What is average payroll employees of the enterprise and why count it?

What are the rules for calculating it, how and for what period should it be calculated.

Let's take a closer look at all these nuances in our article.

Why is this necessary?

Average headcount workers is needed not only for statistical purposes, but also in order to calculate taxes correctly. This is the first report due in the new year. As they say, how you start the year is how you will spend it. Current legislation a special form is provided for the report, approved by order of the Federal Tax Service dated March 29, 2007. It is necessary to submit data on the average number of employees until January 20. This norm is contained in Article 80 of the Tax Code of the Russian Federation.

Please note that the report is provided regardless of availability at the enterprise, organization or individual entrepreneur hired workers. In confirmation of this, an explanatory letter from the Ministry of Finance was given. It is also important to remember that all companies with an average number of employees greater than 100 people must file a tax return electronically. If less than 100, then you can choose an electronic or paper reporting form.

Calculations of the number of employees is an accountant. It is accountants who need to carefully read our article in order to correctly make calculations and submit a tax report.

If this is not done, the company will face a fine, and the chief accountant or head of the enterprise will also be fined for an administrative offense. Its size is small, but it is fraught with troubles. Tax authorities that have not received this report have every right to recalculate taxes and deprive the company of tax benefits. You may be assessed additional taxes, fines or penalties. It is also important that paying a fine does not relieve you from the obligation to submit a report. So you cannot avoid the need to calculate the average headcount, so it is better to do this right away than to wait for penalties to be assessed.

Produce necessary calculations at large enterprises an automated personnel accounting system can be used. Based on it, there are software tools that can independently calculate the required indicator, which is then entered into the report.

Calculation procedure

The average number of employees is calculated on the basis of daily records of the number of employees on the payroll. The number on the lists must necessarily correspond to the data contained in the working time sheet. For this purpose there are special forms T-12 and T-13, where it is registered who showed up for work and who didn’t.

In this case, it is necessary to take into account the data of the following documents: orders for employment, about being on vacation, about transfer to another job, about termination of a contract with an employee. Some information is located in the employee’s personal card, payroll or other working documents.

The calculation is made in accordance with the instructions contained in the order of Rosstat. They have a calculation formula. In order to find the annual average number, use the following formula:

Average headcount for the year = average headcount for January + for February + for March + ... + for December / 12

If your company began operating not from the beginning of the calendar year, but in the middle, then the amount received for the working months must still be divided by 12.

To calculate for a month you need to use the following formula:

Average number of employees for the month = average number of employees who worked full time this month + average number of employees who worked part-time this month.

The question arises, how to find out the number of employees who are employed full time. This is easy to do using the formula: payroll number of employees for the first day of the month + payroll number of employees for the second day + ... + payroll number of employees for last number months / number of days in a month.

The calculation for the quarter is simple: add up the average number of employees for each month of the quarter, and then divide by 3 (the number of months in the quarter). Quarterly reporting is usually required for submission to extra-budgetary funds.

Thus, the average number of employees is based on the number of employees, and all employees according to employment contract working permanently, temporarily or seasonally. Both employees who actually work and those who are absent are taken into account, except for those persons who are not included in the average headcount (we will talk about this in the next section of the article). This number includes both homeworkers and probationary workers. If a person works under both an employment contract and a civil law contract, then he is counted as one person.

The headcount for weekends and holidays is taken based on the previous working day.

The formula for calculating the number of part-time employees is as follows: the total number of man-hours worked in a month / the length of the working day established for this category of persons / the number of working days in a month. As for the length of the working day, with a 36-hour week for a five-day week it is equal to 7.2 hours, with a 24-hour week it is 4.8. The number of hours in a workweek must be divided by the number of days in a workweek - 36 / 5 = 7.2.

• persons under 18 years of age;
• women who are breastfeeding;
• disabled people;
• employed in jobs with hazardous working conditions.

Once again about submitting this report - in the following video:

We've covered the theory, let's move on to practice.

Monthly calculation example

In January, the number of employees was as follows: from 1 to 15 - 17 people, from January 16, 4 people quit, and on January 20 a new employee arrived. We count: (17 * 15) + (13 * 4) + (14 * 12) / 31 = 15.3. According to rounding rules, in January the average number of employed workers is 15 people. Having calculated the number for other months, we will be able to calculate the quarterly number. Suppose that in February the number is 18 people, and in March 21 people. In a quarter, the average value is 15+18+21/3 = 18 people.

If there are no hired workers, and there is only a director, then the formula is significantly simplified. Any value is equal to one.

