The life of a modern enterprise is such that behind the production of a useful product and the generation of income, there is hidden the daily painstaking work of accounting and personnel services with a huge amount of information consisting of numbers, formulas, and indicators.

Detailed economic and statistical calculations are necessary for an organization to formulate, report and determine various types benefits.

What is the average number of employees

The indicator of the average number of employees of an organization can only be determined by having data on employees, the calculation of which is carried out on the basis of recording their daily payroll.

Similar calculations required primarily for filling out forms statistical reporting, approved by Rosstat order No. 428 (2013). The order describes the procedure for determining these indicators for enterprises.

If for the average payroll only the main employees working on the basis are taken into account, then in determining the average number, both and employees working on the basis of (GPA) are also taken into account. The initial information for calculations is contained in each division of the enterprise.

These indicators in the activities of an individual entrepreneur or LLC are necessary for the generation of statistical information, determining the tax base(for example, confirmation of preferential tax treatment), as well as to regulate relationships with funds (for example, control of insurance payments). They are also indicated in various reporting documents. Thus, in the statistical form P-4, both the average number and the average number are entered in separate columns; in the information for the Federal Tax Service and in the form - only the average payroll; for the patent tax system – only average.

Why and in what cases is it necessary to calculate the average number

This calculation is made in the following cases:

1. When submitting reporting materials to the Social Insurance Fund;
2. To calculate contributions to the Pension Fund on a regressive scale;
3. In order to submit data for the transition to a simplified form of taxation;
4. To confirm the conditions for the application of UTII, the unified agricultural tax and the patent taxation system;
5. To enter information into statistical forms No. P-4 and No. PM, as well as for other purposes.

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The procedure for calculating the indicator for a month, a year

The average number of employees can be calculated at based on the following indicators:

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

If the enterprise employs only workers in , then the average number of employees, which will coincide with the average, will be sufficient.

Counting can be done for a certain period, most often - for a month and a year. Many modern enterprises have automated personnel accounting systems, which makes such work much easier.

Let's consider counting algorithm the average number of employees of the enterprise for the month and year.

Let's denote main indicators:

• HRC - the number of employees on the payroll;
• SCh – average number of employees;
• SSN – average number of employees;
• SChVS - average number external part-time workers;
• SCHGPD – average number of employees according to GPA.

Let's calculate the average number of employees employees for the month, for which we summarize the list number of employees for each day of the month with weekends and holidays and divide the result by the number calendar days month. Let's round the result up. On non-working days, the number is taken as for the previous working day.

The payroll number is determined according to working time sheets for a certain date. It includes all workers, including temporary or seasonal workers, those on sick leave, on a business trip, on vacation, on weekends, or working from home. This indicator does not include only external employees, persons working on the basis of the GAP, sent to another enterprise, undergoing training or advanced training. For internal part-time workers, accounting is carried out once. Women on maternity leave are included in the payroll, but not in the average payroll.

TSS for the month = Sum of TPP for all days of the month. / Number of calendars days months

This formula is suitable for full-time workers. In the case of calculations for employees working part-time working hours, the average number of employees is determined in proportion to the amount of time worked:

TSS for the month of part-time workers = Total time worked for the month. per hour / Normal working hours day at hour. / Number of workers days months

The total SSC of workers will be equal to the sum of the SSC of workers with full and part-time employment.

Let's calculate average number of part-time freelancers per month:

Hours of work per month = Total time worked per month. per hour / Regular cont. slave. day at hour. / Number of workers days months

Days of sick leave or vacation of external part-time workers are taken into account by the number of hours for the previous working day.

Let us determine the average number of persons employed under civil law contracts per month:

SCHGPD for the month = Sum of the number of persons with GPD for each day of the month. / Number of calendars days months

This category does not include employees who have an employment contract in the same organization, as well as individual entrepreneurs. The number for weekends and holidays is taken into account as for the previous working day.

Let's calculate the average number employees per month:

SCH for a month = SChVS for a month + SCHVS for a month + SCHGPD for a month

Let's calculate the average number employees per year:

Average for the year = Sum of average for all months of the year / 12 months

You can also calculate the average number for the year by the sum of three average indicators for the year (for main employees, external part-time workers and those working under the GPA).

