Calculation of the average population. Calculation of the average headcount for reporting. An example of calculating the cost of financial resources for newly created organizations

The average number of employees is a parameter used in statistical accounting. It is also used for tax control.

Business managers or accountants, when faced with calculating the average number of employees for the first time, ask 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.

What is it and what is it for?

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:

• RSV-1;
• 4-FSS;
• form N PM;
• form N MP (micro).

Confirmation or receipt of benefits:

• income tax;
• the right to apply the simplified tax system;
• property tax;
• land tax.

Employee accounting

• external part-time workers (counted separately);
• those who have entered into a civil contract;
• working abroad (without pay);
• founders who do not receive wages;
• lawyers;
• military personnel on duty;
• those who submitted their resignation;
• stopped working without notifying management;
• those on parental leave;
• in maternity leave;
• those working under an apprenticeship contract who are paid a stipend;
• off-the-job training.

The SSC of personnel takes into account those actually working and those absent for various reasons. Entire units of employees that are included in the payroll:

• reporting to work;
• not working due to downtime;
• on business trips (including abroad)
• sick (in accordance with sick leave);
• performing government duties;
• working part-time;
• working during a probationary period;
• homeworkers;
• having titles;
• students with a break from production while maintaining wages;
• student interns, subject to enrollment in a position;
• those on study leave with the same salary;
• on regular annual or additional leave;
• having a day off;
• replacing absent employees;
• on leave without pay;
• participating in strikes;
• citizens of other countries working in the Russian Federation;
• working on a rotational basis;
• those who did not show up for work due to absenteeism;
• under investigation.

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:

• citizens under 18 years of age;
• employees working in hazardous and chemical industries;
• employees for whom feeding breaks are approved;
• women employed in rural areas;
• disabled people of groups 1 and 2.

Several points should be taken into account:

• An employee who receives remuneration for work while at 0.5 or two (the number is not important) is counted as a whole unit (1 person).
• An internal part-time employee is counted as 1 person.
• A hired employee working within the framework of a civil contract, as well as being on the staff of the same organization (under the main contract), is counted as 1 person.
• An employee employed part-time at the initiative of the employer is counted as 1 person.

Calculation of the average number of employees

Per month

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:

This figure for the previous working day is taken as the list number of employees for weekends and holidays.

Calculation example

At Omega, six employees were employed part-time in April:

• five employees worked 2 hours a day, each of them 22 working days. They are counted for each working day as 0.25 people (2 hours with the established standard for a 40-hour week 8 hours);
• one worker worked 6 hours a day for 22 days. This employee is counted as 0.75 people (6 hours with the established standard for a 40-hour week being 8 hours);
• the average number of part-time workers was 2 people (0.25 * 22 + 0.25* 22 + 0.25 * 22 + 0.25 * 22 + 0.25 * 22 + 0.75* 22) / 22 workers days 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.

For the quarter

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

Example

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.

In a year

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.

Calculation example

The Omega company had the average number of employees:

• January – did not function
• February – 20
• March – 23
• April – 30
• May – 32
• June – 34
• July – 36
• August – 45
• September – 42
• October – 42
• November – 38
• December – 42

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

TWS for 9 months = (TWS month 1 + TWS month 2 + TWS month 3 + … + TWS month 9) / 9

How to round

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:

• If the number after the decimal point is 5 or more, the number before the decimal point is increased by one.
• If after the decimal point the number received is less than 5, the number remains the same and the fractional part is omitted.

Calculation for the Pension Fund and Social Insurance Fund

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:

How to calculate the average number of employees for the year - this question becomes especially relevant at the end of the year, before submitting the mandatory headcount report. Why do you need to calculate the number of employees? How and by what formula to calculate the average number of personnel per day, month and year? Let us consider the features of such calculations in the material below.

Why is the number counted?

