Sooner or later, an entrepreneur hires employees to the company. As the business grows, so does the headcount organizations. The more staff, the more difficult it becomes to determine what the actual number of employees you have. You need to figure out what this indicator is for and how to calculate it for 1 reporting period. The concept of staffing is mentioned in Art. 57 Labor Code RF. The staffing is normative document internal character, is filled in according to the T-3 form, established by the Decree of the State Statistics Committee No. 1. It may change depending on the expansion or changing conditions of the enterprise. According to this document, the number of employees is calculated. Types of headcount You need to know what are Various types number of employees, which are reflected differently in tax return and other reports.

How is the staffing of an organization determined?

Separation by type of arrival and departure Arrival Departure Graduates educational establishments Transfer to another organization Transfer from another company Contract termination Organized recruitment Retirement, military service, study Accepted by the enterprise (all others) own will Dismissal on absenteeism It must be understood that there are certain exceptions here, which should also be taken into account. Without them, the correct payroll number of employees will not work.

This, in turn, can lead to errors, penalties, and so on. Thus, all persons who were previously employed in non-core activities, and then were transferred to the main one, are not included in this list as newcomers.

But those who used to be employees, and then became workers, are indicated in a separate column. The situation is similar with departure.

List and average headcount: differences

As of this date, the payroll number of employees was 4 people. On October 30, employment contracts were concluded with three more people. Until the end of 2007, there was no movement of personnel.
Work schedule is a 40-hour five-day work week. Calculate the average number of employees of the company for 2007.

1. The list of employees for October is given in table 2: The list number of employees of Lyubava LLC in October 2007 Day of the month The list number, pers. Including included in the average headcount, people.
October 25 4 4 October 26 4 4 October 27 (holiday) 4 4 October 28 (holiday) 4 4 October 29 4 4 October 30 7 7 October 31 7 7

Total 34 34 2. Determine the average number of employees by months. For October it is equal to 1.1 people. (34 man-days : 31 days).

Actual number of employees - is it necessary?

If the employees of the organization, on their own initiative, are transferred to part-time (part-time working week) or work at half the rate (salary), you need to remember the following. AT payroll such persons are counted for each calendar day as whole units, while in the average list - in proportion to the time worked (p.
paragraphs 88 and 90.3

Info

Decrees). The calculation algorithm is shown in example 3. Please note: if a shortened (part-time) working day (working week) is provided to employees in accordance with the law or at the initiative of the employer, then they should be counted as whole units for each day.

What is the headcount of employees?

Attention

It takes into account the number of all employees of the enterprise hired on a permanent, seasonal and temporary work in accordance with the concluded labor agreements (contracts), as well as the working owners of the organization who receive wages in it. Persons working under a work contract and other civil law contracts are not included in the payroll.

In the payroll of employees for each calendar day, both those who actually came to work and those who are absent from work for any reason (vacation, illness, business trips, etc.) are taken into account. The turnout number (Chya) characterizes the number of employees on the payroll who came to work on a given day, including those on business trips.

This is the number of workers required to complete the production shift task for the production of products.

Average headcount and average headcount: difference

• Order on employment (form N T-1),
• Order on the transfer of employees to another job (form N T-5),
• Leave order (form N T-6),
• Order to terminate the employment contract (form N T-8),
• Order on sending an employee on a business trip (form N T-9),
• Personal card of the employee (form N T-2),
• Time sheet and payroll calculation (form N T-12),
• Time sheet (form N T-13),
• Settlement and payroll (form N T-49).

Let's move on to calculations. The average number of employees per month is equal to the sum of the payroll for each calendar day of the month, divided by the number calendar days in a month. Keep in mind: holidays (non-working) and weekends are taken into account in the calculation.

What is the difference between the listed number and the actual

Of the above employees, the payroll for December will include:

• Ivanov - from December 1 to December 31,
• Petrova - from December 1 to December 31,
• Sidorov - from 10 to 31 December,
• Alekseev - from 18 to 31 December,
• Bortyakova - from 19 to 31 December,
• Vikulov - from 20 to 31 December,
• Gorbachev - from 1 to 24 December.

The average headcount does not include Petrov's accountant (since December 5). And the student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.

For clarity, we will compile a table in which the payroll for December 2007 is determined: The payroll number of employees of Kadry Plus LLC in December 2007 Day of the month Payroll headcount, pers. Of these, they are not included in the average headcount, pers.
Included in the average headcount, people (column 2 - gr.

