Business entities of any form of ownership are required to annually send information about average number workers. This element plays vital role V economic activity- so, it is on its basis that organizations are classified by business size. Therefore, the number value is included in a large number of reports that are sent to statistics and the tax service.
The average headcount is a specially calculated element that reflects the average number of employees working in a business entity in a particular time period.
This value is required to be calculated by every business entity that has hired employees. The time period for calculation, depending on the need, can be chosen in any way - month, quarter, half-year, year, etc.
But even when calculating different time periods, the technology for obtaining the indicator does not change.
In 2014, a relaxation was made for entrepreneurs - they now do not have to document information about the average number of employees if they carry out the work independently, without hiring third-party workers.
Attention: one of important areas The application of the obtained element is the division of business entities into groups based on the number of employees involved. And this, in turn, will determine the possibility of using one or another tax preferential regime. Also, the payroll number is used to determine the average salary for the organization.
The period of storage of the report in the archive of a business entity is 5 years.
Deadlines for submitting a report on the average headcount in 2019
The day by which a business entity is obliged to provide regulatory authorities with a report on the average headcount depends on the functioning of the entity itself:
- Individual entrepreneurs and companies that have been operating for a long time are required to submit a report by January 20 of the year that follows the year of the report. If such a day falls on a weekend or holiday, then the deadline is moved forward to the first working day. In 2019, January 20 is a Sunday, so the report will need to be submitted by January 21, 2019.
- The average headcount for newly created organizations must be submitted by the 20th day of the month following the month the company was created. The second time you will need to send the report on schedule, at the end of the calendar year. Thus, for a newly created LLC, two dates have been determined on which a report will need to be filed in the first year of its existence.
- If an individual entrepreneur or company is closed, then the final report must be submitted on the day the business entity is removed from the state register.
Where are the reports submitted?
The law states that a company must submit a report on average headcount to the Federal Tax Service located at its location. If a company has branches or separate divisions, all information is compiled into a single report, which is submitted by the parent company.
Individual entrepreneurs, which have wage-earners, must send the report to the address of their registration or actual residence.
Attention: if an individual entrepreneur is registered in one subject and conducts activities in another, he must still submit a headcount report to the Federal Tax Service at his registered address.
Methods for submitting information
This form can be submitted both in paper and electronic form; there are several ways to submit it:
- You can submit the completed report on paper personally to the inspector, or through an authorized representative with a power of attorney. The form must be drawn up in two copies, one will remain with the Federal Tax Service, and the second with a mark of receipt will be returned back to the business entity;
- Sending by mail in an envelope using registered letter;
- Via the Internet, using EDI services. In this case, the file itself must be signed with a qualified signature.
Attention: in some regions, when submitting a report on paper, you also need to provide a file on a flash drive or other media. Before visiting a government agency, it is recommended to call and clarify this need.
Download the form and sample of filling out the UND form 1110018
Files:
How to fill out a report on KND form 1110018
The KND form 1110018 is not very difficult to fill out. But before doing this, you need to determine the value of the average number according to the list.
At the top of the form are the TIN and KPP codes, and next to it is the sheet number. It will always be 001. It must be remembered that if the form is filled out by a company, it will have two empty cells in the TIN field that you just need to cross out. If the report is prepared by an individual entrepreneur, then it will not have a checkpoint code, which is also completely crossed out.
At the next stage, the Federal Tax Service enters into the document, where the form is sent - first this must be done in words, and then the code must be entered in numbers.
The next step is to enter the date as of which the information is provided:
- In the case when a planned annual report is drawn up, January 1 of the current year is entered here.
- If the report is submitted due to the creation of a business entity or its closure, then here you need to indicate the 1st day of the month following the month of this event.
On the next line there is a field in which you need to enter the number. It is filled in from left to right; if any cells are left empty, they must be crossed out.
The lower part of the report is divided into two parts; the business entity needs to fill out only the left column.
Filling out depends on who provides the completed form:
- The director himself puts down his full name, the date of submission of the document and endorses it with his personal signature;
- The entrepreneur must indicate the date of delivery and endorse it with a signature;
- If the report is submitted by proxy, you must indicate your full name trustee or company name. The delivery date is also indicated and everything is endorsed with a signature. In the bottom column you must enter information about the executed power of attorney. The power of attorney form itself is attached to the form as an attachment.
