Information on the average number of employees (AMN) - This is one of the first reports of the newly created LLC. The reporting form looks simple, however, submitting the SSR raises a lot of questions, which we will answer in this article.

Who must submit information about the number of employees

Judging by the name, only employers must submit information about the average number of employees. But the Ministry of Finance believes that all companies must report, including newly organized ones that do not yet have employees.

From the letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 No. 03-02-07/1/4390: “... there is no provision for exemption of organizations that do not have employees from submitting information on the average number of employees to the tax authorities within the prescribed period.”

Let's list who is required to submit a report on the average headcount:

• newly registered legal entities, regardless of the availability of personnel;
• individual entrepreneurs-employers;
• organizations that have concluded ;
• organizations that do not have employees on staff.

Thus, only individual entrepreneurs without employees have the right not to submit this information; all other businessmen are required to report.

Who to include in the headcount for the report

The calculation of the average headcount in 2019 is carried out in accordance with the Instructions approved by Rosstat Order No. 772 dated November 22, 2017. The Instructions list the categories of workers who are included in the number for the report, and those who are not taken into account in the calculation.

A lot of controversy arises over the inclusion in the SCR of information about the only founder, who does not receive a salary. Should he be taken into account in the number of employees, since he performs administrative functions for the management of the LLC? No, it’s not necessary, there is a clear answer to this question in paragraph 78 (g) of the Directives.

The average headcount is calculated only for personnel hired under an employment contract. This is the main difference between this indicator and reports to funds, which also take into account employees registered under a civil law contract. In this case, the duration of work under the employment contract does not matter; everyone who performs permanent, temporary or seasonal work is included in the information of the SCH. Separately, those who are employed full-time and those who work part-time are taken into account.

In general, the average payroll number is determined by adding the number of employees on the payroll for each month of the reporting year and dividing the resulting amount by 12. The final result is indicated in whole units, because it means the number of working people in the state.

Deadline for delivery of the SSR in 2019

The deadline for submitting information on the average number of employees is established by Article 80 of the Tax Code of the Russian Federation. According to her, you need to submit this form no later than January 20 current year for the previous calendar year. But the deadline for submitting a report on the average number of new organizations (legal entities that have just been created or reorganized) is no later than the 20th of the month, following the one in which the organization was registered or reorganized.

For example, the creation of an LLC occurred on January 10, 2019, therefore, information on the average headcount of the newly created organization must be submitted no later than February 20, 2019. Next, the company reports in the general manner, i.e. For 2019, the report on the number of employees must be submitted by January 20, 2020 inclusive.

If the delivery deadline is violated, the LLC will be fined under Article 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. In addition, an administrative punishment of an official (chief accountant or director) in the amount of 300 to 500 rubles is possible under Article 15.6 of the Code of Administrative Offenses of the Russian Federation.

Important: information about the average number of employees of a new organization, although submitted to the Federal Tax Service, is not a tax return, therefore tax authorities do not have the right to block the LLC’s current account due to late submission deadlines.

Report form

The SChR report is submitted on a form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@. Recommendations for filling out the form are given in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD 6-25/353@.

The report on the average headcount for newly created organizations consists of one sheet and has a fairly simple appearance.

In the top lines of the form (the fields to fill out are highlighted in color) indicate the TIN and KPP of the legal entity. The name of the Federal Tax Service is entered in full, indicating the number and code of the tax authority. The name of the company is given in full, for example, not “Alfa LLC”, but “Alpha Limited Liability Company”.

The only significant indicator of the SCHR report is the average headcount, calculated in accordance with Instructions No. 772. If information is submitted for the past calendar year, then January 1 of the current year is indicated in the date fields. The information is signed by the head of the legal entity, but this can also be done by an authorized representative. When submitting a report by proxy, you must enter the details of this document and attach a copy.

The report on the average headcount for newly created organizations differs from the usual annual report only in the date. Please note the footnote marked with (*) - the number of personnel is indicated not as of January 1 of the current year, but as of the 1st of the month following the month in which the LLC was registered. For example, if a company was registered on January 10, 2019, then the number of staff is indicated as of February 1, 2019.

We provide a sample of filling out a report on the average number of employees of a newly created LLC, in which the employment contract is concluded only with the general director.

Submission methods

The number of employees under an employment contract is important not only when calculating taxes, but also when choosing the method of submitting the CHR report: paper or electronic. Typically, information about the average headcount of a newly created organization is submitted in paper form, because the number of employees hired in the first month rarely exceeds 100 people.

