Average headcount declaration. Zero reporting on the average number of employees. Average salary for the period

Rules for filling out information about average number workers are contained in the Letter of the Federal Tax Service of the Russian Federation dated 04/26/2007 No. CHD-6-25/ (as amended on 05/18/2007). Officials give recommendations and explain the procedure for entering data.

According to the explanations, as well as based on the meaning of the report itself, filling out the form on the average number of employees is the responsibility of all employers: organizations and individual entrepreneurs.

It is important that separate divisions do not need to submit these reports separately. A large organization must take into account its employees in all departments.

KND form 1110018 was approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/

You can download an example of filling out information on the average number of employees in the prescribed form below.

A blank reporting form is also available for download.

There are both paper and electronic formats for submitting the document, which indicates the average number of employees; how to fill out the report (on paper or electronically) is decided by the organization or entrepreneur.

The choice of format is provided to all companies, regardless of the number of employees. Requirements of Art. 80 of the Tax Code on mandatory electronic form reports for companies with more than 100 employees apply only to tax returns. The average number of employees, the procedure for filling out which we are considering, is not a declaration. This means that this form can be submitted both in paper and in in electronic format.

Important point! Information on the average number of employees is provided by all companies without exception, even those that do not employ a single employee (for example, everyone has been fired or staff have not yet been hired). In this case, simply submit reports with zero indicators. This is stated in the Letter of the Ministry of Finance of Russia dated 02/04/2014 No. 03-02-07/1/4390.

Officials who are responsible for submitting documents will be fined from 300 to 500 rubles under clause 1.

Filling out information on the average number of employees is impossible until the corresponding calculation of the number of employees has been made. Let's figure out how to calculate the average annual number of people working in a company.

Information on the average number of employees is submitted not only to the Federal Tax Service, but also to statistical authorities as part of several different calculations (for example, forms 4-FSS and P-4).

We are considering annual reporting to the tax office in the form KND 1110018. However, the Letter of the Ministry of Finance of Russia dated 02/04/2014 No. 03-02-07/1/4390 explains that the average number of employees for the previous year for the Federal Tax Service is calculated taking into account the procedure for filling out the relevant forms for statistical authorities.

Therefore, to calculate the data contained in the sample of the average number of employees for 2020, we will rely on the Instructions for filling out statistical observation forms contained in Rosstat Order No. 772 dated November 22, 2017 (as amended on April 5, 2018) (Instructions). More specifically, the instructions for filling out Form P-4.

To find out the average number of employees per month, you must first calculate their number on the list for each day (including weekends and holidays), add and divide the resulting amount by the number of calendar days of the month.

It would seem that everything is quite simple, but there are nuances that are important to consider. Let's look at them.

Daily staff lists include:

• workers under an employment contract permanently, temporarily and seasonally (even 1 day);
• persons absent due to illness (downtime, business trip or other reason);
• part-time or part-time workers are counted in the lists for each day as whole units;
• homeworkers;
• truants, etc. (the full list is given in paragraph 77 of the Instructions).

The daily lists of employees do not include:

• external part-time workers;
• persons working under civil contracts;
• owners of the organization who do not receive salaries, etc. (full list in paragraph 78 of the Guidelines).

Included in the payroll, but not taken into account in the average headcount:

• women who are on maternity leave;
• persons who are on leave to care for an adopted newborn child;
• persons who are on parental leave (except for those working part-time or at home and receiving benefits);
• employees who are in session or taking exams for admission to study and take leave for this at their own expense.

Not included in the payroll, but taken into account in the average headcount:

• external part-time workers (in proportion to time worked);
• citizens working under civil law contracts.

For weekends and holidays the lists of employees will be the same as on the previous working day. So, if an employee quit and worked his last day on Friday, then on Saturday and Sunday he is still registered in the organization.

Citizens working half-time or part-time are counted as whole units in the daily calculation according to the lists, but in the average calculation they are already counted in proportion to the time worked. For example, if, with an 8-hour standard of working time per day, a person works 4 hours, then he should be counted as 0.5 people (4 hours / 8 hours).

Let's give an example of calculating average values ​​for a month and a year, and on its basis we will give a sample of filling out information on the average number of employees.

As of May 1, 2018, Vesna LLC employs 15 people full-time, two employees are registered at 1/2 rate. Since May 14, 2018, one of the employees ( full rate) went on maternity leave.