How to calculate the average number of employees
Such calculations at an enterprise are usually carried out by an accountant or personnel officer.
Since this indicator is of great importance for the organization’s activities, its calculation must be approached with all responsibility, since high accuracy of its determination must be maintained.
Indeed, based on the results obtained, the possibility of using a preferential tax regime can be determined for the company. Also, the supervisory authority has the right to double-check the correctness of the calculation at any time.
Data for calculating the indicator are selected from time recording documents, orders for hiring, dismissal of employees and other similar forms.
Most accounting computer programs calculate the indicator automatically, based on the data entered into them. But even in this case, it is recommended to double-check the calculation, as well as the sources of information.
The employee must understand the process of calculating the indicator in order to check it at any stage.
Step 1. Calculation of the number of employees on each day of the month
At this step, you need to determine the number of employees who had valid employment agreements with the business entity on each day of the month. IN given number Employees who are sick that day, are on vacation, or go on a business trip must be included.
The following people are also excluded from the calculation:
- If they implement labor activity as part-time workers (they are counted according to their main place of work);
- Performing work on;
- Employees who are on maternity leave or caring for children under 3 years of age;
- Employees who work shorter hours. At the same time, if this condition is established due to legal restrictions, then it is necessary to take them into account.
On weekends and holidays month it is necessary to accept the same number of workers as they were on the previous working day. Several nuances emerge from this - if an employee quits on Friday, then in the headcount calculation he will still be included on Saturday and Sunday.
Attention: if the company does not have a single hired employee, but has an appointed director (even if he is not paid a salary and no deductions are made), the number of 1 person is indicated for each day of the month.
Step 2. Determination of the monthly average number of full-time workers
At this step, the number of employees on each day of the month who work the whole working day is determined. This number is then divided by the number of calendar days in the calculation month.
SSCHpol=(NUMBER1+NUMBER2+…+NUMBER31)/DAYSmonth, where
SSChpo l is the average number of full-time workers per month;
NUM1, NUM2, NUM3- this is the number of full-time employees for each calendar day of the month;
DAYSmonths- the number of calendar days in the month of calculation.
The resulting indicator must be rounded according to mathematical rules to the hundredth place.
Calculation example. There are 31 calendar days in July 2017. From the 1st to the 14th, the company employed 38 people, from the 15th to the 22nd - 37 people, from the 23rd to the 31st - 41 people. Let's determine the number.
The average number of full-time employees is:
(14x38+8x37+9x41)/31 = 38.61 people.
Step 3. Determination of the monthly average number of part-time workers
To calculate this indicator, you need to determine the total number of hours worked per month by employees with part-time. If one of them had a period of vacation or illness in the month of calculation, then the number of hours for these days is set according to the previous working day.
After the number of hours is determined, the headcount is directly calculated. To calculate it, you need to divide the sum of hours worked by the product of the number of working days in a month and the standard working hours for a full day of work.
SSHhour= HOUR/NORDn*NORhour, where
SSHhour- average number of part-time workers per month,
HOUR- the number of hours worked by part-time employees in total,
NORdn- number of working days in a month
NORhour- fixed standard working hours. If a company works on a 40-hour week, then its value is 8 hours; with a 32-hour week, it is 7.2 hours.
The result must also be rounded to the nearest hundredth.
Calculation example. In July, part-time workers worked a total of 242 hours. The company operates on a 40-hour work week, with 22 working days in July.
Number calculation: 242/(8*22)=1.38 people.
Step 4. Determining the average monthly number of all employees
This indicator is obtained by adding the previously obtained number of full-time and part-time employees.
The following formula is used for calculation:
SSChmes=SSChpol+SSChh, where
SSChmes- total average number per month;
SSCHpol- monthly number of full-time employees;
RSCHhour- monthly number of employees working part-time.
The final result must be rounded to a whole number according to the requirements of mathematics. This means that a total less than 0.5 is discarded, and a total greater than this value is rounded forward to 1.