The rule of Article 80 (3) of the Tax Code of the Russian Federation states that only taxpayers with no more than 100 people have the right to submit tax returns and calculations in paper form. If we take it literally, then this article should not apply to the report on the average headcount, because it is not taxable. However, tax officials insist that if the number of employees exceeds 100 people, information about their number should also be submitted in electronic format.

In fact, this requirement does not cause any particular difficulties, given that since 2015, insurance premium payers are required to submit reports on insurance premiums in electronic form, starting from 25 people. That is, if the number of employees in your enterprise exceeds 25 people, you will still have to issue an electronic digital signature, which can be used to sign all reports.

A report on the number of employees is submitted to the tax office at the place of registration: at the registration of an individual entrepreneur or the legal address of an LLC. If the document is drawn up on paper, then you can submit the report in person to the Federal Tax Service or by mail with a list of the attachments.

A report on the average number of employees is submitted by all organizations and individual entrepreneurs that acted as employers in the calendar year. It does not matter whether financial and economic activities were carried out. In calculations, the accountant must rely on Rosstat Order No. 428 dated October 28, 2013.

Information on the average number of employees is submitted by:

• operating organizations based on the results of the calendar year - no later than January 20;
• new organizations for the first time - no later than the 20th day of the month following the month in which the organization was created, and the second time - at the end of the year no later than January 20;
• upon liquidation of an enterprise or individual entrepreneur - no later than the official date of liquidation of the organization or closure of the individual entrepreneur.

Let's count heads

The average payroll number is based on the payroll number. This data summary shows the full composition of employees, including those who are on sick leave, on vacation or on business trips. The payroll does not include only employees who are on maternity leave, maternity leave and unpaid educational leave.

The headcount is always compiled for a specific date: the first or last day of the month. Weekends and holidays are counted according to the previous working day.

Looking for the average

The average number of employees is the total number of employees of an enterprise for a certain period of time. This period can be a year, a quarter, a half-year or a month.

When calculating the average headcount, we must not forget that the requirements of Rosstat and the tax inspectorate for the SSC report differ from the requirements of the Pension Fund and the Social Insurance Fund. In the first case, the information does not include external part-time workers and those who work under a contract or civil contract. Internal part-time workers are counted only once - at the main place. Information on the average number of employees submitted to the Pension Fund and the Social Insurance Fund includes both of these categories of employees. In this case, part-time workers take into account both the main and additional workload.

Calculation for full working days

We will step by step consider how to calculate the average number of employees of an enterprise. Start with the number of employees working full days. We summarize the data for the month and divide the resulting amount by the number of calendar (!) days of the month. That is, in January we divide by 31, in February - by 28 (29) and so on, regardless of how many holidays/weekends/working days there were.

An example of calculating the average number of employees: the organization employs 47 people, in July 29 of them worked 31 days, 15 people worked 20 days, 3 people worked only in the last 4 days.

The average will look like this: (29 * 31) + (15 * 20) + (3 * 4) = 1211 / 31 = 39.06

Calculation for part-time working days

At the second stage, it is necessary to obtain data on employees who worked part-time or on a shift schedule. The average headcount for such categories is determined in relation to the generally accepted schedule at the enterprise and the standard length of the day. For example, with a 40-hour work week it will be equal to 8 hours, for a 48-hour week it will be 9.6.

The formula for calculations looks like this: we divide the number of hours worked by a person per month by the standard length of the working day and divide by the number of working (!) days in the month.

Example: an organization hired two employees to perform a number of tasks for a 4-hour working day. In April, one worked 12 days, the other 18. The average number of part-time employees for the reporting month was 0.7:

• first - 48 / 8 / 21 = 0.28;
• second - 72 / 8 / 21 = 0.42;
• total - 0.28 + 0.42 = 0.7.

Summing up the results for the year

To obtain the annual average headcount, add up the monthly results for all employees (full-time and part-time). The resulting number must be divided by 12 months.

Information on the average number of employees in any of the departments is submitted as a whole number. Rosstat does not regulate how to round the results of calculations. Most often in practice, mathematical rounding is used: a number up to 0.5 is rounded to zero, over 0.5 - to one.

The question often arises: what to do if there is one person on the staff of an individual entrepreneur, he worked for less than a full month, and the SCH is 0.33? In this case, make an exception and put a unit in the report.