What is the difference between the average number and the actual number

The difference between attendance and payroll characterizes the number of absentees for various reasons (vacation, illness, etc.). To bring the attendance to the payroll, the coefficient of converting the attendance number of workers to the payroll (Ksp) is used: ).

And, conversely, to bring the payroll to the attendance, it is necessary to perform the following calculations: Chya \u003d Chsp / Ksp OR Chia \u003d Chsp / (1 / Ksp) When calculating, it must be remembered that the payroll is always greater than the attendance by the number of absent workers for various reasons. The average number of employees is the average number of employees for a certain period (month, quarter, from the beginning of the year, for the year).

The exception is those divisions that have their own balance sheet. Here already, at will main structure, they can both provide the necessary information to the central office, and transfer it independently to territorial bodies statistics.

The process of compiling the report is broken down by time. There are monthly, quarterly and annual varieties. In each of them, one should strictly adhere to the rule that the time period starts from the very first day of the period (even if it is a weekend, holiday, and so on) and also ends with the last date. For example, in the context of the year it will be from January 1 to December 31 without any exceptions. It is necessary to strictly adhere to the deadlines for submitting documents, otherwise an error may appear and a fine will be imposed.
Example 3. The company "Lux" has a 5-day 40-hour work week. Payroll - 2 people who, on their own initiative, work part-time work time.

So, in December, Lebedeva worked 13 days for 5 hours a day, Sanina - 17 days for 7 hours. In December 2007, 21 business days. It is necessary to determine the average number of employees for December.

We determine the total number of man-days worked by these persons (in our case, Lebedeva and Sanina). To do this, we divide the total number of man-hours worked in the desired month (in December) by the length of the working day.

The number of man-hours worked by Lebedeva is 65 man-hours (13 days x 5 hours), and by Sanina 119 man-hours (17 days x 7 hours). To determine the length of the working day, you need to divide the number of working hours per week by the number of working hours per day.

What is the difference between the headcount and the actual headcount

In addition, it must be borne in mind that all absenteeism, even of an employee who has not yet been fired, is also indicated in a special paragraph. Attendance and payroll These figures are quite different from each other. It is important not to confuse them and use only the correct indicators when calculating. So, the payroll number of employees is, as mentioned above, the number of employees employed in certain areas of the company's activities for a certain period. There are exceptions that are not included here, but there are not many of them. But under the turnout number they mean the number of workers who are required to be present at their place daily, for the corresponding period of time. Naturally, excluding weekends or holidays.
Average number To calculate this indicator, it remains for us to determine the average number external part-timers and persons performing work under civil law contracts. The algorithm for calculating the average number of external part-time workers is the same as for calculating the average number of employees working part-time.

And the average number of persons performing work under civil law contracts is determined by general rules calculation of the average number of employees. But their features still exist. So, if an employee who is on the payroll of the company has concluded a civil law contract with it, he is taken into account only in the payroll and only once (as a whole unit).

Also, the average number of employees under civil law contracts does not include individual entrepreneurs.

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 includes average headcount employees, the average number of employees-external part-time workers 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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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.

The number of full-time employees is determined, whether it is a permanent activity, 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 collaborators. 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 of 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 a number of indicators (the average salary at the enterprise, the level of labor productivity, etc.), the average number of the entire personnel of the enterprise is required. We will consider the methodology for calculating the average number of all employees, including part-time workers and those working under contracts, using examples.

Let me remind you once again that the average number of employees differs from the enterprise. The average number, in contrast to the average number, also includes part-time workers and those working under contracts.

Suppose that the average number of employees in the enterprise for the year is 250 people. In addition, the company worked:

• external part-timers: 2 people for 0.5 rates from January 1 to July 30; 1 person for 0.5 rates throughout the year and 3 people for 0.5 rates from July 1 to December 31;
• under contracts: 10 people from February 1 to September 30; 5 people from April 1 to December 31; 7 people from June 1 to November 30.

Calculate the average number of all employees of the enterprise for the year:

Thus, all part-time workers in terms of annual employees amount to 1.8 people, and those working under contracts - 13.9 people.

The considered method of calculating the average number of employees is based on data on the number of employees for each day and is accurate. But for such a calculation, time-consuming accounting is necessary, first of all, timesheet data. Therefore, in economic practice, methods for calculating the average number of employees based on other initial information are used. The above methods are used to calculate both the average number and the average number of employees.

