The concept of specific gravity is very common in various fields of science and life. What does it mean and how to calculate the specific gravity?

Concept in physics

Specific gravity in physics is defined as the weight of a substance per unit volume. In the SI measurement system, this value is measured in N/m3. To understand how much it is 1 N / m3, it can be compared with a value of 0.102 kgf / m3.

where P is the weight of the body in Newtons; V is the volume of the body in cubic meters.

If we consider simple water as an example, then we can see that its density and specific gravity are almost the same and change very slightly with changes in pressure or temperature. Her at. in. equal to 1020 kgf/m3. The more salts are dissolved in the composition of this water, the greater the value of y. in. This indicator for sea water is much higher than for fresh water, and is equal to 1150 - 1300 kgf / m3.

The scientist Archimedes once noticed a long time ago that a buoyant force acts on a body immersed in water. This force is equal to the amount of fluid that the body displaced. When the body weighs less than the volume of the displaced liquid, then it floats on the surface and goes to the bottom if the situation is reversed.

Specific Gravity Calculation

"How to calculate the specific gravity of metals?" - such a question often occupies those who develop heavy industry. This procedure is needed in order to find among the various variations of metals those that will differ in better characteristics.

The features of various alloys are as follows: depending on which metal is used, whether it be iron, aluminum or brass, of the same volume, the alloy will have a different mass. The density of a substance, calculated according to a certain formula, is most directly related to the question that workers ask when processing metals: "How to calculate the specific gravity?"

As mentioned above, u. in. is the ratio of the weight of a body to its volume. Do not forget that this value is also defined as the force of gravity of the volume of the substance being determined taken as the basis. For metals, their in. and density are in the same ratio as the weight to the mass of the test subject. Then you can use another formula that will answer the question of how to calculate the specific gravity: s.v. / density = weight / mass = g, where g is a constant value. The unit of measurement is y. in. metals is also N/m3.

Thus, we have come to the conclusion that the specific gravity of a metal is called the weight per unit volume of a dense or non-porous material. To determine u. c., you need to divide the mass of dry material by its volume in an absolutely dense state - in fact, this is a formula used to determine the weight of a metal. To achieve this result, the metal is brought into such a state that there are no pores in its particles, and it has a uniform structure.

Share in the economy

The share in the economy is one of the most frequently discussed indicators. Calculate it for the analysis of the economic, financial part economic activity organizations, etc. This is one of the main ways statistical analysis, or rather, relative value this structure.

Often the concept of specific weight in the economy is the designation of a certain share of the total volume. The unit of measure in this case is a percentage.

U. in. = (Part of the whole / Whole)X100%.

As you can see, this is a well-known formula for finding the percentage ratio between the whole and its part. This leads to the observance of 2 very important rules:

1. The overall structure of the phenomenon under consideration should in total be no more and no less than 100%.
2. It absolutely does not matter what specific structure is being considered, whether it is the structure of assets or the share of personnel, the structure of the population or the share of costs, the calculation in any case will be carried out according to the above formula.

Share in medicine

Specific gravity in medicine is a fairly common concept. It is used in analysis. It has long been known that the w.v. water is proportional to the concentration of dissolved substances in it, the more there are, the greater the specific gravity. U.v. distilled water at 4 degrees Celsius is 1,000. Hence it follows that the r.v. urine can give an idea of ​​the amount of substances dissolved in it. From here it is possible to make this or that diagnosis.

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ORDER of Rosstat dated 21-02-2013 70 ON APPROVAL OF METHODS FOR CALCULATION OF INDICATORS FOR ASSESSING THE PERFORMANCE OF MANAGERS... Relevant in 2018

Appendix 6. METHODOLOGY FOR CALCULATION OF THE INDICATOR "THE SHARE OF THE NUMBER OF HIGHLY SKILLED WORKERS IN THE TOTAL NUMBER OF SKILLED WORKERS IN THE REGION, IN PERCENTAGE"

1. This methodology was developed in pursuance of the order of the Government Russian Federation dated December 27, 2012 N 2550-r and is designed to calculate the indicator included in the list of indicators for assessing the effectiveness of higher officials(heads of supreme executive bodies state power) subjects of the Russian Federation to create favorable conditions for doing business.

2. The share of the number of highly qualified employees in the total number of qualified employees is determined by the formula:

Y_vkr - the share of the number of highly skilled workers in the total number of qualified workers;

WRC - the number of highly qualified workers;

KR - the number of skilled workers.