Calculation example. Using the previously obtained values, we find the number for the month:
38,61+1,38=39,99
This value should be rounded to 40.
Step 5. Calculation of the annual average number of employees
For determining this indicator for the year, you need to take the calculated values of the average number of employees for monthly periods. When calculating this indicator, it is necessary to add up all the monthly values of the average headcount and divide the resulting result by the number of months - by 12.
SSChg=(SSChya+SSChf+…+SSChd)/12, where
SSChg- indicator of the average number of employees for the year under review.
SSChya, SSChf, etc. – average headcount for January, February, March, etc.
The average headcount indicator should not include fractional numbers, therefore, according to the rules of mathematics, it must be rounded after calculation.
The legislation provides for the specifics of determining the average headcount for enterprises registered in the current year.
Attention: The peculiarity of this method assumes that for the calculation it is necessary to summarize the indicators of the average headcount only from the moment the company was opened. However, the denominator of the formula still needs to include the number of months – 12. This value is not adjusted taking into account the period of the organization’s activities.
The average headcount indicator is also used in interim reporting, which is presented for a quarter, half a year, and 9 months. To determine these values, the formula discussed above can be used.
Only the data is taken for the required number of months, and in the denominator it is necessary to set a figure corresponding to each calculation period. For example, for a quarterly headcount - 3, half-yearly - 6, 9 months - 9.
Penalty for failure to submit information about the average number of employees
The liability of an economic entity for late submission of reports containing information on the average headcount, as well as for failure to submit this form, is established by the Tax Code of the Russian Federation.
The regulatory amount of penalties that can be imposed on a business entity for violating the law and failure to submit a report is determined at two hundred rubles.
The law stipulates that these penalties may apply to the responsible employee who is entrusted with the functions of preparing and sending reports on the average number of employees to the Federal Tax Service. The fine for him can vary from 300 to 500 rubles.
Do not forget that there is also one point - if an entity is held accountable for violating deadlines or failing to submit a report on the average headcount, then the obligation to submit it still remains with it.
Important: for repeated violation regulations establish a doubling of penalties.
A report on the average number of employees (ASH) must be submitted by all organizations and individual entrepreneurs (regardless of the chosen taxation system) that had employees in the calendar year.
Newly created organizations (not individual entrepreneurs) need to submit the CHR report twice: once after creation, and the second time at the end of the year.
Individual entrepreneurs without employees, starting from January 1, 2014, must submit information on the SChR no need.
Note! 2020 was the last year in which it was necessary to submit an HFR report. From 2021, it is abolished by law of January 28, 2020 No. 5-FZ. Information on the number of employees will be transmitted to the Federal Tax Service as part of the calculation of insurance premiums.
Average headcount form
The current average headcount form valid in 2020 (download the form).
Sample of filling out the form
You can see a sample of filling out the average headcount form on this page.
The deadline for the completion of the SSR is 2020
Information on the average payroll number is submitted by:
Existing individual entrepreneurs and organizations
Newly created organizations
Not later 20th the month following the month in which the organization was created.
Penalty for failure to submit the average number
Fine for violation of the deadline, the SCR is 200 rubles. They may also additionally fine the chief accountant or the head of the organization in the amount of 300 before 500 rubles There is no penalty for providing incorrect information.
note that even after paying the fine, a report on the average number of employees will have to be submitted in any case.
Where to take the SChR in 2020
A report on the average number of employees is submitted to the tax authority:
- Individual entrepreneur - at the place of residence;
- LLC - at its location (legal address).
The address and contact details of your tax office can be found using this service.
Note: the average number of employees by location of separate units does not need to be submitted. Data on department employees is indicated in a general report for the entire organization, which is submitted to the Federal Tax Service of the head office.
Methods for filing SCR in 2020
The average number of employees can be submitted:
- In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
- By mail as a registered item with a description of the contents. In this case, there should be an inventory of the investment and a receipt, the number in which will be considered the date of delivery of the number.
- IN in electronic format via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website).
note, when submitting SCR information in paper form, some Federal Tax Service Inspectors may additionally require you to attach a file with an electronic version of the report on a floppy disk or flash drive.