Calculation example

Let's calculate the average number of employees per industrial enterprise in December 2015. In this month, 100 people were employed in production. Of these:

• 50 people – full-time employees;
• 25 people – in the state part-time (4 hours).
• 15 people – external part-time workers (4 hours);
• 10 people – employed on GPA terms (under contract agreements);
• 3 full-time employees are on maternity leave.

The company has a five-day work week and a 40-hour work week.

The number of working days in December 2015 was 23.

TSS for full-time employment = (50 people – 3 people) 31 days. / 31 days = 47 people

SCN of part-time employment = (4 hours 23 working days 25 people) / 8 hours / 23 working days days = 12.5 people

Total number of people = 47 people. + 12.5 people = 59.5 people

SCHVS = (4 hours 23 work days 15 people) / 8 hours / 23 work days days = 7.5 people

SCHGPD = 10 people. 31 days / 31 days = 10 people

Thus, as a result average number of employees for December 2015 = 59.5 people + 7.5 people + 10 people = 77 people

Preparation of the necessary reporting document with this information

In practice, this indicator is used to fill out statistical reporting forms. The report is submitted to the tax authority. If we are talking about an individual entrepreneur, then this is carried out at the place of residence of the entrepreneur, in the case of an LLC - at the location ( legal address) organizations. This form is submitted until January 20 the year following the reporting year.

Report form consists of one sheet, on top of which is indicated the TIN (for an entrepreneur or organization), as well as the checkpoint (for an organization). In the “TIN” field, you can put either dashes in the two outermost cells, or two zeros in the first two cells.

For the submission line, you must indicate the name and code of the tax authority. Below is the full name of the organization as in constituent documents or full name of an individual entrepreneur.

When submitting a report for the previous year, record the indicator as of January 1 of the current year. The value is indicated in whole units, rounded mathematical rules. If there are empty cells, dashes are placed in them.

The completed form is signed by the manager/entrepreneur or his legal representative, the signature is deciphered, the date of approval and stamp are affixed. If the report is carried out by power of attorney, then its details must be indicated, and a copy is attached to the documents.

Instructions

In terms of average numbers workers organization is taken into account number workers. The average number working in external positions and middle number workers, with whom civil law contracts were concluded for the implementation certain works. Initial information must be taken from time sheets. They are filled out in each department of your enterprise. When making calculations, follow paragraphs 81-84 of Order No. 278.

Using time sheets, determine the payroll number on a specific date, for example on last number reporting period. Please note that not all categories workers accounting, their full list is given in paragraph 83. Some employees included in the payroll are also not taken into account when determining the average payroll. These include women on maternity leave, as well as those who are studying or entering universities.

Define number workers at the end of each month of the reporting year. It is determined for each calendar day. At the same time number on weekends and days is equal in number to the working day before the weekend. Please note that this number also includes the owners of the enterprise, if they receive wages from it. Vacationers who have been granted another ; employees present or absent due to necessity () are also taken into account in the calculation.

Fold the payroll number for each day of a certain month and divide it by the number of calendar days in it. Round the resulting value to whole units. This will be the average value for the given month.

For each reporting period - quarter, year, add up the average number for those months that are included in it and divide, respectively, by 3 or 12. This will be the average value for a certain quarter or reporting year.

Useful advice

When calculating the payroll, those employees who work part-time, one-and-a-half times, receive additional pay or do not work full-time are counted as one whole unit.

Sources:

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

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

Instructions

Calculate payroll number employees on a specific date. Payroll number employees for each calendar day consists of all employees working on employment contract. All employees who went to work and were absent due to business trips, sick leave, vacation, etc. are summed up. Those who work part-time from other enterprises, under a civil contract, those assigned to work in another enterprise, and those who are undergoing training to improve their qualifications are deducted from the payroll.

Calculate the average salary number employees of the enterprise per month. All women on maternity leave that month are excluded from the calculation. To obtain the average payroll number for a month, it is necessary to sum up the payroll number employees for each day of the month and divide by the number of days in the month. The resulting amount is rounded up. If at an enterprise some employees work part-time under an employment contract, then in the average number they are calculated in proportion to the time worked.

