff rate (salary, official salary) for the days of stay en route to the location of the enterprise (collection point) - the place of work and back, provided for by the work schedule on a shift, as well as for days of delay workers on the road due to meteorological conditions and the fault of transport enterprises.
2.2.7. Amounts of payments related to indexation of employee wages.
2.2.8. Amounts of compensation to employees for loss of part of their wages due to violation of payment terms.
2.2.9. The cost of housing, coal, utilities, communication services provided free of charge to certain categories of workers in accordance with the law and the amount of funds to reimburse their payment.
2.2.10. Costs associated with providing free travel to employees of railway, road transport and urban electric transport.
2.2.11. The cost of uniforms provided to employees free of charge, uniforms that can be used outside the workplace and remain for personal permanent use, or the amount of a discount in the case of uniforms being sold at reduced prices.
2.2.12. Payment for unworked time:
1) payment, as well as amounts of monetary compensation in case of non-use of annual (main and additional) vacations and additional leaves to employees with children, in the amounts provided for by law;
2) payment for additional vacations (in excess of the duration provided for by law) provided in accordance with the collective agreement;
3) payment of additional leaves in connection with training and creative leaves;
4) the amount of wages maintained at the main place of work of employees during their off-the-job training in the system of advanced training and retraining of personnel;
5) amounts accrued to persons undergoing training (training) to work at newly commissioned enterprises at the expense of funds provided for in the general construction estimates;
6) payment for a special break from work in cases provided for by law, payment of grace time for minors;
7) payment to employees involved in the performance of state or public duties, if they are performed during working hours;
8) payment to donor employees for days of examination, blood donation and rest provided after each day of blood donation or days added to annual leave at the employee’s request;
9) payment retained for the employee subject to a medical examination at his main place of work during his stay in a medical institution for examination;
10) payment for downtime not due to the employee’s fault.
2.3. Other incentive and compensation payments
Other incentive and compensation payments include remunerations and bonuses that are one-time in nature, compensation and other monetary and material payments not provided for by acts of current legislation or carried out in excess of the norms established by these acts. These include:
2.3.1. Accruals for unworked time not provided for by current legislation, in particular for employees who were forced to work reduced working hours and were on leave at the initiative of the administration, who participated in strikes.
2.3.2. Rewards and incentives provided once a year or of a one-time nature. In particular:
1) remuneration based on the results of work for the year, annual remuneration for length of service (work experience);
2) bonuses paid in accordance with the established procedure under special bonus systems, paid in accordance with government decisions;
3) awards for promoting invention and rationalization, creation, development and implementation of new equipment and technology, commissioning of production facilities and construction projects on time and ahead of schedule, timely delivery of products for export, and others;
4) bonuses for completing important and particularly important tasks;
5) one-time incentives not related to specific labor results (for example, for anniversaries and memorable dates, both in cash and in kind);
6) the value of shares provided to employees free of charge;
7) funds allocated for the purchase of property by employees from the moment of their personification, as well as the amount of the value of property distributed among members of the team in the event of liquidation (reorganization, repurposing) of the enterprise (except for cases of distribution of property between the founders of the enterprise).
2.3.3. Material assistance of a systematic nature, provided to all or most employees (for health improvement, in connection with the environmental situation, except for the amounts specified in clause 3.24).
2.3.4. Social payments in cash and in kind:
1) payment or subsidies for food for employees, including in canteens, buffets, and dispensaries;
2) payment for the maintenance of employees’ children in preschool institutions;
3) the cost of vouchers for employees and members of their families for treatment and recreation, excursions or amounts of compensation issued instead of vouchers at the expense of the enterprise (except for the cases specified in clause 3.2);
4) the cost of travel tickets, personally distributed among employees, and compensation to employees for the cost of travel by public transport;
5) other payments of an individual nature (for example, payment for an apartment and rental housing, dormitories, goods, grocery orders, subscriptions to health groups, subscriptions to newspapers and magazines, prosthetics, compensation for the cost of fuel issued to employees in cases not provided for by current legislation ).