To calculate averages for May 2020, the following will be taken into account:

• for the period from May 1 to May 13 (13 days) - 16 people (part-time employees are counted as 0.5 units, but since there are two of them, then 0.5 + 0.5 = 1);
• for the period from May 14 to May 31 (18 days) - 15 people (since an employee on maternity leave is not included in the calculation).

Total (16 people × 13 days) + (15 people × 18 days)) / 31 days = 15.41.

The resulting fractional number is rounded towards a whole number according to the rules of mathematics. Thus, the average number of employees of Vesna LLC in May is 15 people.

Now let’s calculate the average number of employees of Vesna LLC for 2020, assuming that we know the average number of employees in each month, calculated by analogy with May.

Add all the values ​​and divide by 12:

(14 + 16 + 16 +16 + 15 + 15 + 15 + 14 + 14 + 15 + 17 + 17) / 12 = 15,33

We round to whole numbers and get the average headcount of Vesna LLC for 2020 equal to 15.

Filling out the form should not be difficult, but here is general recommendations, which are indicated in the Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 No. CHD-6-25/

A sample of the average number of employees for 2020 is as follows.

The responsibilities of individual entrepreneurs, as well as organizations, include submitting a report containing information on the average number of employees for the past calendar year. This is evidenced by the norm of Article 80 of the Tax Code of the Russian Federation. The report must be submitted to unified form within the time limits specified by current legislation.

You will learn all the details about who, when and where to submit a report on the average number of employees for 2019 from this article. Also on this page you can download a report on the average number of employees in 2020 and a sample of filling out this document.

A report on the average number of employees for the previous calendar year must be submitted to the Federal Tax Service:

• organizations (it does not matter whether they use the labor of employees in their activities, on the basis of Letter of the Ministry of Finance of Russia dated 02/04/2014 N 03-02-07/1/4390);
• Individual entrepreneur (only if the entrepreneur hires one or more employees on the basis of an employment contract).

The following are required to submit a report on the average number of employees for 2019 in 2020:

• newly created legal entities;
• reorganized organizations.

At the same time, newly created enterprises must submit the document within a time frame that differs from individual entrepreneurs and organizations. These categories must submit a report no later than the 20th day of the month following the month of their creation (reorganization). This provision is contained in paragraph 3 of Article 80 of the Tax Code. The document indicates data on the average number of employees for the month of creation (reorganization) of the enterprise.

Thus, if the date of establishment of the organization is April 17, 2020, then a report on the average number of employees must be submitted no later than May 20 of the same year.

Paragraph 6 of paragraph 3 of Article 80 of the Tax Code of the Russian Federation states that individual entrepreneurs may not submit a report on the average number of employees if they did not attract hired personnel in the reporting period. Accordingly, there is no zero form for reporting the average headcount.

Individual entrepreneurs who have completed the procedure state registration this year may not submit a report on the average number of employees.

Everyone else must submit a report to the tax office.

The deadline for submitting information on the average number of employees for 2019 for individual entrepreneurs and organizations is January 20, 2020. Since this day falls on Monday, there will be no postponement of the deadline for submitting reports, according to paragraph 6 of paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

As already noted, newly created (reorganized) organizations must submit information on the average number of employees no later than the 20th day of the month following the month of their creation (reorganization). It does not matter whether such organizations have employees or not.

Individual entrepreneurs that were registered for the first time must submit a report on the results of 2019 no later than January 21, 2020.

Let us recall that the document form KND 1110018 was approved by Order of the Federal Tax Service of Russia No. MM-3-25/174@ dated March 29, 2007. Recommendations for filling out the report are contained in the letter of the Federal Tax Service of the Russian Federation No. CHD-6-25/353@ dated April 26, 2007. Accordingly, the report for 2019 must be sent to the tax office using the KND form 1110018.

The form consists of only one sheet. What the current form of information on the average number of employees for 2019 looks like can be found here:

The report form must include the following information:

• Full name (for organizations);
• Full name (in full) and TIN (for individual entrepreneurs).

• January 1, 2020 - to provide information for the 2019 calendar year;
• The 1st day of the month following the month of creation (reorganization) - for the organization.

After the report is generated, it is signed by the individual entrepreneur or the head of the organization.

