The average number is an indicator on which the company's right to benefits depends. Here is some of them:

• the ability to apply a simplified taxation system (clause 15 clause 3 article 346.12 of the Tax Code of the Russian Federation);
• benefits for VAT (clause 2, clause 3, article 149 of the Tax Code of the Russian Federation), for property tax (article 381 of the Tax Code of the Russian Federation), for land tax (clause 5, article 395 of the Tax Code of the Russian Federation);
• benefits for small businesses (Law of July 24, 2007 No. 209-FZ).

In addition, the average number of employees must be calculated in the following cases:

• to know if you need to submit reports in off-budget funds in in electronic format. The point is that the average payroll individuals, in whose favor payments are made, is equal to the average number of employees of the organization (part 1 of article 10, part 10 of article 15 of Law No. 212-FZ, clause 77 of the Instructions, approved by order of Rosstat dated October 28, 2013 No. 428) ;
• to determine whether the organization has lost the right to use the simplified tax system or UTII (clause 4 of article 346.13, clause 2.3 of article 346.26 of the Tax Code of the Russian Federation);
• to calculate the amount of UTII, if physical indicator for a specific type of activity is the number of employees (Article 346.27 of the Tax Code of the Russian Federation).

The rules for calculating the average number of employees are contained in the order of Rosstat dated October 28, 2013 No. 428 “On approval of the Instructions for filling out forms of federal statistical observation: ... No. P-4 "Information on the number, wages and movement of workers" ... ". This report must be submitted by all commercial organizations(except for small ones), the average number of employees of which does not exceed 15 people (including part-time employees and civil law contracts) based on the results of the previous year.

The average population includes:

• average number of employees;
• average population external part-timers;
• the average number of employees who performed work under civil law contracts.

The average number of employees must be calculated in the following cases:

• not later than January 20 of the current year, submit to the IFTS at the location of the organization information about average headcount for the past year.

This must be done annually, even if the organization does not have employees (clause 3, article 80 of the Tax Code of the Russian Federation). If you submit information about the average headcount late, the IFTS can impose two fines at the same time (clause 1 of article 126 of the Tax Code of the Russian Federation, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation, letter of the Ministry of Finance of the Russian Federation dated June 7, 2011 No. 03-02-07 /1-179):

• for an organization - in the amount of 200 rubles;
• for the head - in the amount of 300 rubles. up to 500 rubles;
• to know whether you need to submit tax returns to the IFTS in electronic form (clause 3 of article 80 of the Tax Code of the Russian Federation);
• to fill in the field "Average headcount" in the calculation in the form RSV-1 PFR (clause 5.11 of the Procedure for filling out the form RSV-1 PFR);
• to fill in the field "Number of employees" in the calculation in form 4 - FSS (clause 5.14 of the Procedure for filling out form 4 - FSS);
• to calculate the amount of income tax (advance payment) paid at the location of a separate subdivision, if the organization uses the average headcount indicator for calculation (clause 2 of article 288 of the Tax Code of the Russian Federation).

payroll

To calculate the average headcount, you must first determine the headcount of employees for each calendar day of the reporting period (for example, from the 1st to the 30th or 31st of the month, and for February - to the 28th or 29th day) . The headcount includes:

• employees registered under an employment contract who perform permanent, temporary or seasonal work one day or more;
• the owners of the firm who work and receive wages in it.