3. Other payments not included in the wage fund
3.1. Contributions of enterprises to compulsory state social insurance.
3.2. Allowances and other payments made at the expense of state social insurance funds:
1) temporary disability benefit;
2) maternity benefits;
3) benefit for the birth of a child;
4) allowance for caring for a child until he reaches the age established by current legislation;
5) funeral benefit;
6) payment for vouchers for sanatorium treatment and rehabilitation.
3.3. Payment for the first five days of temporary disability at the expense of the enterprise.
3.4. Social benefits and payments at the expense of the enterprise, established by the collective agreement (for employees on parental leave, for the birth of a child, families with minor children).
3.5. A one-time benefit to employees retiring in accordance with current legislation and collective agreements.
3.6. Amounts of severance pay upon termination of an employment contract.
3.7. Amounts accrued to employees during the delay in calculation upon dismissal.
3.8. Expenses for paid training of employees and members of their families, not related to production needs, in accordance with the agreement between the enterprise and the educational institution.
3.9. Compensation for moral damage to employees at the expense of the enterprise, paid by court decision.
Rewards for discoveries, inventions and innovation proposals and their use.
3.11. Business trip expenses: daily allowance (in full), travel costs, expenses for renting living quarters.
Compensation payments and daily allowances paid when moving to work in another area in accordance with current legislation.
3.12. Supplements (field support) to tariff rates and official salaries of workers sent to perform installation, adjustment, repair and construction work, and workers whose work is performed on a rotational basis, is constantly on the road or has a traveling (mobile) nature, in the amounts determined current legislation.
3.13. Expenses for food for participants in sporting events, including judges, while attending sporting competitions and training camps within the established standards.
3.14. The cost of workwear, special footwear and other personal protective equipment issued in accordance with current standards, detergents and disinfectants, milk and medical and preventive nutrition, or reimbursement of expenses to employees for their purchase of workwear and other personal protective equipment in the event of non-issuance by the administration.
3.15. The cost of travel tickets purchased by the enterprise, which are not personally distributed among employees, but are issued to them as needed to complete production tasks (due to the specifics of the work).
3.16. Expenses for transporting employees to their place of work using both their own and rented transport (except for drivers’ wages).
3.17. Compensation to workers for the use of their own tools and personal transport for production needs.
3.18. Cost of gifts for holidays and tickets to entertainment events for children of employees.
3.19. Expenses for training and retraining of personnel (except for wage expenses specified in clause 2.2.12):
1) expenses for paying for the training of employees in higher educational institutions and institutions of advanced training, professional training and retraining of personnel;
2) scholarships for students of preparatory departments, students, graduate students sent by enterprises for off-the-job training at higher educational institutions;
3) payment for travel to the location of the educational institution and back;
4) expenses associated with organizing the educational process (purchase of educational material, rental of premises).
3.20. Expenses for cultural, educational and recreational activities and maintenance of public services (except for remuneration of the workers serving them).
Expenses for the improvement of horticultural societies (construction of paths, energy and water supply, drainage and other general expenses), construction of garages for workers.
3.21. Loans issued to employees of enterprises to improve living conditions, for individual construction, and starting a household.
3.22. The cost of housing transferred to the ownership of employees.
3.23. Expenses of enterprises for payment for treatment services for employees provided by health care institutions (except for payments specified in paragraph 2.3.3).
3.24. One-time material assistance provided by the enterprise to individual employees in connection with family circumstances, to pay for treatment, the health of children, and burial.
3.25. Amounts of material and charitable assistance paid to persons who are not in an employment relationship with the enterprise.
3.26. Amounts of material assistance, both in cash and in kind, regardless of its size, provided on the basis of Government decisions in connection with natural and environmental disasters, accidents and catastrophes by local government bodies, trade unions, charitable foundations and foreign countries.
3.27. Cash support for military personnel of the Armed Forces, the Ministry of State Security, other established military formations, commanding and enlisted personnel of the Ministry of Internal Affairs, the penal system, the tax police, and the Ministry of Emergency Situations.
3.28. Income from shares and other income from employee participation in the property of the enterprise (dividends, interest, payments on shares), as well as income from leasing land.
4. Average salary
4.1. The average nominal wages are:
4.1.1. The average salary of one full-time employee, determined by dividing the amount of the accrued wage fund of full-time employees by the average number of these employees for the corresponding period (month, quarter, half-year, year).
