There are many types of number of employees in the enterprise important for accounting calculations. In this article, we will focus on the average and average headcount.

What is the average and average headcount

The average number is a composite indicator, it includes:

• average number of employees;
• the number of persons employed at this enterprise as external part-time workers, in other words, having their main place of work in another organization;
• the number of employees who work at this enterprise on the basis of a civil law contract.

This concept is defined as the average payroll number of personnel, which is determined for a given period of time. Most often, this parameter is calculated for a month, a quarter, and, finally, a year, but it can also be calculated for a half year, as well as any other number of months.

At the same time, monthly data serve as basis for calculating the average headcount for longer periods.

You may need to calculate this value for the following purposes:

• to provide information on the average number of employees in this organization for the past year. This information must be submitted to the local tax authority. no later than January 20 of the year, following the expired;
• enterprises that have just been formed or have undergone reorganization are required to provide such an indicator in the month following the one when the company was created or changed form, also no later than the 20th day;
• to determine whether the company is required to submit to the tax service in in electronic format tax return, it must be sent to all organizations for which this indicator exceeds 100 people;
• if the company employs a smaller number of people, then it is obliged to notify tax office about the average number of personnel, but there is no obligation to submit it in electronic form;
• in its turn individual entrepreneurs must provide this information only if they hired employees during the previous year;
• to enter the relevant information in the RSV-1 form pension fund, which contains the field "Average headcount";
• to enter information in the field "Number of employees" in the form 4-FSS;
• to calculate the value of the advance payment for income tax levied on separate subdivision organizations

What is the difference between the concepts

The difference between the average and the average number is that average headcount represents narrower concept, it is included in the middle.

At the same time, the numerical values ​​of these two categories may be similar, since, along with the average number, the average number includes the average number for external part-timers, as well as employees who work in the company under civil law contracts. Therefore, if there are no such employees at the enterprise, then the numerical values ​​\u200b\u200bmay be the same.

How the calculations are made

Since the average number is included as an integral part of the average number, it is first necessary to calculate the average number. The average number is determined on the basis of the average number for a particular month, which is divided by the number of days in the month.

At the same time, it should be borne in mind that some categories of employees included in the headcount, are excluded from it when calculating the average. There are also categories that, on the contrary, are included in the average headcount, although they are not taken into account in the list.

Average

The determination of the average number is performed for intervals from a month (minimum) to a year (maximum).

Primarily, establish payroll for employees of the organization.

On working days in such a number includes all employees who work in the organization on the basis of an employment contract, adding to them the staff who Absent from work due to disability of a temporary nature, subject to the issuance of sick leave by them. Also take into account persons sent on various vacations and business trips.

In addition, take into account:

• persons working at home in accordance with an employment contract;
• employees who received a day off on the basis of work on weekends or holidays;
• employees sent on study leave, subject to accrual for this period wages either in full or in part.

At the same time, employees who work in the organization part time, are taken into account on the corresponding day in proportion to hours worked.

However, there are a number of categories relating to the payroll, which are not included in the calculation of the average headcount:

On the other hand, there is also a category that is not included in the payroll, but when calculating the average headcount, on the contrary, they must be taken into account. These are the people who work in the organization. on the basis of special contracts, concluded with government agencies. These include persons who are in places of deprivation of liberty or who serve in the armed forces. Employees belonging to such a contingent, on all days when they were at the workplace, are counted as a unit and are added to the payroll.

On weekends, as well as on holidays, the indicator set for the previous working day before this non-working day is considered as the headcount.

In particular, if an employee was fired on Friday, then for the following Saturdays and Sundays, he is still taken into account in the payroll.

In the manner described above, the payroll is determined for all days separately.

Further required for each individual calendar month add headcount figures defined for all his days, including weekends and holidays. Following this, these values ​​\u200b\u200bare required to be divided by the number of days in the month, that is, either by 30 or by 31, excluding February, where the divisor will be the number 28 or 29. Private and will be the average number for the month.

The calculation of the average headcount for a year or a quarter or half a year, or for another number of months is carried out by adding the values ​​of the average headcount for the corresponding calendar months and then dividing by their number. The resulting total must be rounded up to a whole number, discarding the fraction if it is less than 0.5 and adding one if it is greater than 0.5.

