How is the average number of employees calculated. Average and average headcount: where they are used and how they are calculated. Data format for calculation

As soon as 2016 ends, calculate the average headcount for 2016. You will need this indicator to submit a report on the average headcount, as well as to find out if you can continue to work on the simplified tax system. Indeed, under the simplified tax system, the average number of employees cannot be more than 100 people. And the average number of employees is calculated on the basis of the average number of employees. In addition, you will need headcount indicators for reports 4-FSS and RSV-1 PFR. How to calculate the average headcount for 2016, we will tell further.

See also: Average headcount in 2017: who rents, form, calculation example

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Calculation procedure

The procedure for calculating the average number of employees in 2016 is given in the Instructions approved by Rosstat Order No. 428 dated October 28, 2013 (hereinafter referred to as the Instructions). Calculate the average headcount using the following formula (clause 81.7 of the Instructions):

If yours registered in 2016, apply this formula as well. Only in the months before registration, use the average number of employees equal to 0 (paragraph 81.10 of the Instructions).

The monthly average is determined as follows:

The average number of full-time employees is calculated by the formula:

Include in the headcount employees who have concluded employment contracts, as well as those who perform permanent, temporary or seasonal work for one day or more (paragraph 79 of the Instructions). The payroll for each calendar day includes both actually working citizens and those absent from work for any reason, such as illness. A complete list of persons included in the payroll is specified in paragraph 79 of the Instructions.

But the persons who do not need to be included in the calculation are listed in paragraphs 80 and 81 of the Directives. These are part-time workers, persons who have concluded work contracts and some others.

If you have part-time employees, then to determine the average headcount, you need to calculate the total number of person-days that such employees worked. This indicator is calculated as follows:

Please note: the standard length of the working day depends on the accepted number of working hours per week. For example, if a five-day working week with a total duration of 40 hours is established, then the standard working day will be 8 hours (40 hours: 5 days).

Calculation example

Salyut LLC was registered on December 1, 2016. The organization has a 40-hour five-day working week (working day length - 8 hours). The list number of employees working under a full-time employment contract was:

• from December 1 to December 20 - 68 people;
• from December 21 to December 31 - 96 people.

In addition, one employee was hired on December 5 on a reduced working day. In December, he worked 15 days for 4 hours. There are 22 working days in December.

We will show how an accountant calculates the average headcount for 2016.

For January - November 2016, the average number of employees is zero.

For December, the average number of employees who have a full schedule is 77.94 people. [(68 people x 20 days + 96 people x 11 days): 31 days].

The average number of employees who have a part-time work schedule for December is 0.34 people. (4 man-hours x 15 days : 8 hours : 22 days).

Thus, the average number of employees of Salyut LLC for 2016 was 7 people. [(77.94 people + 0.34 people): 12].

The average headcount can be determined on the basis of daily accounting of the headcount of employees. The source of information about it is usually the forms approved by the Decree of the State Statistics Committee of Russia dated 01/05/2004 No. 1. The headcount for each day must correspond to the time sheet (forms and), on the basis of which it is determined who came and did not come to work. The indicator is specified on orders for hiring (), transferring employees to another job (), granting leave (), termination of the employment contract (). Information can be gleaned from a personal card (), payroll () and other documents on personnel records, working hours and settlements with personnel for remuneration. And also you can familiarize yourself with the topic of calculating the cash limit sample.

The list of persons who are not taken into account when calculating the average headcount

To determine the average number of workers who worked part-time, you need to find out the total number of person-days worked by these workers. The indicator for each employee is calculated as follows:

The resulting number of man-days worked by an employee must be multiplied by the number of days worked in a month.

The standard length of the working day depends on the accepted number of working hours per week. This follows from paragraph 81.3 of the Directives. For convenience, we have given the figures in Table. 2 below. For example, with a five-day working week with a total duration of 40 hours, man-hours must be divided by 8.

Working hours in hours

Once the number of man-days has been determined, the average number of part-time workers can be calculated.

The average number of employees is a parameter used in statistical accounting. It is also used for tax control.

Business executives or accountants, faced with the calculation of the average number of employees for the first time, ask various questions. The article will discuss some of them. How to submit a report? What are the deadlines for this? What formulas apply? Do all categories count or are there exceptions? Having answered the questions posed, the accountant will accurately calculate the indicator and provide timely reports to the regulatory authorities.

What is it and why is it needed

The average number of employees (AMS) is a report submitted to the Federal Tax Service by January 20 of the year following the reporting year.

Shipping takes place annually. These provisions are enshrined in the Tax Code of the Russian Federation (Article 80, paragraph 3).

If the TSS for the previous year was more than 100 people, the report is submitted only electronic. Companies provide reporting regardless of the number of employees.

If you do not submit a report on the average number of employees, then this threatens with penalties. The fine will be 200 rubles (Tax Code of the Russian Federation, paragraph 1, article 126), and the director or chief accountant will face a fine of 300-500 rubles. The fine is small, but the company, due to the lack of data on the TSS, may lose tax benefits or taxes will be recalculated, that is, there will be: its additional accrual, penalties and fines will follow. After paying the fine, the company is still required to report on the number of employees.

Where information on the average number of employees is used:

Completing reports:

• RSV-1;
• 4-FSS;
• form N PM;
• form N MP (micro).

Claiming or getting benefits:

• income tax;
• the right to apply the simplified taxation system;
• property tax;
• land tax.