Calculation of the average number of employees for the year is needed not only in order to submit annual information about it to the Federal Tax Service. The average headcount (ASH) is an indicator that allows a taxpayer to determine whether he or she has the opportunity to:

• consider yourself a small business entity (sub-clause 2, clause 1.1, article 4 of the law “On the development of small…” dated July 24, 2007 No. 209-FZ);
• conduct simplified accounting and create simplified accounting records (clause 4 of article 6 of the law “On Accounting” dated December 6, 2011 No. 402-FZ);
• submit reports to the Federal Tax Service and the Social Insurance Fund on paper (clause 3 of Article 80, clause 10 of Article 431 of the Tax Code of the Russian Federation, clause 1 of Article 24 of the Law “On Compulsory Social Insurance...” dated July 24, 1998 No. 125-FZ);
• draw up one of the exceptions in terms of restrictions that do not allow the use of the simplified tax system or UTII (subclause 14, clause 3, article 346.12, subclause 2, clause 2.2, article 346.26 of the Tax Code of the Russian Federation);
• use exemption from VAT, property tax and land tax (subclause 2, clause 3, article 149, clause 3, article 381, clause 5, article 395 of the Tax Code of the Russian Federation);
• apply reduced tariffs for insurance premiums (clause 5 of Article 427 of the Tax Code of the Russian Federation);
• do not charge depreciation on computer equipment (clause 6 of Article 259 of the Tax Code of the Russian Federation);
• include in profit expenses the costs of social protection of disabled people (subclause 38, clause 1, article 264 of the Tax Code of the Russian Federation).

Some of the listed opportunities apply to employers who have disabled people among their employees, and the share of the number of disabled people in the total social capital depends on whether the application of these preferences will be available to the employer. But to calculate such a share, it will be necessary to separately calculate the SSC of disabled people for the same period as the general SSC.

In addition, the SSC can be separately calculated for divisions of a legal entity when it is involved in determining the proportion necessary to calculate the share of profit attributable to a separate division (clause 2 of Article 288 of the Tax Code of the Russian Federation).

Thus, the average number of employees for the year is a fairly important value, and the question of how to calculate the average number of employees for the year must be taken seriously.

Read what the average number of employees per year is.

Formulas for calculating the average headcount for the year and month

How is the average number of employees per year calculated? Simple enough. It is necessary to add up the numbers of the MSS calculated for each month of the year and divide the total amount by 12. It does not matter that the year for the employer may be a period of incomplete work, i.e. zero monthly values ​​of the MSS will also be added up, and the denominator will always be 12.

Thus, in order to get an answer to the question of how to find out the average number of employees for the year, you need to find out how the average number of employees for the month is calculated.

Formulas for calculating the average number of employees for the year and month are given in the instructions for filling out the statistical reporting form P-4 approved by Rosstat order No. 772 dated November 22, 2017. This form replaced the previously used statistical form T-1, the use of instructions for filling out which to calculate headcount data was recommended by the letter of the Federal Tax Service of the Russian Federation dated 04/26/2007 No. CHD-6-25/353@, issued in connection with the approval of the report form for the SSC, submitted annually to the Federal Tax Service (order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174@).

The formula for calculating the monthly average is also very simple: you need to sum up the payroll numbers for each calendar day of the month (zero values ​​will also be included in the calculation here) and divide them by the total number of calendar days of the corresponding month. For weekends, the daily number is taken according to the data of the weekday preceding it.

What is headcount? It is determined according to the data of the working time sheet, entering into it data about the persons taken into account according to certain rules. And this procedure is the most difficult of the entire process of calculating the MSS.

How to calculate daily strength

The daily headcount will necessarily include employees who are actually present at their workplace. However, in addition to them, it will also need to include a number of absent employees. The list of them is quite wide. The most possible situations include finding:

• on business trips (business trips);
• at a remote place of work;
• on vacations and time off;
• on a sick leave;
• on a day of rest according to the work schedule;
• on studies carried out without interruption from work.

In addition, employees who work part-time may be absent on certain days. If the application of such a regime is not determined by legal requirements or the initiative of the employer, then the fact of presence at work with him will need to be taken into account in proportion to the time actually worked by the employee. In other cases, each employee is counted as 1 whole unit for 1 day.