3. Skilled workers include workers included in the first 8 occupational groups of the All-Russian classifier classes (OK 010-93, adopted by the Decree of the State Standard of Russia of December 30, 1993 N 298):

1. Heads (representatives) of government and administration at all levels, including heads of institutions, organizations and enterprises.

2. Specialists of the highest qualification level.

3. Specialists of medium skill level.

4. Employees involved in the preparation of information, paperwork, accounting and maintenance.

5. Workers in the service sector, housing and communal services, trade and related activities.

6. Skilled workers in agriculture, forestry, hunting, fish farming and fishing (with the exception of those employed in their own households for the production of agricultural, forestry, hunting, fishing products intended for sale or exchange).

7. Skilled workers large and small industrial enterprises, art crafts, construction, transport, communications, geology and exploration of the subsoil.

8. Operators, apparatchiks, machinists of installations and machines and fitters.

Group 9 "not skilled workers does not participate in the calculation of the number of skilled workers.

The All-Russian Classification of Occupations (OKZ) is consistent with the International Standard Classification of Occupations (ISCO-1988) and is built on the principle of arranging groups of occupations by skill level - from highest to lowest.

4. Highly qualified workers from the 1st, 2nd and 3rd groups of OKZ include workers who, in order to fulfill their official duties higher education required professional education.

OKZ groups 4, 5, 6, 8 do not contain jobs and occupations, the performance of which requires higher professional education. Therefore, workers who are part of these groups are not selected as highly qualified workers.

Highly qualified employees from the 7th group of OKZ include employees who require higher or secondary vocational education to perform their job duties.

5. Source of information for calculating the indicator.

Data on the number of employed population with distribution by groups of occupations of the OKZ are formed on the basis of monthly sample surveys of the population on employment problems conducted by the statistical authorities of the Russian Federation, with subsequent distribution of the results to the entire population of the surveyed age. The units of observation are households and persons aged 15-72 who are members of these households.

To calculate data on the number of qualified and highly qualified workers, the respondents' answers to the following questions are used:

About the level of education;

About the profession, position in the main job;

On the correspondence of the work performed and the specialty (profession) received in an educational institution.

6. Algorithm for calculating highly skilled workers

6.1. The number of highly qualified workers from the 1st group of occupations "managers of all levels" and the 2nd group "specialists of the highest qualification level" includes all employees with higher professional or postgraduate education.

Persons who do not have higher professional or postgraduate education are not included in the number of highly qualified employees.

6.2. The number of highly qualified workers from the 3rd group of occupations "specialists of an average level of qualification" includes workers employed in positions and jobs requiring higher professional education.

From all employees of this group who have a higher professional education, persons are selected who work in specialties (professions) that require this level of education, i.e. who answered that the work performed corresponds to the education received.

6.3. From the 7th group of occupations "skilled workers of industrial enterprises, construction, transport, geology and exploration of subsoil", highly qualified workers include workers employed in professions requiring higher or secondary vocational education.

Of all the employed in this group who have a higher or secondary vocational education, persons are selected who work in specialties (professions) requiring this level of education, i.e. who answered that the work performed corresponds to the education received.

Appendix No. 7

Despite the decrease in the share of specialists in 2011 to 38%, this group occupies a larger share in the personnel structure. How to calculate the proportion of staff by age? Let's calculate the specific weight (share) of each age group. Let us calculate the specific weight (share) of each level of education.

Features of calculating the share of the average number of employees

The structure of the enterprise - the composition of personnel by category and their share in the total number. The structure of personnel can be calculated by the ratio of the number of certain categories of workers and the total number of certain categories of workers to the total number of percent in the enterprise. 1.3.2 Calculation of the number of employees by categories. Attendance - the number of employees who must report to work daily according to the standard.

The average headcount for the reporting period is calculated as the sum of the average payroll for each month of the reporting period and divided by the number of months in the reporting period.

Specific gravity - the main working

If the share of the main workers decreases, this leads to a decrease in the output of workers. At the same time, the share of the main workers is 61 5%, auxiliary workers - 26 5% and engineering and technical workers 12% in the total number. The actual technological labor intensity is determined on the basis of the amount of work and the fund of working hours worked by the main workers.

Indicators
the number and composition of employees of the enterprise.