4.1.2. The average wage for one paid or worked hour, determined by dividing the amount of the accrued wage fund for full-time employees by the number of man-hours paid or worked by these employees for the corresponding period.
In the case of determining wages per hour worked, accruals for unworked time are excluded from the wage fund.
4.2. To determine the average monthly wage for a quarter (year) or any other period, the resulting wage for the quarter (year) must be divided by the number of months in the period.
4.3. Calculation of average wages for calculating payments for compulsory state social insurance and other charges, based on the average wage, is carried out in accordance with current legislation.
4.4. The average monthly accrued wages of employees at an enterprise is calculated by dividing the accrued wage fund of the corresponding category of employees (payroll; external part-time workers; employees who performed work under civil contracts) by the average number of the same category of employees and by the number of months in the reporting period.
Department of Labor Statistics of the DPR Glavstat
Guidelines
According to statistics on the number of employees
General provisions
personal card;
Worker movements
5.1. The movement of payroll employees is characterized by changes in the payroll number of full-time employees due to hiring and departure for various reasons. The movement of employees during the reporting period can be presented in the form of a balance: the payroll number of full-time workers at the beginning of the period plus the number hired during the reporting period minus the number of those who left during this period is equal to the payroll number of full-time workers at the end of the reporting period.
5.2. The number of hired employees includes persons enrolled in the enterprise by order (instruction) of the owner of the enterprise (institution, organization) on hiring in the reporting period.
5.3. The number of employees who left the enterprise includes all persons who left work at this enterprise during the reporting period, regardless of the reasons for dismissal (termination of an employment contract at the initiative of the employee or the administration, by agreement of the parties, conscription or enlistment in military service, transfer of the employee to another organization, sentenced to serve a sentence, etc.) or whose transfer was formalized by order, as well as those who left due to death.
5.4. The number of employees who left at their own request includes all employees who left due to termination of an employment contract at the initiative of the employee, as well as in cases of dismissal of their own free will for good reasons:
agreements of the parties;
hiring by competition;
moving to a new place of residence, transferring a husband or wife to work in another area, abroad; illness or disability that prevents you from continuing to work or live in the area; admission to an educational institution, graduate school or clinical residency;
the need to care for a sick family member or a disabled person of group I or a disabled child; dismissal of pregnant women at their own request; women with children under fourteen years of age; retirement; other valid reasons.
5.5. A dismissed employee is counted among those who have left from the first day of his exclusion from the payroll (the first working day after the date specified in the application or dismissal order).
The employee was dismissed at his own request on December 31, which falls on Friday (the last day of his return to work, for which accruals are made). According to paragraph 2.2 of these Instructions, he must be excluded from the list of full-time employees from January 4 - the first working day of the next year. Accordingly, in the forms of state statistical observations, the specified employee is reflected in the number of employees who left in the reports of the next year (for January, Q1).
5.6. The number of employees on the payroll who are hired and left does not include:
external part-time workers;
employees employed under civil contracts; employees transferred from other enterprises according to agreements between business entities.
5.7. The movement of workers is characterized by indicators of their turnover and constancy.
5.7.1. Employee turnover is the totality of hired employees and those who left for a certain period. The intensity of employee turnover is characterized by the following coefficients: total turnover, which is calculated as the ratio of the sum of hired employees and those who left during the reporting period to the average number of full-time employees; admission, which is calculated as the ratio of the number of employees hired during the reporting period to the average number of full-time employees; retirement, which is calculated as the ratio of the number of employees who left during the reporting period to the average number of full-time employees.
5.7.2. The staff turnover rate characterizes excess turnover and is calculated as the ratio of the number of employees dismissed during the reporting period for absenteeism and other violations of labor discipline, inadequacy of the position held, as well as at their own request (except for those dismissed at their own request for good reasons given in paragraph 5.4 of these Instructions ), to the average number of full-time employees.
5.7.3. The employee recovery rate characterizes the process of restoring the number of employees who left for various reasons at the expense of the number of employees hired. It is calculated by dividing the number of hired employees during the period by the number of employees who left during this period.
