The average number of employees is a parameter used in statistical accounting. It is also used for tax control.
Business managers or accountants, faced for the first time with the calculation of average payroll workers are asked various questions. The article will discuss some of them. How to submit reports? What are the deadlines for this? What formulas are used? Are all categories taken into account in the calculations or are there exceptions? Having answered the questions posed, the accountant will accurately calculate the indicator and submit reports to the regulatory authorities on time.
The average number of employees (ASN) is a report submitted to the federal tax service inspection by January 20 of the following reporting year.
Dispatch occurs annually. These provisions are enshrined in the Tax Code of the Russian Federation (Article 80, paragraph 3).
If the SCN for the previous year was more than 100 people, the report is submitted only electronic. Companies provide reporting regardless of the number of employees.
Failure to submit a report on the average number of employees may result in penalties. The fine will be 200 rubles (Tax Code of the Russian Federation, paragraph 1, article 126), and the director or chief accountant will face a fine of 300 - 500 rubles. The fine is small, but the company, due to the lack of data on the SSC, may lose tax benefits or the taxes will be recalculated, that is, there will be an additional charge, penalties and fines will follow. After paying the fine, the company is still required to provide reports on the number of employees.
Where information on the average number of employees is used:
Filling out reports:
Confirmation or receipt of benefits:
The SSC of personnel takes into account those actually working and absent according to various reasons. Entire units of employees that are included in the payroll:
The item “employed on a part-time basis” does not apply to citizens for whom, on the basis of Russian legislation, a reduced work schedule is established. These include:
Several points should be taken into account:
The average number of personnel for the reporting period is the average, which is based on the average number of employees for all months. It is necessary to calculate the MPV for each month of the required period.
Calculation formula:
Total monthly average = Full day average + Half day average
The parameter for employees who work full time is not difficult to determine. This is done according to the following formula:
Total day average = Total average / Number of calendar days
The THR of part-time employees is calculated differently. First, the total number of man-days worked by employees is calculated. This parameter must be multiplied by the number of calendar (worked) days. The days that an employee was absent (sick leave, absenteeism, vacation) are taken as the number of hours of the previous working day:
Number of man-days = Hours worked / Working day standard
The formula for calculating the average payroll of part-time workers is as follows:
SSC part-time = Sum of man-days / Number of calendar days
Table on standard length of day:
| Number of working hours per week | Length of day (five day week) | Length of day (six day week) |
| 40 | 8 | 6,67 |
| 36 | 7,2 | 6 |
| 35 | 7 | 5,83 |
| 24 | 4,8 | 4 |
As the headcount of employees for weekends and holidays take this indicator for the previous working day.
At Omega, six employees were employed part-time in April:
There are 28 full-time employees in the company.
In this case, the calculation of the average number of employees per month will be 30 people = 28 + 2.
The quarterly SCN of employees is obtained by adding the average number of employees for the months of work that are included in the quarter and dividing by 3 (months). Let's give the formula:
SSC quarter = (SSC month 1 + SSC month 2 + SSC month 3) / 3
The Omega company had an average number of employees in April of 491 people, in May - 486 people and in June - 499. The average number of employees for the second quarter was 492 people ((491 + 486 + 499) / 3).
In the case of incomplete work per quarter, the MSS is determined by summing over the months of operation in the quarter and dividing by 3.
The annual average number of employees is obtained by adding the average number of employees for the months of work and dividing by 12 (months). Let's present it in the form of a formula:
G annual SSC = (SSC month 1 + SSC month 2 + SSC month 3 + … + SSC month 12) / 12
If the company operated for less than a full year (for example, it was founded in March), then the employee average is calculated as the sum of the average number of employees for each month of operation, divided by the same 12 months.
The Omega company had the average number of employees: 
The average payroll number is 31 people: (0+20+23+30+32+34+36+45+42+42+38+42) / 12. This result was obtained because we added up all the average payroll for the specified period and divided by 12 months.