Calculate the number of man-days worked by this group of employees. Sum up all man-hours worked, divide them by the full working day and multiply by the number of working days. Average number

For statistics and reporting in tax office Russian enterprises and organizations require an annual calculation of the average number of employees. For the purposes of competent personnel management, a slightly different indicator is used - the number of employees on average per year. Let's consider both of these indicators.

Average number per year

Order of Rosstat dated August 2, 2016 N 379 approved report form No. 1-T “Information on the number and wages employees", which reflects, among other things, the average number of employees for the year.

As follows from paragraph 8 of the Instructions for filling out this statistical form, the average number of employees for the year is the sum of the number of employees for all months of the reporting year, divided by twelve.

When calculating the average headcount indicator, in particular, the following are taken into account:

• those who actually showed up for work, regardless of whether they worked or not due to downtime;
• those who worked on business trips;
• disabled people who did not show up for work;
• being tested, etc.

It is important to note that external part-time workers, persons on study leave, women on maternity leave, and those caring for a child are not taken into account in this calculation.

Let's look at an example.

The average headcount by month is:

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

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

Thus, the statistical indicator of the average number of employees for the year in the case under consideration is 346 people.

In addition to statistics, this indicator is also used for information submitted to the tax office.

The information submission form is contained in the appendix to the Order of the Tax Service dated March 29, 2007.

The specified information must be submitted:

• organizations, regardless of whether they employed hired labor or not;
• entrepreneurs registered not in the current year, but in previous years in the case of hiring hired labor.

Thus, the average headcount indicator is used for reporting for the past year.

To plan for next year The indicator “average annual number” is used. Its calculation includes a larger amount of data compared to the average number. We will consider the formula for calculating the corresponding number below.

Average annual number of employees. Calculation formula

The number of employees of the enterprise for the specified indicator is calculated by the formula:

SCHR = CHNG + ((Pr * month) / 12) - ((Uv * month) / 12),

SChR - average annual number of employees;

CHNG - the number of employees of the enterprise at the beginning of the year;

Pr - number of hired employees;

months - the number of full months of work (non-work) of hired (dismissed) employees from the moment of employment until the end of the year for which the calculation is made;

Nv - the number of dismissed workers.

An example of calculating the average annual number of workers:

In July, 3 people were hired, in October 1 person was fired. The number of employees at the beginning of the year was 60 people.

NFR = 60 + ((3 * 5) / 12) - (1 * 3 / 12) = 61

Therefore, in the case under consideration, the average annual number of employees is sixty-one.

This indicator gives an idea of ​​the structure of the average annual number of workers employed in the enterprise’s economy.

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

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

The average number of employees is determined based on the number of personnel indicated on the dates included in billing period. To compile this report, each employee is counted once, with each calendar day recording 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 spends less than a full day at his place, he is recorded in the report not as a whole unit for the time he worked, but in proportion to the period worked (an exception to this rule is persons who work on a reduced schedule established by law Russian Federation, for example, disabled people);
• persons whom the organization has attracted under the terms separate agreement(for example, military) 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.

March has 31 days. 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 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 to electronic form. If this figure is less than 100 workers, then submission is possible both electronically and in paper form.

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

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

There are cases when, at the time of opening and functioning of an LLC, there is only one general manager. 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.

Save the article in 2 clicks:

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).

Preparation of reports for statistical authorities, registration of tax benefits - routine procedures. In order not to make mistakes in the documents, it is necessary to carefully analyze the average number of employees. How to calculate this indicator for a month or a year, read the article.

From the article you will learn:

The number of hired personnel is an indicator that is taken into account when applying for tax and other benefits, drawing up reports and certificates for supervisory authorities.

Question from practice

What periodic reports does the HR department prepare for government agencies?

Ivan Shklovets answers:deputy head Federal service on labor and employment.

Reports on personnel topics are submitted to Rosstat, the employment service, the pension fund and the military registration and enlistment office. For example, a report in form No. P-4 (NZ) is submitted to Rosstat quarterly, and a report on vacancies is submitted to the employment service monthly. Prepare...

Read the expert's answer

Is there a difference between average, payroll and average headcount?

Average, payroll and average number of employees - three completely different indicators, in which, due to the similarity of names, even experienced personnel officers sometimes get confused. Let’s figure out what exactly is the difference between the average number of employees for the tax service and the average number of employees for the Social Insurance Fund, and how to calculate each indicator.