If data is known for only two dates (beginning and end of the period), then average value is their sum divided by 2. If there are data for several dates with equal time intervals between dates, then the average is calculated using the chronological average formula.

The data on the number of employees are known for the enterprise: as of January 1 - 280 people; as of April 1 - 296; as of July 1 - 288; as of October 1 - 308; as of January 1 of the next year - 284 people. Calculate the average number of employees per year:

If the calculation has data for the beginning and end of the year, the result will be different:

Obviously, both calculation results are approximate, but this technique is widely used in economic practice.

In order to analyze the effectiveness of the activities of hired personnel and report to supervisory structures, organizations and individual entrepreneurs need to know how many employees they attract to perform certain tasks. The headcount is the number of specialists in the state legal entity for a specific date. This is the starting point for calculating other indicators - the average and average headcount.

In order to correctly find the indicator that characterizes the size of the state, and correctly assess its dynamics, the accountant needs to know who to take into account in the formula. The fundamental document in this area is Rosstat Order No. 498.

The list of employees is the number of specialists employed under fixed-term and indefinite employment agreements for permanent or temporary work. Employees who performed job responsibilities at least one day. The formula includes the owners of the company if they are paid not only dividends, but also a salary.

The payroll includes specialists who:

• actually came to workplace, including those who did not perform their official duties due to downtime;
• were on sick leave, which is confirmed by a certificate of incapacity for work issued by a medical institution;
• were on regular paid leave;
• were on study leave with salary;
• were on business trips in Russia or abroad;
• were absent from work due to the performance of public duties assigned by the employing company;
• performed official duties from home - they are taken into account as well as the number of employees on the payroll who came to work;
• were temporarily assigned to a specific employer without pay at their main place of employment;
• were on a day off provided on account of processing for previous periods;
• went on leave for BiR or child care;
• were on leave for family reasons, agreed with the administration of the employer;
• participated in strikes, etc.

The list number of employees of the enterprise is a set of specialists hired on the basis of an incomplete working week. They are counted as whole units regardless of whether they were on duty or absent in accordance with a previously agreed schedule.

When calculating the size of the staff, each employee is counted once. Do not make an exception and internal part-time workers working in two positions in one company or individual entrepreneur.

Who is not included in the payroll?

The calculation does not include specialists named in the order of Rosstat No. 498. These include:

• external part-time workers - their accounting is kept separately;
• individuals who performed one-time functions under a civil law contract (for example, consulting a doctor, performing artists, repairing equipment, conducting an examination, etc.);
• employees sent to serve abroad;
• persons hired under special contracts (military personnel, convicts);
• lawyers - never increase the payroll of workers;
• persons sent to another employer without pay;
• employees sent to study at an educational institution and receiving a scholarship;
• founders of the company who are not paid salaries;
• persons who arbitrarily stopped going to work from the first day of non-appearance.

The number of employees on the payroll is the number of specialists for whom this employer is the main one and who receive wages from him. If the payment of salary is suspended, the person is not counted for a specific period.

What is the difference between payroll and staffing?

The current legislation does not include the term "staff". In practice, this concept is interpreted as the number of specialists provided for staffing firms or individual entrepreneurs. In other words, it includes both those positions in which employees are hired and vacancies.

The headcount is the number of specialists with whom the company has entered into employment contracts. For the calculation, it does not matter for how long the agreements are signed and whether the employee is currently in the service or is absent for good reasons.

Thus, staffing is a broader concept than payroll. The managers of the enterprise have the right to determine the "staff" at their own discretion, focusing on the desired level of efficiency and production volumes.

How to transform the payroll to the average headcount?

The payroll number of employees is determined on one specific date, and the AMS is the average value for the period (month, quarter, year, etc.).

Practice shows that the SCH is a more demanded indicator than the payroll. It is used in determining the method of submitting tax returns, the distribution of income tax between separate divisions, calculation of the number of quotas for the disabled and other purposes.

What is the headcount? This is the "starting point" for calculating the MFN. To transform one indicator into another, you need to subtract the number of employees from the first:

• on holidays in BiR and for the care of young children;
• students of universities and colleges, undergoing internship at the enterprise and enrolled in jobs;
• persons who went on study leave without pay;
• WWII invalids.