In the same way, you can calculate the MSP for half a year or nine months:
TSS for half a year = (TSP month 1 + TSA month 2 + TSA month 3 + … + TSA month 6) / 6
TRP for 9 months = (TRP month 1 + TRP month 2 + TRP month 3 + … + TRP month 9) / 9
Sometimes, when calculating the SCH, a non-integer number may be obtained; in this case, the number is rounded. The report to the Federal Tax Service does not imply the presence of tenths or hundredths. The correct rounding would be:
To provide information to the Pension Fund (RSV 1 report) and the Social Insurance Fund (4-FSS), it is also required to indicate the average number of employees. The difference in the calculation is that it takes into account external part-time workers and employees working under civil contracts.
The article examined examples and provided formulas for calculating the average number of employees. The nuances that are taken into account when calculating, the difference between reports to the Pension Fund and the Social Insurance Fund from the Federal Tax Service are explained in detail. Thus, it is easy for an accountant with any level of training to calculate the average number of employees of his organization.
Video - explanations of the procedure for submitting information on the average number of employees:
The average number of employees of an enterprise for a certain period per month is determined by summing the payroll of employees for each calendar day and dividing the resulting total by the number of calendar days of the month (the number on weekends and holidays is taken based on the previous working day). In labor reporting, the number of employees on the payroll is given not only as of a specific date, but also on average for the reporting period (per month, quarter, since the beginning of the year, year). Number as of date - indicator of the number of employees on the payroll of the enterprise at certain number reporting period, for example, on the first or last day of the month, including employees hired and excluding employees who left on this day. To determine the number of employees of an enterprise, institution, organization for any period (month, quarter, since the beginning of the year, year), it is not enough to take the number of employees as of the date, for example, only at the beginning or end of the reporting period, since these indicators do not take into account changes that occurred during the period under review. To determine the number of employees for the reporting period, the S.h.r. is calculated, which is used to calculate labor productivity, average wages, turnover rates, turnover, permanence of employees and other indicators. S.ch.r. for the reporting month is calculated by summing the number of employees on payroll for each calendar day of the reporting month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working days) and , and dividing the amount received 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, the number of payroll employees for each of these days is taken to be equal to the number of 2 payroll employees for the working day preceding the weekend and holiday (non-working) days. To correctly determine the average number of employees, it is necessary to maintain the daily 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 timesheet for the use of working time of employees, on the basis of which the number of workers and employees who showed up and did not show up for work in the enterprise is established. When determining S.ch.r. It should be borne in mind that some employees on the payroll are not included in the average number.
Such employees include: women on maternity leave, etc. those on leave in connection with the adoption of a newborn child directly from the maternity hospital; women on additional parental leave until the child reaches the age of one and a half years; workers sent to export grain and other agricultural products, to harvest crops, for whom, in accordance with the Government Decree, 75% of their average earnings are retained at their main place in return for daily allowances and allowances (car drivers, repair workers, mechanics, convoy managers, motor vehicle dispatchers , tractor drivers and other machine operators); workers seconded to carry out construction, installation and commissioning work, who are paid in addition to wages in lieu of daily allowance and room allowance in the amount of 50 - 75% of the tariff rate (official salary) at the place of their main work in accordance with Government resolution; workers studying in the final courses of evening and correspondence higher education and (for the provision of labor); patients with chronic alcoholism, placed for treatment in drug treatment departments of psychiatric (psychoneurological) institutions and attracted from therapeutic purpose to labor for enterprises, then the average number of employees takes into account the conditional number of these workers, calculated by dividing the wage fund actually accrued for the month of these persons, including bonuses from the material incentive fund, by the average monthly wage of one worker in the main or non-core activity. S.ch.r. at enterprises that operated for less than a full month (for example, at enterprises newly put into operation, liquidated, those having a seasonal nature of production, etc.), 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] for the period of work, for the total number of calendar days in the reporting month. S.ch.r. for a quarter is determined by summing the average number of employees for all months of operation of the enterprise in the quarter and dividing the resulting amount by sodium. S.ch.r. for the period from the beginning of the year to the reporting month inclusive is determined by summing up the average. for all months 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 of operation of the enterprise for the period from the beginning of the year, i.e., respectively, by 2,3,4, etc. S.ch.r. for the year is determined by summing the S.ch.r. for all months of the reporting year and dividing the resulting amount by 12. If it worked for less than a full year (seasonal nature of the work or was put into operation after January, etc.), then S.ch.r. for the year is determined by the same. by summing the S.ch.r. for all months of operation of the enterprise and dividing the resulting amount by 12.