But there is also a list of persons who cannot be taken into account in the daily payroll for calculating the SCN. It refers to:

• To part-timers.
• Executed under GPC agreements.
• Students studying outside of work.
• Those on maternity or child care leave, with the exception of employees working with benefits part-time or from home. According to instructions Rosstat No. 772 they need to be included in the calculation of the SSC.

Read about the stages into which the process of calculating the SSC is divided if there are workers included in it according to different rules.“Average headcount calculated by 4-FSS (nuances)” .

Where to find out who and how to take into account in headcount calculations

Thus, calculating the daily headcount for the purposes of the SSC requires a preliminary division of employees into appropriate groups:

• unaccounted for;
• counted as a whole unit;
• requiring the preparation of proportions to account for work time.

Where can I see complete lists of persons classified in each group? Such lists contain the same document that approved the P-4 statistical reporting form and instructions for filling it out. That is, in Rosstat order No. 772.

In the same document, you can find digital examples for accounting for part-time work, as well as samples of calculations of the MSS for a month (including for part-time work) and for a year.

Examples of calculating the MSS and explanations for them can be found in our material “How to calculate the average number of employees?” .

Results

How to calculate the average number of employees for a year is described in detail (with examples) in a document developed by Rosstat (order No. 772 dated November 22, 2017). The calculation process is divided into several stages: recording the daily payroll according to established rules, calculating the monthly average number from it using a formula, calculating the annual average number according to the rules of the arithmetic average of the monthly average values.

Data on the average number of employees is necessary for calculating taxes, so this value must be calculated as of the end of the calendar year for internal calculations, and also indicated in the report for the tax office. This information must be provided by January 20.

The calculation of this factor also determines the form of reporting to the tax office, since if the average number of employees in an organization exceeds 100, it is required to submit reports electronically.

Calculation procedure for different time periods

Since the reporting periods for different taxes paid by an organization may be different, the average number of employees should be calculated for the corresponding periods of time, based on tax needs.

The principle of calculating the average headcount for a specific period of time is quite simple.

Calculation per month is made by adding the payroll number for each day of the month and dividing the resulting amount by the number of days in the month. The average number of employees for a day off is taken as of the previous working day.

For example: as of March 1, the organization employed 28 employees. On March 5, one of them quit. On March 10, a new employee was hired, and on March 12, another one. For the period from March 20 to March 25, 3 temporary employees were hired due to peak workload.

The calculation of the average headcount will look like this:

• From March 1 to March 4 inclusive 28 employees (28+28+28+28=112)
• From March 5 to March 9, 27 employees (27+27+27+27+27=135)
• 10 and 11 again 28 employees (28+28 = 56)
• Then from 12 to 19 there were 29 employees (29+29+29+29+29+29+29+29=232)
• From 20 to 25 there were 32 employees (32+32+32+32+32+32=192)
• From March 26 to March 31, again 29 employees (29+29+29+29+29+29=174)

In order to find out the average value for the month, add up the number of all employees for each day (112+135+56+232+192+174=901) and divide by the number of days in the month - 31 (901/31=29.06) . Thus, the average number of employees for March will be 29.

Calculation for the quarter is made by summing the number for each month of the quarter and dividing the resulting amount by three.

Calculation in a year similar to quarterly, but must be divided by twelve. Moreover, if the start of the organization’s work does not coincide with the beginning of the calendar year and, accordingly, the period of work is less than a full year, it must still be divided by twelve. The same principle applies to an incomplete month - regardless of the start date of work, you need to divide by the actual number of calendar days in the month.

For example: headcount in March -29, in April - 34, in May - 40. Then the average value will be equal to (29+34+40)/3=34 employees per quarter.

Let's assume that the organization started working on June 15th. Initially, it employed 2 people. After 3 months – from September 15 – their number increased to 5. From December 1, there were 20 employees.

Total employees during the year: 1+2+2+4+5+5+20=39.

Average salary for the year: 39 / 12 = 3.

In this example, you should pay attention to the fact that the multiplication action is applied only because during each month the number of employees practically does not change. Therefore, instead of summing to understand the principle, it is easier to multiply by the number of days. In fact, these values ​​are obtained by summing up the number of employees for each day, which is taken from labor accounting documentation.