If the specialist is employed under the conditions part-time, to determine the AMS, it is taken into account not as a whole unit, but in proportion to the actual hours worked.

To find the AMS, the accountant adds up the adjusted headcount for all dates in the period. The value of the indicator on weekends and holidays is assumed to be the same as on the previous weekday date. The amount received is divided by the number of calendar days in the period of interest.

Changes in the payroll of the company

What is the list of employees of the enterprise? This is not a static value, but an indicator subject to constant change. At a really functioning enterprise, there are regular departures of personnel and the admission of new specialists in labor contracts. The need for employees varies depending on what stage the company is going through: rapid growth or crisis.

The number of the payroll is increased due to the selection of personnel carried out from two sources:

1. External

Search for employees from outside: through newspaper ads, specialized websites, recruitment agencies.

1. internal

Development of employees within the company, promotion career ladder". This option is cheaper than the first one, it strengthens the attachment of specialists to the company. Its disadvantage is the lack of new employees with fresh views.

The departure and recruitment of new specialists, regardless of the methods and reasons, is called personnel turnover.

Indicators of change in headcount

To assess the turnover of personnel, its importance for the enterprise and its features, indicators of changes in the number of employees are used. These include the following:

• Recruitment turnover ratio - is calculated by dividing the number of specialists hired for a certain period of time by the average headcount (ANC) of personnel for the same period.
• The retirement turnover ratio is obtained by dividing the number of employees who left the organization (regardless of the reasons for parting with the organization) by the AMS of the staff.
• Replacement rate - you need to find the difference between newly hired and laid-off workers, and then divide the result by AMS.
• Staff retention ratio - is obtained by dividing the number of employees who have worked the entire time interval by the AMS for the same period.

To assess the staffing level, it is not enough for management to know how to determine the payroll number of employees, it is necessary to be able to evaluate the indicator in dynamics. For example, if the replacement rate is positive, the company is expanding its staff, exploring new opportunities. The larger it is, the faster the recruitment is.

A negative value of the coefficient indicates a decrease in staff. Possible reasons for this are a reduction in production, crisis phenomena at the enterprise.

The employee retention ratio shows what the payroll means in terms of loyalty to the employer. If this figure rises, personnel policy the company improves, if it falls, the turnover of employees is high, and this is a “wake-up call” for management.

Staff list of employees: sample

Information about the number of employees of the company is reflected in a special document - the payroll. This is a list of full-time specialists, regardless of the fact of being in the service at the moment, for whom the job is retained.

The standard form contains the following information:

• name of the organization-compiler;
• the date on which the information provided is relevant;
• job title;
• Full name of the employee;
• bid;
• an indication of whether the work for the specialist is the main one or he is hired as a part-time job.

The frequency of filling out the document is not defined by law, the company itself decides how often to update the data. This can be done on the first day of every month. For finished documents dedicated folder. The shelf life of papers is 75 years.

What does payroll mean? This is the number of hired specialists on a specific date, calculated in accordance with the clarifications of Rosstat. The indicator is necessary for internal analytics at the enterprise, reporting to the fiscal authorities. This is the reference point for determining the average headcount.

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Organizations and entrepreneurs need to know the average number of their employees to calculate taxes. For example, to decide whether a company has the right to switch to a simplified taxation system or not. In order to use the regression scale when calculating contributions to Pension Fund, you also need to know the average number of employees. The Social Insurance Fund requires this indicator to be indicated when submitting reports.
The average number of employees is calculated for a certain period, for example, a month, quarter, half a year.

To calculate the average number of employees, you need to know:
- the average number of employees;
- the average number of freelance part-time workers;
- the average number of employees who performed work under civil law contracts.
If you have only full-time employees under employment contracts, then you just need to determine their average number. In this case, it will coincide with the average number of employees.

Average number of employees

To determine the average number of employees, you first need to calculate their payroll.
The list number of employees is calculated on a certain date. For example, for the first or last number month. The headcount for each calendar day includes all employees with whom an employment contract has been concluded.
Please note: the headcount of employees includes not only employees who came to work, but also absent employees. For example, employees who took sick leave, went on a business trip, went on vacation.
The payroll does not include the following employees:
- taken part-time from other organizations;
- performing work under civil law contracts;
- sent to work in another organization, if they do not retain wages;
- those who have concluded a student agreement with the organization and receive a scholarship;
- who submitted a letter of resignation and stopped working before the expiration of the two-week notice period for dismissal.