We showed the calculation for a small number of employees; for large enterprises it is done in a similar way, only the numbers will be larger.

Let's try to complicate the problem and add part-time workers. If 2 people work part-time, then they can be taken as one unit. But there are also more complex situations. Then the calculation is carried out not by days, but by man-hours. We calculate the number of hours worked by a person per month and divide by the length of the working day and the number of days in the month.

Let's calculate the average number of employees per year. From January 1 to April 30, 153 people worked under a full-time employment contract, from May 1 to May 31 due to extra work 12 more people were hired with a working day of 6 hours. Since June 1, 3 employees quit.

For January-April, the average number is 153. In May, (6 * 12 * 31) / 8 / 31 = 9 was added. Since June, the average number is 150. Average number for the year = (153*4 months) + (153+9) *1 month + 150*7 months = 1824 / 12 = 152.

The calculations are quite simple, you just need to carefully take into account all the employees and the time they worked.

How to round correctly?

Quite often a situation occurs in which the result of calculations is not a whole number, but a fraction. What to do in this case? It cannot be said that the company employs 2 and 3/10 people. Need to round up. This needs to be done according to the usual rules of mathematics.

Let's remember school lessons: if after the decimal point there is a number 5 or more, then one is added to the number, but if after the decimal point there is 1, 2, 3 or 4, then the number before the decimal point does not change. All decimal places are simply omitted.

Calculation of external part-time workers

External part-time workers are not included in the calculation of the average headcount; they are taken into account at the main place of work. At the same time, do not forget that one employee who works less than one rate or two rates, or is registered as an internal part-time worker, is counted only once.

Who is not included in the average number?

To the payroll do not include such categories of persons:

• external part-time workers;
• employees hired under a civil contract;
• those who have already submitted their resignation;
• lawyers;
• employees who stopped working without adequate warning.

In calculation of the average number the following employees should not be hired:

• women who are on maternity leave;
• persons on leave to adopt a newborn from a maternity hospital;
• persons on additional parental leave;
• workers on business trips abroad;
• owners or founders of the company who do not receive wages;
• those who study or enter educational institutions, and therefore are on additional free leave.

We hope that our article will help you correctly calculate the average number of full-time employees and submit the corresponding report on time.

The average headcount (ASH) includes only employees for whom your company is their place of work. Therefore, part-time workers and part-time workers will not be included in the SSC.

TSS for a year, quarter and any other period of more than a month is calculated on the basis of TSS for each month of this period clauses 79.6, 79.7 of the Rosstat Instructions. For example, the average number of people in January - August is 23 people, and in September - December - 27. Then the average number of people for the year is 24.33 ((23 people x 8 months + 27 people x 4 months) / 12 months) . We round the result to the nearest whole number - 24 people.

To calculate the average number of employees for a month, you need to add the average number of fully employed workers and the average number of part-time workers. Not fully employed are only those who work part-time by agreement. Those who are entitled to part-time work by law are counted as full-time workers. clause 79.3 of the Instructions.

The monthly average of full-time employees is calculated based on their payroll number for each calendar day of the month. paragraph 76 of the Instructions. For example, the payroll number from June 1 to June 21 is 30 people, and from June 22 to June 30 - 31 people. Then the TSS for June is 30.3 ((30 people x 21 days + 31 people x 9 days) / 30 days). Taking into account rounding - 30 people. clause 79.4 of the Instructions.

In the headcount, include all full-time employees who are registered in your company on a particular day. It does not matter whether the person worked that day, was on vacation or on sick leave. It is not necessary to take into account only employees on maternity leave, unpaid educational leave and those not working on parental leave. If an employee works on parental leave, he is included in the calculation clause 79.1 of the Instructions.

The payroll number on weekends and holidays is equal to the number for the previous working day paragraph 76 of the Instructions. For example, an employee fired on Friday must be included in the payroll for Saturday and Sunday.

Example. Calculation of average headcount per month

As of 08/01/2019, the organization had 24 full-time employees. On August 9, one of the workers went on maternity leave.

The number of employees on August 1 - 8 (8 days) is 24 people; on August 9 - 31 (23 days) - 23 people.

TSS for August, taking into account rounding - 23 people. ((24 people x 8 days + 23 people x 23 days) / 31 days).

Calculate the average number of part-time workers per month using the formula clause 79.3 of the Instructions:

Look at the production calendar for the number of working hours per month. In the hours worked, include working days that fall on vacation and sick leave. For each such day, take into account the same number of hours as the person worked on the last day before vacation or sick leave.

