How to calculate the average number of employees. Average number of employees: how to calculate and what reports to submit. Existing individual entrepreneurs and organizations

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

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

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

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

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

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

Where to submit and methods of sending reports

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

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

You can submit it to the tax office:

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

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

Deadlines for submitting the average headcount report

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

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

How to calculate the average number of employees

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

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

Determining the number for each day of the month

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

However, this volume does not take into account:

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

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

Monthly calculation of the number of full-time employees

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

Chm=(D1+D2+…+D31)/Kd, where:

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

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

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

Calculation of the average number of part-time employees

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

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

Chn=Chs/Rch/Rd, where:

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

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

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

Calculation of the average number of all employees per month

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

Chs = Chm+Chn, where:

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

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

Calculation: 15.45 + 0.5 = 15.95

Calculation of the average number per year

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

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

Chg = (Chs1+Chs2+…+Chs12)/12, Where

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

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

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

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

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

Billing month	Initial data (number of employees)	Calculation of indicators
January	from 01 to 31.01.2015 – 16 people.	16
February	from 01 to 25.02.2015 - 17 people; from 26.02 to 28.02.2015 – 18 people.	Since from February 1 to February 25, 25 days there were 17 people in the company and 3 days - from February 26 to February 28 - 18 people, we get: (1725 +183) / 28=17.1
March	from 01.03 to 31.03.2015 – 18 people.	18
April	from 01.04 to 30.04.2015 – 18 people.	18
May	from 05/01 to 05/04/2015 - 18 people; from 05/05 to 05/31/2015 - 17 people.	Since from May 1 to May 5 there were 18 people, and from May 5 to May 31 there were 17 employees, we get: (418+2717)/31=17.1
June	from 06/01 to 06/30/2015 - 17 people.	17
July	from 01.07 to 31.07.2015 - 17 people.	17
August	from 01.08 to 31.08.2015 – 16 people	16
September	from 01.09 to 30.09.2015 - 16 people.	16
October	from 01.10 to 25.10.2015 – 16 people; from 26.10 to 31.10.2015 – 17 people	(2616+517)/31=16,2
November	from 01.11 to 30.11.2015 – 17 people	17
December	from 01.12 to 20.12.2015 - 18 people; from December 21 to December 31, 2015 – 16 people.	(2018+1116)/31=17,3
Average headcount as of 01/01/2016		(16+17,1+18+18+17,1+17+17+16+16+16,2+17+17,3)/12=16,89 Result – 17

Penalty for failure to submit the average number

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

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

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

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

Average headcount form 2016

(KND form 1110018).

Average headcount is an indicator on which a company’s right to benefits depends. Here are some of them:

the ability to apply a simplified taxation system (clause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation);
benefits for VAT (clause 2, clause 3, Article 149 of the Tax Code of the Russian Federation), property tax (Article 381 of the Tax Code of the Russian Federation), and land tax (clause 5 of Article 395 of the Tax Code of the Russian Federation);
benefits for small enterprises (Law of July 24, 2007 No. 209-FZ).

In addition, the average number of employees must be calculated in the following cases:

to know whether you need to submit reports to extra-budgetary funds electronically. The fact is that the average number of individuals in whose favor payments are made is equal to the average number of employees of the organization (Part 1 of Article 10, Part 10 of Article 15 of Law No. 212-FZ, paragraph 77 of the Instructions, approved by order of Rosstat dated October 28, 2013 No. 428);
to determine whether the organization has lost the right to use the simplified tax system or UTII (clause 4 of article 346.13, clause 2.3 of article 346.26 of the Tax Code of the Russian Federation);
to calculate the amount of UTII if the physical indicator for a specific type of activity is the number of employees (Article 346.27 of the Tax Code of the Russian Federation).

The rules for calculating the average number of employees are contained in Rosstat Order No. 428 dated October 28, 2013 “On approval of the Instructions for filling out federal statistical observation forms: ... No. P-4 “Information on the number, wages and movement of workers” ...”. This report must be submitted by all commercial organizations (except small ones), the average number of employees of which does not exceed 15 people (including part-time workers and civil contracts) based on the results of activities for the previous year.

The average number includes:

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

The average number of employees must be calculated in the following cases:

in order to submit information on the average headcount for the past year to the Federal Tax Service at the location of the organization no later than January 20 of the current year.