How to calculate the average number of employees (formula)
Step 1. Calculate the number of full-time employees
To do this, we use the following formula:
H 1 = H m / D m
H m– the sum of the average number of employees for each day of the month (that is, it is necessary to calculate the average number of employees for each day of the month and add it up);
D m– the number of calendar days in a month.
Result no need to round.
The number of employees for a weekend or holiday is taken to be equal to the number for the previous working day.
When calculating the average headcount are not taken into account:
- External part-time workers (employees whose main place of work is another organization).
- Individuals working for GPC agreements(civil nature).
- Women on maternity or child care leave.
- Employees on study leave without pay.
If an employment and civil law contract is concluded with an employee at the same time, then he must be taken into account as one person in the calculation.
Employees working part-time work time at the initiative of the employer (probation and homeworkers), as well as workers for whom the law establishes half-holiday(including disabled people), when calculating the HRF, they are taken into account as whole units.
Step 2. We count the number of employees who worked part-time
Employees who work part-time under an employment contract (including those who did not come to work due to illness or business travel) are taken into account when calculating the CWP in proportion to time worked.
This is done according to the following formula:
Ch 2 = T total / T rd / D slave
T total– the total number of man-hours worked by these employees in the reporting month.
T rd– length of the working day, based on the length of the working week established in the organization. For example, with a 40-hour five-day work week, this figure will be 8 hours, with a 36-hour week - 7.2 hours, and with a 24-hour week - 4.8 hours.
D slave– the number of working days according to the calendar in the reporting month.
Result no need to round.
Example. The employee worked part-time (4 hours) for 22 working days per month, while the working day in the organization is 8 hours. The average number in this case will be equal to: 0,5 (88 / 8 / 22).
Step 3. Calculate the average number of employees for the calendar year
To calculate the average number of employees, it is necessary to add up the headcount indicators ( Ch 1 And Ch 2 ) for all months of the year and divide the result by 12 months.
If the result is a non-integer number, then it need to round(discard less than 0.5, and round 0.5 or more to the whole unit).
Calculation example
Initial data
LLC "Company" has established a 40-hour, five-day work week.
In 2019, from January to November, we worked on the basis of employment contracts 15 people(in December there were 11 of them left, since 4 people were laid off due to staff reduction).
For September and October, fixed-term part-time employment contracts were concluded with 5 new employees, according to which they worked daily for 4 hours.
Throughout the year, the organization employed 3 external part-time workers who are on the payroll of another company.
Calculation of average headcount
In each month (from January to November), the average number of employees working full day, was equal 15 people(external part-time workers are not taken into account in the calculation). In December, the number of such workers is 11 people.
Now let’s calculate the average number of employees who worked during the year part-time:
There were 22 working days in September and October, so the number in each of these months is:
(4 hours x 5 workers x 22 working days) / 8 hours / 22 working days = 2,5
Below is a table of the average number of employees for each month, taking into account the results obtained:
Thus, for 2019 the average number of employees is: 15 people(181 people / 12 months).
Why is the average number of tax officials needed?
The average headcount indicator is involved in the calculation of some taxes, and the method of reporting to the tax authorities also depends on it.
So, for example, individual entrepreneurs and organizations with more than 100 people in a calendar year cannot use the simplified tax system and UTII.
For individual entrepreneurs with a patent, the average number of employees for all types of activities should not exceed 15 people.
There are other situations in which the exact number of employees may be of interest to tax authorities.
How to calculate the average number of employees for 2017? What is the deadline for submitting this information about the number in 2018? Which employees should be included in the report? What form should I use to fill out this report? You will find answers to these and other questions, as well as a specific example of filling out a report form on the average headcount for 2017 in our article.
Who must submit a report on the average headcount?
Organizations and individual entrepreneurs are required to submit to the Federal Tax Service at the end of each year information on the average number of employees for the past year. However, individual entrepreneurs who did not hire employees last year do not have to submit such reports (paragraph 6, paragraph 3, article 80 of the Tax Code of the Russian Federation).
Thus, the following are required to submit a report to the tax office on information about the average headcount in 2018:
- all organizations, regardless of whether they have employees;
- Individual entrepreneurs who hired at least one employee under an employment contract in 2017.