Medium

Already after the payroll is determined, and then on its basis - the average headcount, on the basis of this last headcount, in turn, the average headcount is calculated.

It has already been mentioned above that, along with the average number of employees, to determine it, it is also necessary to take into account the average number of employees with the status of external part-time workers, as well as the average number of persons on a civil law contract.

External part-time workers are taken into account in proportion to the time they worked at the enterprise.

Employees who have entered into a civil law contract, are counted as units for all days during which this agreement was in force, then the sum of these units is divided by the total number of days in the month.

payroll represents the sum of these three. In practice, of course, the main contribution to the headcount is usually made by the average headcount, so the difference between them in most cases is not very significant.

This video clearly demonstrates how to calculate the number.

The calculation of the payroll and average headcount is necessary for the correct personnel records. Find out what the different definitions of team size are and how to calculate them

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Average headcount and average headcount: differences

The differences between the average payroll and the average headcount are that they take into account different categories personnel. For the correct filling of documents, it is necessary to understand the terminology well. Even an experienced specialist sometimes gets confused in definitions.

The average headcount is a statistical indicator of the number of employees employed in an enterprise by. The average number includes the average number of employees, the average number of external part-time employees and executors under civil law contracts.

The difference between these figures is quite significant. Both of them are mutually necessary for proper personnel accounting, statistical and tax reporting.

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Read on the topic in the e-zine

List and average number of employees

Payroll is the number of all employees working under an employment contract on a specific date or time period. An employee (whether he was actually at the enterprise or absent) is counted only once.

Note!

Statistical accounts should not contradict the data in the Timesheet

The average headcount is the sum of the headcount for each day of the month, including holidays and weekends, divided by the corresponding number of days in the month (28, 29, 30, or 31).

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It helps to correctly draw up reports, with its help an indicator of the average headcount is displayed.

payroll

In contrast to the everyday understanding of the term, in order to determine the headcount of an enterprise, it is not enough just to count the employees “by their heads”, that is, according to the information in the Report Card.

Determine the number of full-time employees working time whether the activity is permanent, temporary or seasonal. The list also includes employees who are on a paid business trip, temporarily disabled, substitutes for absent employees, owners of organizations receiving salaries, etc.

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Who not to include in the payroll:

• External part-timers. Their data is taken into account in the statistics at the main place of business.
• Employees with civil law contracts.
• Military personnel, if they are currently serving.
• Lawyers, etc. (for a detailed list, see paragraph 78 of the Rules).

How to calculate the average headcount

Rosstat approved the new calculation rules.

Step 1. Determine the payroll number of full-time employees for each day of the reporting month, including weekends.

Do not include in the calculation:

• external part-time employees and employees who are on maternity leave, child care and in connection with the adoption of a newborn;
• study in educational institutions and are on additional admission without pay;
• come to educational institutions and are on unpaid leave to take entrance exams.

The exception is women on parental leave who work part-time or at home while still being entitled to benefits. Include them in the calculation according to the new rules.

Step 2. Sum up the payroll number of full-time employees for each day of the reporting month, and then divide by the number calendar days. If the company has part-time employees, go to step 3. If not, your calculation is complete.

Step 3. Calculate the average number of part-time employees using the formula:

For days of illness, vacation and absence, conditionally indicate the number of hours worked on the last working day.

Step 4. Sum the average headcount of full-time employees and the average headcount of part-time employees.

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Note!

Important: if an employee is guaranteed a reduced working day by law, in statistics he will be taken into account without taking into account the actual hours worked, that is, a full working day is noted. These are personnel employed in hazardous and hazardous industries, disabled people of the 1st group, lactating women, etc.

To calculate some indicators, a company or a private entrepreneur has to determine the average headcount and the average headcount. But how to do it? What is the difference between average headcount and average headcount? You can find answers to these questions in the following article.

The number of employees of the company is the most important indicator that reflects the segment of the company and shows the number of specialists working in it on a specific date or period of the report. On its basis, the average headcount is calculated, which is an indicator used for taxation and statistical purposes.