This must be done annually, even if the organization does not have employees (clause 3 of Article 80 of the Tax Code of the Russian Federation). If you submit information about the average headcount late, the Federal Tax Service may impose two fines at the same time (clause 1 of article 126 of the Tax Code of the Russian Federation, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated June 7, 2011 No. 03-02-07 /1-179):

for the organization - in the amount of 200 rubles;
per manager - in the amount of 300 rubles. up to 500 rub.;
to know whether you need to submit tax reports to the Federal Tax Service in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation);
to fill out the field “Average headcount” in the calculation according to the RSV-1 Pension Fund form (clause 5.11 of the Procedure for filling out the RSV-1 Pension Fund form);
to fill out the field “Number of employees” in the calculation according to Form 4 - Social Insurance Fund (clause 5.14 of the Procedure for filling out Form 4 - Social Insurance Fund);
to calculate the amount of income tax (advance payment) paid at the location of a separate division, if the organization uses the average headcount indicator for the calculation (clause 2 of Article 288 of the Tax Code of the Russian Federation).

Headcount

To calculate the average number of employees, you must first determine the number of employees for each calendar day of the reporting period (for example, a month - from the 1st to the 30th or 31st, and for February - to the 28th or 29th) . The payroll takes into account:

employees signed under an employment contract who perform permanent, temporary or seasonal work for one day or more;
owners of the company who work and receive salaries in it.

Moreover, they take into account both those actually working and those absent from work for some reason:

those who came to work, including those who did not work due to downtime;
those on business trips, if the company maintains their salaries, as well as those on short-term business trips abroad;
those who did not show up for work due to illness (during the entire sick leave and until retirement due to disability);
those who did not show up for work due to performing state and public duties (for example, participated as a juror in court);
those hired for part-time or part-time work, as well as those hired at half the rate (salary) in accordance with the employment contract or staffing table. In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring. This group does not include workers who, in accordance with the law, have reduced working hours: under the age of 18; those employed in jobs with harmful and dangerous working conditions; women who are given additional breaks from work to feed their children; women working in rural areas; workers - disabled people of groups I and II;
hired for a probationary period;
homeworkers (they are counted for each calendar day as whole units);
employees with special titles;
sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;
temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;
students and pupils of educational institutions working in organizations during practical training, if they are enrolled in workplaces (positions);
students studying in educational institutions, postgraduate schools, who are on study leave with full or partial pay;
students studying in educational institutions and who were on additional leave without pay, as well as workers entering educational institutions who were on leave without pay to take entrance exams in accordance with the law;
those on annual and additional leave provided in accordance with the law, collective agreement and employment contract, including those on leave followed by dismissal;
those who had a day off according to the organization’s work schedule, as well as for overtime during the summarized accounting of working hours;
who received a day of rest for working on weekends or holidays (non-working days);
those on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave;
hired to replace absent employees (due to illness, maternity leave, parental leave);
were on leave without pay, regardless of the duration of the leave;
those who were in downtime at the initiative of the employer and for reasons beyond the control of the employer and employee, as well as on unpaid leave at the initiative of the employer;
who took part in strikes;
working on a rotational basis. If organizations do not have separate divisions on the territory of another constituent entity of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which employment contracts and civil law contracts are concluded;
foreign citizens who worked in organizations located in Russia;
those who committed absenteeism;
who were under investigation until the court's decision.

Who is not included in the payroll

The following are not included in the payroll:

hired part-time from other companies (their records are kept separately);
performing work under civil law contracts (contracts, services, etc.);
recruited to work under special contracts with government agencies for the provision of labor (military personnel or those serving a sentence of imprisonment). Moreover, they are taken into account in the average number;
those who wrote a letter of resignation and did not return to work before the notice period for dismissal expired (they are excluded from the workforce from the first day of absence from work);
owners of the company who do not receive a salary from it;
transferred to work in another company, if they do not retain their wages at their previous place of work, as well as those sent to work abroad;
those sent for off-the-job training and receiving a stipend at the expense of the company that sent them;
with whom a student agreement for training and additional professional education has been concluded (Article 197 of the Labor Code of the Russian Federation) and who receive a scholarship during their studies;
lawyers;
members of the cooperative who have not entered into employment contracts with the company;
military personnel in the performance of military service duties.