The turnout number can be determined based on the percentage of absenteeism at work. The structure of personnel is characterized by the proportions of certain categories of workers in their total number. The qualification structure is determined by qualitative changes in the labor potential (growth of skills, knowledge, skills) and reflects, first of all, changes in the personal characteristics of employees.

When planning and evaluating the PT, various indicators are used: the production of marketable, gross, standard-net, products sold per employee of the main activity or worker. In table. 4.2 provides an assessment of the provision of a conditional enterprise with employees and the structure of employees. 2. The actual structure of the personnel corresponds to the planned one: only for the categories of employees and specialists there are slight deviations of the actual share from the planned one. Table 4.5 provides information on the volume of production and the number of employees of the enterprise. The growth in the output of 1 employee of the enterprise led to an increase in the volume of manufactured products in planned prices by 2536.1 thousand hryvnias. The data of the previously given table. 4.6 indicate that the structure of employees has deteriorated - the proportion of workers in the total number of personnel has slightly decreased. In addition to the volume of production, the change in the payroll is influenced by the number of employees of the enterprise. In table. 3.2 presents an analysis of the movement of the number of employees of the enterprise.

The number of employees is an important indicator of the state labor resources enterprises. At the same time, it should be taken into account that an important condition for increasing output is an increase in the total number of workers directly involved in the development of products. The higher the proportion of workers in the total number of personnel, the more efficiently the labor resources of the enterprise are used. However, if the growth in production occurs mainly due to an increase in the number of employees, then this leads to a decrease in labor productivity and an increase in costs.

The average number of employees for the period is calculated based on the payroll for each calendar day according to the time sheet. Payroll employees who work under employment contracts part-time, part-time are included in the average number in proportion to hours worked. Then the average number is determined not completely employed workers for the reporting month in terms of full employment. Payment average headcount employees in organizations that are newly created or have a seasonal nature of work, is carried out in a similar manner. Suppose all employees on the payroll are included in the calculation of the average headcount.

Every substance has characteristics. And the main of the characteristics of any substance is weight, or rather, specific gravity, the ratio of the weight of a particular body and the volume occupied by this body. This indicator follows from the mechanical definition of matter. It is through him that we make the transition to the sphere of qualitative definitions. Matter for us is no longer an amorphous mass striving towards its center of gravity. Well, for example - the solar system - all its bodies are different in specific gravity (how to calculate the specific gravity - a little lower), because they have their own weight and volume. If we take separately our Earth and its shells (lithosphere, hydrosphere, atmosphere), it turns out that they also have their own specific gravity, different and individual.

In the same way, individual chemical elements have their own weight, only atomic. This is also an expression of specific gravity. By the way, there are only a few elements that can be represented in their pure form, and everything else is compounds, as a rule, stable and bearing the name of simple substances. There are more than five hundred of them in the lithosphere of our planet, each with its own specific gravity. How to calculate specific gravity? And in general, is it possible to do this?

Certainly. It is now that we will consider how to calculate the specific gravity. It's better to do it on concrete examples to make it clearer.

1. For example, you are the head of a woodworking shop and you want to know how to calculate the share of sales of specific goods or working material in this case. Must be known: the value of the sale specific product and total volume. Let's say we have: type of product - board, revenue - 15500 (rubles), specific gravity - 81.6%; type of product - timber, revenue - 30,000 (rubles), specific weight 15.8%; product type - slab, revenue - 190,000 (rubles), share 2.6%. Total: revenue - 190,000, and the share (total), respectively, 100%. How to calculate the specific gravity of a board? Divide 155,000 by 190,000 and multiply by 100. We get 81.6%. This is precisely the specific gravity of the board.

For some reason, specific gravity is often confused with density, although the concepts are completely different. Specific gravity does not refer to physical and chemical characteristics and differs from density as, say, mass from weight.

2.1.) Density is the ratio of mass to volume, and specific gravity is the ratio of weight to volume, the formula can be represented as follows: γ = mg / V. And if the density is the ratio of the mass of a given body to the volume of this body, then we write the formula for finding the specific weight, respectively, in the following form: γ = ρg.

2.2.) If desired, you can find the specific gravity through volume and mass, or in an experimental way, by comparing pressure values. Here the hydrostatic equation will come into play: P = Po + γh. But this method is applicable only in the case when all measured quantities without exception are known. In this case, the formula for finding the specific weight will take the following form: γ=P-Po/h. This equation is usually used to describe communicating vessels and their action. On the basis of experimental data, the conclusion will be true: each substance located in communicating vessels will have its own height and its own spreading velocity along the walls of the vessel in which this substance is located.

