Download the report form on the average number of employees. Why and who needs a certificate of the average number of employees?

Form "Information about average number employees” is filled out by the company’s accountant in order to reflect statistical data, as well as to calculate taxes. It is the first report that must be filed 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 drawn up and submitted before January 20. A special standard form has been developed for accountants, in the columns of which it is necessary to enter the information received during the year.

(a sample filling is shown in the photo below) is calculated even when the enterprise does not use hired labor.

To eliminate misunderstandings and clarifying questions, the Ministry of Finance published an explanatory letter. The report can be submitted either electronically or in paper form. An accountant working in an enterprise with up to one hundred employees is allowed to choose the type of document submission at his own discretion. If the number of employees exceeds this threshold, the document should be sent electronically.

Administrative responsibility

The accountant must carefully read the rules for filling out the form “Information on the average number of employees.” The form, the form of which is presented above, is a mandatory report, and its late submission threatens the company with a fine. Despite the small amount of collection, delays should not be allowed. In the event that the tax service does not receive information about 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 provide the company with any benefits. They may demand payment of additional taxes, fines and penalties. At the same time, the accountant will still need to work hard to prepare reports on the average number of employees for the year and submit the missing document. Thus, the most rational thing is to compile all the data and fill out the report in a timely manner.

employees per year?

For employees of large enterprises, life is greatly simplified by various automated personnel accounting systems. These programs themselves calculate all indicators and enter them into reports.

Accountants of small firms are forced to do this work themselves. The basis for the calculation is the daily accounting of the headcount. These numbers must correspond to those shown in time sheets.

Information about who was hired, fired, transferred to another position, sent on vacation or sick leave is also important. All this data is obtained from orders, personal cards of employees, pay slips or other working documents.

List of categories of workers who must be taken into account when calculating the SCH

In order to obtain and transmit reliable tax information, the accountant includes the following employees in the calculation:

1. People who came to workplace.
2. Those who were not present due to specific circumstances.
3. Employees on a business trip (if they continue to receive salaries).
4. Sick employees who have sick leave.
5. Workers who were engaged in performing state or municipal duties.
6. Working full and part time.
7. Newcomers undergoing a probationary period.

A sample of filling out information on the average number of employees (ASH) can significantly speed up the process of drawing up a report. The Rosstat order offers a formula for calculating the required indicator for the year:

SSC (annual) = SSC (January) + SSC (February) + … + SSC (December) / 12

In the case where the enterprise has not been operating since January, total amount The MSS is still divided by 12.

Monthly indicator

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

SSC (monthly) = SSC (employees who have worked full days) + SSCH (employees who worked part-time).

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

MSS = MSS (on the first day of the month) + MSS (on the second day) + … + MSS (on the last day) / 28 (29, 30, 31). You need to divide by the number of days in a month.

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

The last indicator (quarterly) may be required by extra-budgetary funds.

Who is taken into account when calculating the MSS

To correctly calculate the indicators, the accountant must use data on employees hired under employment contracts, those who work on a permanent or temporary basis, as well as those hired for seasonal work. Be sure to take into account people who are at work and those who are absent. Those who were registered simultaneously on the basis of employment and civil law contracts are considered one employee.

The average number of weekend days is calculated based on the previous days.

What to do with employees who work part-time?

The example of filling out information on the average number of employees, shown at the beginning of the article, contains only one digit (10) in the column with the same name. All workers involved in the labor process at a particular enterprise are taken into account here. If everything is more or less clear with people working full time, then with counting employees of another category there may be difficulties.

MSS per month (part-time employees) = number of man-hours per month or length of the working day for 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 worked 36 hours/week - 7.2 hours.
• At 24 hours/week - 4.8 hours.

Part-time work is mandatory for persons under 18 years of age, women breastfeeding, the disabled, and workers in hazardous work.

In the case when the MSS is a fractional indicator, it is rounded following mathematical rules: if the number after the decimal point is less than five, it is rounded to the previous unit, if it is more, to the next one.