Deadline for submission of information in 2018
Information on the average headcount for 2017 must be submitted to the Federal Tax Service no later than January 20, 2017. However, this will be a Saturday - a day off, so the transfer rule to the next working day automatically applies.
Thus, you need to submit information by 01/22/2018 inclusive:
Note that after the New Year and Christmas holidays, most people go to work on January 9, 2018. In this regard, see "".
Thus, after returning to work in January 2018, accountants will have 10 working days to fill out and submit reports on the average number of employees. Moreover, this information can be submitted directly on January 22, 2018 - this will not be considered a violation (paragraph 6, paragraph 3, article 80 of the Tax Code of the Russian Federation).
Keep in mind that for each working day of the month, the payroll should include both employees present at their workplaces and those absent. For example, for the following reasons:
- are on sick leave;
- sent on a business trip;
- are on regular paid leave;
- are on vacation at their own expense;
- received a day of rest for working on a day off;
- work from home.
On a weekend or holiday, the payroll number is considered equal to the number for the previous working day.
The average headcount for 2017 does not include:
- external part-time workers;
- persons with whom civil contracts have been concluded;
- women on maternity leave;
- persons on parental leave.
Therefore, these persons should not influence the indicators for calculating the average number of employees, which must be submitted no later than January 22, 2018.
Here is an example of calculating the average number of employees for 2017, which must be submitted no later than January 22, 2018.
Read also Businesses will be exempt from mandatory submission of accounting reports to Rosstat
The accountant of Guru LLC, based on data on the number of employees for the period from January to December 2017, determined the average number of employees for 2017. For these purposes, he established the average number of employees for each month of 2017:
| Month | Average headcount, people. |
| January | 11 |
| February | 11 |
| March | 12 |
| April | 12 |
| May | 11 |
| June | 16 |
| July | 16 |
| August | 17 |
| September | 16 |
| October | 19 |
| November | 22 |
| December | 22 |
After this, the accountant summarized the average headcount data for each month of 2017 and divided the amount by 12 months. The average number of employees for 2017 was 15 people:
(11+11+12+12+11+16+16+17+16+19+22+22) / 12 = 15
This indicator must be indicated in the report, which must be submitted no later than January 22, 2018. Please note: if an organization or individual entrepreneur was created in 2017, then when calculating, you still need to divide by 12 months.
If, when calculating the average headcount for 2017, you get a fractional number, then it should be rounded:
- if after the decimal point there is a number “5” or a number greater value, one is added to the integer, and the decimal places are removed;
- If there is a digit “4” or a smaller digit after the decimal point, the integer is left unchanged, and the decimal places are removed.
What form should I use to submit the calculation in 2018?
After the accountant has calculated the average headcount for 2017, the final figures need to be transferred to the report.
Information on the average headcount must be filled out no later than January 22, 2018 using the form approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174. This rule applies to both organizations and individual entrepreneurs. Both the first and second must use this form of the form.
One of the important indicators that must be regularly determined is information on the average number of employees. First of all, on its basis, an economic entity is assigned to one of the business groups, in accordance with the number of people working there. Therefore, the payroll number is indicated on many reports submitted to the Federal Tax Service and statistical authorities.
Average headcount is information about the average number of employees working in a company in a certain period of time.
This indicator must be calculated for each business entity that attracts employees. Moreover, when determining it, you can take completely different periods of time - one month, three (quarter), the whole year, etc.
However, despite the period for which the calculation must be made, the same methodology is used for all cases.
Attention! Entrepreneurs do not have to send information about the average number of employees. However, this rule only applies if the individual entrepreneur does not attract hired employees. This provision came into force in 2014.
One of the main ways to use the indicator is to divide business entities by their size. The average number is one of the criteria that allows the application of preferential tax regimes provided for by law. It is also used to calculate many other important statistics. For example, average salary.
Deadlines for submitting the average headcount report in 2018
Based on the situation in which the headcount report is submitted, three deadlines are distinguished:
- On general principles for existing organizations and entrepreneurs - until January 20 of the reporting year. If this date falls on a weekend or holiday, then the change is moved forward to the next working day; Thus, in 2018, the form must be submitted by January 22.