The detailed procedure and calculation rules are presented in the following video:

Nuances and features of calculations

In calculation of the number should turn on all actually employed employees, including seasonal, remote, temporary and probationary employees.

Not taken into account when counting the number of lawyers, employees employed on the basis of external part-time work, as well as those with whom the employment relationship is formalized by a civil law contract.

Special mention should be made of those categories of employees who may or may not be taken into account, depending on certain factors:

• Part-time workers - as already mentioned, if this is an external part-time worker, he is not included in the reporting; if the part-time job is internal, then such an employee is counted once (as one person), and not by the number of rates or man-hours;
• Founders – are taken into account if they are paid wages. If the founder carries out any labor activity at the enterprise, but no salary is paid to him (receiving dividends does not apply to this item), then he will not be included in the payroll;
• Those sent abroad are taken into account depending on the duration of the business trip. If it is short-term, such an employee is included in the total number, if the business trip is long, then not;
• Those undergoing training (including if they are sent by the organization and receive a scholarship from it) - accounting depends on whether the employee’s salary has been retained. If so, then even if the training takes place off the job, such an employee is taken into account.

If there are part-time employees, they should also be taken into account when calculating the average headcount. For example, if two employees work part-time, then they can be counted as one person (this option is suitable for any even number of employees working exactly half the working day). But if the number of such employees is larger and the time they work per day differs, then a calculation of man-hours will be required.

With this accounting method, you need to calculate the total number of hours worked per day by all part-time employees. Next, the calculation is made depending on the length of the working day in the organization and the number of working days in the week. If the work schedule is standard - an eight-hour working day with a five-day week, then the total number of man-hours per day is divided by 8. This ensures comparability of the number of part-time employees.

For example, if an organization has 10 employees with a standard schedule and 4 people work 6 hours a day, then using the above calculations we get:

• 4 * 6 = 24 man-hours per day
• 24/8 = 3

Thus, all part-time employees correspond to 3 full-time employees.

In this case, the payroll number for one day will be 10 + 3 = 13 people.

If, when calculating man-hours, the amount of employees in terms of one day turns out to be fractional, the report indicates the whole number obtained in accordance with the rounding rules.

It must be remembered that in addition to employees who are provided with a part-time schedule based on a mutual agreement or under the terms of an employment contract, there is a separate category of persons to whom the employer is in any case obliged to provide the opportunity to work part-time.

The features and nuances of the calculation procedure are discussed in the following video:

If calculation of the average headcount is required for reporting in the Pension Fund of the Russian Federation and the Social Insurance Fund according to the forms RSV-1 and 4-FSS, respectively, in addition to the value that was calculated according to the above principles, it will be necessary to additionally calculate the average numbers for the reporting period for those categories of employees that are not included in this value, namely the mentioned external part-time workers and employees registered under civil law contracts.

Ekaterina Annenkova, auditor certified by the Ministry of Finance of the Russian Federation, expert in accounting and taxation at the information agency Clerk.Ru. Photo by B. Maltsev, news agency “Clerk.Ru”

Information on the average number of employees for the previous calendar year is submitted by the taxpayer to the Federal Tax Service (clause 3 of Article 80 of the Tax Code of the Russian Federation):

• no later than January 20 of the current year,
• no later than the 20th day of the month following the month in which the organization was created (reorganized) - in the case of creation (reorganization) of the organization.

This report must be submitted to the Federal Tax Service, regardless of how many employees the company has on staff. The report is provided:

• At the place of tax registration of the company,
• At the place of registration of the individual entrepreneur*.

“In paragraph 3 of Art. 80 of the Code and in the Order of the Federal Tax Service of Russia dated March 29, 2007. No. MM-3-25/174@ “On approval of the form of information on the average number of employees for the previous calendar year” does not provide that taxpayers - individual entrepreneurs who do not have employees, do not submit information on the average number of employees to the tax authorities.”