The number of employees on the payroll is given not only for a specific date (for example, on the first or last day of the month), but also for the reporting period (for example, for a month, a quarter).

Total: 270 people.

The payroll is clarified using the work time sheet, which records the employee’s attendance or absence from work, as well as on the basis of orders (instructions) on the hiring, transfer and dismissal of the employee.

How is the average headcount calculated?

The average payroll number for a month is calculated as follows: sum up the payroll number for each calendar day of the month (according to the working time sheet) and divide by the number of calendar days of the month. In this case, for a weekend or holiday, the payroll number is equal to what it was on the previous working day.

In March of the reporting year, the payroll of Spectr JSC included:

The total headcount is 270 people. The number of days in a month is 31.

The average number of employees of Spectr JSC for March is:
((7 days + 4 days + 1 day) × 88 people + (10 days + 4 days) × 92 people + 5 days × 90 people) : 31 days = (1056 person-days + 1288 person-days + 450 person-days) : 31 days = 90.1 people

The average number is shown in whole units. This means that in March it is 90 people.

The average headcount of the company in April was 100 people, in May – 105 people, in June – 102 people.

The average headcount of the company for the second quarter is:
(100 people + 105 people + 102 people): 3 months. = 102.3 people/month.

The average number is shown in whole units, so it is 102 people.

If some of the company's employees work part-time, the average number of employees is calculated differently. In this case, the number of part-time workers is taken into account in proportion to the time worked.

Two employees of Legat LLC, Voronin and Somov, work 5 hours a day (with a five-day work week of 40 hours). Therefore, they are taken into account daily as follows:
5 man-hours: 8 hours = 0.6 people.

The number of working days in June is 21. Voronin worked 21 days, Somov - 16 days.

The average number of these employees per month will be equal to:
(0.6 people × 21 work days + 0.6 people × 16 work days): 21 work days days = 1 person

Keep in mind: not all employees on the payroll are included in the average payroll. For example:

women who are on maternity leave;
those who are on additional parental leave;
those who are on leave in connection with the adoption of a newborn child from the maternity hospital;
employees who study in educational institutions and are on additional leave at their own expense;
employees who enter educational institutions and are on leave at their own expense while taking entrance exams.

However, workers recruited to work under special contracts with government agencies for the provision of labor (military personnel or those serving a prison sentence), who are not included in the payroll, must be counted in the average payroll as whole units for the days when they were at work .

The average number of external part-time workers (that is, working at different enterprises) is calculated in the same way as the average number of part-time workers.

Workers registered under civil contracts (contracts, services, copyrights) are counted for each calendar day as whole units throughout the entire term of the contract. Moreover, the time of payment of remuneration is not taken into account.

When calculating the average number of employees for a weekend or holiday, take the number of employees for the previous working day.

The same applies to individual entrepreneurs who entered into civil contracts with the company and received remuneration under them, as well as to employees who were not included in the payroll and with whom such contracts were not concluded.

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

Average headcount

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

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

Daily employee count

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

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

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

An employee who is on the payroll of an organization and has entered into a civil law agreement with it is counted in the payroll and average payroll once at the place of his main job.

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

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

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

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

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

Calculation for the period

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

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

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

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

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

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

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

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

In an organization that has a 40-hour, five-day work week, there are three part-time employees (Table 2).

Table 1. Working hours

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

Let's calculate the average number of employees per month in two ways.

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

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

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

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

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

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

The following employees work at Gamma LLC under employment contracts:

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

In total, there are 12 people in the organization.

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

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

Table 3. Average number of employees for October 2007

date	Headcount	Including employees		Number of part-time workers to calculate the average payroll number	To be included in the average headcount (gr. 2 - gr. 3 - gr. 4 + gr. 5)
date	Headcount	part-time	not included in the average headcount

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

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

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

Table 4. Average number of employees by month

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

The organization operates part-time

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

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

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

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

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

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

Average number of employees

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

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

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

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

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

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

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

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

CJSC Omega has entered into the following contract agreements:

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

An employee of an organization is taken into account only as part of the average number of employees; an individual entrepreneur is also not included in the calculation of the average number under civil law contracts.