To eliminate mistakes in the future and make your task easier, you should leave the calculations you have made once and use them as a sample for filling out information about the average number of employees.

Employees who are not taken into account when calculating the SCH

There are employees who cannot be included in the personnel when compiling a report on the SSC. Among them:

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

External part-time workers are considered to be those people who are part of the staff of several enterprises. In fact, they are listed as employees of one organization, but may perform some work in others. At the same time, their working hours at other companies will be incomplete (about four hours a day). Their participation in the calculation of the MSS is calculated using the formula (it is given in the next paragraph).

Internal part-time workers are employees of a specific company who perform not only their direct duties, but also additional work. To correctly calculate the SCH, the accountant takes into account the number of hours they worked.

Calculation of the average balance of external part-time workers

Should be summarized calendar days and the number of workers employed during this period. Next, the SCN of people who were not at the enterprise on weekdays is determined. Thus, one gets total employees who are not fully employed during this period.

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

For the purposes of stat. and tax accounting, firms must submit information about the number of staff members to the regulatory authorities. This is done by submitting a special certificate. You can find a sample certificate of the number of employees of the organization in this article.

Tax officials are interested in information about the number of personnel working in a company or private businessman. The number of employees employed affects the collection of certain types of fees. Also, this indicator is important when choosing a tax system. With a patent, the average number cannot exceed fifteen people, and with simplification - one hundred people.

Also, a certificate of the number of employees is required by tax authorities in order to know which companies are required to submit various reports only in electronic format, and which have the right to report in paper form.

In some cases, information about the number may be required by the Pension Fund or a credit institution.

Number of employees

A firm's headcount is the number of employees required for production plans. This value must be indicated in staffing table, which is compiled based on this indicator. Also, based on the value of this indicator, the payroll is formed.

Certificate of number

The form of the certificate of headcount is approved at the legislative level by the Federal Tax Service of Russia. It has been operating for ten years, since 2017. Form information on the number of employees of the organization is given below:

The form requires the following information:

1. Taxpayer Identification Number (TIN) and checkpoint (only for companies).
2. Code and name of the tax office where the certificate is provided.
3. Full name of the company or full name of a private businessman.
4. The value of the staffing indicator. If the calculation results in an incomplete number, it must be rounded in accordance with mathematical rules.
5. The date on which the indicator was calculated and is current. For long-established companies, this is the first of January of the current year, and for newly registered companies, this is the first day of the month following the month of registration.
6. Full name of the head of the company, as well as his personal signature and company stamp, or the full name of a private businessman and his personal signature. In both cases, the date of formation and signing of the document is indicated.
7. If a representative is filling out the certificate, information about him must be indicated. Also, the number and name of the document confirming his rights is indicated, and a photocopy of it is attached.

The taxpayer must fill out all fields of the certificate himself. The only exception is the lower right section. It will be filled out by a tax specialist.

Sample information about the number of employees is given below:

Deadlines for submission and responsibility for non-submission

Long-established private businessmen must submit a certificate before the twentieth of January of the year following the reporting year. Newly registered companies and entrepreneurs are required to submit a certificate by the twentieth day of the month following the month of registration.

Responsibility for failure to provide a certificate of the number of employees is a fine of 200 rubles. Also, persons who responsible for the preparation and delivery of this report. The fine for them will be from 300 to 500 rubles.

An annual certificate on the average number of employees, sample at the end of the article, is submitted to the tax authorities for the previous calendar year. When should this form be submitted and to whom? What indicator is reflected in the document? All details are below.

The regulatory requirement for the obligation to provide information on the average number of employees is contained in clause 3 of the article. 80 NK. According to this article, data is submitted by those taxpayers (organizations or individual entrepreneurs) who have hired employees. If the entrepreneur does not have prisoners with individuals employment contracts and he is running the business alone, no form is required to be provided. However, the above does not apply to legal entities without staff, since if there is only one director on staff, you will still have to report on the average headcount.