Please remember that only the final number is rounded. If you want to get a summary of data for the year, there is no need to change the results quarterly or monthly. The same is true if you want to draw up a monthly report: you should not bring the numbers for each employee to the whole. Always round the total.

How does the closure of an individual entrepreneur take place, and how is the average headcount taken into account? These questions concern businessmen. All enterprises someday begin their life activities and sooner or later end. But upon closure, any entrepreneur must notify the tax office officially and bring documents confirming the liquidation in order. At the same time, we must not forget about such an important accounting as the average number of employees. How is the average headcount determined when closing an individual entrepreneur?

Information about the average number of employees is important, as it allows you to save enterprise statistics and calculate taxation.

Determination of the average headcount when closing an individual entrepreneur

Thanks to the time sheet, you can determine the number of all employees. The entire team is taken into account, this also includes those who are sick and absent for a good reason.

But when calculating, the following are not included in the indicators:

• the owner of an enterprise who does not receive a salary on a general basis;
• those employees who work under a contract concluded as a result of professional training and receive a stipend;
• women who are on maternity or child care leave during this period;
• vacationers who have signed up for free days due to admission or study at an educational institution, but their salary will not be retained;
• working under civil contracts or part-time;
• sent to work abroad;
• those who wished to quit, but interrupted their working relationship before the expiration of official relations with the enterprise.

All individual entrepreneurs must provide average list information to the tax authorities at the end of the reporting year, and the date for this is set before January 20.

But when a businessman declares the termination of the activities of an individual entrepreneur, then such information must be in the fiscal authorities no later than the date when liquidation was officially announced and the enterprise was deregistered and ceased to exist. If the information was delayed for some reason, then you must pay a fine of 200 rubles. This is only for violation of delivery deadlines, and the organization also bears a penalty of 200 rubles and the entrepreneur himself suffers, having paid from 300 to 500 rubles.

Documents are submitted for closing an individual entrepreneur at the place of his residence, for an organization - to the tax office that is located at the place of its legal address. If an enterprise has branches located in different parts of the locality, then they are collected into a single document and submitted in one general average list report - for the entire organization.

Documents are provided by the entrepreneur in the following way:

1. In personal presence at the tax authority or through a proxy, but this will require permission from a notary through a power of attorney. The completed declaration must be in 2 copies, 1 remains with the former owner of the individual entrepreneur.
2. Electronic.
3. By mail - a valuable letter with an attached list of enclosed documents.

Return to contents

What documents need to be provided

Documents must be submitted to the tax office with the help of which the entrepreneur notifies about the closure of his organization.

He submits an application containing a request to terminate the activities of an individual as an entrepreneur. For this, form P26001 has been adopted. A receipt will be provided. This document proves that the state fee has been paid.

If a tax inspector demands to pay the remaining debts without signing the closing documents, he is acting unlawfully: if any shortcomings remain, the individual will be held responsible for them, even though the person is not an individual entrepreneur.

But it is still better to keep the documents in order, and such reporting must be provided within 5 days from the date the company no longer exists. Submit a declaration in form 3-NDFL to OSNO, and pay debts on taxes and insurance contributions within 15 days.

For VAT, all reporting documents must be in the relevant organization no later than 20 days before the end of the quarter.

Under other taxation systems, papers must be submitted on the basis common to all individual entrepreneurs - within the usual time limits established by law.

It is necessary to submit reports to the Pension Fund and the Social Insurance Fund regarding the employees of the enterprise even before it is closed. And employees must go through the deregistration procedure in these organizations on their own. Withdrawals occur automatically only in the Pension Fund, but only when information is received from the Federal Tax Service that the enterprise no longer exists.

When an individual entrepreneur is closed, the average list reporting is not submitted to the tax office. All authorities that must be notified about the operation or closure of an individual entrepreneur will learn about this from information received from the Federal Tax Service. All necessary information is provided to them.

Tell me, when liquidating an organization, information about the average number of employees must be submitted no later than the official date of liquidation, and what date should be indicated in the calculation? In which documents can you see this date? We haven’t been excluded from the register yet

In accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, information on the average number of employees for the previous calendar year is submitted by the organization (individual entrepreneur who attracted employees during the specified period) to the tax authority no later than January 20 of the current year, and in the case of creation (reorganization) of the organization - no later than the 20th the day of the month following the month in which the organization was created (reorganized).

From the provisions of this paragraph it follows that on the basis of information on the average number of employees for the previous calendar year, the taxpayer’s obligation to submit data in the current year is determined.