Employee Accounting

• external part-timers (counted separately);
• concluded a civil law contract;
• working abroad (without pay);
• founders who do not receive wages;
• lawyers;
• military personnel on duty;
• who have applied for resignation;
• stopped work without notifying management;
• who are on parental leave;
• in maternity leave;
• working under a student agreement, who are paid a scholarship;
• out-of-work students.

In the SSC of personnel, those actually working and absent for various reasons are taken into account. Whole units of employees that are taken into account in the headcount:

• come to work;
• not working due to downtime;
• on business trips (including abroad)
• sick (in accordance with the sick leave);
• performing public duties;
• part-time workers;
• working during the probationary period;
• homeworkers;
• having titles;
• students with a break from work while maintaining wages;
• student interns, subject to admission to the position;
• who are on study leave with their wages saved;
• who are on regular annual or additional holidays;
• having a day off;
• replacing absent employees;
• on leave without pay;
• participating in strikes;
• citizens of other countries working on the territory of the Russian Federation;
• working on a rotational basis;
• those who did not show up for work due to absenteeism;
• under investigation.

Citizens for whom a reduced work schedule is fixed on the basis of Russian legislation are not related to the item “employed on a part-time basis”. These include:

• citizens under 18;
• employees working in hazardous and chemical industries;
• female employees for whom feeding breaks are approved;
• women employed in rural areas;
• disabled people of 1 and 2 groups.

Several points should be taken into account:

• An employee who receives remuneration for work, being at 0.5 rates or two (the number is not important), is counted as a whole unit (1 person).
• An employee who is an internal part-time worker is counted as 1 person.
• An employee working under a civil law contract, as well as being on the staff of the same organization (under the main contract), is counted as 1 person.
• A part-time employee at the initiative of the employer counts 1 person.

Calculation of the average number of employees

Per month

AMS of personnel for the reporting period is an average indicator, which is based on the average headcount for all months. It is necessary to calculate the AMS for each month of the required period.

Calculation formula:

Monthly FDS = Full day FDS + Partial day FDS

The parameter for employees who work full time is not difficult to determine. This is done according to the following formula:

Full day MF = Total MF / Number of calendar days

The FV of part-time employees is calculated differently. First, the total number of man-days worked by employees is calculated. This parameter must be multiplied by the number of calendar (worked) days. The days that the employee was absent (sick leave, absenteeism, vacations) are taken as the number of hours of the previous working day:

Number of man-days = Hours worked / Working hours standard

The formula for calculating the average number of part-time workers is as follows:

Partial day AMS = Sum of man-days / Number of calendar days

Table on the standard length of the day:

As the headcount for weekends and holidays, this indicator is taken for the previous working day.

Calculation example

At Omega, six employees were employed part-time in April:

• five employees worked 2 hours a day, each of them for 22 working days. They are taken into account for each working day as 0.25 people (2 hours with the established standard for a 40-hour week of 8 hours);
• one worker worked 6 hours a day for 22 days. This worker is counted as 0.75 persons (6 hours against the standard for a 40-hour week 8 hours);
• the average number of part-time employees was 2 people (0.25 * 22 + 0.25* 22 + 0.25 * 22 + 0.25 * 22 + 0.25 * 22 + 0.75* 22) / 22 workers days in April).

Total employees who are employed in the company full time 28 people.

In this case, the calculation of the average number of employees per month will be 30 people = 28 + 2.

For the quarter

Quarterly AMS of employees is obtained by adding the average number of employees for the months of work that are included in the quarter and dividing by 3 (months). Here is the formula:

AMF quarter = (AMF month 1 + AMF month 2 + AMF month 3) / 3

Example

Omega had an average headcount of 491 in April, 486 in May and 499 in June. The average headcount for Q2 was 492 ((491 + 486+ 499) / 3).

In the case of incomplete work per quarter, the AMS is determined by summing up the months of operation in the quarter and dividing by 3.

In a year

The annual AMS of employees is obtained by adding up the average number of employees for the months of work and dividing by 12 (months). Let's put it in the form of a formula:

G annual AMF = (AMF month 1 + AMF month 2 + AMF month 3 + … + AMF month 12) / 12

If the company functioned for less than a full year (for example, it was created in March), then the AMS of employees is calculated as the sum of the average headcount for each month of work, divided by the same 12 months.

Calculation example

The company "Omega" had an average number of employees:

• January - did not function
• February - 20
• March - 23
• April - 30
• May - 32
• June - 34
• July - 36
• August - 45
• September - 42
• October - 42
• November - 38
• December - 42

The average headcount is 31 people: (0+20+23+30+32+34+36+45+42+42+38+42) / 12. This result was obtained because we added up all the average payrolls for the specified period and divided by 12 months.

In the same way, you can calculate the AMS for half a year or nine months:

Half year AMF = (AMF month 1 + AMF month 2 + AMF month 3 + … + AMF month 6) / 6

9-month AMS = (AMS month 1 + AMS month 2 + AMS month 3 + … + AMS month 9) / 9

How to round

Sometimes, when calculating the SCH, a non-integer number may be obtained, in which case the number is rounded off. The report to the IFTS does not imply the presence of tenths or hundredths. Correct rounding would be:

• if 5 or more is received after the decimal point, the number before the decimal point is increased by one.
• if a digit less than 5 is received after the decimal point, the number remains the same, the fractional part is omitted.