Moreover, they take into account both those who actually work and those who are absent from work for some reason:

• who came to work, including those who did not work due to downtime;
• who are on business trips, if the company retains for them wages, as well as those who are on short-term business trips abroad;
• those who did not show up for work due to illness (during the entire sick leave and until retirement due to disability);
• those who did not show up for work due to the performance of state and public duties (for example, participated as a juror in court);
• employed on a part-time or part-time basis working week, as well as those accepted at half the rate (salary) in accordance with the employment contract or staffing. In the headcount, these employees are accounted for each calendar day as whole units, including non-working days weeks due to hiring. This group does not include employees who, in accordance with the law, have reduced working hours: under the age of 18; employed in work with harmful and hazardous conditions labor; women who are given additional breaks from work to feed their baby; women working in rural areas; employees - disabled people of groups I and II;
• hired on probation;
• homeworkers (they are counted for each calendar day as whole units);
• employees with special ranks;
• sent out of work to educational institutions for advanced training or acquisition new profession(specialties), if they retain their wages;
• temporarily sent to work from other organizations, if they do not retain their wages at the place of their main job;
• students and pupils educational institutions working in organizations during the period industrial practice if they are enrolled in jobs (positions);
• students in educational institutions, graduate schools, who are on study leave with the preservation of full or partial wages;
• students in educational institutions and who were in additional leave without pay, as well as employees entering educational institutions who were on leave without pay to pass entrance exams in accordance with the law;
• who were on annual and additional holidays provided in accordance with the law, collective agreement and an employment contract, including those on vacation with subsequent dismissal;
• who had a day off according to the work schedule of the organization, as well as for processing time with a summarized accounting of working time;
• who received a day of rest for work on weekends or holidays (non-working) days;
• who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave;
• taken to replace absent employees (due to illness, maternity leave, parental leave);
• who were on leave without pay, regardless of the duration of the leave;
• who were idle at the initiative of the employer and for reasons beyond the control of the employer and employee, as well as on unpaid leave at the initiative of the employer;
• who took part in strikes;
• working on a rotational basis. If organizations do not have separate subdivisions on the territory of another entity Russian Federation where are produced shift work, then employees who performed work on a rotational basis are taken into account in the report of the organization with which labor contracts and civil law contracts are concluded;
• foreign citizens who worked in organizations located on the territory of Russia;
• who have taken truancy;
• under investigation until the decision of the court.

Who is not included in the payroll

Not included in the headcount of employees:

• taken part-time from other firms (their records are kept separately);
• performing work under civil law contracts (contracts, services, etc.);
• attracted to work under special contracts with government agencies for the provision work force(military personnel or those serving a sentence of imprisonment). Moreover, they are taken into account in the average number;
• who wrote a letter of resignation and did not go to work before the term of the notice of dismissal expired (they are excluded from the staff from the first day of absence from work);
• owners of the company who do not receive a salary on it;
• transferred to work in another company, if they do not retain wages at their previous place of work, as well as those sent to work abroad;
• those aimed at off-duty training and receiving a scholarship at the expense of the company that sent them;
• with whom a student agreement has been concluded for training and additional professional education(Article 197 of the Labor Code of the Russian Federation) and who receive a scholarship during their studies;
• lawyers;
• members of the cooperative who have not concluded labor contracts with the firm;
• military personnel in the performance of military duties.

The number of employees on the payroll is given not only on a certain date (for example, on the first or last day of the month), but also for the reporting period (for example, per month, quarter).

Total: 270 people.

The payroll is specified according to the time sheet, which records the appearance or absence of the employee at work, as well as on the basis of orders (instructions) for the admission, transfer and dismissal of the employee.

How is the average headcount calculated?

The average headcount for the month is calculated as follows: the headcount for each calendar day of the month is summed up (according to the time sheet) and divided by the number of calendar days of the month. At the same time, for a weekend or holiday, the payroll is equal to that of the previous working day.

In March of the reporting year, the payroll of JSC Spektr included:

The total headcount is 270 people. The number of days in a month is 31.

The average number of employees of Spectrum JSC for March is:
((7 days + 4 days + 1 day) × 88 people + (10 days + 4 days) × 92 people + 5 days × 90 people) : 31 days = (1056 man-days + 1288 man-days + 450 man-days) : 31 days = 90.1 people

The average number is shown in whole units. So, in March it is 90 people.

The average headcount of the company in April was 100 people, in May - 105 people, in June - 102 people.