- The average number of employees when opening an LLC is also required to be calculated, as for long-established ones. Only in this case, according to the law, it is necessary to make calculations and provide information before the twentieth day of the month following the entry of information into the Unified State Register of Legal Entities. After this, new organizations must submit information on the average number of employees at the end of the year on a general basis. Thus, the KND form 1110018, containing the average number, is submitted by them twice in the first year.
- If a business is closed or legal entity- the report must be sent on the day of exclusion from the register.
Where are the reports submitted?
The legislation determines that a report on the average headcount of an organization is submitted to the Federal Tax Service that operates in the place of its location. If the company consists of external divisions or branches, then all data is combined into one report, which is sent by the parent company.
Entrepreneurs who have employees must send a report, form KND 1110018, to their registered or registered address.
Important! If an entrepreneur is engaged in activities on the territory of a different Federal Tax Service than the one where he was registered, then he still needs to submit information about the average number at the place where he received registration documents.
Methods for submitting information
This report can be generated and sent either on paper or using special computer programs.
There are several ways in which you can send a report to the Federal Tax Service:
- Submit a completed paper form to the inspector yourself, or ask your representative, for whom the appropriate power of attorney has been issued. In this case, the report itself must be drawn up in two copies, one of which is marked with acceptance, and the second remains with the Federal Tax Service;
- By means of a registered letter with the described attachment;
- Using a special telecom operator in electronic form. This method requires a qualified electronic signature.
In some regions, when submitting a paper version, the inspector also asks to provide a flash drive with the report file recorded on it.
Form and sample report on the average number of employees according to KND form 1110018 in 2019
2019 free download in Word format.
How to fill out a report on KND form 1110018
Entering data into the report form KND 1110018 is simple. However, it is first necessary to calculate the average number indicator itself. More details on how to make the calculation are described below.
At the top of the form, the TIN and KPP of the subject submitting the form, as well as the page number, are affixed. Since this is a title page, “001” is placed here.
If the report is filled out by an organization, then its TIN contains only 10 digits, and the remaining two blank cells at the end must be crossed out. Entrepreneurs do not have a checkpoint code - they do not fill out this field and also cross it out.
Below is the full name of the organization or full name. entrepreneur. This must be done without abbreviations.
The next step The date on which information about the number is submitted is recorded:
- If the report is submitted as planned, then it is usually entered on January 1 of the year in which the form is submitted.
- If this happens due to creation or liquidation, then the 1st day of the month that follows the month of organization (liquidation) is indicated here.
Below, under the date, the population indicator is written. Extra cells are crossed out.
- If it is submitted by the manager himself, then his full name is recorded, the date of departure and the personal signature of the manager are indicated;
- If the report is submitted by an entrepreneur, he puts his signature and the date of sending, while the full name in the field is not filled in;
- If the report is sent by a representative, then full name must be entered. persons, or the name of the organization, signature and date of filing. Also below are the details of the power of attorney for submitting the report. It must be attached to the report as an attachment.
How to calculate the average number of employees
Typically, an accountant is involved in determining this indicator at an enterprise, or personnel worker.
Due to the fact that the average number is of great importance, its calculation must be approached responsibly to ensure maximum accuracy of the calculation. After all, on its basis the right to use preferential treatment will be determined, for example. In addition, the regulatory authority itself can double-check it.
Initial information for calculation must be obtained from documents on recording working hours, issued orders for the hiring, transfer, dismissal of employees and others.
Computer programs for maintaining personnel or accounting make it possible to make calculations automatically. However, in this case, you still need to check the sources of information used in this case.
Step 1. Calculate the number for all days of the month
At the first stage, the responsible employee must determine the number of workers who performed job responsibilities in the company every day of every month. For a working day, this indicator is formed from the number of people with whom labor agreements have been concluded on that day, including all those who are on sick leave or on leave.
The following are excluded from the calculation:
- Part-time employees for whom this is not their main place of work;
- Performing work under contract agreements;
- Employees who are on maternity leave or maternity leave;
- Employees whose signed agreement provides for reduced working hours. However, if a short day is defined at the legislative level, then such an employee must be included in the calculation.