The current form of the certificate of average number (or average payroll) is submitted in 2018 for 2017 in the form approved by the Federal Tax Service in Order No. MM-3-25/174@ dated March 29, 2007. The document (KND 1110018) is provided for 2017. to the territorial division of the Federal Tax Service by January 22, taking into account the postponement of holiday dates. When a company is just being created or undergoing reorganization, it should report no later than the 20th calendar month after the month of opening (carrying out reorganization measures). The format for submitting the certificate is electronic or paper. The first is mandatory for all taxpayers with more than 100 employees.

Note! The certificate is submitted to the tax authorities at the registration address of the legal entity or the tax authorities at the residence address of the entrepreneur. If the report is prepared by an OP (separate division), the document must be submitted to tax office at the place of registration of the “head” company.

Certificate of average number - example

The form is placed on one sheet and includes a minimum of indicators. Externally, the form resembles the title page of any reporting declaration or calculation. Recommendations for specifying data are contained in Letter No. CHD-6-25/353@ dated April 26, 2007. What information is reflected in the form?

List of required data in the certificate of average headcount:

• INN and KPP of the taxpayer - information is entered in accordance with the registration documentation of the enterprise or individual entrepreneur. Entrepreneurs do not fill out the checkpoint.
• Line “Submitted in...” – you should fill in the exact name of the Federal Tax Service and the inspection code.
• Name of organization/individual entrepreneur – this line provides the full exact name of the legal entity or full name of the businessman.
• Line “Average headcount” – here the calculated based on regulatory rules population indicator (average) as of 01.01 of the calendar year that precedes the current delivery period. In some cases, the calculation is performed on the 1st day of the month preceding the creation of a business or its reorganization.
• Block confirming the accuracy of the data - here the report is signed by the director of the legal entity or entrepreneur, and the date of generation of the document is indicated.
• Block with data for employees of the Federal Tax Service Inspectorate - this section is not compiled by the taxpayer, since it is intended to be filled out by specialists of the territorial division of the Federal Tax Service Inspectorate.

Note! For more information on how to correctly determine the average number of personnel, see Order of Rosstat No. 498 dated 10.26.15, Instructions dated 09.17.87.

The number of certificates on the number of employees is quite large; three of them are considered the main ones. The preparation of such documents is required, first of all, for submission to the tax authorities, although such a need may arise for other reasons.

The certificate must be issued no later than January 20 of the following year; its necessity is specifically stated when creating an enterprise, changing its organizational and legal form and terminating its existence.

Why is such a certificate needed?

In most cases, a company is required to file with the tax authorities a certificate relating to three main types of numbers, namely average, payroll and average payroll.

The most frequently required indicator is headcount. This parameter gives the clearest idea of how many employees are employed in a particular organization?. Next, the average number is calculated, and based on it, the average number. The section below will talk about both these and other, less significant, types of numbers.

It is these three types of numbers that all organizations need to determine. They are calculated by the HR department of the company (including individual entrepreneurs), and then a corresponding document is drawn up.

A certificate of headcount may be required for a number of reasons. The main one is tax service requirement. In accordance with current legislation, legal entities are required to submit such reports to the tax service. The law specifies that in each year companies are required to provide relevant information relating to the previous year.

You should also send this paper to the Federal Tax Service if the enterprise opens, reorganizes or ceases to operate. At the same time, the tax authority can determine which organizations require an electronic reporting form, and which legal entities can submit it in paper form.

There is a rule according to which companies with more than one hundred employees submit financial statements on paper. If it does not reach this figure, then the document can be sent to the tax authority in paper form.

Also, this document may be required when the single tax on imputed income is calculated in relation to specific services, and the company applies for a simplified taxation system.

The document may be needed Russian Pension Fund or Fund social insurance, as well as the Statistics Service.

Finally, a banking institution may need such a certificate when issuing a loan to an organization. Also, such a need may arise for the owner of the company.

Which organs is it supplied to?