In addition, this indicator is involved in the calculation of certain taxes and is necessary when fulfilling a number of requirements of the Tax Code, since many responsibilities and benefits of taxpayers are associated with the indicator of the average number of employees (ASH).

So, for example, according to clause 3 of Article 80 of the Tax Code of the Russian Federation:

• taxpayers whose NAV for the previous calendar year exceeds 100 people,
• as well as newly created (including during reorganization) organizations, the number of employees of which exceeds the specified limit,

In addition, in accordance with paragraph 15, paragraph 3, Article 346.12 of the Tax Code of the Russian Federation, organizations and individual entrepreneurs whose NFR for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, exceeds 100 people:

• Not entitled to apply the simplified tax system.

Concerns the calculation of SCHR and individual entrepreneurs using the patent system. According to paragraph 5 of Article 346.43 of the Tax Code of the Russian Federation, when applying PSN, individual entrepreneurs have the right to attract employees, including under GPC agreements. At the same time, the average number of employees during the tax period should not exceed 15 people for all types of business activities carried out by individual entrepreneurs.

There are other situations when the obligations and rights of organizations directly depend on the number of employees working in it; accordingly, the correct calculation of the NPV indicator in some cases may be of great interest to tax authorities.

In our article, we will look at the procedure for calculating the average number of employees, both those who have an employment relationship with the organization (including external part-time workers) and those who have entered into GPC agreements with it.

The procedure for calculating the average number of employees

According to paragraph 77 of the Instructions for filling out form No. P-4, the average number of employees of an organization includes:

• average number of employees,
• average number of external part-time workers,
• the average number of employees performing work under civil law contracts (GPC).

The NAV for a quarter is determined by summing the average number of employees for all months of the organization’s operation in the quarter and dividing the resulting amount by three (clause 81.5 of the Instructions).

The NPV for the period from the beginning of the year to the reporting month inclusive is determined by summing the NPV 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 for the period from the beginning of the year, i.e. respectively by 2, 3, 4, etc. (Clause 81.6 of the Instructions).

The NAV for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12 (clause 81.7 of the Instructions).

The NPV in organizations that operated for less than a full month (for example, in newly created organizations* that have a seasonal nature of production) is determined by dividing the sum of the number of employees on the payroll for all days of operation of the organization in the reporting month, including weekends and holidays during the period of operation, by the total number of calendar days in the reporting month (clause 81.8 of the Instructions).

*To newly created organizations do not apply organizations created on the basis of liquidated (reorganized) legal entities, separate or non-independent divisions.

Note:Organizations that have temporarily suspended work for reasons of a production and economic nature determine the SCR on a universal basis .

If the organization worked for an incomplete quarter, then the NChR for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the resulting amount by 3 (clause 81.9 of the Instructions).

If the organization worked for an incomplete year (seasonal nature of work or was created after January), then the NChR for the year is determined by summing the average number of employees for all months of the organization’s operation and dividing the resulting amount by 12 (clause 81.10 of the Instructions).

The number of payroll employees for a weekend or holiday is taken as follows:

• equal to the NFR for the previous working day.

• equal number of employees on the payroll for the working day preceding weekends and holidays.

• acceptance orders,
• orders to transfer employees to another job,
• dismissal orders (upon termination of the employment contract).

The NHR is calculated on the basis of the payroll, which is given as of a certain date, for example, the last day of the reporting period.

The list of employees includes:

• employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more,
• working owners of organizations who received wages in this organization.

Based on this, to the payrollwhole units are included, in particular, employees:

• Those who actually showed up for work, including those who did not work due to downtime.

• Those who were on business trips, if they retain their salary in this organization, including employees who were on short-term business trips abroad.

• Those who did not report to work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability).

• Those who did not show up for work due to the performance of state or public duties.

• Those hired to work part-time or part-time, as well as those hired at half the rate (salary) in accordance with the employment contract or staffing table.

At the same time, in accordance with clause 81.3 of the Instructions, such employees are taken into account in proportion to the time worked when determining the SFR.