Calculation for PFR and FSS

To provide information to the Pension Fund (RSV report 1) and the Social Insurance Fund (4-FSS), it is also required to indicate the average number. The calculation differs in that it takes into account external part-time workers and employees working under civil law contracts.

The article considered examples and provided formulas for calculating the average number of employees. The nuances that are taken into account when calculating, the difference between reports in the PFR and the FSS and the IFTS are explained in detail. Thus, it is easy for an accountant with any level of training to calculate the average number of employees in his organization.

Video - explanations on the procedure for submitting information about the average headcount:

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

We count the payroll for the month

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

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

Here is a calculation of the average number of employees:

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

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

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

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

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

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

Calculation of NFR for the reporting period

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

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

The payroll of the enterprise for 2018 changed slightly:

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

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

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

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

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

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

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

Accounting for part-time work

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

For this you need:

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

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

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

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

FEDERAL SERVICE OF STATE STATISTICS

ON THE APPROVAL OF INSTRUCTIONS
FOR COMPLETING THE FORMS OF THE FEDERAL STATISTICAL
OBSERVATIONS N P-1 "INFORMATION ON PRODUCTION AND SHIPPING
GOODS AND SERVICES", N P-2 "INFORMATION ON INVESTMENTS
IN NON-FINANCIAL ASSETS", N P-3 "INFORMATION ON FINANCIAL
STATE OF THE ORGANIZATION", N P-4 "INFORMATION ON THE NUMBER
AND WAGES OF EMPLOYEES", N P-5 (M) "MAIN
INFORMATION ABOUT THE ACTIVITIES OF THE ORGANIZATION"

(EXTRACT)

Filling in information about the number of employees,
payroll, hours worked
and social benefits

75. Column 1, lines 01 to 11 shows the average number of employees of the organization, which includes:

average number of employees,

the average number of external part-timers;

the average number of employees who performed work under civil law contracts.

76. The average number of employees per month (column 2, lines 02 to 11) is calculated by summing the number of employees on the payroll for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the month.

The number of employees on the payroll for a day off or a holiday (non-working) day is taken equal to the number of employees on the payroll for the previous working day. If there are two or more days off or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.

The calculation of the average number of employees is made on the basis of daily accounting of the payroll number of employees, which should be specified on the basis of orders for the admission, transfer of employees to another job and termination of the employment contract (contract).

The number of employees on the payroll for each day must correspond to the data of the time sheet of employees, on the basis of which the number of employees who came and did not show up for work is established.

77. The average number of employees is calculated on the basis of the payroll, which is given on a certain date, for example, on the last day of the reporting period.

The indicator can be filled with one decimal place.

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

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:

a) those who actually came to work, including those who did not work due to downtime;

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

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

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

e) employed on a part-time or part-time working week, as well as those accepted at half the rate (salary) in accordance with an employment contract or staffing table. In the headcount, the specified employees are taken into account for each calendar day as whole units, including non-working days of the week, due to employment (paragraph 79.3 of these Instructions).

Note. This group does not include certain categories of employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, in particular: employees under the age of 18; workers employed in work with harmful and dangerous working conditions; women who are given additional breaks from work to feed their children, women working in rural areas; women working in the regions of the Far North and equivalent areas; employees who are disabled people of groups I and II;

f) hired with a probationary period;

g) those 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;

h) employees with special ranks;

i) sent away from work to educational institutions for advanced training or acquiring a new profession (specialty), if they retain their wages;

j) temporarily hired from other organizations, if they do not retain their wages at the place of their main job;

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

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

m) students 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 in accordance with the legislation of the Russian Federation (clause 79.1 of these Guidelines);

n) those who were on annual and additional holidays provided in accordance with the legislation, the collective agreement and the labor contract, including those who were on vacation with subsequent dismissal;

o) 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;

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

c) who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave (clause 79.1 of these Guidelines);

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

s) who were on leave without pay, regardless of the duration of the leave;

t) who were idle at the initiative of the employer and for reasons beyond the control of the employer and the employee, as well as on unpaid leave at the initiative of the employer;

u) who took part in strikes;

v) who worked on a rotational basis. If organizations do not have separate subdivisions in the territory of another subject of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which labor contracts and civil law contracts are concluded;

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

w) absenteeism;

y) who were under investigation before the decision of the court.

78. The following employees are not included in the headcount:

a) employed concurrently 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). At the same time, an employee who is on the payroll of the organization and performs work on an internal part-time basis is counted once at the place of the main job, and the payroll shows the amount of wages, taking into account part-time wages;

b) performed work under civil law contracts;

Note. An employee who is on the payroll of an organization and has entered into a civil law contract with the same organization is counted in the payroll and average headcount once at the place of the main job, and the wages accrued to him under an employment contract and a civil law contract - in column 8 (wage fund of employees on the payroll);

c) recruited to work in accordance with special contracts with state organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and taken into account in the average number of employees (clause 79.2 of these Guidelines);

d) transferred to work in another organization, if they do not retain their wages, as well as sent to work abroad;

e) sent by organizations to study in educational institutions with a break from work, receiving scholarships at the expense of these organizations; persons with whom a student contract for vocational training has been concluded with the payment of a scholarship during the period of apprenticeship;

f) who have submitted 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;

g) the owners of this organization who do not receive wages;

h) members of the cooperative who have not concluded labor contracts with the organization;

i) lawyers;

j) military personnel in the performance of military service duties.