This document submitted to the tax office. In particular, it must be submitted to the tax office to which the address where the enterprise is registered is located.

If a legal entity has separate divisions, this legal entity sends this certificate to the inspectorate, which is also located at the location of the head office.

It is very important to remember that:

• the compiler fills out all the fields available in this document with the exception of the lower right section, in which the tax department employee enters the required information;
• a form in which all fields are filled in can be sent to the inspection by mail with a description of the attachment sent, or brought to the inspection in person;
• Electronic submission of this form is also currently accepted.

Types of numbers

There are several types of employee numbers at an enterprise. In particular, these are:

1. Total number. personnel, which is understood as the average number of employees employed there, which takes into account all personnel included in the payroll, including women on maternity and child care leave, employees who are on sick leave, as well as on vacation, and, in addition, In addition, those absent from the enterprise for other reasons. Also included in this category are employees who have signed a civil contract with the company and who work for it on an external part-time basis.
2. Headcount, which is understood as the number of personnel for a certain date of the month (one of the key types). To determine it, add up all employees who are officially employed in a given organization, both on a permanent and temporary basis. In addition, owners are included in this category, provided that they are paid wages. Employees who work under a civil contract (contract, etc.) are not included in this category. This category equally includes employees who came to the workplace that day and employees who did not show up there.
3. Average headcount, which refers to the number of employees during the period on average (another key type). Calculation of this indicator for a month is carried out by adding employees for all days and dividing the resulting indicator by the number of calendar days in the month. The calculation of a similar indicator for a period longer than a month is carried out by adding the total indicator for all months within a quarter or year and then dividing by the number of months in this period.
4. Turnout number, which refers to the number of employees who are required to come to the workplace on each date. This parameter characterizes how many workers are required to carry out the planned work processes, so as to begin the planned work and through all stages to bring it to completion.
5. Standard number, which is understood as the largest possible number of employees, calculated according to the labor costs of a certain category of personnel.
6. Planned number, which is understood as the number of employees according to labor standards when adjusting for the existing working conditions in the organization.
7. Headcount, which is understood as the number of employees who are included in the staff of a legal entity. This figure does not include workers who are hired temporarily, including for a specific season. Typically, this indicator is inferior to the planned number, since it is often more rational for an employer to hire employees to work only for a certain period of time, but not to keep them on staff permanently.
8. Actual number, which is understood as the total number of employees in the organization on a certain date. This category includes all persons who in one way or another performed labor functions at this enterprise, no matter what the duration of their work was.
9. Finally, average number of employees. This is a composite concept that represents the sum of: the average payroll indicator, the average number of persons employed in a given organization as external part-time workers, the average number of personnel working in a given organization under the terms of a civil contract.

How to fill out a document: general rules

The certificate has a number of fields in which you must enter the appropriate information:

• TIN field - requires entering a unique number assigned to the taxpayer;
• checkpoint field - requires specifying a nine-digit code, which is the basis for registration at the place of registration of the company;
• field “Submitted to”, code - it should indicate the name of the tax authority to which this document is sent, and the code of this authority;
• field “Organization (IP)” - the name of the enterprise should be entered in it, as it is indicated in constituent documents, in this case, an individual entrepreneur registers his own passport data;
• field “Average headcount as of” - it requires you to indicate a quantitative indicator of the number, and it must be given as of the first of January of this year, but if the enterprise arose only this year, then you should write the indicator for the first of January of the month following by when it was formed;
• field “Manager, signature and date” - you must indicate your full name in it general director or another manager, add his signature and confirm the document with a seal, and also write the day on which the signature was affixed;
• field “For individual entrepreneurs, signature and seal” - there the individual entrepreneur needs to enter the relevant details;
• field “Representative” - in it it is necessary to indicate information about the authorized person if the document is written by a person other than the head of the company.

To correctly indicate the number of employees you need:

• determine their number on all calendar days;
• add these indicators together;
• divide these indicators by the number of calendar days in a given month;
• Round the resulting figure to a whole number.