For weekends and workdays, the number of employees on that day is taken according to the number of employees on the workday preceding it. This means that if the employment agreement was terminated on Friday, then this employee will still participate in determining the average number on Saturday and Sunday.
Attention! If the organization on that day did not have a single employee with a valid labor agreement, then the number for him is taken as “1” - in any case, it is necessary to take into account the director, who is enshrined in the registration documents, even if his salary is not accrued.
Step 2: Determine the number of full-time employees for each month
This rate is calculated by adding the number of workers who have contracts for each day of the month and then dividing the result by the total number of days of the month.
WorkP=(Day1+Day2+..+Day31)/Number of days of the month,
Where D1, D2, etc. – the number of registered employees on each day of this month.
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For example: There are 30 days in a month. From the 1st to the 14th, 21 people worked, from the 15th to the 21st - 18 people, from the 22nd to the 31st - 19 people.
The number of employees for this month will be: (14x21 + 7x18 + 10x19)/31 = 19.67 people.
Attention! According to the calculation rules, the final result must be rounded to the second digit after the decimal point.
Step 3: Determine the average number of part-time employees
First of all on at this stage The number of hours attributable to the work activity of part-time workers per calendar month is considered. In this case, the rule applies that the number of hours on vacation or sick leave is equal to the number of hours on the previous day of work.
After this, you can calculate the average number of such employees. For this purpose, the value obtained above must be divided by the number of hours of work for this month, which is defined as the product of days of work by working hours.
WORKHOURS=HOUR/(WORKDAYS*WORKHOURS), Where
RABch - average number of part-time workers;
HOURS - the number of hours actually spent on work by part-time workers.
RABDN – number of days of work in a month (norm);
WORKING HOUR - the duration of a full working day. For a 40-hour week this figure is 8 hours; for a 32-hour week it is 7.2 hours.
For example. Ivanova I.P. I worked in July 2017 for 15 days, 7 hours each. The company has a 40-hour work week, the norm of working days in July 2017 is 21 days.
Calculation of average headcount:
(15*7)/(21*8)=0,63
In this case, the resulting value must be rounded to hundredths using the rules of mathematics.
Step 4. Calculation of the number of all employees per month
The average number of all employees is determined by summing the obtained values of the average number of employees for each type.
The determined result will need to be rounded to a whole number, taking into account the rule according to which the fractional part up to 0.5 is discarded, and above 0.5 is counted as 1.
RABM=RABP+RABch, where
RABM - average number of employees per month;
RABP - average number of full-time employees;
RABCH - the average number of part-time employees.
For example. Based on these previous examples, we determine the average number of employees per month:
19,67+0,63= 20,3
After rounding, the result will be 20.
Step 5. Calculate the average number of employees for the entire year
The annual figure is formed on the basis of the data obtained on the average headcount for each month of the year.
For this purpose, you need to add the average number of employees of the company for each month and divide by 12.
RABG=(RABM1+RABM2+…+RABM12)/12, Where
RABG – average headcount for the year
RABM1, RABM2, etc. – average number for January, February, etc.
The resulting result is rounded according to the rules of mathematics.
The peculiarity of this calculation is that if the company began operating not at the beginning of the year, but, for example, in July, then the divisor in the formula will still be the number 12.
Attention! Often, in addition to the annual average number, it is necessary to determine the quarterly or average number of employees for six months. This algorithm for calculating this indicator is used, only the indicators for the required number of months are summed up, and the resulting total is divided by the corresponding number of these periods.
Penalty for failure to submit information about the average number of employees
Tax law establishes administrative liability if KND form 1110018 was sent in violation established deadlines, or not submitted at all.
A business entity faces a fine of 200 rubles for failure to timely submit a report to the Federal Tax Service.
There is also a punishment for the responsible person in the organization for drawing up and submitting the report, who violated the deadline for sending the report. For him, the fine can vary from 300 to 500 rubles.
At the same time, it is necessary to take into account that the application of penalties to violators does not relieve the company of the obligation to send a report on the average number to the tax office.
Attention! The norms of the Tax Code of the Russian Federation provide for repeated failure to submit this report to punish both the company and its responsible persons with double fines.