79. When determining the average number of employees, the following should be kept in mind.

79.1. Some employees on the payroll are not included in the average headcount. These workers 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 hospital, as well as on parental leave (except for those working part-time or at home with the preservation of the right to receive state social insurance benefits);

Employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation;

79.2. Persons who are not on the payroll and recruited to work under special contracts with state organizations for the provision of labor force (military personnel and persons serving sentences in the form of imprisonment) are counted in the average number as whole units by the days of attendance at work.

79.3. Persons who worked part-time in accordance with the employment contract, staffing table or transferred with the written consent of the employee to part-time work, when determining the average number of employees, are taken into account in proportion to the hours worked.

The calculation of the average number of this category of workers is carried out in the following order:

a) the total number of man-days worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day, based on the length of the working week, for example:

40 hours - for 8 hours (for a five-day working week) or for 6.67 hours (for a six-day working week);

36 hours - by 7.2 hours (with a five-day working week) or by 6 hours (with a six-day working week);

24 hours - by 4.8 hours (with a five-day working week) or by 4 hours (with a six-day working week).

b) then the average number of part-time employees for the reporting month is determined in terms of full employment by dividing the worked man-days by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absenteeism (falling on working days according to the calendar), the number of man-hours worked conventionally includes the hours of the previous working day (in contrast to the methodology adopted for accounting for the number of man-hours worked).

It should be borne in mind that employees who, in accordance with the legislation of the Russian Federation, have reduced working hours (in particular: employees under the age of 18; employees employed in work with harmful and dangerous working conditions; women who are provided with additional breaks during work to feed a child; women working in rural areas; women working in the regions of the Far North and equivalent areas; workers who are disabled groups I and II) are counted as whole units in the average number.

Simplified calculation method (conditional example)

In the organization, five employees in September were employed at work part-time:

Two employees worked 4 hours a day, each for 22 working days. They are counted for each working day as 0.5 persons (4.0: 8 hours);

Three employees worked 3.2 hours a day for 22, 10 and 5 working days, respectively. These workers are counted as 0.4 people (3.2 hours: 8 hours) for each working day.

The average number of part-time workers was 1.7 (0.5 x 22 + 0.5 x 22 + 0.4 x 22 + 0.4 x 10 + 0.4 x 5) : 22 working days in September). This number is taken into account when determining the average number of employees.

Note. Persons who worked part-time at the initiative of the employer are taken into account in the average number of employees as whole units.

79.4. Below is a conditional example of calculating the average number of full-time employees in an organization (working according to a five-day work week schedule) for the reporting month

In this example, the sum of the number of employees on the payroll for all days of the month to be included in the average headcount is 8675, the calendar number of days in the month is 31, the average headcount for the month in this case was 280 people (8675: 31). The number is shown in whole units.

79.5. The average number of employees for the quarter is determined by summing the average number of employees for all months of the organization's work in the quarter and dividing the resulting amount by three.

Example. The organization had an average number of employees in January 620 people, in February - 640 people and in March - 690 people. The average number of employees for the first quarter was 650 people ((620 + 640 + 690) 3).

79.6. The average number of employees for the period from the beginning of the year to the reporting month inclusive is determined by summing the average number of employees for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the amount received by the number of months for the period from the beginning of the year, i.e. respectively by 2, 3, 4 and so on.

Example. The organization started working in March. The average number of employees in March was 450 people, in April - 660, in May - 690 people. The average number of employees for the period from the beginning of the year (for 5 months) amounted to 360 people ((450 + 660 + 690) : 5).

79.7. The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

The average number for the year was 542 people (6504: 12).

79.8. The average number of employees in organizations that worked for an incomplete month (for example, in newly created organizations that have a seasonal nature of production) is determined by dividing the sum of the number of employees on the payroll for all days of the organization's work in the reporting month, including weekends and holidays (non-working) days for period of work by the total number of calendar days in the reporting month.

Example. The newly created organization began to work on July 24, 2014. The number of payroll employees in this organization was as follows:

The sum of the number of employees on the payroll for July, to be included in the average number of employees, amounted to 4598, the calendar number of days in July - 31, the average number of employees in July amounted to 148 people (4598: 31).

Notes.

Newly created organizations do not include organizations created on the basis of liquidated (reorganized) legal entities, separate or non-independent subdivisions.

Organizations that have temporarily suspended work for reasons of a production and economic nature determine the average number of employees on a general basis.

79.9. If the organization worked for an incomplete quarter, then the average number of employees for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the amount received by 3.

Example. The organization was re-established and started working in March. The average number of employees for March was 720 people. Consequently, the average number of employees for the first quarter for this organization amounted to 240 people (720: 3).

79.10. If the organization worked for an incomplete year (seasonal nature of work or created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization's work and dividing the amount received by 12.

Example. The seasonal organization started in April and ended in August. The average number of employees in April was 641, May - 1254, June - 1316, July - 820, August - 457 people. The average number of employees for the year was 374 people ((641 + 1254 + 1316 + 820 + 457) 12).

79.11. Employees who are on the payroll of the organization, involved in public works or temporary work on the terms of internal combination, are counted in the average number of employees once at the place of their main job, the amount of wages is shown in the payroll fund, taking into account wages in public works, in the number of man-hours worked, the hours of work of these employees are reflected taking into account the hours of work in public works or work of a temporary nature.