In the same time:

• during the calculation, it is necessary to determine the number of employees who worked part-time on all calendar days related to the period being calculated;
• persons who have worked an incomplete number of hours on the basis of sick leave or vacation are indicated the number of hours they worked in previous days.

Shape and features (knd 1110018)

Form according to KND 1110018 was introduced by the adopted Federal Tax Service by order issued on March 29, 2007.

When drawing up a certificate of the number of employees, you need to write down the number of employees who were at work on the previous day every time you need to indicate their number for a weekend or a holiday. If the company has a single employee (in particular, who is its director), indicate the number 1 (one).

According to this normative act Information on the number of personnel must be provided no later than January 20 of the year following the one for which this document is submitted.

Persons are not included in the staff when they issue a certificate of headcount:

• business owners who also work for the company, but do not receive wages;
• employees who undergo off-the-job educational training;
• external part-time workers in a given organization, that is, employees who work full time in another legal entity and additional hours in this enterprise;
• workers who went on maternity leave;
• persons who perform work at the enterprise on the basis of civil contracts.

Document required make two copies. One of them is accordingly submitted to the tax office, and the second is handed over to the taxpayer himself, indicating the date and time of submission of this paper.

Sample certificate

In this video helpful information for those who need to correctly calculate the average number of employees.

A report on the average number of employees is one of the very first reports of a newly registered organization. And one of the first reports after the end of the reporting year. Let's look at who should take it and in what time frame.

Who submits the report on the average number of employees?

Information on the average headcount is provided by all organizations, regardless of the number of employees and form of ownership. This:

• organizations that have entered into employment contracts;
• individual entrepreneurs having employees;
• organizations that do not have employees;
• newly registered organizations.

The absence of employees does not exempt the organization from submitting a report; this is stated in one of the letters of the Ministry of Finance dated 02/04/2014.

Deadline for submitting a report on the average number of employees

Information on the average number of employees is submitted to the Federal Tax Service once a year, before January 20. This year the deadline is moved to the 22nd, since the 20th falls on Saturday. For newly created organizations, the report will need to be submitted for the first time no later than the 20th day of the month following the month of registration.

If the LLC was registered in November, then the report must be submitted before December 20. The presence or absence of employees also does not matter; the report must be submitted. Further, the report is submitted in the general manner after the end of the reporting year. That is, until January 22, 2018 for 2017.

To accurately prepare and submit a report on the average number of employees, use the “My Business” online service. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves. In addition, the service will always remind you of the upcoming deadlines for submitting all necessary reports. You can get free access to the service using this link.

How to fill out a report on the average number of employees?

The filling algorithm is quite simple. The upper fields are for the organization's TIN and KPP. Below is the full name of the tax authority where the form is being submitted, including the code. Next you need to write down the full name of the organization, for example - Society with limited liability"Organization". If the report is for 2017, then in the date field we indicate that the report is due on January 1, 2018.

For newly created organizations - on the 1st day of the month following the month of registration.

Below is the most important and only indicator of the report - the average headcount itself.

Sample report on the average number of employees

How to calculate the average number of employees?

By general rule, the number of employees for each month of the year is added up and the resulting amount is divided by 12. If the year is not full, then the amount is also divided by 12.

More information about filling out the form can be found in Instructions N498.

If the form is signed by the manager himself, then the signature is placed in the field provided for his signature.

If a representative signs, then the field for his signature is located below. You will also need to indicate the number and date of the power of attorney or other document on the basis of which the representative can perform the functions of a manager.

Who should be included when calculating the average headcount?

Includes all employees with whom employment contracts have been concluded. If a person is on sick leave, on a business trip, vacation, or is absent from the workplace for another reason, but at the same time his place is retained, he must be included in the calculation.

Not included - individual entrepreneurs and individuals, with whom civil agreements have been concluded, business owners who do not receive wages, employees hired under apprenticeship contracts, etc.

This list is not complete, detailed information can be found in the table below, as well as in Instructions N498.