Example. Calculation of the average number of employees with part-time workers

As of April 1, 2019, the organization has 37 employees:

• 33 - full-time;
• two external part-time workers;
• two with part-time work, who worked 203 hours in April.

In April 2019 - working hours.

Calculation of the average value for April 2019

List of full-time employees:

• on April 1 - 18 and 23 - 30 (26 days) - 33 people;
• on April 19 - 22 (4 days) - 32 people.

The average number of full-time workers is 32.9 people. ((26 days x 33 people + 4 days x 32 people) / 30 days).

The average number of part-time workers is 1.2 people. (203 hours / 175 hours).

The average number of employees, taking into account rounding, is 34 people. (32.9 + 1.2).

Every day we select news that is important for an accountant’s work, saving you time.

Many entrepreneurs who operate legally are forced to deal with the concept of the average number of employees. For those who do not have special programs like 1C, the question of how to calculate the average number of employees per year remains relevant.

How to calculate the average headcount for a month using an example

1. Full-time employee count.
2. Counting part-time employees.
3. Final calculation and rounding.

At the beginning of the month, the organization had 50 full-time employees.
On May 20, 5 employees quit.
The organization also employed 10 part-time workers (4 hours a day).

Step 1 - count the number on the full graph

Based on our conditions, it turns out that 50 employees worked a full month, and 5 worked 20 days.

The formula is simple:

• The total sum of all payroll values ​​for each day / Number of days in a month according to the calendar

Let's apply the formula and get the following calculation:

• (50*31 + 5*20) / 31 = 55,22

This is the average number of full-time employees for a month.

Step 2 - Calculating Part-Time Employment

Let's decide on the formula:

• Total hours worked / Length of working day / Number of workers according to the production calendar

The “Duration of working day” parameter is calculated as the number of hours in a working week divided by the number of days. For example:

• hours / 5 = 8;
• 36 hours/5 = 7.2;
• 32 hours / 5 = 6.4 and so on.

In fact, the average number is equal to the sum of the days fully worked by such employees.

Let's assume that in March there were 22 working days, and our 5 workers worked 4 hours each. The working day at the company is eight hours.

Let's apply the formula:

• (5*4*22) / 8 / 22 = 2,5

Which turns out to be true, considering that there are five of our employees, and they work half the time.

Step 3 - sum up the indicators and round the average headcount

As a result, we sum up the indicators from steps 1 and 2:

• 55,22 + 2,5 = 57,72

And then we round up:

• 57.72 = 58 - this is the final average number.

It is worth noting that the average number of employees is rounded to a whole number according to arithmetic rules. It is also important to round at the last stage. Otherwise, we may receive corrupted data.

In our case, if we rounded immediately, at steps 1 and 2, we would get a value of 1 person less.

How to calculate the average number of employees per year

If we already have all the monthly indicators, then calculating the number for the year will not be difficult. It is calculated using the formula for calculating the arithmetic mean. To do this you need to refer to the formula:

• (Average number of Month 1 + Average number of Month 2 + .... + Average number of Month 12) / 12

Example. We have the following picture by month:

• January - 66
• February - 65
• March -
• April - 69
• May—
• June - 76
• July - 69
• August - 80
• September - 81
• October - 79
• November -
• December -

We calculate the average number of employees for the year:

(66+65+70+69+70+76+69+80+81+79+77+70) / 12 = 72,66

We round and get 73 .

The indicator is calculated similarly for the quarter. You just need to divide by 3, of course.

Who to count?

Employees who have full-time employment in the field of activity, or rather, their number is taken from the headcount indicators. This indicator is taken from the form for recording the attendance at work of hired employees. The main basis for inclusion in the payroll is the order of management for employment, which is based on the signing of an employment contract.

Only those workers who actually came to work are counted, those who did not come to work for any reason, those who are registered for work for the season or just temporarily, and also persons replacing absent people.

Who is not counted?

• Part-time workers of the external category.
• Adopted on the basis of civil law contracts.
• Those persons who submit an application wishing to resign.
• Persons providing legal services.
• Persons on unpaid leave during training.
• Employees on leave related to pregnancy and childbirth.
• Vacationers who have adopted a newborn.
• Founders who are not paid salaries, etc.

Need for an indicator

It is necessary to know which types of employees are taken into account in the calculation and which are not.

Average payroll data is entered into a variety of statements, considered to determine eligibility for benefits, and finally submitted to the Federal Tax Service. This is the first report to be filed in the new year.

In addition, when searching for tax amounts for most tax systems, a private entrepreneur will also have to deal with this indicator.