2.3.) In order to calculate (calculate) the specific gravity, you can apply another formula (Archimedes force). Remember school physics lessons? Perhaps, only a few will answer in the affirmative. Therefore, we refresh our memory: the force of Archimedes is a pushing force. Suppose we are given a load that has a certain mass (let's denote this load as "m"), floating on water. At this moment, two forces act on the load, the first is gravity, and the second is Archimedes (the buoyant force, and the direction will be opposite to the mg vector). In the formula, the Archimedes force looks like this: Fapx=ρgV. Knowing that ρg is equal to the specific weight of the liquid, we obtain the following equation: Fapx = yV, and from this we derive: y = Fapx/V.

Difficult? Then let's simplify: in order to calculate the specific gravity, divide the weight by the volume.

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1.2 Calculation of the income structure of the enterprise

1.3 Calculation of the implementation of the enterprise income plan.

The implementation of the plan for the total income of the enterprise is calculated by the formula:

Yissue Pl. = D fact / D pl. *100% (1.6)

where, Yvyp. Pl. - percentage of income plan completion

D fact - Incomes actually performed for the current period, rub

D pl. – planned income for the current period, rub

The percentage of completion of the income plan should be analyzed.

Section 2. Efficiency of labor resources.

The efficiency of labor resources produced per unit of time or the ratio of the amount produced to the cost of living labor.

Labor productivity in the whole enterprise can be calculated using the formula:

where, Fri - labor productivity, thousand rubles / person

D o.d. – income from core activities, thousand rubles/person

P - average number of employees, people

The percentage of fulfillment of the labor productivity plan is determined by the formula:

Labor resources are a set of employees of different groups employed at the enterprise and included in its payroll.

The results of the enterprise and its competitiveness largely depend on the efficiency of use and quality of labor resources.

2.1 Calculation of the average number of employees.

The average annual number of employees is calculated by the formula:

P = (PI + PII + PIII + PIV)/4 (2.1)

where, P average annual population employees, persons

P.I. PII, PIII, PIV - the number of employees at the beginning of each quarter

Implementation of the plan for the number of employees:

Yр = Рact. / Rpl. *100% (2.2)

where, Yr - the percentage of the plan for the number of employees

Rfact. — Average number of employees of the current year

Rpl. – The average number of employees according to the plan of the current year

2.2. Calculation of labor productivity

Labor productivity characterizes the efficiency of the use of labor resources in the enterprise.

The level of labor productivity is expressed by the amount of production,

Y issue \u003d PT fact / PT pl. * 100% (2.4)

where, Y vyp.pl. - the percentage of the plan of labor productivity

PT fact - the actual implementation of the labor productivity plan, thousand rubles / person.

PT pl - labor productivity plan, thousand rubles / person

The implementation of the labor productivity plan should be analyzed.

The increase in income from the main activities of the enterprise can be achieved due to the influence of 2 factors: growth in labor productivity, growth in the number of employees.

The share of income growth, as a percentage, received due to the growth of labor productivity in comparison with the plan is determined by the formula:

Q \u003d (1-% P /% Do.d.) * 100 (2.5)

where, Q is the share of income growth in percent, received due to the growth of labor productivity

%P - Percentage increase in the number of employees compared to the plan

%Do.d. - the percentage of growth in income from core activities compared to the plan

where, Rfact. - the actual number of employees.

Rpl. - the planned number of employees.

%Do.d. \u003d (Do.d fact. / D o.d. pl.-1) * 100% (2.7)

where, Do.d fact - actual income from the sale of products.

D o.d. sq. – planned income from product sales

If the enterprise has an increase in the number of employees, then the entire increase in income is obtained due to an increase in the number of workers and labor productivity.

How to calculate specific gravity as a percentage?

In order to assess the importance of a particular indicator, one needs to calculate specific gravity as a percentage. For example, in the budget, you need to calculate the share of each item in order to deal with the most important budget items in the first place.

To calculate the share of indicators, you need to divide the sum of each indicator by the total total of all indicators and multiply by 100, that is: (indicator / sum) x100. We get the weight of each indicator as a percentage.