5.7.4. Personnel retention ratio is the ratio of the number of employees who were on the payroll for the entire reporting year to the average number of employees for the year.
The number of employees who were on the payroll for the entire year is determined as follows: from the list of full-time employees as of January 1, the number of employees who left during the year (except for those transferred to other enterprises) is excluded, but employees who left the number hired in the reporting year are not excluded, since there were no full-time employees on the payroll as of January 1.
An example of calculating the number of employees in equivalent
Full time
The company employs workers who have different working week lengths. For factory management workers it is 40 hours per week, in production (workplaces with hazardous working conditions) - 36 hours, for security workers, a summarized accounting of working time for the quarter is 496.5 hours. There is an employee under 18 years of age on the payroll. In addition, the company employs external part-time workers and, from the 7th day of the month, civil contracts for the performance of work were concluded with 9 persons for a period of 2 months. The number of calendar days in a month is 30, working days are 22.
1) Calculation of the average number of workers employed in accordance with civil contracts in full-time equivalent is carried out as follows:
24 calendar days (starting from the 7th) x 9 people = 216 person days.
216: 30 = 7 people;
2) The calculation of the average number of full-time employees in full-time equivalent is shown in the table:
| Categories of workers according to standard working hours | Standard working hours per employee, hours per month | Paid working time, man-hours | Including overtime work | Paid working hours for calculating the number of full-time equivalent employees | Number of employees in full time equivalent |
| A | 4 = 2 - 3 | 5 = 4: 1 | |||
| Occupied: in production | 158,4 | 63201,6 | 62769,6 | ||
| At the plant management | - | ||||
| guards | (496,5: 3) = 165,5 | - | |||
| youth under 18 years old | 158,4 | 158,4 | - | 158,4 | |
| Total full-time employees | - | ||||
| In addition: employees hired part-time from other enterprises (external part-time workers) | - | ||||
| Workers who performed work under civil contracts | X | X | X | X | |
| Total | X | X | X | X |
3) Rounding of calculation results for reflection in the forms of state statistical observations on labor is carried out according to the paired digit rule. Digits are rounded gradually from right to left: if the last significant digit is less than or equal to “4”, it is discarded; if - is greater than or equal to "6", the digit closest to the left of it is increased by one. If the last significant digit is "5", the digit closest to the left of it is increased by one if it is odd, but the even digit remains unchanged.
In the example, when calculating the number of external part-time workers, the result is 440: 176 = 2.5. When rounding - 2;
4) The number of full-time equivalent employees is 471 + 2 + 7 = 480 people.
Guidelines
according to statistics on the number of employees
General provisions
1.1. The instructions contain basic methodological provisions that make it possible to determine the indicators of the number of workers in the forms of state statistical observations in order to obtain objective statistical information on the employment of workers and the amount of remuneration for their labor.
The Directives apply to all legal entities, their branches, representative offices and other separate divisions (hereinafter referred to as enterprises), as well as to individual entrepreneurs who use hired labor.
Military units, institutions, institutions and organizations of the Armed Forces, other military formations, internal affairs bodies, the penal system, the tax police, the state fire department use these Instructions to organize statistical accounting of civilian employees receiving wages.
Labor statistics indicators are recorded at the place of employment of workers.
1.2. A legal entity provides forms of state statistical observations on labor statistics by location, including data on separate and structural divisions (productions, workshops, departments, sections, etc.) that are located on the same territory (city, district).
Separate divisions located in a different administrative territory (city, district) than their parent enterprise submit forms of state statistical observations on labor directly to the state statistics body at their location or to the State Statistics Committee.
If separate divisions do not keep primary records regarding working hours and payroll of employees, reports on them are compiled by a legal entity (head enterprise) and submitted to the state statistics body at the location of the non-independent division or to the State Statistics Committee.
If an enterprise has structural divisions that are located in another administrative territory (city, district) or are engaged in other types of activities than the enterprise itself, and make up a significant share (at least 30%) in the total number of employees, the enterprise submits to the state statistics body in its own way location or to the State Statistics Committee forms of state statistical observations on labor by structural divisions indicating their territory, location and type of economic activity.