Compound formulas

There is a certain formula that is dictated by Rosstat.

The average number of employees per year is calculated as the sum value of the found number of employees for its constituent months, divided by the number, that is, 12 months per year.

It is typical that even if the enterprise did not carry out activities all year round To calculate this indicator, it will be necessary to sum up the indicators of all months worked and divide by 12.

Periodic headcount data, such as semi-annual or quarterly, may be used for reporting to the Funds.

Since the indicator being found will influence the correctness of the taxes calculated for payment, confidence in the correctness of the employee records is necessary.

So, we have examined the main provisions related to how the average number of employees is calculated. It is worth considering that the determination of this number for part-time employees is made using a separate formula, and not by the usual summation of indicators, as is the case with the list indicator of the number of full-time employees.

It is very important to make all calculations correctly, since errors or late submission of headcount reports may result in a fine to the responsible person, as well as administrative liability to the head of the enterprise.

Rosstat issued Order No. 428 dated October 28, 2013, with approved Instructions for filling out forms for monitoring statistical data. This document must be used as a guide when calculating the average number of employees. The instructions should be applied when filling out forms intended for the Pension Fund.

The average number of staff is an indicator on which the institution’s right to receive benefits will depend, such as, for example: the possibility of applying a simplified taxation system, the possibility of passing a simplified statistical reporting, VAT benefits, etc.

The average number includes:

• average number of employees;
• average number of external part-time workers;
• the average number of employees who performed work under a civil contract.

To calculate the average payroll number, you must first determine the payroll number of employees for each day (calendar) of the reporting period. It takes into account:

• employees who are registered under an employment contract for temporary, permanent or seasonal work for 1 day or more;
• owners of the organization who work and receive wages in it.

In this case, it is necessary to take into account both employees who are actually working and those who are absent from work for any reason.

That is, the payroll should include:

• employees who came to work, including those not working due to downtime;
• employees who are in, if the institution retains their salary, as well as those on short-term business trips abroad;
• employees who did not show up for work due to illness;
• employees who did not show up for work due to the performance of state and public duties;
• workers who are hired with passing probationary period etc.

Calculation of the average number of employees

The average headcount for the year is determined by summing this indicator for all months of the year (reporting) and dividing the resulting amount by 12.

To determine the number for a month, it is necessary to sum this indicator for all days of the month and divide by the number of days in the month.

To calculate the average headcount for a quarter, sum up this indicator for all months in the quarter and divide by 3

It is necessary to take into account that the number of employees on a weekend or holiday is considered equal to the number on the previous working day.

In the case of 2 or more weekends or holidays in a row, the number for each such day is considered equal to this indicator for the working day that preceded the weekend or holidays(See ⊗ for holidays and weekends). The calculation of the average headcount is carried out in accordance with the daily accounting of the number of employees.

Their number for each day must correspond to the information according to which the number of workers who showed up and did not show up for work is determined.

Video reference “Calculation of the average number of personnel of an organization”

Video training on calculating the average number of personnel working under various conditions: under an employment contract, part-time, shift work, etc. The lesson is taught by the teacher of the site “Accounting and Tax Accounting for Dummies”, chief accountant Gandeva N.V. To watch the lesson online, click on the video ⇓

Algorithm for calculating the average number of employees

1. First, we find the number of employees who worked each day of the month.
2. Then we determine the average number of employees for the month and quarter
3. Finally, we calculate the number for six months, 9 or 12 months.

Formula for calculating the number of employees

This parameter is calculated for each day of the month, with each employee defined as an entire unit.

Paragraph 79 of the Instructions provides a list of employees taken into account when calculating the headcount. It includes the following employees:

1) those who came to work, as well as those absent due to downtime;

2) those employed part-time or a week, as well as those hired part-time according to staffing table;

3) absent due to temporary disability;

4) were in business trips, including employees who have been on short-term business trips abroad;

5) absent due to the performance of public or state duties;

6) employed on a probationary period;

7) those who have entered into an agreement with an enterprise to perform work at home (homeworkers);

8) students and persons studying in educational institutions, working at the enterprise during industrial practice, if they were enrolled in jobs;

9) temporarily separated from work to be sent to educational institutions to acquire new specialty or advanced training (if their salary has been retained);

10) who are on study leave (if their salary has been partially or fully retained);

11) who are on vacation and entering educational institutions, as well as taking entrance exams without maintaining a salary at the place of work;

12) who had a day off for overtime in the general accounting of working hours, as well as according to the work schedule of the enterprise;

13) those on regular and additional vacations granted in accordance with the law and regulations, including employees who were on vacation and subsequently dismissed;

14) those who have earned a day of rest for going to work on non-working days;

15) employed for the purpose of replacing workers absent for valid reasons;

16) who were on leave to care for a child, in connection with pregnancy and childbirth, as well as due to the adoption of a newborn child;

17) who took part in strikes;

18) who were on leave without pay, and the duration of the leave does not matter;

19) citizens of other states who worked in organizations on Russian territory;

20) who were under investigation until a court decision was made;

21) internal part-time workers.