The completed document must be submitted:

• Individual entrepreneur - at the place of residence;
• organizations - at the place of registration.

Please note that if an organization has separate divisions, then the document must be submitted in one form throughout the organization.

You can submit information about the average number of employees to the Federal Tax Service in 2020 in the following ways:

If there are more than 100 employees, then the report must be submitted exclusively in electronic form; if there are fewer, then submission on paper is allowed.

When calculating the average number of employees, you should focus on the “Instructions for filling out statistical reporting" The document was approved by Rosstat order No. 428 dated October 28, 2013. To carry out calculations to fill out the report, you need to use special formulas. The basis for recording employees is the time sheet.

1. Formula for calculating the number of part-time workers:

The number of workers who worked part-time or full-time is calculated separately. For this purpose, the total number of person-days worked per month is determined using the following formula:

It is worth considering that the length of the working day depends on the number of working hours per week established at the enterprise. Eg:

• at six days working week- 6.67 hours;
• with a five-day working week (40 hours) - 8 hours.

2. Formula for calculating the number of full-time workers:

To calculate the average number of employees who worked full time for the entire month, the following formula should be used:

3. To determine the average number of employees for the past calendar year, you need to calculate how many employees worked in each month of the reporting period (year), and then divide the resulting figure by 12.

This procedure is also relevant for those individual entrepreneurs and organizations that did not operate for the whole of 2019.

Let us add that some categories of workers are not included in the average number, for example:

• women on maternity leave;
• external part-time workers;

employees registered under contract agreements;

• employees on study leave without pay.

In 2020, according to Rosstat instructions No. 722 dated November 22, 2017, the average headcount should include:

• persons on parental leave, if they work part-time or work from home while receiving child care benefits;
• stateless persons performing work and providing services under a civil contract.

In addition, when calculating indicators, you can use rounding rules (if the number is not a whole number). That is, if the result obtained is less than 0.5 units, then it should not be taken into account. Indicators that are 0.5 units or more must be rounded to the nearest whole number.

Let's give an example of calculating the average number of employees for 2019 for individual entrepreneurs.

The company had 15 full-time employees between January 1 and January 17. Was hired on January 18 new employee. Thus, the total number by the end of the month was 16 people.

Average number of individual entrepreneur employees for January 2019 = (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45

This indicator does not need to be rounded and the average number of employees for all other months of the year is calculated similarly and divided by 12:

15.45 + 6 + 4.35 + 4.65 + 5.1 + 5.3 + 3.7 + 4.25 + 4.75 + 3.8 + 4.25 + 5.0 = 66.6 / 12 = 5.55 = 6 people.

That is, for 2019, the average number of individual entrepreneurs’ employees was 6 people. This indicator must be included in the report.

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A report on the average number of employees is a document that is submitted by all individual entrepreneurs and organizations with hired employees. Reporting is expected from the Federal Tax Service, and there is a fine for late submission.

The report form is called “KND form 1110018”. It was established by order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174@.

All Russian employers and individual entrepreneurs who hired hired personnel last year are required to fill out a form and send it to the territorial body of the Federal Tax Service (clause 3 of Article 80 of the Tax Code of the Russian Federation). This does not happen at any convenient time, but on a specially established deadline for submitting a report on the average headcount in 2020 - before January 20. If the IP was not involved employees in the reporting year, such information is not submitted. Moreover, this personnel document All new organizations that registered this year are required to take the test. For them, the deadline for submitting the form is the 20th day of the month following the month of state registration of the legal entity. The end of activity and deregistration is also marked by this report. When a business is liquidated, it is handed over on the day of actual deregistration with the tax authorities.

The reporting form KND 1110018 itself has a fairly simple appearance. Its form consists of only one page, and the only figure that the taxpayer is required to indicate is the number of employees as of 01/01/2019.

The main difficulty lies in calculating this figure. How to do this and what formulas to use is described in the material “Sample for calculating the average number of employees” on the site.

The completed report form on the average headcount for 2020 looks like this:

It shows that the following must be indicated:

• TIN of the entrepreneur or checkpoint of the organization;
• FULL NAME. entrepreneur or name of legal entity;
• the name of the Federal Tax Service and the code where the report is sent;
• data on the average number of employees;
• date of data relevance;
• Date of preparation.