The zero form of information on the average number of employees is a report reflecting information that the company or individual entrepreneur does not have hired employees. Do I need to fill out and submit it at the end of the year and when creating and reorganizing an enterprise?
In what cases is it necessary to provide information?
Information on the number of personnel for the year is submitted to the tax authority annually, no later than January 20 of the current year. This is a requirement established in accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, applies to both organizations and individual entrepreneurs. In addition, the NFR indicator is calculated in the following cases:
- when filling out the field of the same name on the RSV-1 Pension Fund form;
- when filling out the “number of employees” field of form 4-FSS;
- when calculating the amount of income tax paid at the location separate division(Clause 2 of Article 288 of the Tax Code of the Russian Federation);
- when submitting declarations to the tax authority in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation).
Can the number of employees be zero?
In practice, it is not so uncommon that the average number of employees is zero - if a legal entity or individual entrepreneur has no employees. But disputes often arise as to how legal it is in these cases to submit information about the average number of employees if there are 0 people on staff. This is due to the lack of a common understanding of how to evaluate individual, acting as an individual entrepreneur: as an employee? Similar doubts apply to a person heading an enterprise without staff. Let's analyze each of these situations separately and find out when information about the average number of employees is submitted (zero form).
Individual entrepreneur without employees
Currently, the position of the legislative bodies regarding individual entrepreneurs without employees is becoming unambiguous and boils down to the fact that an individual entrepreneur, being an employer, does not have the right to perform this function in relation to himself. This point of view is reflected in the letter of Rostrud dated February 27, 2009 No. 358-6-1 and in the letter of the Ministry of Finance of the Russian Federation dated January 16, 2015 No. 03-11-11/665. Thus, an individual entrepreneur does not have the right to regard himself as a staff member when submitting reports. This is explained by the fact that the legislation does not provide for the conclusion of a bilateral agreement, which is employment contract(Article 56 of the Labor Code of the Russian Federation), with yourself. Accordingly, the law does not allow an individual entrepreneur to assign himself the payment of wages. At the same time, the requirements that individual entrepreneur a form of information about the zero average number of employees was submitted, which is not included in the Tax Code.
If the LLC has no employees
If a legal entity has no employees, there are two options. In the first option, a person who is not the founder holds the position general director, has an employment contract with the company and receives wages. In this case, the director is the only employee of the enterprise, and therefore, the zero average headcount of the LLC does not apply. In the second option, the founder independently performs the functions of a director. Opinions vary on this matter. From point of view Federal service regarding labor and employment, the founder of the organization is not its employee, since an employment contract cannot be signed by one person both on the part of the employee and on the part of the employer (letter of Rostrud dated 03/06/2013 No. 177-6-1). This means that zero reporting is submitted.
However, this opinion has opponents, based on the fact that, from a legal point of view, in this case the employment contract is not concluded with oneself, but between a legal entity and an individual.
Conditions and deadline for submission
In accordance with the requirements of the Tax Code of the Russian Federation, information on the number of employees per last year All enterprises apply, regardless of whether their staff works for them or not (clause 3 of Article 80 of the Tax Code of the Russian Federation). Individual entrepreneurs submit reports only if they hired employees last year. For both employers, the deadline for providing information to the tax authority is no later than January 20 of the current year. Enterprises created after the expiration of the specified period are not exempt from this obligation. The zero average number of employees when opening an LLC is reflected in the report, which is submitted “no later than the 20th day of the month following the month in which the organization was created (reorganized)” (Clause 3 of Article 80 of the Tax Code of the Russian Federation). A similar requirement applies in case of reorganization of an enterprise that occurred after January 20.
Report form
The corresponding form, called form KND 1110018, was approved by order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174. Average number of employees (zero reporting) is a form that is quite simple to fill out. First of all, it contains information about the taxpayer (TIN, KPP, name of the tax authority, name of the organization or full name of the individual entrepreneur). Then the date for which the NFR indicator is calculated and, in a separate column, its value in whole units is indicated. The date of submission of the report to the tax authority is indicated in the lower left part of the document.
The form is signed by the head of the organization or individual entrepreneur. If necessary, a representative of the taxpayer has the right to sign if he has the appropriate power of attorney.