An employee registered as an internal part-time worker or receiving two, one and a half, or less than one rate in one organization is counted in the payroll as one whole unit.

To the payroll Such categories of workers are not included, How:

1) external part-time workers;

2) those who worked under civil contracts;

3) employees taken away from work for the purpose of being sent by the enterprise to study at educational institutions and receiving a scholarship paid from the funds of this enterprise; employees with whom the agreement was made special agreement on vocational training with payment of a stipend during their studies;

4) hired to work in accordance with contracts concluded with government agencies for the provision of labor;

5) those transferred to work in another company without maintaining their salary, as well as persons sent to work abroad;

6) lawyers;

7) members of the cooperative who do not have employment contracts with the enterprise;

8) those who submitted a letter of resignation and stopped working without warning management or before the expiration of the warning period. This category of workers is excluded from the payroll from the very first day of absence from work;

9) owners of the enterprise who do not receive wages;

10) military personnel performing their military duties.

The number of employees on the list for a non-working day is equal to their number for the previous working day.

Calculation of the average number of employees per month

When performing such a calculation, the following employees must be excluded from the payroll:

• women who were on leave due to pregnancy and childbirth;
• persons who were on leave due to the adoption of a newborn from a maternity hospital;
• employees who were on leave to care for a young child;
• persons who studied in educational institutions or passed entrance exams with the provision of additional leave without maintaining salary;

Workers who were not included in the payroll and were recruited to work under special contracts with government agencies to provide additional labor are counted in the average payroll as whole units.

Calculation of the average number of employees who have not worked full time

To determine the average number of persons on the payroll who have worked part-time working hours, they must be taken into account in proportion to the time they actually worked.

The number of such employees is calculated as follows:

1. First, the total number of days worked by these persons is calculated by dividing the total number of man-hours for the reporting month by the time of the working day (8 hours, or 4.8 hours).
2. After this, the average number of part-time employees for the reporting period is determined in terms of full-time employment.

The number of man-days worked is divided by the number of days (working) in the reporting month. As for employees who worked part-time according to the staffing table, employment contract, or transferred with their written consent to part-time work, they are taken into account in proportion to the time worked.

1. Define total number man-days worked by these employees. To do this, the total number of man-hours worked during the reporting month is divided by the length of the working day. The length of the working week should be taken into account. Example:
   24 hours - for 4 hours (hours) (with a 6-day working week) or for 4.8 hours (with a 5-day week);
   36 hours - for 6 hours (for 6 days) or for 7.2 hours (for 5 days);
   40 hours - by 6.67 hours or 8 hours, respectively.
2. After this, the average number of workers who were part-time for the reporting month is calculated, taking into account their full-time employment. To do this, the number of person-days worked is divided by the number of calendar working days in the reporting month. In this case, hours for the previous working day are conditionally included in the number of man-hours worked for days of vacation, illness, absences (if they fell on working days in accordance with the calendar).

When calculating the average number of employees per month, the number of employees on the payroll for each day of the month according to the calendar is summed up. All non-working days are also taken into account. The result must be divided by the number of days in the month.

An example of determining the average number of employees

Let's look at how the calculation is made for employees who worked full time (with a 5-day work week) for the reporting month of September 2014.

Total: 12074

The total number of payroll employees for the entire calendar month who fall into the average payroll number is 12,074, the number of days in the month is 30. In this case, the number of employees for September was 402 people (12,074: 30).

Example of calculation for part-time work

Calculation of the average number of employees for the quarter

The average number of employees for one quarter is calculated as follows: the average number of employees for all quarterly months is added up, and then the result is divided by 3 months.

Calculation for 6, 9 or 12 months

The average number of employees for any specific period of time is calculated as follows: the average number of employees for all months of the reporting year is added up and the result is divided by the corresponding number of months.

If the enterprise operated for less than a full year, then to determine the average number of employees for the year, you need to add up the number of employees for all months of operation of the enterprise and divide the result by 12.

Examples of calculating the average number of employees

An example of calculating the average number of employees No. 1

Example of calculating the average number of employees No. 2