After filling out the form, it is signed by the head of the organization or individual entrepreneur. Submit the document at the place of residence and registration of the individual entrepreneur or at the place of registration of the legal entity. Data on employees of separate divisions of the organization are provided in one form for the entire legal entity.

Submit the letter in person, by mail, or through a legal representative (if the report is submitted in paper form). IN electronic format he is assured electronic signature sender.

The indicator is calculated in two stages:

Using an individual entrepreneur as an example, the calculation looks like this:

In January 2020, individual entrepreneurs had 6 employees. 4 of them worked 20 working days in accordance with the standard. One employee was on vacation and only worked 12 days, and one employee was sick and only worked 3 days.

The average number of individual entrepreneur employees for January 2020 is:

(4 × 20) + (1 × 12) + (1 × 3) = 95 / 22 = 4.31.

The result obtained for each month is not rounded.

To determine the annual indicator, it is necessary to sum up the average number of employees for each month and divide by 12. The final total is rounded to a whole number according to the usual rule: values ​​less than 0.5 are discarded, values ​​of 0.5 or more are taken as one.

4.31 + 5 + 4.35 + 5.2 + 4.13 + 4.0 + 5.0 + 6.0 + 4.25 + 4.45 + 5.2 + 3.8 = 55.69 / 12 = 4.64 = 5 people.

Thus, our entrepreneur has an average annual headcount of 5 employees. This is information about the average number of employees for 2020, which should be indicated in the report.

We must not forget that for late reporting, the Federal Tax Service will punish an organization or individual entrepreneur with a fine of 200 rubles. In addition, a separate fine of 300 to 500 rubles is imposed on the manager. If reporting data is missing, tax inspectors will exclude the organization or individual entrepreneur from being a small business, which means the loss of various benefits and preferences that such status provides.

The zero form of information on the average number of employees is a report reflecting information that the company or individual entrepreneur does not have hired employees. Do I need to fill out and submit it at the end of the year and when creating and reorganizing an enterprise?

Information on the number of personnel for the year is submitted to the tax authority annually, no later than January 20 of the current year. This is a requirement established in accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, applies to both organizations and individual entrepreneurs. In addition, the NFR indicator is calculated in the following cases:

• when filling out the field of the same name on the RSV-1 Pension Fund form;
• when filling out the “number of employees” field of form 4-FSS;
• when calculating the amount of income tax paid at the location of a separate division (clause 2 of Article 288 of the Tax Code of the Russian Federation);
• when submitting declarations to the tax authority in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation).

In practice, it is not so uncommon that the average number of employees is zero - if legal entity or an individual entrepreneur has no employees. But disputes often arise as to how legal it is in these cases to submit information about the average number of employees if there are 0 people on staff. This is due to the lack of a common understanding of how to regard an individual acting as an individual entrepreneur: as an employee? Similar doubts apply to a person heading an enterprise without staff. Let's analyze each of these situations separately and find out when information about the average number of employees is submitted (zero form).

Currently, the position of the legislative bodies regarding individual entrepreneurs without employees is becoming unambiguous and boils down to the fact that an individual entrepreneur, being an employer, does not have the right to perform this function in relation to himself. This point of view is reflected in the letter of Rostrud dated February 27, 2009 No. 358-6-1 and in the letter of the Ministry of Finance of the Russian Federation dated January 16, 2015 No. 03-11-11/665. Thus, an individual entrepreneur does not have the right to regard himself as a staff member when submitting reports. This is explained by the fact that the legislation does not provide for the conclusion of a bilateral agreement, which is employment contract(Article 56 of the Labor Code of the Russian Federation), with yourself. Accordingly, the law does not allow an individual entrepreneur to assign himself the payment of wages. At the same time, the requirements that individual entrepreneur a form of information about the zero average number of employees was submitted, which is not included in the Tax Code.

If a legal entity has no employees, there are two options. In the first option, a person who is not a founder holds the position general director, has an employment contract with the company and receives wages. In this case, the director is the only employee of the enterprise, and therefore, the zero average headcount of the LLC does not apply. In the second option, the founder independently performs the functions of a director. Opinions vary on this matter. From point of view Federal service regarding labor and employment, the founder of the organization is not its employee, since an employment contract cannot be signed by one person both on the part of the employee and on the part of the employer (letter of Rostrud dated 03/06/2013 No. 177-6-1). This means that zero reporting is submitted.