For example: (255/844)x100=30.21%, that is, the weight of this indicator is 30.21%.

Sum all specific gravity the result should be 100, so you can check the correctness of the calculation of the specific gravity in percent.

moderator chose this answer as the best

Consider the calculation of the share as a percentage using the example of calculating the share of the average number of employees, for the convenience of writing, this term will be defined by the abbreviation "SHR".

The procedure for calculating the NFR is provided for by the Tax Code of the Russian Federation, clause 1, article 11.

To calculate the NFR for each individual division, head office and organization in full, you need to calculate the NFR for each month, then - the NFR for the reporting period.

The sum of the CFR for each calendar day of the month, divided by the number of days of the month, will equal the CFR for the month.

The amount of the NFR for each month of the reporting period, divided by the number of months of the reporting period, equals the NFR for the reporting period.

In accordance with paragraph 8-1.4 of the instructions of Rosstat, the NFR is indicated only in full units. For young, newly formed separate units, the value of the NFR for the reporting period may be less than a whole number. Therefore, in order not to conflict with the tax authorities, for the purposes of taxation, it is proposed to apply mathematical rules when calculating the NFR - data less than 0.5 should not be taken into account, more than 0.5 - rounded to one.

The value of the FFR of a separate subdivision/parent organization, divided by the value of the FFR for the organization as a whole for the reporting period, will be equal to the indicator of the specific weight of the FFR of each individual division and the parent organization.

There is some common part. She takes 100%. It is made up of individual components. Their specific gravity can be calculated using the following template (formula):

Thus, in the numerator there will be a part of the whole, and in the denominator the whole itself, and the fraction itself is multiplied by one hundred percent.

When finding the specific gravity, you must remember two important rules, otherwise the solution will be wrong:

Examples of calculation in a simple and complex structure can be viewed at the link.

First, let's understand what the specific gravity of a component of a substance is. This is its ratio to the total mass of the substance, multiplied by 100%. Everything is simple. You know how much the whole substance (mixture, etc.) weighs, you know the weight of a particular ingredient, divide the weight of the ingredient by the total weight, multiply by 100% and get the answer. Specific gravity can also be estimated in terms of specific gravity.

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Specific gravity and its calculation is one of the most common indicators. Its calculation is used in statistics, economics of the organization, analysis of financial economic activity, economic analysis, sociology and many other disciplines. In addition, the indicator of specific gravity is used when writing analytical chapters of term papers and theses.

Initially, the specific gravity is one of the methods of statistical analysis, or rather, even one of the varieties of relative values.

The relative value of the structure is the specific gravity. Sometimes the specific gravity is called the share of the phenomenon, i.e. is the proportion of the element in the total volume of the population. The calculation of the share of an element or specific gravity (as you like) is most often carried out as a percentage.

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Specific Gravity Formula

The formula itself can be presented in various interpretations, but its meaning is the same and the principle of calculation is the same.

- The structure of the phenomenon should always be equal to 100%, no more, no less, if adding up shares of 100 did not work, then perform an additional rounding, and the calculations themselves are best done with hundredths.

- It is not so important what structure you calculate - the structure of assets, the share of income or expenses, the share of personnel by age, gender, length of service, education, the share of products, the structure of the population, the share of costs in the cost - the meaning of the calculation will be the same, divide the part by the total, multiply by 100 and get the specific gravity. Do not be afraid of different words in the text of the problem, the calculation principle is always the same.

Specific Gravity Example

We check the sum of shares ∑d \u003d 15.56 + 32.22 + 45.56 + 6.67 \u003d 100.01%, with this calculation there is a deviation from 100%, which means you need to remove 0.01%. If we remove it from the group 50 and older, the adjusted share of this group will be 6.66%.

We enter the received data into the final calculation table

All direct problems for determining the specific gravity have this principle of calculation.

Complex structure - there are situations when a complex structure is presented in the initial data, several groupings are carried out as part of the phenomenon. The object is divided into groups, and each group, in turn, is not yet a subgroup.

In this situation, there are two ways to calculate:

- either we calculate all groups and subgroups according to a simple scheme, divide each number by the final data;

- or we count groups from a common given, and subgroups from the value of this group.

We use a simple structure calculation. We divide each group and subgroup by the total population. In this way of calculation, we find out the share of each group and subgroup in the total population. When checking, it will be necessary to add only groups - in this example, the urban and rural population in the total number, otherwise if you add up all the data, then the sum of the shares will be 200%, a double count will appear.