In this situation, the organization is liquidated in 2017, and accordingly, it will not submit tax returns next year.

And in the Tax Code of the Russian Federation there is no direct obligation to submit in the current year information on the average number of employees for the current calendar year.

Articles 21, 22.3 of the Federal Law of 08.08.2001 No. 129-FZ “On state registration of legal entities and individual entrepreneurs” do not provide for the provision of information on the average number of employees for state registration of liquidation of an organization.

Thus, the organization was required to submit data only for 2016. There is no need to submit such information on the date of liquidation.

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, see the recommendations.”

• Download forms on the topic:
• An example of filling out a notice of concluding an employment (civil law) contract with a foreigner
• An example of filling out a notice of concluding an employment (civil law) contract with a foreigner from the EAEU
• An example of filling out a notice of concluding an employment (civil law) contract with a temporary resident foreigner

The Federal Tax Service of Russia, as a state regulatory body, requires various reports from individual entrepreneurs in order to analyze the general situation in areas of activity related to the functioning of individual entrepreneurs. Such documentation also includes a report on the average headcount, failure to submit which entails the imposition of penalties on the entrepreneur by the tax authorities. In the article we will look at how the average number of individual entrepreneurs is determined, what is the calculation formula for individual entrepreneurs with and without employees.

The essence of the average number of personnel

The essence of the average headcount is that the average number of all employees for the previous calendar year is calculated. This indicator is necessary for the tax authorities in order to understand what kind of document flow should be organized with the entrepreneur - electronic or paper. Let us remind you that if the average number of employees exceeds 25 people, then the organization is obliged to submit all reports and conduct correspondence with regulatory authorities only in electronic form through specialized telecommunication channels.

In addition to the annual deadline, a report on the average headcount must be submitted when creating or reorganizing a company no later than the 20th day of the month following the month in which the corresponding changes occurred. But this only applies to LLCs, when a record of new information is entered into the Unified State Register of Legal Entities. There is no such obligation for individual entrepreneurs, that is, even when making an entry in the Unified State Register of Individual Entrepreneurs, they are not required to submit a report on the average number of employees.

Video reference “Calculation of the average number of personnel of various personnel”

Video training on calculating the average number of employees working under various conditions: under an employment contract, part-time, seasonally, 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 below ⇓

Features for individual entrepreneurs: average headcount with and without employees

Until 2014, all individual entrepreneurs were required to submit to the tax authorities information on the average number of employees hired to perform any job duties. Since 2014, this obligation has been abolished at the legislative level ( Article 80 of the Tax Code of the Russian Federation). Thus, only those individual entrepreneurs who have hired employees on the basis of employment contracts are required to submit information.

If, for example, an entrepreneur uses the labor of his family members without formalizing labor relations, then these people are not used to calculate the average headcount. In this case, if there are no hired employees, reporting for delivery is not required.

So, if the activity is registered as an individual entrepreneurship, you need to remember the following points:

Submission of information on the average headcount for individual entrepreneurs

Information is submitted to the tax authorities at the place of registration of the individual entrepreneur by drawing up and submitting a report on the average headcount, which is compiled according to a special form. It was approved by order of the Federal Tax Service of Russia, and, in addition, there is a developed and officially approved procedure for filling out the document form. The report must be submitted before January 20 of the following year, which follows the reporting year, or before the 20th day of the month following the month in which the organization was created. If the number of employees exceeds 25 people, the report should be submitted to the tax authorities only through telecommunication channels, but not on paper.

In the case where reporting can be submitted on paper, it is necessary to provide two copies of the document: one for the tax service, the second for the entrepreneur. On the copy belonging to the individual entrepreneur, the tax official puts a mark of acceptance with the obligatory indication of the date of receipt of the document and the name of the employee who accepted it.

Responsibility for failure to provide information

The report on the average headcount must be submitted to the tax authorities for processing and verification, otherwise penalties will be applied to the organization and its officials. They are as follows:

Formulas for calculating the average number of employees

Calculating the average headcount of an organization is not very complicated; however, it sometimes causes some difficulties. To do this, let's look at a calculation example in more detail.