80. The average number of external part-time workers (column 3) is calculated in accordance with the procedure for determining the average number of persons who worked part-time (paragraph 79.3 of these Instructions).

Column 3 conditionally shows employees who, under an employment contract, did pedagogical work outside their main place of work on an hourly basis in the amount of not more than 300 hours per year (similar to the procedure for calculating the number of external part-time workers, taking into account the time actually worked, using the length of the working week established for specialties of pedagogical workers).

Due to the fact that when filling in information about the average number of external part-time workers by type of economic activity, this information can be insignificant, the column is filled in with one decimal place.

The average number of external part-time workers for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.

81. The average number of employees (including foreign citizens, stateless persons) who performed work under civil law contracts (column 4), the subject of which is the performance of work and the provision of services, is calculated per month according to the methodology for determining the average headcount.

These employees are accounted for each calendar day as whole units during the entire period of this contract, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or a holiday (non-working) day.

The average number of employees who performed work under civil law contracts for the period from the beginning of the year and the year is determined by summing up the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.

If an employee on the payroll has entered into a civil law contract with the same organization, then he is not included in the average number of employees who performed work under civil law contracts (note to subparagraph b of paragraph 78 of these Instructions).

In the event that a civil law contract is concluded between an organization and an educational institution for students of educational institutions to have practical training in the organization, the organization’s report includes data on the number and wages of students, regardless of whether wages were accrued directly to students or transferred to an educational institution.

The average number of employees who performed work under civil law contracts does not include: individual entrepreneurs without the formation of a legal entity who have entered into a civil law contract with the organization and received remuneration for work performed and services rendered; non-listed persons who do not have civil law agreements with the organization; persons with whom copyright agreements for the transfer of property rights have been concluded.

82. The number of man-hours worked (columns 5 and 6, lines 01 to 11) includes hours actually worked by employees, taking into account overtime and hours worked on holidays (non-working) and days off (according to the schedule) as for the main job (position) , and combined in the same organization, including hours of work on business trips.

Man-hours worked do not include:

the time spent by employees on annual, additional, educational leave, leave at the initiative of the employer;

time for advanced training of employees with a break from work;

time of illness;

downtime;

hours of breaks in the work of mothers to feed the child;

hours of reduction in the duration of work of certain categories of employees who, in accordance with the legislation of the Russian Federation, have reduced working hours;

time of participation in strikes;

other cases of absence of employees at work, regardless of whether their wages were kept or not.

83. When filling in data on the payroll (column 7, lines from 01 to 11), the following should be borne in mind.

83.1. In order to ensure comparability of data on wages by type of economic activity, as well as international comparisons, when filling out statistical reporting on labor, the payroll includes amounts of remuneration in cash and non-monetary forms accrued by organizations for hours worked and hours not worked, compensation payments related to the conditions work and working hours, additional payments and allowances, bonuses, lump-sum incentive payments, as well as payment for meals and accommodation, which is systematic.

Form N P-4 shows the amounts of wages accrued to employees for the reporting period (including personal income tax and other deductions in accordance with the legislation of the Russian Federation), regardless of the sources of their payment, budget items and tax benefits provided in accordance with the payment documents according to which the employees are paid wages, bonuses, and so on, regardless of the period of their actual payment.

83.2. The amounts accrued to employees for the entire vacation period are included in the payroll of the reporting month.

83.3. For the purposes of labor statistics, non-monetary payments in the form of goods (services) are recorded at the cost of these goods (services), based on their market prices (tariffs) on the date of calculation, and in case of state regulation of prices (tariffs) for these goods (services) - based on state regulated retail prices.

83.4. If goods, food, food, services were provided at prices (tariffs) below market prices, then the wage fund or social payments take into account the additional material benefit received by employees in the form of the difference between the market value of goods, food, food, services and the amount actually paid by employees.

84. The wage fund of employees on the payroll (column 8) consists of payment for hours worked, payment for time not worked, one-time incentive and other payments, payment for food and accommodation, which is systematic. The wage fund includes the amounts paid in the procedure for reimbursement of employees' expenses for paying for housing and utilities, if the specified charges were made by this organization.

In the wage fund of employees on the payroll, in particular, the following are taken into account:

84.1. Pay for hours worked:

a) wages accrued to employees at tariff rates (official salaries) for hours worked, based on average earnings;

b) wages accrued for work performed to employees at piece rates, as a percentage of proceeds from the sale of products (performance of work, provision of services), as a share of profit;

c) commission, in particular, to brokers, agents and the like;

d) wages paid in non-monetary form;

e) the fee of employees who are on the list of employees of the editorial offices of the media and art organizations;

f) wages accrued to medical and other workers at the expense of state extra-budgetary funds;

g) the difference in official salaries of employees who switched to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);

h) the difference in salaries in case of temporary substitution;

i) additional payments and allowances to tariff rates (official salaries) for professional skills, class, qualification category (class rank, diplomatic rank), special rank, length of service (work experience), special conditions for public service, academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, multi-shift work, performing the duties of a temporarily absent employee without releasing from his main job, team management, monthly salary supplement judges in the amount of 50 percent of the monthly life allowance, salaries for titles;

j) increased remuneration for hard work, work with harmful and (or) dangerous and other special working conditions, for night work, remuneration for work on weekends and non-working holidays, overtime pay;