The calculation is made in the following order:

a) The total number of man-hours worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day, based on the length of the working week, for example:

• 40 hours - for 8 hours (with a five-day working week) or for 6.67 hours (with a six-day working week),
• 36 hours - for 7.2 hours (with a five-day working week) or for 6 hours (with a six-day working week),
• 24 hours - by 4.8 hours (with a five-day working week) or by 4 hours (with a six-day working week).

At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), the number of man-hours worked conditionally includes hours on the previous working day (in contrast to the methodology adopted for recording the number of man-hours worked).

Note:Employees who, in accordance with the legislation of the Russian Federation, have a reduced working time, including disabled people, are taken into account in the SCHR as whole units.

Employees for whom reduced working hours are legally established include, in particular:

• workers under 18 years of age,
• workers engaged in work with harmful and dangerous working conditions,
• women who are given additional breaks from work to breastfeed,
• women working in rural areas
• workers who are disabled people of groups I and II.

• Hired for a probationary period.

• Those who have concluded an employment contract with an organization to perform work at home with personal labor (homeworkers).

• Employees with special titles.

• Those sent away from work to educational institutions to improve their skills or acquire a new profession, if their salary is maintained.

• Temporarily sent to work from other organizations, if their salary is not maintained at their main place of work.

• Students and students of educational institutions working in organizations during practical training, if they are enrolled in jobs (positions).

• Students studying in educational institutions, postgraduate schools, who are on study leave with full or partial pay.

• Those entering and studying in educational institutions and who were on additional leave without pay*.

• Those who were on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave.*

• women on maternity leave,

• persons who were on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave;

• studying in educational institutions and on additional leave without pay,

• applicants to educational institutions who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation.

• Those on annual and additional leave, including those on leave followed by dismissal.

• Those who had a day off according to the organization’s work schedule, as well as for overtime in the aggregate accounting of working hours.

• Those who received a day of rest for working on weekends or holidays (non-working days).

• Accepted to replace absent employees (due to illness, maternity leave, parental leave).

• Those on leave without pay, regardless of the duration of the leave.

• Those who were on downtime at the initiative of the employer and for reasons beyond the control of the employer and employee, as well as on unpaid leave at the initiative of the employer.

• Those who took part in the strikes.

• Worked on a rotational basis. If organizations do not have separate divisions on the territory of another constituent entity of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which employment contracts and civil service agreements are concluded.

• Foreign citizens who worked in organizations located in Russia.

• Those who committed truancy.

• Those who were under investigation until the court's decision.

a) Recruited part-time from other organizations.

Accounting for external part-time workers is maintained separately.

An employee who receives 2, 1.5 or less than 1 rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll as one person (a whole unit).

In this case, an employee who is on the payroll of the organization and performs work on a part-time basis is counted once at the place of his main job; the wage fund shows the amount of wages, taking into account part-time wages.

b) Those who performed work under GPC contracts.

An employee who is on the payroll of an organization and has entered into a GPC agreement with the same organization is taken into account in the payroll and average number once at the place of his main job, and the wages accrued to him under the employment contract and the GPC agreement are in column 8 (the wage fund of payroll employees composition).

c) Those recruited for work under special contracts with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment) and included in the average number of employees.

According to clause 81.2 of the Directives, persons who are not on the payroll and hired to work under special contracts with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment) are counted in the average payroll as whole units by days of reporting to work.

d) Transferred to work in another organization, if their wages are not maintained, as well as those sent to work abroad.

e) Those sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations. persons with whom an apprenticeship contract for vocational training has been concluded with a stipend paid during the apprenticeship period.

f) Those who submitted a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the payroll from the first day of absence from work.

g) The owners of this organization who do not receive wages.

h) Members of the cooperative who have not concluded employment contracts with the organization.

i) Lawyers.

j) Military personnel in the performance of military service duties.

The average number of external part-time workers for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year and dividing the resulting amount by the number of months of the reporting period.

The average number of employees (including foreign citizens) who performed work under GPC contracts, the subject of which is the performance of work and the provision of services, per month is calculated according to the methodology for determining the average number of employees.