The average number of employees for a calendar year is calculated based on the average number of employees for calendar months. In this case, it is necessary to sum up the 12 obtained indicators and divide by 12, that is:

Average average (year) = [ Average average (January) + Average average (February) + Average average (March) + Average average (April) + Average average (May) + Average average (June) + Average average (July) + Average average (August) + Average average (September) + Average average (October) + Average average (November) + Average average (December) ] / 12

As for the average headcount for the month, it is calculated by summing up all employees who fully worked for the entire month and dividing the result by the number of calendar days. The calculation looks like this:

Average cost (month) = the sum of all employees who worked fully for the month / number of calendar days

Even if some employees were on annual leave, on a business trip or sick, they still need to be taken into account, since they are on the organization’s staff. The calculation does not take into account those employees who are external part-time workers, who are on maternity leave, on leave at their own expense, those registered under civil law contracts, those sent for off-the-job training and receiving a scholarship, as well as the individual entrepreneur himself. .

When calculating the average number of employees, in most cases, a fractional result is obtained, which must be rounded to a whole number. This is done according to the rules of mathematics:

• a decimal point of 5 or more is rounded up by adding a whole unit;
• decimal places of 4 and less are rounded down without adding a whole unit.

If the organization has employees who work at more than one rate, for example, 1.25 or 1.5, they must be counted as one person, that is, 1 is taken into account for the calculation. For part-time employees, they are counted in proportion to the time they work. In this case, the following calculation of the average number of employees working part-time is made:

Average working hours (part-time work per month) = number of person-hours worked / length of working day / number of working days of the month

The length of the working day can also be different for enterprises: a 40-hour week or an 8-hour working day is considered standard, but there can also be a 20-hour week and a 4-hour working day, etc.

In the case when, for some reason, an individual entrepreneur did not carry out production activities, for these months the average number of employees is taken equal to 0.

Automation of accounting

You can calculate the average headcount yourself using the presented formula, but for greater accuracy it is better to use an automated accounting system. As a rule, accounting is carried out on the basis of software, which includes the function of personnel accounting. With its help, you can get a more accurate calculation, which will not be questioned by the tax authorities. But if an individual entrepreneur employs only a few employees, there is no point in purchasing expensive software specifically for generating a report - you can completely cope with this task yourself.

An example of calculating the average number of employees

IP Kharitonov D.V. has on its staff: 70 people, one of whom was on vacation for a full month in May, the second is on maternity leave all year, the third was on a business trip for the entire month in October, the fourth took vacation for his work in November monthly invoice.

The average number of employees for the entire year is calculated as follows:

Average (January, February, March, April, June, July, August, September, December) = (70 – 1) * 9 = 621 – people on parental leave are not taken into account

Average average (May) = 70 – 1 = 69 – a person on annual leave is taken into account

Average average (October) = 70 – 1 = 69 – a person on a business trip is taken into account

Average average (November) = 70 – 1 – 1 = 68 – a person on vacation at his own expense is not taken into account

Summarizing the results obtained, we calculate the average number of employees for the year:

Average cost (year) = (69 * 11 + 68) / 12 = 68.92

By rounding we find that the average number of employees in individual entrepreneur D.V. Kharitonov per year is 69 people.

Blitz answers to 4 frequently asked questions about the average headcount

Question No. 1. If an individual entrepreneur does not have employees, is it necessary to submit information about the average number of employees?

Information on the average payroll number for individual entrepreneurs must be submitted only if it is registered as an employer, that is, it uses hired labor from individuals. If an individual entrepreneur does not have hired employees, he is not required to submit a report on the average number of employees to the tax authorities.

Although the law directly states that individual entrepreneurs who do not hire employees are not required to submit a report on average payroll activities, it may make sense to submit a zero report or find out in detail from the tax office. The fact is that some individual entrepreneurs note the following fact: they did not submit the report due to the absence of employees, and the tax authorities fined them for failure to submit documents. All this entails litigation, so you need to make sure in advance with the tax office that it is not necessary to submit a report or submit it with zero columns.

Question No. 2. If the average headcount has not changed over the past annual reporting period, do I need to resubmit the report?

Yes, the report is required to be submitted for each year, even if the information in two consecutive reports has not changed.

Question No. 3. What will happen to us if we forgot to submit a report on the average headcount?

In this case, penalties in the amount of 200 rubles are provided. If you deliberately refused to provide this information, the tax authorities would impose a fine of 500 rubles on your organization.

To do this, it is necessary to take into account only those months in which the financial and economic activities of the individual entrepreneur were carried out. And then it will be necessary to divide not by 12 months (as with annual work), but by the number of months in which the individual entrepreneur actually functioned.