The average headcount of the company for the second quarter is:
(100 people + 105 people + 102 people): 3 months = 102.3 people/month

The average number is shown in whole units, so it is 102 people.

If some employees of the company work part-time, the average number is calculated differently. In this case, the number of part-time workers is taken into account in proportion to the hours worked.

Two employees of Legat LLC, Voronin and Somov, work 5 hours a day (with a five-day working week of 40 hours). Therefore, daily they are taken into account as follows:
5 man-hours: 8 hours = 0.6 people

The number of working days in June is 21. Voronin worked 21 days, Somov - 16 days.

The average number of these employees per month will be equal to:
(0.6 people × 21 working days + 0.6 people × 16 working days): 21 working days days = 1 person

Keep in mind: not all payroll employees are included in the average headcount. For example:

• women who are on maternity leave;
• those who are on additional parental leave;
• those who are on leave in connection with the adoption of a newborn child from the maternity hospital;
• employees who study in educational institutions and are on additional leave at their own expense;
• employees who enter educational institutions and at the time of passing the entrance exams are on vacation at their own expense.

However, workers recruited to work under special contracts with government agencies for the provision of labor (military personnel or serving sentences of imprisonment), who are not included in the payroll, should be taken into account in the average payroll as whole units for the days they were at work. .

The average number of external part-time workers (that is, those working at different enterprises) is calculated in the same way as the average number of employees who have worked part-time working time.

Employees drawn up under civil law contracts (contracts, for the provision of services, copyright) are counted for each calendar day as whole units throughout the entire term of the contract. Moreover, the time of payment of remuneration is not taken into account.

When calculating the average number of employees for a weekend or holiday, the number indicator for the previous working day is taken.

The same is done with individual entrepreneurs who entered into civil law contracts with the company and received remuneration under them, as well as with employees who were not included in the payroll and with whom such contracts were not concluded.

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The rationing of the labor of engineering and technical workers (ITR) and employees is necessary for the correct calculation of their number, the objective distribution of duties between employees, the growth of their labor productivity, and objective conditions for material incentives.

To engineering and technical workers includes employees who organize production process, technical, economic and managerial guidance. It is necessary to distinguish between engineers and specialists. The basis for classifying workers as engineers is the position held (engineer, technician, agronomist, livestock specialist), and not education, therefore, they also include practitioners who do not have special education.

Specialists These are employees who have completed higher and secondary specialized education. They can be both engineers and employees.

Specialists include employees engaged in engineering, technical, economic and other work, employees - employees involved in the preparation and execution of documentation, accounting and control, economic services (secretaries, commandants, clerks, cashiers, timekeepers, freight forwarders, etc.).

Taking into account the peculiarities of the work of engineers and employees, their work is rationed using various methods of analytical rationing of the labor intensity of work and the number of performers. The choice of the rationing method depends on the complexity of the work performed, the variety of methods and approaches to solving problems, and the frequency of work. Accordingly, three groups can be defined:

1. Works that do not require great creative effort and are characterized by a small variety of operations performed

They require the exact implementation of the established order, rules, methods, instructions, standards (for example, shorthand, office work, accounting operations, detailing and copying documents, their design and reproduction, calculations according to a given program). Time limits for these works are established by analytical methods.

Consider how the work of the contractor is normalized to create a piecework order for the work performed on industrial enterprise.

Example 1

Creating an order for work performed contains a number of sequentially performed actions (algorithm; see diagram).

When performing work on creating an outfit, the contractor must act according to the algorithm. Knowing the initial data (the number of workers), it is possible to estimate the complexity of this work. Considering that the work contractor also performs other work, for which there are also prescribed algorithms, it is possible to calculate the total labor intensity and, accordingly, determine the number of work contractors at the enterprise.

2. Works requiring creative work

These works are not only technical activities (preparation of materials, design, drawing up diagrams and calculations), but also creative - the study of various materials and the search for solutions to problems. These are design, calculation, design, planning and other works.

