A sample of information about the average number of employees. Information on the average number of employees: form

The form "Information on the average number of employees" is filled by the company's accountant in order to reflect statistical data, as well as for calculating taxes. It is the first report to be submitted at the beginning of each new year.

Information on the average number of employees: form, regulatory framework

According to Art. 80 of the Tax Code, this document is compiled and submitted before January 20. For accountants, a special standard form has been developed, the columns of which require the information received during the year.

The average number of employees (the sample of filling is suggested in the photo below) is calculated even when the enterprise does not use hired labor.

To exclude misunderstanding and clarifying questions, the Ministry of Finance published an explanatory letter. You can submit a report either electronically or in paper form. An accountant working in an enterprise with a staff of up to one hundred people is allowed to choose the type of filing of the document at his own discretion. If the number of employees exceeds this threshold, the document should be sent electronically.

Administrative Responsibility

The accountant should carefully read the rules of filling out the form "Information on the average number of employees". The form, the form of which is presented above, is a compulsory report, and its untimely submission threatens the enterprise with a fine. Despite the small amount of collection, there is no reason to delay. In the event that the tax service does not receive information on the average number of employees (the form can be seen in the photo above), its employees have the right to recalculate taxes and refuse to give the company any benefits. They may require the payment of additional taxes, fines and penalties. At the same time, the accountant will still need to work hard to compile reports on the average number of employees for the year and submit the missing document. Thus, the most rational is the timely reduction of all data and the completion of the report.

How to calculate the average number of employees per year?

Employees of large enterprises significantly facilitate the life of various automated systems for personnel accounting. These programs count all the indicators themselves and report them.

Accountants of small firms are compelled to carry out this work independently. The basis for calculating the average number becomes the daily recording of the number of staff. These figures should correspond to those listed in the time sheets.

Also important is information about who was hired, fired, transferred to another position, sent on leave or on sick leave. All these data are drawn from orders, employee's personal cards, payrolls or from other working documents.

List of categories of employees, which are necessarily taken into account in the calculation of the SSF

In order to receive and pass on to reliable tax information, the accountant includes the following employees in the calculation:

1. People who came to the workplace.
2. Those who were not in connection with specific circumstances.
3. Employees on a business trip (if they continue to be paid salaries).
4. Ill workers who have sick leaves.
5. Workers who have been engaged in the performance of state or municipal duties.
6. Working full-time and part-time.
7. Newbies passing the trial period.

The sample of filling in information on the average number of employees (SSH) can significantly speed up the process of drawing up a report. The order of Rosstat suggests a formula for calculating the desired indicator for the year:

SSH (annual) = SSH (January) + SSH (February) + ... + SSF (December) / 12

In the event that the enterprise is not operating from January, the total amount of SSH is still divided by 12.

Monthly indicator

Another principle of counting is used to calculate the SSH for one month:

MSS (monthly) = SSH (full-time employees) + SSH (employees who have worked part-time workdays).

To find out how many people are employed throughout the day, you should perform the following calculations:

SSH (full-time) = SSF (on the first day of the month) + SSF (for the second number) + ... + SSF (for the last number) / 28 (29, 30, 31). You need to divide by the number of days in a month.

How to calculate the average number of employees per quarter:

SSH (quarterly) = SSH (first month of the quarter) + SSH (second month) + SSF (third month) / 3

The last indicator (quarterly) may be demanded by extrabudgetary funds.

Who is considered when counting the SSF

In order to correctly calculate the indicators, the accountant should use data on employees taken under labor contracts, those that work on a permanent or temporary basis, as well as those employed for seasonal work. Must take into account people who are in the workplace, and those who are not. Those who have been registered simultaneously on the basis of labor and civil law contracts are considered for one employee.

Weekend MCOs are counted on previous days.

What to do with employees who work part-time?

The sample of filling in the information on the average number of employees, shown at the beginning of the article, contains only one figure (10) in a column with the same name. Here all workers engaged in the labor process at a particular enterprise are considered. If people working full-time are more or less clear, then with the calculation of employees of a different category there may be difficulties.

MPS per month (part-time employees) = number of man-hours per month or length of the working day of this category of employees / number of days worked.

In this case, the usual length of the working day (with a five-day week) will be:

• If fulfilled 36 hours / week - 7.2 hours.
• At 24 hours / week - 4.8 hours.

An incomplete day is mandatory for persons under 18, women breastfeeding, disabled people, workers in hazardous production.

In the case where the SSF is a fractional index, it is rounded, following the mathematical rules: if the number after the decimal point is less than five, round to the previous one, if more - to the next.

In order to avoid mistakes in the future and to make it easier for yourself, it is worth leaving the calculations made once and using them as an example of filling information on the average number of employees.

Employees who are not included in the calculation of the SSF

There are employees who can not be included in the staff when writing a report on the SSH. Among them:

1. Workers who carry out assignments at home.
2. People who carry out a special task in their specialty (for example, abroad, without preserving ZP).
3. Employees who take courses to improve their qualifications.
4. Those who are temporarily at the given enterprise, but are listed on the other.
5. Students who practice in this organization.
6. Workers sent on vacation or on weekends.
7. Women in the decree.
8. Employees taken to the firm to replace other employees.
9. Employees who are citizens of another state.

Let's talk about external and internal part-time workers

External part-time workers are those people who enter the staff of several enterprises. In fact, they are considered employees of one organization, while in others they can perform any work. At the same time their working day at other firms will be incomplete (about four hours a day). Their participation in the calculation of the SSF is calculated using the formula (it is given in the next subsection).

Internal part-time employees are employees of a particular firm, performing not only their direct duties, but also additional work. To correctly calculate the SSF, the accountant takes into account the number of hours worked by them.

Calculation of the SSF of external part-time workers

It is necessary to summarize the calendar days and the number of employees employed during this period. Then determine the SSF of people who were not at the company on working days. Thus, the total number of employees who are not fully employed in this period is received.

It will be easier for an accountant to work if he makes up an example of filling out information on the average number of employees and will use it as a template.