Economics and law: dictionary-reference book. - M.: University and school. L. P. Kurakov, V. L. Kurakov, A. L. Kurakov. 2004 .
Average number of employees- for the year is calculated by summing the payroll number of employees for each calendar day of the year, including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days of the year. Number of payroll employees... ... Official terminology
Average number of employees- – number of employees on average for a certain period (month, quarter, since the beginning of the year, for the year). The average number of employees per month is determined by summing the number of employees on the payroll for each calendar... ...
Average number of employees- employees who are on the staff, including part-time workers, as well as persons who are not on the staff (performing work under civil law contracts for the corresponding reporting (tax) period) ... encyclopedic Dictionary-company manager's directory
average number of employees- Number of employees on average for the reporting period (month, quarter, since the beginning of the year, year). To determine S.ch.r. The following are excluded from the payroll number of employees: women on maternity leave and additional leave. maternity leave... Technical Translator's Guide- number of employees on average for the reporting period (month, quarter, since the beginning of the year, year). To determine S.ch.r. The following are excluded from the payroll number of employees: women on maternity leave and additional leave... ... Large economic dictionary
AVERAGE NUMBER OF EMPLOYEES- number of employees on average for the reporting period. Ch.r.s. is determined from the payroll number of employees, while the following are excluded: women on maternity leave and additional child care leave;... ... Encyclopedia of Labor Law
- (see AVERAGE NUMBER OF EMPLOYEES) ... Encyclopedic Dictionary of Economics and Law
Number of employees- – the established number of employees of a certain professional qualification required to perform specific production, management functions or volumes of work. There are list, turnout and average list... ... Commercial power generation. Dictionary-reference book
Annually, no later than January 20, LLC and individual entrepreneurs must submit information on the average number of employees for the previous year. Moreover, individual entrepreneurs submit this report only if they have employees on staff, and legal entities- regardless of the availability of personnel. In addition, no later than the 20th day of the month following the one in which the organization was created, documents must be submitted.
How to calculate the average number of employees for one month? Here is the calculation formula from the Rosstat Instructions: “The average number of employees per month is calculated by summing the payroll number for each calendar day, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days. The number of employees on weekends and holidays is recognized as equal to that on the previous working day.”
Important: there are two categories of workers who, although counted in the payroll, are not included in the calculation of the average number of employees. These are women who are on maternity and child care leave, as well as those who have taken additional unpaid leave to study or enroll in educational institutions.
Here is the calculation of the average number of employees:
At the end of December, the average number of employees was 10 people. After the New Year's weekend, 15 more people were hired on January 11, and 5 people quit on January 30. Total:
We count: (10 days * 10 people = 100) + (19 days * 25 people = 475) + (2 days * 20 people = 40) = 615/31 days = 19.8. Rounding up to whole units, we get 20 people.
To calculate the average number of employees for a month with several working days, you need to apply a different algorithm. For example, an LLC was registered on March 10, 2018, 25 people were hired under an employment contract, and the payroll did not change until the end of March. How to be in this case?
The Instructions provide the following formula: “The average number of employees in organizations that worked for less than a full month is determined by dividing the sum of the number of payroll personnel for all days of work in the reporting month, including weekends and holidays (non-working) days for the period of work by the total number of calendar days in the reporting month. month."
We determine the amount of personnel from March 10 to March 31: 22 days * 25 people = 550. Despite the fact that only 22 days were worked, we divide the amount by the total number of calendar days in March, i.e. 31. We get 550/31 = 17.74, round up to 18 people.
How to calculate the average headcount for a year or another reporting period? In reporting to the tax inspectorate, the SCR is compiled at the end of the year, and for filling out the 4-FSS form, the necessary periods are a quarter, half a year, nine months and a year.