Example
On March 30, 2005, the organization had 15 members. Of these, 9 people work under an employment contract, 6 people - under a civil law contract.
Of the 9 employees with whom an employment contract has been concluded, two have been taken part-time from other organizations.
Let's calculate the payroll number of employees as of March 30, 2004. To do this, from the total number of employees, you need to subtract those who work under civil law contracts, and those who are employed part-time. Thus, as of March 30, 2004, the list of employees of the organization is 7 people (15 - 6 - 2).
The average number of employees is calculated for a certain period. It is calculated as follows: the payroll number of employees is added up for each day of the month (including holidays, working days and weekends) and the resulting amount is divided by the number of calendar days of the period.
Not all employees who are included in the headcount are taken into account when calculating the average headcount. These workers include:
- women who were on maternity leave in connection with the adoption of a newborn child, as well as in additional leave for child care;
- employees who study or enter educational institutions and are on additional leave without saving wages.

Example
The list number of employees of the organization was:
- for each calendar day from April 1 to April 15 - 305 people;
- from 16 to 30 April - 290 people.
In April, five women were on maternity leave. According to labor contracts in April, all employees of the organization were hired on a full-time basis.
To calculate the average number of employees for April, women who were in maternity leave.
Thus, the sum of the number of employees on the payroll for all days of April will be:
15 days x (305 people - 5 people) + (290 people - 5 people) x 15 days = 8775 people
The average number of employees for April will be equal to:
8775 people : 30 days = 292.5 people
Rounding this figure to whole units, we get that the average number of employees in April is 293 people.
To determine the average number of employees for a quarter, you need to add the average number of employees for each month of the quarter and divide this amount by 3. Similarly, the average number of employees is determined for any period from the beginning of the year (six months, 9 months, etc.) and for the entire year .

Example
For each month of 2004, the average number of employees was equal to:
- in January - 320 people;
- in February - 325 people;
- in March - 320 people;
- in April - 290 people;
- in May - 290 people;
- in June - 305 people;
- in July - 310 people;
- in August - 310 people;
- in September - 310 people;
- in October - 315 people;
- in November - 315 people;
- in December - 315 people.
The average number of employees for 2004 will be:
(320 people + 325 people + 320 people + 290 people + 290 people + 305 people + 310 people + 310 people + 310 people + 315 people + 315 people + 315 people) : 12 months = 310, 41 people
Rounding this figure to whole units, we get that the average number of employees for 2004 is 310 people.
Calculation of the average headcount for part-time work. Employees who, in accordance with employment contract work part-time, are included in the average number in proportion to the hours worked.
First, the total number of man-days worked by these employees is calculated. To do this, the total number of man-hours worked is divided by the length of the full working day and multiplied by the number of days worked. Then the average number is determined incompletely employed workers for the reporting month in terms of full employment. To do this, the total number of man-days worked is divided by the number of working days according to the calendar in the reporting month. At the same time, for the days of illness, vacation, absenteeism, the hours of the previous working day are conventionally included in the number of man-hours worked.

Example
According to written statements in September 2004, two employees of the organization work 4 hours a day. The organization operates on a five-day working week. The normal working day is 8 hours. Consequently, when calculating the average headcount, these employees are taken into account for each working day as 0.5 people (4 man-hours: 8 hours).
In September 2004, the first employee worked 22 days and the second 16 days.
For the first employee, the total number of person-days for September is 11 (22 person-days x 0.5 people).
For the second employee, the total number of man-days for September will be 8 (16 man-days x 0.5).
The average number of part-time employees for September will be:
(11 man-days + 8 man-days) : 22 days = 0.86 people
Let's assume that in September the average number of full-time employees was 214 people. Then the total average number of employees of the organization will be 214.86 people (214 + 0.86).
Rounding this figure to whole units, we get that the average number of employees for September is 215 people.
Calculation of the average number of newly created organizations and newly registered entrepreneurs. Organizations and entrepreneurs that are registered in the current year calculate the average number of employees per month as follows: the number of employees on the payroll for all days of the organization's work in the reporting month is divided by the total number of calendar days in the month.
If the organization worked for an incomplete quarter, then the average number of employees for the quarter is determined as follows: the average number of employees for each month of the quarter is added up, and the resulting amount is divided by 3. The average number of employees for any incomplete period from the beginning of the year is also determined.