k) payments due to regional regulation of wages: according to coefficients (regional, for work in high-mountainous regions, in desert and arid areas) and percentage bonuses to the wages of persons working in the regions of the Far North, areas equated to them, in the southern regions of Eastern Siberia and the Far East;

l) bonuses and remuneration (including bonuses in non-monetary form) of a systematic nature, regardless of the sources of their payment;

m) payment to women with children under the age of one and a half years, additional breaks in work to feed the child (children), as well as other special breaks in work in accordance with the legislation of the Russian Federation;

n) remuneration of workers, managers, specialists of organizations involved in the training, retraining and advanced training of employees;

o) additional payments for the time of movement of employees permanently employed in underground work, in mines (mines) from the shaft to the place of work and back;

p) allowances for the shift method of work for each calendar day of stay at the places of work during the shift period, as well as for the actual days spent on the way from the location of the organization (collection point) to the place of work and back;

c) wage supplements accrued to employees in connection with the traveling nature of work;

r) allowances for employees sent to perform installation, adjustment and construction work, paid for each calendar day of stay at the place of work;

s) payment to employees of days of rest provided in connection with the processing of working time with a rotational work method, and in other cases in accordance with the legislation of the Russian Federation;

t) the amounts accrued to employees in the amount of the daily tariff rate (part of the salary for a day of work) when performing work on a rotational basis, for each day they are on the way from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule , as well as for days of delay on the way due to meteorological conditions or the fault of transport organizations;

u) the amount of indexation (compensation) of wages in connection with the growth of consumer prices for goods and services;

v) monetary compensation for violation of the established deadlines for the payment of wages;

h) monetary allowance of employees with special ranks;

x) amounts accrued for work performed by persons involved in work in this organization, in accordance with special agreements with state organizations for the provision of labor (military personnel and persons serving sentences of imprisonment), both issued directly to these persons and transferred to state organizations ;

w) remuneration of labor of persons working in the organization in the order of internal combination of jobs;

z) compensation to teaching staff of educational institutions for the provision of book publishing products and periodicals.

84.2. Payment for unworked time:

a) payment for annual basic and additional vacations provided for by the legislation of the Russian Federation (without monetary compensation for unused vacation specified in paragraph 84.3 of these Instructions);

b) payment for additional holidays granted to employees in accordance with collective agreements, agreements, labor contracts;

c) wages with reduced hours of work for employees under the age of eighteen, disabled people of groups I and II, women working in rural areas, women working in the Far North and equivalent areas;

d) payment for study holidays granted to employees studying in educational institutions;

e) payment (except for scholarships) for the period of training of employees aimed at vocational training, retraining, advanced training or training in second professions with a break from work;

f) payment (compensation) to employees involved in the performance of state or public duties;

g) payment retained at the place of main work for workers involved in the harvesting of crops and fodder;

h) payment to employees for the time of medical examination, days of donating blood and its components and days of rest provided in connection with this;

i) payment of downtime due to the fault of the employer, payment of downtime for reasons beyond the control of the employer and employee;

j) payment for the period of suspension of work due to violation of labor protection standards through no fault of the employee;

k) payment for forced absenteeism;

l) payment for days absent from work due to illness at the expense of the organization's funds that are not issued with sheets of temporary disability;

m) additional payments up to average earnings accrued in excess of the amounts of benefits for temporary disability.

84.3. One-time incentive and other payments

a) one-time bonuses and remuneration, regardless of the sources of their payment, including bonuses for promoting invention and innovation;

b) a one-time remuneration for length of service;

c) remuneration based on the results of work for the year;

d) monetary compensation for unused vacation;

e) material assistance provided to all or most employees (except for material assistance provided to individual employees for family reasons, for medicines, burial, etc.);

f) additional amounts of money when employees are granted annual leave (except for vacation amounts in accordance with the legislation of the Russian Federation);

g) one-time incentives (grants) to employees at the expense of budget funds;

h) other one-time incentives (in connection with holidays and anniversaries, the cost of gifts to employees, etc.), except for the amounts specified in subparagraph d of paragraph 88 of these Instructions.

84.4. Payment for meals and accommodation, which is systematic:

a) payment of the cost of food and products provided free of charge to employees in accordance with the legislation of the Russian Federation or the amount of the corresponding monetary compensation (food compensation);

b) payment (in full or in part) by the organization of the cost of catering to employees in monetary or non-monetary forms (not provided for by the legislation of the Russian Federation), including in canteens, buffets, in the form of coupons;

c) payment of the cost provided to employees (in whole or in part) free of charge in accordance with the legislation of the Russian Federation, housing and utilities or the amount based on a fixed amount approved by the regulatory document of the constituent entity of the Russian Federation, or settlement based on documents provided by employees on payment housing and utilities, for their monetary compensation (compensation);

d) the amounts paid by the organization in the manner of reimbursement of employees' expenses (not provided for by the legislation of the Russian Federation), for payment for housing (rent, place in a hostel, hiring) and utilities;

e) payment of the cost (in full or in part) provided to employees, fuel or the amount of the corresponding monetary compensation (compensation).

The amounts indicated in paragraphs 85 and 86 are not taken into account in the wage fund of employees on the payroll of the organization.

85. Remuneration of labor of persons working in an organization on the terms of external part-time employment is taken into account in column 9.