The first part is normalized by the methods of analytical normalization, the second - the creative part - cannot be normalized by these methods. They apply to:

• the method of analogies according to the categories of complexity of the work performed;
• expert method;
• method by typical representatives.

So, analogy method consists in the fact that previously developed topics, designs, technological processes are divided into the simplest elements of work, for which the actual time costs are recorded. When normalizing the development labor intensity, the value of time is taken from analogues and corrected (tightened) taking into account the growth in labor productivity.

Practice shows that in the designs and technology of their manufacture up to 50-60% are repetitive elements of work.

Note

The labor intensity of that part of the work, which has no analogues, is calculated using conversion factors that take into account the complexity and originality of the work. Conversion factors are set mainly by the expert method.

To normalize the work of designers and technologists, you can use analytical and calculation method, which is carried out in two stages.

At the first stage, when issuing work to a designer (technologist), only the type of work is indicated and an approximate time limit is set. This is necessary in order to calculate the monthly workload plan for an employee.

At the second stage, when the work is done, the quantitative and qualitative rationing of labor costs is carried out. Quantification answers the question of how many standard 1A4 formats fit in a finished drawing. Qualitative assessment allows you to attribute the drawing to a certain group of complexity.

Consider an example of labor rationing for designers of a machine-building enterprise.

Example 2

All products developed by designers are divided by expert into four groups:

1. simple products;
2. products of medium complexity;
3. complex product;
4. product upgrade.

Regardless of the complexity, the development of each product consists of a number of successive stages:

For each group of products for each stage, on the basis of the time actually spent, the time norm is determined (Table 1).

Table 1

Table of preliminary production rate for the development of a new product, h

Based on this table, the load of each designer is calculated, the product release date is determined, and the need for design bureau employees is determined.

3. Works managerial nature , including the work of the heads of departments of the administrative apparatus

The most difficult standardized work. A method is used to determine the number of employees according to the norms of manageability and management functions.

Controllability rate is the number of people who are directly subordinate to the manager.

The optimal rate of controllability is 7 people. This is due to the feature random access memory of a person to store information about seven unrelated objects.

In real life, the manageability rate can reach 40 people. It depends on the abilities, experience of the manager, the homogeneity of the tasks performed and many other factors, for example:

● type of activity of the organization;

● location of management objects (due to the geographical location of branches or departments of the organization, in some cases it is impossible to achieve optimal manageability indicators);

● qualifications of employees (the level of control over employees' activities depends on their skills and motivation);

● type organizational structure(hierarchical, matrix, design);

● level of task standardization;

● level of activity automation, etc.

It is important for a company to determine total number employees for each function. It is calculated using the methods of correlation analysis, which takes into account the influence of the most significant factors on the labor intensity of work on this function.

The number of managers according to the functional responsibilities of implementing the main management functions can be calculated from the data in Table. 2.

table 2

Determining the number of managers

Explanations for conditional abbreviations in Table. 2:

K y - the total number of managers of different levels;

M p - the number of jobs in the main production;

K pr - the number of workers in the main production;

K st - the number of employees of standardization and certification services;

K new - the number of employees involved in the development and implementation of new technologies and equipment;

K otk - the number of employees of the technical control department;

K cpp - the number of employees of the pre-production service;

To otiz - the number of employees of the wage department;

To ppp - the total number of industrial and production personnel;

K op - the number of employees of the department technical support production;

H cn - the number of independent structural divisions enterprises, units;

To peo - the number of employees of the planning and economic department;

K boo - the number of employees of the accounting and financial departments;

M - the number of names, sizes and article numbers of materials, semi-finished products, purchased products, units;

K ok - the number of employees of the training service;

To otitb - the number of employees of the department of labor protection and safety;

K d - the number of employees of the department of office work and economic services;

D - annual document flow, units.