Example
The newly created organization started working on September 25, 2004. The payroll for each day from 25 to 30 September was 18 people.
The number of payroll employees for 6 days of September is equal to:
18 people x 6 days = 108 people
The average number of employees for September will be:
108 people : 30 days = 3.6 people
Rounding this figure to whole units, we get that the average number of employees for September 2004 is 4 people.
Let's assume that in October, November and December 2004 the average number of employees was 18 people. Calculate the average number of employees for 2004.
The number of employees on the payroll for 2004 is:
4 people + 18 people + 18 people + 18 people = 58 people
The average number of employees for 2004 is as follows:
58 people : 12 months = 4.83 people
Rounding this figure to whole units, we get that the average number of employees for 2004 is 5 people.

The sum of payroll employees for all days of work must be divided (oddly enough) by the total number of calendar days in a month (clause 90.8 of the Resolution).

Calculation of the average and average number of employees

A similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate the indicator for a quarter or for a year, then regardless of the duration of work in the period, it is necessary to add the average headcount for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the indicator for the whole of 2007, then it must add up the average number of employees for November and December and divide the resulting value by 12. Example 2. The newly formed Lyubava LLC began to implement activity since October 25, 2007

What is the difference between the average number and the average number

AttentionRegulatory acts on determining the number of employees In this area, there are norms of legislation (mainly tax), as well as orders and instructions on the rules for determining the payroll and average headcount for the submission of these reports to the statistical authorities. Let's dwell on the latter. Among them:

• the current Instruction on the statistics of the number and wages of workers and employees in enterprises, institutions and organizations, approved.

The orders also determine who and in what time frame must submit the specified reporting.

Average headcount and average headcount - difference

Important But first, we draw your attention to important point. Not all employees from the payroll are included in the average headcount (paragraph 89 of the Resolution). It will not include:

• women who were on maternity leave;
• persons who were on leave in connection with the adoption of a newborn child directly from the maternity home, as well as on additional leave to care for a child;
• employees studying in educational institutions and who were on additional leave without pay;
• employees entering educational institutions and on leave without pay to pass entrance exams.

What is the headcount of employees?

To begin with, I would like to note that the list and average number of employees are two complementary factors that take into account the number of all categories of employees in the enterprise. This amount includes

• Administrative staff, including those with the management apparatus, officially accepted into the staff of the company;
• Workers production labor, regardless of profession and education;
• Service personnel who work in the field of maintenance and maintenance of the main activity;
• Highly qualified professionals and employees, such as accountants, engineers, etc.
• Other employees who are related to the activities of the institution.

But the main thing: how the average number differs from the average number is that when determining the average, all people working within the organization are taken into account without exception.

Average headcount and average headcount: difference

For example, even the person who works only for one season, and not the whole year, the payroll of the enterprise will be taken into account as a unit, and not in the form of 0.25. The exception is those categories of employees who combine work, do not have an employment contract, or groups of persons working on the basis of a civil contract.

Basic provisions To draw up a list of workers is required by absolutely any enterprise that has its own balance sheet. It should also refer unambiguously to legal persons.

All information about various departments, teams, laboratories and similar structures that are part of the company is also submitted according to the same principles. It must be remembered that even if the department is not actually part of the company, but formally belongs to it, it must appear in the general report.

Average headcount and average headcount (difference, how to calculate)

If the number is not more than 100 people, then reporting is submitted on paper, and if more than 100, then in electronic form.

• All employers submit a report on the composition of their organization.
• If the company is closed or opened, then this document is also submitted.
• This certificate may be required by banks or any other financial institutions.
• Submission of a certificate The form of this certificate depends on the organization for which it is being done, but regardless of the template and the order of filling, it must be indicated:

1. The name of the document itself;
2. The name of the authority that requested it;
3. Full details of the person who made it;
4. TIN, and then checkpoint;
5. The number of members at the time of submission of the certificate;
6. Date of completion;
7. The signature of the contributor and its transcript.

It is made in two copies: one in the tax office, the other with the one who compiled it.

Payroll: what is it and how to calculate it?

The exception is those divisions that have their own balance sheet. Here already, at the request of the main structure, they can both provide the necessary information to the central office, and transfer it independently to the territorial statistical bodies.