86. Column 10 shows the remuneration of persons who are not on the payroll of the organization's employees for the performance of work under civil law contracts, the subject of which is the performance of work and the provision of services, if payments for the work performed are made by the organization not with legal entities, but with individuals (with the exception of individual entrepreneurs without forming a legal entity). At the same time, the amount of funds for the payment of remuneration to these individuals is determined based on the estimate for the performance of work (services) under this agreement and payment documents.

Column 10 also shows the remuneration of unpaid persons with whom labor contracts or civil law contracts have not been concluded, in particular, payment for translations, publication of articles, consultations, lectures; remuneration for released trade union workers (according to the main type of activity) and so on.

The same column shows the amounts of wages accrued with a delay, for unused vacation and the like to laid-off workers for the type of activity where the laid-off employee worked.

87. The average salary of employees reflects the wages actually accrued to employees before taxes and other deductions in accordance with the current legislation of the Russian Federation.

The average salary for the whole organization is a calculated indicator and is calculated on average per employee or per unit of time worked by them.

At the organization level, the average salary is calculated separately for each category of employees: the average number of employees; average number of external part-timers; the average number of employees who performed work under civil law contracts.

The average salary in the organization is calculated by dividing the accrued wage fund of the relevant category of employees by the average number of the same category of employees (average monthly salary) or by the number of man-hours worked by them (average hourly salary) for certain periods of time (period from the beginning of the year, year).

When determining the average monthly wage per employee since the beginning of the year, for the year, the resulting number must be divided by the number of months in the period.

88. Social payments (column 11, lines 01 to 11) shall include amounts of funds related to social benefits provided to employees, in particular, for treatment, rest, travel, employment (excluding benefits from state extra-budgetary funds).

Social benefits include, in particular:

a) severance pay upon termination of the employment contract (including monetary compensation by agreement of the parties), severance pay in the event of termination of the employment contract due to violation of the rules for concluding an employment contract through no fault of the employee;

b) amounts accrued upon dismissal of employees for the period of employment in connection with the liquidation of the organization, reduction in the number or staff of employees;

c) additional compensation to employees upon termination of an employment contract without a two-month notice of dismissal upon liquidation of an organization, reduction in the number or staff of employees; compensation upon termination of the employment contract in connection with the change of the owner of the organization, etc.;

d) one-time benefits (payments, remuneration) upon retirement, lump-sum benefits for dismissed employees;

e) additional payments (surcharges) to pensions for working pensioners at the expense of the organization's funds;

f) insurance premiums (insurance contributions) paid by the organization under contracts of personal, property and other voluntary insurance in favor of employees (except for compulsory state insurance of employees);

g) insurance premiums (insurance contributions) paid by the organization under voluntary medical insurance contracts for employees and members of their families;

h) expenses for paying health care institutions for services provided to employees (except for expenses for mandatory medical examinations and examinations);

i) payment for vouchers (compensation) to employees and members of their families for treatment, recreation, excursions, travel (except for those issued at the expense of state extra-budgetary funds);

j) payment of subscriptions to health groups, classes in sports sections, payment of expenses for prosthetics and other similar expenses;

k) payment for subscription to newspapers, magazines, payment for communication services for personal purposes;

l) reimbursement of employees' fees for the maintenance of children in preschool institutions;

m) the cost of gifts and tickets to entertainment events for the children of employees at the expense of the organization;

n) amounts paid at the expense of the organization's funds in compensation for harm caused to employees by injury, occupational disease, or other damage to their health (except for the amounts specified in subparagraph a of paragraph 89 and subparagraph b of paragraph 89);

o) compensation to employees for moral damage, determined by agreement of the parties to the employment contract or by the court, at the expense of the organization;

p) payment of the cost of travel documents;

c) payment (in whole or in part) of the cost of travel of employees and members of their families;

r) payment of the cost of travel of employees and members of their families to the place of rest and back, including payment of the cost of travel and baggage transportation to the place of use of the vacation and back of persons working in the Far North and equivalent areas, and members of their families (reflected after the final settlement with the employee);

s) material assistance provided to individual employees for family reasons, for medicines, the birth of a child, burial, etc.;

t) expenses for paid training of employees not related to production needs, expenses for paid training for family members of employees (except for the amounts specified in subparagraph c of paragraph 89);

u) compensation payment to persons who were on leave to care for a child until the child reaches the age of three years and who went to work earlier than the deadline;

v) the amount of severance pay accrued with a delay to laid-off employees (for the type of activity where the dismissed employee worked);

w) the amounts of material assistance to trade union members accrued by the trade union organization and shown in the report of the trade union organization;

x) the amount of material assistance to persons not on the list.

The procedure for calculating the number of employees is determined by law and established in the Decree of the Federal State Statistics Service dated November 20, 2006 N 69 (hereinafter referred to as the Decree).

payroll

A complete list of employees who are included in the payroll contains clause 88 of the Resolution. We will present it below, but for now we will offer to remember a few rules for calculating the headcount:

1. The payroll includes all employees who are in labor relations with the employer. Simply put, those with whom an employment contract has been concluded (both fixed-term and indefinite) and who performed permanent, temporary or seasonal work for one day or more.

2. When calculating the indicator, the owners of organizations who worked and received wages in their company are taken into account.

3. In the payroll number of employees for each calendar month, both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism) are taken into account.

4. The payroll for each day must match the data of the time sheet of employees.

Document fragment. Paragraph 88 of the Decree of Rosstat of November 20, 2006 N 69.