The total number of independent structural units, their deputies and assistants, who are directly subordinate to the first head, is calculated by the formula:

H cn \u003d 7.78 + 0.00019 × K ppp.

Note!

These calculation methods were developed in planned economy and used in large industrial enterprises. Therefore, in modern conditions they can only serve as a rough guide.

Example 3

According to the method presented above, we calculate the number of managerial personnel.

The initial data are presented in table. 3, the results of the calculation - in table. four.

Table 3

Determining the number of managers based on management functions

Table 4

Number calculation

conclusions

If we compare the results of calculations with the number at a real industrial enterprise, then with regard to labor protection, recruitment and training of personnel, preparation of production, we can see that estimated number staff is very close to real.

With regard to accounting functions (PEO, accounting, O&M, office work), the calculated data are overestimated by 2-3 times. The work of these divisions is quite automated and does not require such a number of employees.

R. V. Kazantsev,
CFO "MC Teplodar"

Every year, no later than January 20, LLC and individual entrepreneurs must submit information on the average number of employees for the previous year. Moreover, individual entrepreneurs submit this report only if there are employees in the state, and legal entities- regardless of the availability of staff. In addition, no later than the 20th day of the month following the one when the organization was created, must be submitted.

We count the payroll for the month

How to calculate the average number of employees for one month? Here is the calculation formula from the Instructions of Rosstat: “The average number of employees per month is calculated by summing the payroll for each calendar day, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days. The number of employees for the weekend and holidays is recognized as equal to the one that was on the previous working day.

Important: there are two categories of employees, which, although they are taken into account in the headcount, are not included in the calculation of the average headcount. These are women who are on maternity and childcare leave, as well as those who have taken additional unpaid leave for study or admission to educational institutions.

Here is a calculation of the average number of employees:

At the end of December, the average number was 10 people. After the New Year holidays from January 11, another 15 people were hired, and on January 30, 5 people left. Total:

• from 1 to 10 January - 10 people.
• from 11 to 29 January - 25 people
• from 30 to 31 January - 20 people

We consider: (10 days * 10 people = 100) + (19 days * 25 people = 475) + (2 days * 20 people = 40) = 615/31 days = 19.8. We round up to whole units, we get - 20 people.

To calculate the average number of employees for a month with several working days, you need to apply a different algorithm. For example, an LLC was registered on March 10, 2018, 25 people were hired under an employment contract, and the payroll did not change until the end of March. How to be in this case?

The Instructions provide the following formula: “The average number of employees in organizations that worked for an incomplete month is determined by dividing the sum of the number of payroll for all days of work in the reporting month, including weekends and holidays (non-working) days for the period of work by the total number of calendar days in the reporting month."

We determine the sum of the number of personnel from March 10 to March 31: 22 days * 25 people \u003d 550. Despite the fact that only 22 days have been worked, we divide the amount by the total number of calendar days in March, i.e. 31. We get 550/31 = 17.74, rounded up to 18 people.

Calculation of NFR for the reporting period

How to calculate the average headcount for a year or another reporting period? In reporting for tax office The SHR is compiled at the end of the year, and to fill out the 4-FSS form, the necessary periods are a quarter, half a year, nine months and a year.

If the year has been worked out completely, then the calculation rule is as follows: (TFR for January + TFR for February + ... + TFR for December) divided by 12, the resulting total is rounded up to whole units. Let's take a simple example:

The payroll of the enterprise for 2018 changed slightly:

• January - March: 35 people;
• April - May: 33 people;
• June - December: 40 people

Let's calculate the average for the year: (3 * 35 = 105) + (2 * 33 = 66) + (7 * 40 = 280) = 451/12, total - 37.58, rounded up to 38 people.

If the year is not fully worked out, then the calculation is made similarly to the same for an incomplete month: regardless of the number of months worked, the amount of the CHR is divided by 12. From the Instructions of Rosstat: “If the organization worked for an incomplete year, then the average number of employees for the year is determined by summing the average number of employees for all months of work and dividing the amount received by 12.