We enter the calculation data in the table

Let us calculate the share of each group in the total population and the share of each subgroup in the group. The share of urban and rural population in the total population will remain the same as in the calculation above 65.33% and 34.67%.

But the calculation of the shares of men and women will change. Now we will need to calculate the proportion of men and women in relation to the urban population or rural population.

That's actually all. Nothing complicated or difficult.

Good luck with your calculations!

If something in the article is not clear, ask questions in the comments.

And if suddenly it’s difficult for someone to solve problems, contact the group to help!

When calculating the number of employees, one should be guided by the Decree of Rosstat dated November 20, 2006 No. 69 (hereinafter referred to as Decree No. 69). It details the procedure for determining the headcount of the organization and the total number of all employees, including external part-timers and those who work under civil law contracts.

Average headcount

Basically, the accountant calculates the average number of employees. For example, in one of the options for calculating the share of profit attributable to separate divisions, it is necessary to determine the share of the average number of employees (Article 288 of the Tax Code of the Russian Federation). This indicator is also used in chapters 21 "Value Added Tax" (Article 149 of the Tax Code of the Russian Federation), 24 "Unified Social Tax" (Article 239 of the Tax Code of the Russian Federation), etc.

In addition, the opportunity to submit tax returns in paper form is provided based on this criterion. This is defined in Article 80 of the Code. Let us recall that in 2007 taxpayers whose average number of employees in 2006 did not exceed 250 people have this right. This is set out in paragraph 6 federal law dated December 30, 2006 No. 268-FZ. From January 1, 2008, the limit will be 100 people. Other taxpayers must submit tax returns in in electronic format, unless a different procedure for presenting information constituting a state secret is provided for by the legislation of the Russian Federation.

Daily worker count

The average number of employees for the period is calculated based on the payroll for each calendar day according to the time sheet. (Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 approved unified forms No. T-12 "Timesheet and Payroll" and No. T-13 "Timesheet".)

The list number of employees for each calendar day includes employees with whom an employment contract has been concluded and who perform permanent, temporary or seasonal work one day or more, in particular the working owners of the organization. The headcount for each day includes those who actually work and those who are absent from work for any reason. This is provided for in paragraph 88 of Resolution No. 69. In other words, an employee who is on vacation or a business trip is included in the payroll for these days. Employees, including part-time workers, are included in the headcount as a whole unit. Those who in one organization receive more than one rate or are registered as internal part-time workers are also counted in the payroll as one person (a whole unit).

Employees who are not taken into account in the calculation are listed in paragraph 89 of Decree No. 69. These are external part-time workers, employees performing work under a contract, etc.

An employee who is on the payroll of an organization and has concluded a civil law contract with it is counted in the payroll and average headcount once at the place of the main job.

As of October 31, 2007, the organization has employees with whom an employment contract has been concluded:

- full time - 150 people. Of these, at the moment 10 people are on sick leave, 3 people are sent to educational institutions for advanced training with a break from work and receive a scholarship at the expense of the organization, 1 person was absenteeism;
- part-time - 40 people;
- homeworkers - 2 people.

14 people work under contract agreements. The organization has a single owner (founder) who is not its employee.

The headcount as of October 31, 2007 will be 189 people. (150 people - 3 people + 40 people + 2 people). Employees sent for training are not taken into account in this case (subparagraph “e”, paragraph 89 of resolution No. 69).

Please note: the payroll is determined for each calendar day of the month, including non-working holidays and weekends.

Period calculation

The average number is calculated for the period. To determine the average number of employees per month, you must first add up the data on the payroll for each calendar day of the month, and then divide the resulting amount by the number calendar days month. For example, for October, the headcount is summed up from the 1st to the 31st, including days off. The result is divided by 31. The number is shown in whole units.

- women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as in additional leave for child care;
- employees studying in educational institutions and who were on additional leave without saving wages, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation.

In addition, some categories of employees are taken into account in the calculation of the average headcount in a special manner.

Thus, persons not on the payroll and recruited to work under special contracts with government organizations to provide work force(servicemen and persons serving sentences in the form of deprivation of liberty) are counted in the average headcount as whole units by the days of attendance at work.

Payroll employees who work part-time under employment contracts are included in the average headcount in proportion to the hours worked at a part-time rate. The calculation can be done in two ways.