Average number

When calculating the average number, all categories of employees are taken into account, including external part-time workers and contractors . The results obtained are used to control the number of personnel under the simplified and patent tax system, as well as to determine the employer’s right to UTII (single tax on imputed income).

Average headcount

When calculating the average headcount, other rules apply:

1. External part-time workers and freelancers are not taken into account.
2. Full-time employees with whom additional GPC agreements have been concluded, and counted only once.
3. Part-time (weekly) employees are counted in proportion to the time worked.
4. Employees in are not taken into account unless they continue to work from home or on conditions .
5. Homeworkers are fully taken into account.
6. The owners of the organization who receive wages, as well as persons with whom they are concluded with the payment of a scholarship are not taken into account.

Details and clarifications for all categories of personnel can be found in . IN standard forms reports prepared annually, quarterly or once every few years by employers for the Social Insurance Fund, statistical authorities and other authorities, this indicator appears frequently. Therefore, the personnel officer must know how to calculate the average number of employees: example and detailed rules calculation is in the Instructions approved

Headcount

The list is the number of employees as of a specific date - for example, on the first day of the calendar month. The same categories of personnel are taken into account as for the average indicator. Number of employees per automatically equal to the result of the previous working day.

Deadlines and rules for submitting mandatory reports:

• 
  How it will help: prepare reports on time for the employment service, tax office, pension fund, migration department and other bodies.
• 
  How it will help: fill out forms 57-T and 1-T for statistical authorities, avoiding a fine for late submission of the report.
• 
  How it will help: correctly complete and timely submit a report on underemployment and movement of workers according to the new P-4 form.

How to calculate the average number of employees per month

The average payroll number for a month is considered to be the sum of the payroll number of employees for each day from 1 to 30 (31, 28, 29), divided by the total number of days of the month. Calendar days are taken into account, not working days, so weekends and holidays also need to be taken into account ( ).

Advice from the editor. In calculation of the average number of personnel include all employees who actually work there, even if according to they are registered at the head office or other representative offices of the company. This point of view is also shared by the Russian Ministry of Finance (see. ).

How to correctly calculate the average number of employees per month? It should be based on the number of employees on the payroll, determined using daily accounting documents. Make sure that the list indicators for all days of the month correspond to the data and then apply the formula:

An example of calculating an indicator for a small organization without separate structural divisions for a month with 31 calendar days.

We take data on the payroll number of personnel for all days of the month, including weekends and non-working holidays:

Some employees are in and maternity leave, and therefore is not included in the average headcount. We sum up only the data in the last column, we get 751. We substitute this number into the standard formula and perform the calculation:

751: 31 = 24

If all employees of the organization work in normal mode, difficulties with counting, as a rule, do not arise. But in many companies there are employees who, for family reasons or other reasons, are assigned . In this case, the calculation is carried out in proportion to the actual time worked. First, the total number of man-days for this category is determined:

The next step is to determine the average headcount for the reporting month:

Pay attention! This rule applies only to employees who have been assigned part-time rather than reduced working hours. , falling under Article 92 of the Labor Code of the Russian Federation, be taken into account in the usual manner - as full-time personnel.

How to calculate the average number of employees for the year

Every year, all organizations and individual entrepreneurs that employ hired personnel submit a report to the tax office in the form , approved . It reflects the annual average number of employees: how to calculate (formula) this indicator is described below. Data are for the previous calendar year.

The form is generated as of January 1 of the current year, and if the organization is recently created or - on the first day of the month following the month of creation or reorganization of the employer. For the 2019 report, you will need the average number of employees in 2018: how to calculate this indicator, a ready-made formula will tell you:

with a staff of several dozen people, based on data for all months of 2018:

A pivot table simplifies the data processing process and minimizes the risk of errors. We add up the table indicators and get 408. Substitute this number into the formula:

408: 12 = 34

The final result is included in the annual report, as shown in the example:

If the company operates for less than a full year, a similar formula is applied, adjusted for the length of the period of activity within the accounting calendar year:

To calculate the average number of employees without errors, rely on daily accounting data and take into account only the listed categories of personnel. Exclude employees who are on maternity leave or study leave without pay. Do not include executors under civil contracts and external part-time workers in either the payroll or the average headcount - calculate them separately.