If the year has been worked out in full, then the calculation rule is as follows: (NW for January + NW for February + ... + NW for December) divided by 12, the resulting total rounded to whole units. Let's give a simple example:
The list of the enterprise for 2018 changed slightly:
Let's calculate the average salary for the year: (3 * 35 = 105) + (2 * 33 = 66) + (7 * 40 = 280) = 451/12, total - 37.58, rounded to 38 people.
If the year has not been worked in full, then the calculation is made in the same way as for an incomplete month: regardless of the number of months worked, the amount of the NFR is divided by 12. From the Rosstat Instructions: “If the organization worked for an incomplete year, then the average number of employees for the year is determined by summing the average number of employees for all months of work and dividing the resulting amount by 12.”
Let’s assume that an enterprise with a seasonal nature of activity worked only five months in a year, the monthly average was:
We count: 320 + 690 + 780 + 820 + 280 = 2890/12. We find that the average is 241 people.
The calculation is carried out similarly for any other reporting period. If you need a report for a quarter, then you need to add up the cash balance for each month of real activity and divide the resulting amount by 3. To calculate for six months or nine months, the resulting amount is divided by 6 or 9, respectively.
In the examples given, we showed how to calculate the payroll for full-time employees. But what if they are employed part-time or part-time for a week? We turn again to the Directions: “Persons who worked part-time are counted in proportion to the time worked.”
To do this you need:
For example, at Alpha LLC, one employee works 4 hours a day, and the second - 3 hours. In June 2018 (21 working days), the two of them worked 147 hours at the rate of (4 hours × 21 days) + (3 hours × 21 days)). The number of person-days for a 40-hour week in June is 18.37 (147/8). It remains to divide 18.37 by 21 working days in June, we get 0.875, round to 1.
If you have employees who are employed full-time and part-time, then to get the total average number of employees for the year, you need to add up their average number of employees for each month separately, divide the result by 12 months and round.
When calculating the average headcount, you should be guided by the procedure that Rosstat prescribes to use for filling out the statistical form P-4. This procedure was approved by Rosstat orders:
The general formula for calculating the average number of employees per year can be presented as follows (clause 79.7 of Rosstat instructions No. 772):
Average year = (Average 1 + Average 2 + ... + Average 12) / 12,
Average number of years is the average headcount for the year;
Average number 1, 2, etc. - average number for the corresponding months of the year (January, February, ..., December).
In turn, to calculate the average number of employees per month, you need to sum up the number of employees for each calendar day of the month, including holidays and weekends, and divide this amount by the number of calendar days of this month.
When calculating, newly created organizations sum up the average number of employees for all months worked in the corresponding year and divide the resulting amount by 12, and not by the number of months of work, as one might assume (clause 79.10 of Rosstat instructions No. 772).
For example, an organization was created in September. The average number of employees in September was 60 people, in October - 64 people, in November - 62 people, in December - 59 people. The average number of employees for the year will be 20 people:
(60 + 64 + 62 + 59) / 12.
For information on the procedure for submitting information about the average number of employees to the tax office, read the article “We provide information on the average number of employees” .
The headcount is the number of personnel in an organization on a specific calendar day of the month. It includes all employees with whom employment contracts have been concluded, including temporary and seasonal ones. And not only those who actually worked that day, but also those who were absent from work, for example, on a business trip, on sick leave, on vacation (including at their own expense) and even skipped work (see the full list). in paragraph 77 of Rosstat instructions No. 772).
NOTE! Employees on maternity leave or “children’s” leave are generally included in the payroll, but are not taken into account in the average payroll. But if they work part-time or at home with benefits, With2018 , in the SSC they are taken into account (clause 79.1 of Rosstat instructions No. 772).
It all depends on the basis on which part-time employment is applied.
If part-time work is an initiative of the employer or a legal requirement, such workers are considered a full-time employee. And if partial time is set employment contract, staffing schedule or with the written consent of the employee, then in proportion to the time worked in the following order (clause 79.3 of Rosstat instructions No. 772):
Let's explain with an example (for a regular 40-hour 5-day work week).