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

Month	Average salarynumber, people	Average number, people
Month	Average salarynumber, people	external part-time workers	working under civil law contracts



For the first quarter



For the second quarter
For half a year


September
For the third quarter
In 9 months



For the fourth quarter

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

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

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

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

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

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

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

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

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

Table 7. Data to fill out the form

The procedure for calculating the number of employees is determined by law and established in Rosstat Resolution No. 69 dated November 20, 2006 (hereinafter referred to as the Resolution).

Headcount

The full list of employees who are included in the payroll contains clause 88 of the Resolution. Let's present it below, but for now we'll suggest you remember a few rules for calculating payroll numbers:

1. The payroll includes all employees who have an employment relationship with the employer. Simply put, those with whom an employment contract (both fixed-term and indefinite) was concluded and who performed permanent, temporary or seasonal work for one day or more.

2. When calculating the indicator, owners of organizations who worked and received wages in their company are taken into account.

3. The list of employees for each calendar month takes into account both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism).

4. The payroll number for each day must coincide with the data in the employees’ working time sheet.

Document fragment. Clause 88 of Rosstat Resolution No. 69 dated November 20, 2006.

Workers who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not many of them, so we advise you to remember them all:

external part-time workers;
performing work under civil contracts;
working under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and are included in the average number of employees;
transferred to work in another organization without pay, as well as sent to work abroad;
those aimed at studying outside of work, receiving a scholarship at the expense of these organizations;
those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. Such employees are excluded from the payroll from the first day of absence from work;
owners of the organization who do not receive wages;
lawyers;
military personnel.

homeworkers,
internal part-timers,
employees registered in one organization for two, one and a half or less than one rate,
persons hired on a part-time, part-time or half-time basis.

Average headcount

The very name of the indicator tells us that the average number of employees is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations. Next, we will show all the calculations using examples. But first we draw your attention to an important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:

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

Order for employment (form N T-1),
Order on transfer of employees to another job (Form N T-5),
Order on granting leave (Form N T-6),
Order to terminate the employment contract (Form N T-8),
Order to send an employee on a business trip (Form N T-9),
Employee personal card (form N T-2),
Timesheet for recording working hours and calculating wages (form N T-12),
Time sheet (form N T-13),
Payroll statement (Form N T-49).

Let's move on to the calculations

The average number of employees per month is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days in the month.

Please note: the calculation takes into account holidays (non-working days) and weekends. The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if weekends or holidays span several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday. This condition is contained in paragraph 87 of the Resolution.

Example 1. LLC "Kadry Plus" employs 25 people under employment contracts. The established work schedule is a 40-hour, five-day work week. The payroll as of November 30 is 25 people.

From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.

On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.

From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him.

On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a probationary period of two months.

On December 24, driver Gorbachev submitted his resignation and did not return to work the next day.

Weekends and holidays in December were the 1st, 2nd, 8th, 9th, 15th, 16th, 22nd, 23rd, 30th, 31st. Therefore, on these days the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.

Of the workers listed above, the December payroll will include:

Ivanov - from December 1 to December 31,
Petrova - from December 1 to December 31,
Sidorov - from December 10 to 31,
Alekseeva - from December 18 to 31,
Bortyakova - from December 19 to 31,
Vikulov - from December 20 to 31,
Gorbachev - from December 1 to December 24.

Petrov’s accountant is not taken into account in the average headcount (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.

For clarity, let’s draw up a table that defines the payroll for December 2007:

The number of employees of LLC "Kadry Plus" in December 2007

Day of the month	Payroll number, people	Of these are not included to the average payroll number, people	Turn on to the average payroll number, people (gr. 2 - gr. 3)

Let's calculate the average headcount for December:

802 person-days : 31 days = 25.87 people

In whole units it will be 26 people.

The rules for calculating the average number of employees for a quarter, year or other period are as follows: it is necessary to add up the average number of employees for each month of the period and divide by the number of months. Let’s say, if you want to know the indicator for a quarter, then you need to divide by 3, if for a year - by 12. In this case, the indicator obtained for the month should not be rounded to whole units. Only the final result of the average headcount for the billing period is subject to rounding.

Four nuances when calculating the average number of employees

Nuance 1. If the organization carried out business activities for less than a full month, then it should calculate the average number of employees for this period as follows. The sum of payroll employees for all days of work must be divided (oddly enough) by the total number of calendar days in the month (clause 90.8 of the Resolution). A similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate an indicator for a quarter or a year, then, regardless of the duration of work in the period, it is necessary to add up the average number of employees for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the indicator for the entire year 2007, then it must add the average number of employees for November and December and divide the resulting value by 12.