These employees are counted for each calendar day as whole units throughout the entire period of this contract, regardless of the period of payment of remuneration.

The number of employees for the previous working day is taken as a weekend or holiday.

The average number of employees who performed work under GPC contracts for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year and dividing the resulting amount by the number of months of the reporting period.

As mentioned earlier, if an employee on the payroll has entered into a GPC agreement with the same organization, then he is not included in the average number of employees who performed work under GPC agreements.

The average number of employees performing work under GPC contracts don't turn on:

• Individual entrepreneurs who have entered into a GPC agreement with the organization and received remuneration for work performed and services rendered,
• non-registered persons who do not have GPC agreements with the organization,
• persons with whom they are concluded copyright agreements for the transfer of property rights.

• hours actually worked by employees, taking into account overtime and hours worked on holidays (non-working days) and weekends (as scheduled), both for the main job (position) and for a part-time job in the same organization, including hours of work on business trips.

• the time employees are on annual, additional, educational leave, leave at the initiative of the employer,
• time to improve the qualifications of employees while away from work,
• sick time,
• downtime,
• hours of breaks for mothers to feed the baby,
• hours of reduction in working hours for certain categories of employees who, in accordance with the legislation of the Russian Federation, have a reduced working time,

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Instructions

There are list workers, average payroll and average. The payroll includes all employees of the enterprise who have entered into contracts and are working on a permanent, temporary (including seasonal) basis. As a rule, it is calculated in accordance with primary financial reporting documents (time sheets). All employees are taken into account, even if for some reason (vacation, additional leave, illness, business trip, study, etc.) they were absent. The number of employees on a weekend or holiday corresponds to the number of the previous day.

The average number of employees directly depends on the payroll. Employees who are in maternity or child care are completely excluded from it. Part-time employees are counted in proportion to the hours worked. Moreover, you need to know that this clause applies only to those employees who work in this mode based on personal statements. If there is no application, it is considered a full working day. Workers who are entitled to a shortened working day in accordance with the law (nursing mothers, if the employee’s age is less than 18 years, working in hazardous working conditions, etc.) do not belong to this category.

In the average number (it is important when calculating the economic indicators of an enterprise, such as labor productivity, average wages of employees), external part-time workers and persons who have entered into civil law contracts with the enterprise are additionally taken into account. They are also calculated in proportion to the time worked.

The average headcount is calculated for a certain period: for a month, for a quarter, for six months, for a year. Even if not all days are worked in a period, it must be divided by the entire period. So, if the enterprise did not start operating from the first day of the reporting period, the calculation is made for the entire period: the first day of work of Erudit OJSC is August 19, the number of employees is 16 people, the average payroll for August will be (16 people x 13 days) / 31 days = 6.7 people, t i.e. 7 people.

Let's calculate using simple examples.

Example 1: We calculate the average headcount of Erudite OJSC for September. Working hours: 5 days a week, full working day – 8 hours. In September: on the 12th, 5 people were hired (of which 2 people are part-time - one works 4 hours, the other 6 hours); 15th - 1 person was fired; On the 27th – the employee went on maternity leave. The average number, according to Table 1, will be:

560 person-days/31k.days=18.06 people, i.e. 18 people..

Explanation for the calculation of part-time workers: one person works 4 hours, i.e. 4hour/8hour=0.5; the second – 6 hours, i.e. 6 hours/8 hours = 0.75. Total from the 12th on part-time – 1.25 people.

Example 2: As a result of the above calculations, we have the following figures for the average headcount of Erudit OJSC:

August – 7 people;

September – 18 people;

October – 19 people;

November – 17 people;

December – 20 people

The average headcount for the 3rd quarter will be: (7+18)/3=8.33 i.e. 8 people

where 7 is the average for August; 18 - average salary for September; 3 is the number of months in a quarter.

The average headcount for the 4th quarter will be: (19+17+20)/3=18.7 i.e. 19 people;

The average headcount for the year will be:

(8+19)/4=6.75, which is equivalent to: (7+18+19+17+20)/12=6.75 or 7 people.

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