Method 1. First, the total number of man-days worked by such employees is calculated. To do this, the number of man-hours worked in the reporting month is divided by the length of the working day based on the length of the working week (Table 1).

Then the average number of part-time workers for the reporting month is determined in terms of full employment. Man-days worked should be divided by the number of working days in a given month.

Method 2 (simplified). Employees are counted for each working day in proportion to the hours worked. The resulting value is multiplied by the number of days worked by them and divided by the number of working days in a month.

An organization with a 40-hour, five-day work week has three part-time employees work time(Table 2.).

Table 1. Working hours

Table 2. Part-time hours worked by employees in October 2007

Method 1. During the month, employees worked a total of 230 man-hours (16 man-hours + 76 man-hours + 138 man-hours). The total number is 28.75 man-days. (230 man-hours: 8 hours). The average number of employees in October is 1.25 people. (28.75 man-days: 23 days), where 23 days is the number of working days in October. In whole units - 1 person.

Method 2. For each working day, these employees are accounted for as follows: A.N. Ivanov as 0.25 people. (2 hours: 8 hours), V.I. Petrov - 0.5 people. (4 hours: 8 hours), K.B. Sidorov - 0.75 people. (6 h: 8 h). Then man-days per month are calculated: A.N. Ivanov - 2 person-days. (0.25 people x 8 days), V.I. Petrov - 9.5 person-days. (0.5 people x 19 days), K.B. Sidorov - 17.25 man-days (0.75 people x 23 days).

The average number in whole units will be 1 person. [(2 people + 9.5 people + 17.25 people): 23 days].

As you can see, the result when calculating in any way is the same.

If part-time employees were absent from work (because of illness, were on vacation, etc.) on working days, the number of man-hours worked is conditionally included in the hours of the previous working day.

Please note: the group under consideration does not include certain categories of workers who, under the law, are entitled to reduced working hours. These are, for example, workers under the age of 18, workers employed in jobs with harmful conditions labor, women who are provided with additional breaks in work to feed a child, women working in rural areas, disabled people of groups I and II, as well as persons transferred to part-time work at the initiative of the administration (without the written consent of employees). Such employees are counted as a whole unit.

The following employees work at Gamma LLC under employment contracts:

- full time (with a 40-hour five-day working week) - 10 people, of which 1 person from October 1 to October 14, in accordance with the law, was on study leave without pay;
- for 0.5 salary (4 hours a day) - 1 person;
- with a reduced working time - a disabled person of group I (35 hours a week).

In total, the organization has 12 people.

The headcount for each calendar day includes all employees. When calculating the average headcount from October 1 to October 14, an employee who was on study leave is excluded. An employee who is required by law to have a reduced working day is counted as a whole unit for this indicator. For a part-time worker, the calculation is made separately: 4 hours x 23 days. : 8 days : 23 days = = 0.5 people, where 23 days is the number of working days in a month. Accounting for October 2007 is given in Table. 3.

Thus, from October 1 to October 14, inclusive, 10.5 people are included in the average number of people, and from October 15 to October 31 - 11.5 people. total amount is 342.5 people. (10.5 people x 14 days + 11.5 people x 17 days). The average headcount for the month in whole units is 11 people. (342.5 people: 31 days), where 31 days is the number of calendar days in October.

Table 3 Average number of employees for October 2007

The average headcount for the quarter is determined by summing up the average headcount for all months of the organization's work in the quarter and dividing the amount received by 3. Similarly, the calculation is made for any period of the year.

Suppose an organization needs to determine the average number of employees for 9 months of 2007. The average number for each month of this period is given in Table. 4.

The average number of employees of this organization for 9 months of 2007 will be 177 people. (1594 people: 9 months).

Table 4 Average number of employees by months

The average number of employees for the year is determined by summing the average number for all months of this year and dividing the resulting amount by 12.

The organization works part-time

The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner.

Alfa LLC was registered on September 25, 2007. In table. 5 shows the data on the payroll number of employees from 25 to 30 September. Suppose all employees on the payroll are included in the calculation of the average headcount.

When determining the average headcount for September, it is necessary to divide the amount received by the total number of calendar days in the month, that is, by 30, regardless of how many days the company has worked. The average number of employees for September will be 5 people. (148 people: 30 days).