Suppose an enterprise with a seasonal nature of activity worked out only five months in a year, the monthly PFR was:

• April - 320;
• May - 690;
• June - 780;
• July - 820;
• August - 280.

We consider: 320 + 690 + 780 + 820 + 280 = 2890/12. We get that the average is 241 people.

Similarly, the calculation is made for any other reporting period. If you need a report for the quarter, then you need to add up the NPV for each month of real activity and divide the amount received by 3. To calculate for half a year or nine months, the amount received is divided by 6 or 9, respectively.

Accounting for part-time work

In the examples given, we have shown how to calculate the payroll for full-time employees. But what if they are busy part-time or a week? Again we turn to the Instructions: "Persons who worked part-time are taken into account in proportion to the hours worked."

For this you need:

1. Find out the number of man-hours worked by all employees employed part time.
2. Divide the result by the length of the working day, based on the established norms, this will be the number of man-days for part-time workers for a given month.

1. Now the indicator of man-days must be divided by the number of working days according to the calendar of the reporting month.

For example, in Alpha LLC, one employee is busy for 4 hours a day, and the second - for 3 hours. In June 2018 (21 working days), they worked together 147 hours (4 hours × 21 days) + (3 hours × 21 days)). The number of man-days with a 40-hour week for them in June is 18.37 (147/8). It remains to divide 18.37 by 21 working days in June, we get 0.875, rounded up to 1.

If you have full-time and part-time employees, then to get the total average headcount for the year, you need to add up their TFR for each month separately, divide the result by 12 months and round up.

Order No. 428 of October 28, 2013 Rosstat approved the Guidelines for filling out statistical observation forms (hereinafter referred to as the Guidelines), which are followed when calculating the average number of employees in 2014. These Guidelines must be applied when filling out a new form in Pension Fund RF, as well as when filling out the form for 2014. Consider the procedure for calculating the average headcount, how to determine the period and what rules to calculate it.

1. We find the payroll for each calendar day in the month.
2. We calculate the average number for the month.
3. We calculate the average headcount for the quarter.
4. We calculate the average headcount for half a year, 9 months or a year.

The formula for calculating the payroll

The list number of employees is determined for each calendar day of the month. Each employee is defined as a whole unit.

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

The list of employees who are taken into account when calculating the headcount is defined in clause 79 of the Instructions. It includes:

1) actually arrived at work, as well as absent due to downtime;

2) who were on business trips, if they are retained in this organization, including employees who were on short-term business trips abroad;

3) missing as a result;

4) absent in connection with the performance of state or public duties;

5) employed on a part-time or part-time working week, as well as those employed at half the rate (salary) in accordance with an employment contract or staffing table;

6) hired with a probationary period;

7) employees who have concluded labor contract with the organization on the performance of work at home by personal labor (homeworkers);

8) sent away from work to educational institutions for advanced training or acquisition of a new profession (specialty), if they retain wages;

9) students and students of educational institutions working in organizations during the period of work experience, if they are enrolled in jobs (positions);

13) who had a day off according to the work schedule of the organization, as well as for processing time with a summarized accounting of working time;

14) who received a day of rest for work (non-working) days;

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The average headcount (SCH) of personnel is a calculated value for a defined period for tax and statistical accounting. The legislation of the Russian Federation obliges individual entrepreneurs and company executives to submit data to the tax authorities annually. The obligation is set out in Art. 5 clause 7 of Law No. 268-FZ of December 30, 2006.

Accounting indicators of the number of employees are required when registering:

• confirmation of the legitimacy of benefits in the tax calculation of the organization (the labor of people with disabilities is used);
• displaying the main coefficients of the enterprise's activity;
• (staff, payroll);
• fixing mandatory contributions (pension, social insurance, other funds).

Information about the SSC of employees is provided to various authorities and requires careful calculations.