Employees who are not included in the payroll are listed in clause 89 of the Resolution. There are not so many of them, so we advise everyone to remember:

• external part-timers;
• performing work under civil law contracts;
• working under special contracts with state organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and are included in the average number of employees;
• transferred to work in another organization without pay, as well as sent to work abroad;
• those aimed at study with a break from work, receiving a scholarship at the expense of these organizations;
• who filed a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration. Such employees are excluded from the payroll from the first day of absence from work;
• owners of the organization who do not receive wages;
• lawyers;
• military personnel.

• homeworkers,
• internal collaborators,
• employees registered in one organization for two, one and a half or less than one rate,
• persons employed on a part-time, part-time or half-time basis.

Average headcount

The very name of the indicator tells us that the average headcount is the average payroll number of employees over a certain period of time. Usually monthly, quarterly and yearly. Quarterly and annual calculation will be based on the monthly. Next, we will show all the calculations with examples. But first, let's draw your attention to an 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.

• 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 the 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 of calendar days in the month.

Keep in mind: holidays (non-working) and weekends are taken into account in the calculation. The number of employees for these days is equal to the payroll for the previous working day. Moreover, if weekends or holidays are several days, then the payroll number of employees for each of that day will be the same and equal to the payroll number 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.

From December 10 to December 14, inclusive, student Kuznetsov was sent to the company for an internship. No employment contract was signed with him.

On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a trial period of two months.

On December 24, the driver Gorbachev filed a letter of resignation and did not come to work the next day.

Days off and holidays in December were 1, 2, 8, 9, 15, 16, 22, 23, 30, 31. Therefore, on these days, the payroll number of employees will be equal to the payroll for the previous working days. That is, this indicator on December 1 and 2 will be equal to the payroll for November 30, December 8 and 9 - for December 7, and so on.

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 December 18 to December 31,
• 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, let's compile a table that defines the payroll for December 2007:

List number of employees of Kadry Plus LLC in December 2007

Calculate the average number for December:

802 man-days : 31 days = 25.87 people

In whole units, it will be 26 people.

The rules for calculating the average headcount for a quarter, year or other period are as follows: you must add the average headcount for each month of the period and divide by the number of months. For example, if you want to know the indicator for the quarter, then you need to divide by 3, if for the year - by 12. At the same time, the indicator obtained for the month should not be rounded to whole units. Only the final result of the average headcount for the billing period is subject to rounding.

Four nuances when calculating the average number of employees

Nuance 1. If the organization has been carrying out entrepreneurial activities for an incomplete month, then it should calculate the average number of employees for this period as follows. 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). 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 firm founded in November 2007 wants to calculate the figure for the whole of 2007, then it must add the average number of employees for November and December and divide the resulting value by 12.

Example 2. The newly formed Lyubava LLC began operating on October 25, 2007. 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.

Schedule - 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 shown in table 2:

List number of employees of Lyubava LLC in October 2007

2. Let's determine the average number of employees by months.

For October it is equal to 1.1 people. (34 man-days : 31 days).

Since in the following months the payroll for each day did not change, the average headcount for November will be 7 people. (210 person-days: 30 days) and for December also 7 people. (217 man-days: 31 days).

3. Calculate the average number of employees for 2007:

(1.1 people + 7 people + 7 people): 12 months = 1.26 people

In whole units, it will be 1 person.

Nuance 2. If an organization was formed as a result of the reorganization or liquidation of a company or on the basis of separate or non-independent divisions, then when calculating the average number of employees, it must take into account the data of its predecessors.

Nuance 3. Organizations that have temporarily suspended work for reasons of a production and economic nature determine the average headcount according to general rules.

Nuance 4. If employees of the organization, on their own initiative, are transferred to part-time work (part-time work) or work at half the rate (salary), you need to remember the following. In the payroll, such persons are counted for each calendar day as whole units, while in the average headcount - in proportion to the hours worked (clauses 88 and 90.3 of the Resolution). The calculation algorithm is shown in example 3.

Please note: if a reduced (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. These categories of workers include minors, persons employed in jobs with harmful working conditions, women who are given additional breaks in work to feed a child or who work in rural areas, disabled people of groups I and II.

Example 3. The company "Lux" has a 5-day 40-hour work week. The payroll is 2 people who, on their own initiative, work part-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.

1. 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. In our case, it will be equal to 8 hours (40 hours: 5 hours). The total number of man-days will be 23 man-days. ((65 man-hours + 119 man-hours): 8 hours).

2. In the next step, we calculate the average number of part-time employees per month in terms of full-time employment. To do this, we divide the result by the number of working days in a month (there are 21 in December). We get 1.1 people. (23 man-days : 21 days).

3. To determine the average number of employees per month, add the previous indicator and the average number of other employees. That is, it is necessary to keep separate records of such employees.

In our case, the company has only 2 part-time employees, so the average headcount for December will be 1.1 people. In whole units - 1 person.

Average population

To calculate this indicator, it remains for us to determine the average number of external part-time workers and persons performing work under civil law contracts.

The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of employees working part-time.

And the average number of persons performing work under civil law contracts is determined according to the general rules for calculating 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, individual entrepreneurs are not included in the average number of employees under civil law contracts.

Thus, adding all three indicators, we can determine the average number of employees. Note: it must be rounded to whole units.