The difference between the indicators

What is the difference between the average number and the average number? The main difference is that the average headcount indicator includes absolutely all personnel (even external part-time workers and specialists carrying out activities under the GPA). The indicator of the average payroll includes only those employees for whom the work is the main and permanent.

Numbering legislation

In the area we are considering, there are provisions of the law (mainly tax), as well as instructions and orders on the procedure for calculating the payroll and average headcount for reporting to statistical authorities.

The main ones are:

• Instructions on the statistics of the number and salary of specialists in organizations. It was approved back in 1987 and is still in effect.
• Orders of Rosstat numbered 357, 536, 498 and others.

Average headcount

The average headcount includes several items:

• The average payroll number of specialists;
• The average number of specialists working on external part-time jobs;
• The average number of specialists performing labor activity based on the GPA.

Based on this, speaking about the differences between the average and average headcount, we can conclude that these two indicators are required to calculate each other.

How to determine the payroll

To find out the average headcount, you need to know the headcount values ​​determined on the dates included in this period.

In the payroll, each specialist is accounted for once. For each day, accounting is carried out both for actually working workers and for those who are absent from their workplaces for any reason. The only exceptions are those specialists who are recognized as external part-time workers or employees who rub against the GPA.

How to determine the average headcount

Calculation of the average number of employees per month is carried out by adding the number of employees for each day of the month (both weekends and holidays are taken into account). The resulting value is then divided by the number of days in the month of the report.

When calculating this value, the following important points must be taken into account:

• Some specialists who are included in the headcount are not included in the average headcount;
• Employees carrying out activities under the GPA are counted in the headcount as whole units by the days of presence at the workplace;

Those employees who work part-time are not counted as whole units, but according to the number of hours actually worked.

What is the difference between the average number and the average number of employees, how to calculate, and when to apply these indicators.

From the article you will learn:

Average headcount and average headcount: differencebetween areas of application of indicators

Before showing the difference between the average headcount and the average headcount, let us consider for what purposes these indicators are used. The average payroll reflects the average number of employees who work on employment contracts, for a specific period.

The difference between the average headcount and the average headcount is that the latter is used in the cases listed in the table below.

Download related documents:

What is the difference between the average number of employees and the average number of employees? The difference is in the scope.

The average is used to control the number of employees:

1. with the simplified tax system (subclause 15, clause 3, article 346.12 of the Tax Code);
2. with UTII (subclause 1, clause 2.2, article 346.26 of the Tax Code);
3. with the patent taxation system - PSN (clause 5 of article 346.43 of the Tax Code);

Average number of employees and average headcount: differencesin order of calculation

Open the instructions that Rosstat approved in order No. 772 dated 11/22/2017. Calculate both the average number of employees and the average headcount from them. Differences in the order of accounting for employees, see the table below. They relate to external part-time employees, part-time employees and contractors GPA.

The difference between the average headcount and the average headcount in the order in which employees are counted. For example, include in the average, but do not include in the average, external part-time workers. Do not include in the average. for the use of PSN for employees who are on children's leave (clause 79.1 of the instructions from order No. 772).

Average headcount and average headcount: differenceon the example of a statistical report in the form No. P-4

Form No. P-4 - a report on the number, wages and movement of workers. The form was approved by the order of Rosstat dated September 1, 2017 No. 566. It is handed over once a quarter, if the average number. employees does not exceed 15 people, and monthly if more than 15 people. Consider the difference between the average headcount and the average headcount for this form.

To fill out form No. P-4, you need to calculate both the average number of employees and the average headcount. See the example below for the differences. In columns 1-4, enter the average number. employees for the reporting period. And separately for each type of activity of the company.

The average number employees per month, count for all days, including holidays and weekends, according to the formula:

Where MF is the list number. employees (clause 76 of the instructions from order No. 772).

Whom to include in the payroll, and who not to include, see the table below. This is the first difference between the average number and the average number.

Some employees who are included in the payroll should not be included in the average payroll. Do not include those in children's holidays and on holidays at their own expense to pass exams during the period of study. This is the second difference between the number and the average number.

Find out more . to fill out report No. P-4.