1.3. In the event of a change in the organizational structure of a legal entity, information on labor issues is formed as follows:
1.3.1 a legal entity, individual divisions of which have been separated into independent legal entities, does not include the indicators of these divisions in the forms of state statistical observations on labor for the period from the beginning of the reporting year;
1.3.2 a legal entity created as a result of the separation of a structural unit or division of another legal entity draws up forms of state statistical observations on labor, inclusive, with indicators for the period from the beginning of the year, that is, for the entire period before their formation;
1.3.3 in the event of a merger of legal entities, the newly formed legal entity draws up forms of state statistical observations on labor with the indicators of these legal entities from the beginning of the year inclusive, that is, for the entire period before their merger;
1.3.4 in case of liquidation, a legal entity draws up forms of state statistical observations on labor for the period of its activities in the reporting year until the entry on the state registration of termination of the legal entity is made in the Unified State Register of Legal Entities and Individual Entrepreneurs;
1.3.5 in the event of a change in the type of activity of the enterprise, data on the new type of activity are taken into account from the month in which such a change occurred. Data for the previous period from the beginning of the year are reflected in the previous type of activity.
1.4. If there is a change in the structure of the enterprise or the methodology for determining labor indicators during the reporting period, data for the corresponding period of the previous year are reflected in accordance with the structure or methodology adopted in the reporting period.
1.5. Enterprises submit state statistical observation forms to state statistical bodies within the time limits specified on the forms. Statistical data must be reliable and presented in full.
1.6. State statistical observation forms at enterprises are filled out on the basis of standard forms of primary accounting documentation.
Primary accounting documentation for determining the number of employees includes:
order (instruction) on hiring, transfer to another job, termination of an employment contract;
personal card;
order (instruction) on granting leave;
time sheet and payroll calculation sheet;
payslips, payslips, payslips;
personal accounts, employment agreements (contracts), civil contracts and other primary and accounting documents approved in the prescribed manner, characterizing the quantitative and qualitative composition of employees, their income in cash, in kind, as well as the amount of benefits and compensation.
1.7. Notes in the work time sheet on the reasons for absence from work, the length of the working day, overtime work and other deviations from normal working conditions are made only on the basis of properly executed documents (disability certificates, downtime sheets, certificates of fulfillment of state or public duties and etc.).
1.8. The forms of state statistical observations contain various indicators of the number of employees, which differ in the calculation methodology and the purpose of their use.
In particular, it is planned to calculate the number of full-time employees in the enterprise as a whole, as well as individual categories of employees. For example, those employed in conditions that do not meet sanitary and hygienic standards, working pensioners, disabled people, and the like.
The indicator of the average number of full-time employees is used to determine the number of employed workers in areas of economic activity and to monitor changes in labor mobility. The essence of its definition is that an employed employee is counted only once (at the place of his main job), regardless of the term of the employment contract and the length of working hours.
In addition, to assess employment at the micro level (enterprise), the indicator of the total number of employees is used, which, in addition to full-time employees, includes the number of external part-time workers and those working under civil contracts.
The indicator of the average number of all employees in full-time equivalent characterizes the conditional number of employees (jobs) who have worked full time, which is necessary to perform the volume of work (services) established (determined) by the enterprise. The methodology for determining it is based on the recalculation of the paid working time of all personnel (full-time employees, part-time workers, working under contracts), who were involved in work in the reporting period and received the appropriate wages, into the conditional number of employees who would be sufficient for the enterprise to perform the actual amount of work during a full working day, based on its established duration.
The indicator of the average number of all employees in full-time equivalent is used to determine the average level of wages and other average values for the enterprise as a whole, as well as to analyze the efficiency of the use of labor.
1.9. Indicators of the number of employees in the forms of state statistical observations are reflected in whole units.
1.10. State statistical observation forms are compiled exactly in the established calendar reporting period: month, quarter, period since the beginning of the year or year. A monthly report is compiled from the first to the last (inclusive) day of the reporting month, a quarterly report - for the period from January 1 to the last (inclusive) day of the third month of the reporting quarter, an annual report - for the period from January 1 to December 31.
1.11. If distortions are detected in the forms of state statistical observations on labor, enterprises correct data in reports for the period (month, period from the beginning of the year, year) in which errors were made, as well as in all subsequent reports.