Calculation of the average number of employees

Annual data on the average number of personnel is provided no later than January 20 of the reporting year (for 2018 January 20, 2019). It is possible to change the dates when the company was recently registered or reorganized. A full description of the deadlines for filing and adjustments are indicated in Art. 80 p. 5 of the Tax Code of the Russian Federation.

Calculating the SSC is not difficult. There is an annual summation of the monthly list headcount and is divisible by 12.

The calculation is made according to the formula:

SCH (month) = Σ SCH (day) / K (day)

Σ AMS (day) - the sum of the average number of personnel for all calendar days reporting month;

K (day) - the number of days in the accounting month.

The annual formula for calculating the AMS is derived:

AMS (year) = Σ ANS (month)/12

Σ TSS (month) - total monthly volume of TSS for the past year.

The quarterly formula looks like this:

SCH (qr.) = Σ SCH (mess. qr.) / 3,

Σ AMS (mess. quarter) - the total average number of employees for the quarter.

All calculations are independently carried out by the head or accountant of the company, and the result is submitted to the Federal Tax Service (form KND1110018).

When calculating, it is necessary to take into account that the number of personnel on a weekend or holiday period is equal to the indicator of the previous day (regardless of the number of subsequent days off).

Calculations per month are made taking into account the following employees:

• actually present at the workplace and those who did not work due to;
• absent on business (business trips, etc.) with the preservation of wages;
• absent on the basis of the presented (the entire period);
• truants;
• personnel who work at the enterprise part-time or whose work is paid at a rate of ½ rate;
• The monthly average of employees is calculated taking into account all those who were absent without saving the salary and with the consent of the administration;
• participants in strikes of various kinds;
• employees combining work and personal education (in specialized institutions);
• part of the staff, the absence of which is due to the vacation period in accordance with the concluded labor agreement;
• taking time off outside of school hours;
• shift shifts of workers.

The personnel working part of the established working time is taken into account in direct proportion to the amount of hours worked.

Calculation of workers less than the established working hours of workers

The accounting procedure differs from the generally accepted one and takes place in two stages:

1. 1. The calculation of the total number of people / day is done by dividing total amount person / hour per month for the established specific time of work of an individual enterprise - 8 hours:

K (person days) \u003d Σ K (person hours) / T (work)

• K (person days) - the final indicator of the person-days worked by the employee;
• Σ K (people hours) - the total monthly volume of people / hour;
• T (slave) - normalized labor hours;

1. Calculate the average monthly ratio of part-time employees in terms of full-time. Divide the number of people/day by the number working days during the reporting period:

SCH (incomplete) \u003d K (person. days) / K (working days)

• SCH (incomplete) - SCH working in partial volume for the reporting period;
• K (person days) - the indicator obtained in previous calculations;
• K (working days) - the sum of working days (according to the calendar) for the accounting period.

• Personnel with part-time employment on the basis of the existing legislation of the Russian Federation (disabled persons) are indicated in the calculations of the average number as an integral unit;
• Employees conducting activities at the enterprise for part of the normalized working period are included in the calculations as an integral unit by decree of the management.

The SSC does not take into account the following categories of personnel:

1. Working activity is determined by a civil law agreement.
2. Scope of legal protection.
3. Conscripts.
4. Business owners who are not paid salaries.
5. Members of the cooperative who did not sign the labor agreement.
6. Transferred to another organization without pay.
7. Personnel hired on the basis of a special agreement with state services.
8. Sent by the firm to receive or improve the degree of education, followed by the payment of a scholarship.
9. Combining activities in several organizations.

All this is taken into account before calculating the annual average of employees.

Responsibility for untimely submission of data on the SSC

The formulas for deriving the average number are not complicated, but they take into account all the nuances.

Reporting on the SSC is submitted to the tax authority at the place of registration of the individual entrepreneur or enterprise until January 20 of the current year.

Failure to submit or late submission of the necessary documentation is punishable by a fine of 200 rubles.