The process of compiling the report is broken down by time. There are monthly, quarterly and annual varieties. In each of them, one should strictly adhere to the rule that the time period starts from the very first day of the period (even if it is a weekend, holiday, and so on) and also ends with the last date.

For example, in the context of the year it will be from January 1 to December 31 without any exceptions. It is necessary to strictly adhere to the deadlines for submitting documents, otherwise an error may appear and a fine will be imposed.
The number of employees for these days is equal to the payroll for the previous working day. And if the weekend or holidays are several days, then the payroll for each day will be the same and equal to the payroll for the working day preceding the weekend or holidays.

Such a condition is contained in paragraph 87 of the Resolution. Example 1. 25 people work in Kadry Plus LLC under labor contracts.

The established work schedule is a 40-hour five-day work week. The headcount as of November 30 is 25 people. From December 3 to December 16, inclusive, employee Ivanov went on another annual paid vacation.
On December 5, accountant Petrova went on maternity leave. To replace this position, on December 10, an employee Sidorov was hired on the basis of a fixed-term employment contract.

I. Number of employees

1. The headcount of employees is given on a specific date, for example, on the first or last day of the month.

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

3. In the payroll number of employees for each calendar day, both those actually working and those absent from work for any reason are taken into account. Based on this, the payroll includes in whole units, in particular, employees:

3.1. actually came to work, including those who did not work due to downtime;

3.2. who were on business trips, if they retain their wages in this organization, including employees who were on short-term business trips abroad;

3.3. those who did not show up for work due to illness (during the entire period of illness until returning to work in accordance with sick leave certificates or until retirement due to disability);

3.4. those who did not come to work in connection with the performance of state or public duties;

3.5. hired for part-time or part-time work, as well as those accepted for half the rate (salary) in accordance with the employment agreement (contract). In the headcount, the specified employees are taken into account for each calendar day as whole units, including non-working days weeks stipulated upon employment (see paragraph 5.4).

Note. This group does not include certain categories of workers who, in accordance with the legislation, are provided with reduced working hours, in particular: workers under 18 years of age; workers employed in work with harmful working conditions; women who are given additional breaks from work to feed their baby; women working in the countryside.

3.6. hired on probation;

3.7. who have concluded an employment contract with an organization on the performance of work at home by personal labor (homeworkers). In the list and average number of employees, homeworkers are counted for each calendar day as whole units;

3.8. sent away from work to educational institutions for advanced training or acquisition new profession(specialties), if they retain their wages;

3.9. temporarily sent to work from other organizations, if they do not retain their wages at the place of their main job;

3.10. students and students of educational institutions working in organizations during the period industrial practice if they are enrolled in jobs (positions);

3.11. students in educational institutions, graduate schools, who are on study leave with the preservation of full or partial wages;

3.12. students studying in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to pass entrance exams (see clause 5.2.2);

3.13. who were on annual and additional holidays provided in accordance with the law, collective agreement and an employment contract (contract);

3.14. 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;

3.15. who received a day of rest for work on weekends or holidays (non-working) days;

3.16. 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 additional leave to care for a child (see clause 5.2.1);

3.17. taken to replace absent employees (due to illness, maternity leave, parental leave);

3.18. who, with the permission of the administration, were on leave without pay due to family circumstances and other valid reasons;

3.19. who were on vacation at the initiative of the administration;

3.20. who took part in strikes;

What is the difference between average and average headcount

foreign citizens who worked in organizations located on the territory of Russia;

3.22. made absenteeism;

3.23. under investigation until the decision of the court.

4. The following employees are not included in the payroll:

4.1. employed part-time from other organizations. External part-timers are accounted for separately.

Note. An employee who receives two, one and a half or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll number of employees as one person (a whole unit).

4.2. performing work under civil law contracts.

Note. An employee who is on the payroll and has entered into a civil law contract with the same organization is counted in the payroll and average payroll once at the place of the main job.

4.3. attracted to work at the enterprise in accordance with special agreements with government organizations to provide work force(servicemen and those serving sentences of deprivation of liberty) and included in the average number of employees (see clause 5.3);

4.4. sent to work in another organization, if they do not retain wages;

4.5. sent by organizations to study at educational institutions with a break from work, receiving a scholarship at the expense of these organizations;

4.6. who filed a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the list of employees from the first day of absence from work;

4.7. non-working owners of this organization.