However, this opinion has opponents, based on the fact that, from a legal point of view, in this case the employment contract is not concluded with oneself, but between a legal entity and an individual.

In accordance with the requirements of the Tax Code of the Russian Federation, information on the number of employees for the last year is submitted by all enterprises, regardless of whether the staff works for them or not (clause 3 of Article 80 of the Tax Code of the Russian Federation). Individual entrepreneurs submit reports only if they hired employees last year. For both employers, the deadline for providing information to the tax authority is no later than January 20 of the current year. Enterprises created after specified period, are not exempt from this obligation. The zero average number of employees when opening an LLC is reflected in the report, which is submitted “no later than the 20th day of the month following the month in which the organization was created (reorganized)” (Clause 3 of Article 80 of the Tax Code of the Russian Federation). A similar requirement applies in case of reorganization of an enterprise that occurred after January 20.

The corresponding form, called form KND 1110018, was approved by order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174. Average number of employees (zero reporting) is a form that is quite simple to fill out. First of all, it contains information about the taxpayer (TIN, KPP, name of the tax authority, name of the organization or full name of the individual entrepreneur). Then the date for which the NFR indicator is calculated and, in a separate column, its value in whole units is indicated. The date of submission of the report to the tax authority is indicated in the lower left part of the document.

The form is signed by the head of the organization or individual entrepreneur. If necessary, a representative of the taxpayer has the right to sign if he has the appropriate power of attorney.

The information you provide about the average number of employees is necessary for maintaining statistics and monitoring your business by the tax office. The local tax inspector accepts a report on the number of personnel on the average list for the previous calendar year (Article 80 of the Tax Code of the Russian Federation).

FILES

• Submit by January 20th of the current year.
• Individual entrepreneurs working without employees since 2014 have been exempted from submitting the average number of employees.
• Branches of foreign companies are also required to submit this reporting document.

The tax office accepts reports with legible data entered in black ink. Forms filled out with other color variations will not be considered. Write information in cells and rows as legibly as possible. Tax professionals should not feel like graphologists.

If you are an advanced computer user, feel free to fill out the form using editing software. Tax officials accept printed forms filled out in 18 Courier New font.

Each company has its own accounting features. By filling out the tax payer identification number field (abbreviated as TIN), which is assigned to legal and individuals, start entering the code numbers from the leftmost square cell. The “Checkpoint” column is intended only for organizations. Individual entrepreneurs do not need to fill out this field.

Please note! If your code has fewer numbers than cells, you must first enter zeros and then the digital values ​​of the TIN. The tax office code for your area always consists of four digits.

Make it a little easier for yourself to fill in blocks where possible. It is not necessary to enter the full name in the tax authority name field. It is clear that there is not enough space to fit everything in. Shorten the name - enter the abbreviation according to generally accepted rules.

Important! This simplification rule does not apply to filling out the name of your organization. The name of the company must be written down in full according to the statutory documentation.

The individual entrepreneur clearly enters his full name without any abbreviations. If the documents are submitted by his representative, you need to fill in his full name and information about his identity document in the appropriate fields.

About the population indicator. The only calculated figure in the report may be the headcount indicator for the average list for the previous year. It must be entered in whole numbers. To accurately calculate data, use.

We put down the date. The completed form must be submitted strictly before the twentieth of January of the current year. Be sure to indicate in the report that the data is submitted as of January 1st. Don't be fooled by the actual date of your report. In the case where the company is going through a reorganization process, the report is submitted by the twentieth day of the next month after completion of all processes. For example, if your company was reorganized in March, the headcount report must be submitted by April 20.

We fill out only our fields. The taxpayer should not go into the blocks intended for the inspection representative.

When all fields of the form are completed, it must be signed manually. Only under this condition will the inspector accept your annual report for consideration. You do not have to appear in person at the tax office to submit a document. Send it by mail as a valuable letter of notification, of course taking into account the postmark date.

Useful advice! Experienced businessmen who do not like to stand idle in the crowded corridors of the tax office are advised to put an inventory of the enclosed documents in an envelope, certified with a post office stamp. The tax inspector will once again make sure that all documents are in place.

For late submission or ignoring the submission of a report for tax control of business activities, you risk being fined in the amount of about 200 rubles. The worst case scenario is administrative punishment.

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