The organization had 7 employees working part-time in October:
Then the average number will be 2.8 people:
(0.5 × 23 × 4 + 0.4 × 23 + 0.4 × 15 + 0.4 × 10) / 22 working days in October.
Read about the length of working hours in this article. “Normal working hours cannot be exceeded?” .
The calculation of the average number of employees is carried out by all employers and submitted annually to the Federal Tax Service. Since 2018, updated rules for calculating the average number of employees, approved by Rosstat Order No. 772, have come into force.
Since 2008, the state has obliged all enterprises to report to the Federal Tax Service on the average number of their personnel. Compiling and submitting information raises many questions in practice.
Since the report is presented on a strict form, the Federal Tax Service has developed recommendations for filling it out.
The report is actually quite simple. The main thing is to correctly make calculations for its design, taking into account those who are included in the calculation of the average number of employees and who should not be there. The list of categories required for inclusion in the document has been established by the tax service.
The average headcount (ASN) of an organization's personnel is an important statistical indicator.
It is required for presentation government agencies various information:
This information is presented in the form of reports. Consequently, the employees’ SSC is used when compiling forms P-4, PM, MP,. Data on it are presented annually. In addition to paying insurance premiums, it is needed by companies that employ disabled people to reduce the tax burden with the help of the benefits provided.
Legal entities and individual entrepreneurs must submit to the Federal Tax Service inspection information about the SSC of personnel for the past year. Individual entrepreneurs who did not employ hired labor in the past year are exempt from rent (paragraph 3, paragraph 3, article 80 of the Tax Code of the Russian Federation).
The deadline for submitting the SSC report for 2019 is January 20, 2019. Even a performance on this particular day is not a violation.
Most businesses start working in the new year after the holidays. Their accountants must have time to prepare and submit information about employees’ financial assets within ten days.
Calculating the time for submitting such documents has a number of features:
The SSC report includes the following categories of personnel:
The following company employees are not taken into account in the accounting of the SSC personnel:
Vacationers are also not included in the calculation:
Records of personnel working under civil contracts are kept by calendar days as whole units for the entire period of validity of the contracts. This includes employees performing duties under contract agreements, provision of services, and authorship. The time of payment of remuneration to them is not taken into account.
To calculate the average number of such employees for holidays and weekends, indicators for the previous working day are taken.
It is important to remember that specialists who are on the company’s payroll and at the same time entered into civil contracts with it are not taken into account. The same rule applies to individual entrepreneurs who have entered into a GPA with the organization and received remuneration for them, as well as for employees who are not included in the payroll and have not entered into such agreements.
The average number of specialists performing external part-time duties (i.e., workers in different companies) is calculated similarly to the average number of personnel working part-time.
The rules for determining the average number of personnel are established by Rosstat Order No. 278 of 2008.
The average number of employees includes:
To calculate the SCN, the number of personnel on the payroll by calendar days of the reporting year is first determined. For example, months may have 30 or 31 days, and February may have 28 or 29. Calculations must be made for each day.
When determining the headcount, full-time personnel performing work under labor contracts (on a permanent, temporary or seasonal basis) and the owners of the enterprise who receive wages from them are taken into account. The entire list of those included in the calculation of the average headcount is determined by the above-mentioned Rosstat order No. 278.
The number of employees by payroll must be given as per certain dates(for example, on the first day of the month), and for the entire reporting period (for example, for a quarter). The average number of personnel is measured in whole units - 1 person.
The calculation is made in proportion to the time worked in two stages. First, the total amount of time worked by the employee is determined. It is measured in man-days.
The formula used for calculation is:
At the next stage, the average number of part-time workers is calculated, taking into account the conversion to full employment.
The calculation is carried out for the reporting month using the formula:
SCHRNv = Kov / K krd
The form for the report on the SSC of personnel was approved by Order of the Federal Tax Service No. MM-3-25/174@ of 2007. It is drawn up in the form KND 1110018. Recommendations for drawing up the document are reflected in the letter of the Federal Tax Service No. CHD 6-25/353@ of 2007.
The information provided is certified by the head of the company or his authorized representative. In the second case, the report must indicate the details of the power of attorney and attach a copy of it.