The average headcount for a quarter is determined by summing up the average headcount for the months of work in the reporting quarter and dividing the resulting amount by 3.

Let's use the condition of the previous example and calculate the average headcount for the third quarter of 2007. It will be 2 people. (5 people : 3 months).

To determine the indicator for 2007, you should add up the data for all months of the organization's work and divide the amount received by 12. Suppose the average number of employees of Alpha LLC was 52 people in October, 60 people in November, and 66 people in December. Thus, the average number for the year is 15 people. [(5 people + 52 people + 60 people + 66 people) : 12 months].

Average number of employees

In some cases, it is necessary to calculate not the average, but the average number of employees. The restriction on this indicator is established for organizations that have the right to apply the simplified taxation system (clause 3 of article 346.12 of the Tax Code of the Russian Federation). When calculating the unified tax on imputed income for certain types of activities as physical indicator the number of employees is used, which is defined as the average for each calendar month the number of employees in an organization or with an individual entrepreneur (Article 346.27 of the Tax Code of the Russian Federation). In addition, one of the criteria for referring to small and medium-sized businesses is precisely the average number of employees. Restrictions on this indicator are established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ.

The average number of employees includes (clause 86 of resolution No. 69):

— the average number of employees;
- the average number of external part-time workers;
- the average number of employees who performed work under civil law contracts.

Recall that external part-time work is the performance by an employee of regular paid work on the terms of an employment contract in his free time from his main job with another employer. IN employment contract it must be indicated that the employee works part-time (Article 282 of the Labor Code of the Russian Federation).

Duration of working time in combination does not exceed 4 hours a day. On those days when the employee is free from work at the main place of work job duties, he can work part-time full time (shift). Within one month (or other accounting period), the duration of working hours should not exceed half of the monthly norm of working hours (norm of working hours for another accounting period) established for the corresponding category of employees. This is stated in article 284 of the Labor Code.

The average number of external part-time workers is determined in the same manner as the number of part-time workers.

The calculation of the average number of persons working under civil law contracts is similar to the calculation of the average headcount. These employees are accounted for each calendar day as whole units during the entire period of the contract, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or a holiday (non-working) day. The calculation does not take into account:

- individual entrepreneurs without education legal entity who have entered into a civil law contract with the organization and received remuneration for the work performed and services rendered;
- non-listed persons who have not concluded civil law agreements with the organization.

CJSC "Omega" has concluded the following contracts:

— with an employee of the organization from 8 to 12 October 2007;
- two citizens who are not employees of the organization, from October 1 to October 12 and from October 8 to October 25;
- an individual entrepreneur from October 1 to October 31.

The employee of the organization is taken into account only as part of the average headcount, individual entrepreneur is also not included in the calculation of the average number under civil law contracts.

Table 6 Average number of employees of the organization for each month of 2007

Thus, from October 1 to October 7 and from October 15 to October 25, the number for each calendar day was 1 person, from October 8 to October 12 - 2 people, on October 13 and 14 - 2 people (on weekends, the number is taken equal to the previous working day) , from 26 to 31 October - 0.

The total number for the month is 32 people.
The average number per month is 1 person. (32 people : 31 days).

To determine the average number for a period, you need to sum up the data for each month of this period and divide the resulting amount by the number of months.

In conclusion, we calculate the average number of all employees of the organization for the period and fill out the reporting form, which must be submitted to the tax office.

Since 2007, Delta LLC has switched to a simplified taxation system. During the period of application of this special regime, the average number of employees of the company for the tax (reporting) period should not exceed 100 people.

Data on the number of employees of the organization are given in table. 6.

According to the results of the 1st quarter of 2007, the average number was 92 people. [(262 people + 13 people): 3 months], for half a year - 98 people. [(517 people + 20 people + 50 people) : : 6 months], for 9 months - 98 people. [(776 people + 22 people + + 81 people): 9 months], for the year - 101 people. [(1065 people + 44 people + 106 people): 12 months]. The company loses the right to apply the simplified taxation system from October 2007 and from the fourth quarter is obliged to calculate taxes according to the general system.

Before January 20, 2008, organizations must submit information on the average headcount for 2007 in the form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected] This figure is 89 people. (1065 people: 12 months). Consequently, in 2008 the organization has the right to submit reports to the tax authorities on paper. The basis is paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

The information required to fill out the form is given in Table. 7.

Table 7. Data to fill out the form