Example 2. The newly formed Lyubava LLC began operating on October 25, 2007. As of this date, the payroll number of employees was 4 people. On October 30, employment contracts were concluded with three more people. Until the end of 2007, there was no movement of personnel.

Work schedule: 40-hour, five-day work week.

Let's calculate the average number of employees of the company for 2007.

1. The list of employees for October is shown in Table 2:

List of employees of Lyubava LLC in October 2007

Day of the month	Headcount, people	Including included in average number of employees, people

2. Determine the average number of employees by month.

For October it is equal to 1.1 people. (34 person-days: 31 days).

Since in subsequent months the payroll of employees did not change for each day, the average number of employees for November will be 7 people. (210 person-days: 30 days) and for December also 7 people. (217 person-days: 31 days).

3. Let’s calculate the average number of employees for 2007:

(1.1 people + 7 people + 7 people): 12 months. = 1.26 people

In whole units it will be 1 person.

Nuance 2. If an organization was formed as a result of the reorganization or liquidation of a company or on the basis of separate or non-independent divisions, then when calculating the average number of employees, it must take into account the data of its predecessors.

Nuance 3. Organizations that have temporarily suspended work for reasons of production and economic nature determine the average number of employees according to general rules.

Nuance 4. If employees of an organization are transferred on their own initiative to part-time (part-time work week) or work at half the rate (salary), you need to remember the following. In the payroll, such persons are counted for each calendar day as whole units, while in the average payroll - in proportion to the time worked (clauses 88 and 90.3 of the Resolution). The calculation algorithm is given in example 3.

Please note: if a shortened (part-time) working day (working week) is provided to employees in accordance with the law or at the initiative of the employer, then they should be counted as whole units for each day. These categories of workers include minors, people employed in jobs with hazardous working conditions, women who are given additional breaks from work to feed a child or who work in rural areas, disabled people of groups I and II.

Example 3. The Lux company has a 5-day, 40-hour work week. The payroll consists of 2 people who, on their own initiative, work part-time. So, in December, Lebedeva worked 13 days, 5 hours a day, Sanina - 17 days, 7 hours. In December 2007 there were 21 working days.

It is necessary to determine the average number of employees for December.

1. We determine the total number of man-days worked by these individuals (in our case, Lebedeva and Sanina).

To do this, divide the total number of man-hours worked in the desired month (December) by the length of the working day. The number of man-hours worked by Lebedeva is 65 man-hours (13 days x 5 hours), and by Sanina - 119 man-hours (17 days x 7 hours). To determine the length of the working day, you need to divide the number of working hours per week by the number of working hours per day. In our case it will be equal to 8 hours (40 hours: 5 hours). The total number of person-days will be 23 person-days. ((65 person-hours + 119 person-hours): 8 hours).

2. The next step is to calculate the average number of part-time workers per month in terms of full employment. To do this, divide the result by the number of working days in the month (there are 21 in December). We get 1.1 people. (23 person-days: 21 days).

3. To determine the average number of employees for a month, add the previous indicator and the average number of other employees. That is, it is necessary to keep separate records of such employees.

In our case, the company has only 2 part-time employees, so the average headcount for December will be 1.1 people. In whole units - 1 person.

Average number

To calculate this indicator, we need to determine the average number of external part-time workers and persons performing work under civil contracts.

The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of part-time workers.

And the average number of persons performing work under civil contracts is determined according to the general rules for calculating the average number of employees. But there are still some peculiarities. So, if an employee on the payroll of a company has entered into a civil law agreement with it, he is counted only in the payroll and only once (as a whole unit). Also, the average number of employees under civil contracts does not include individual entrepreneurs.

Thus, by adding all three indicators, we can determine the average number of employees. Note: it must be rounded to whole units.

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

What is the average number of employees?

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

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

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

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

How to find the average number of employees - formula

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

Calculation algorithm

Formula for calculating the average number of employees:

, Where

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

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

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

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

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

Calculation example

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

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

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

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

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

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

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

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

Report submission deadlines

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

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

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

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

Average headcount when opening an LLC

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

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

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

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

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

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