Average number of employees without employees. Do they submit the average payroll when registering (opening) an individual entrepreneur?
Small and large enterprises are required to send information about average number of employees. Is it necessary to submit an individual entrepreneur without employees? such a report? What deadlines are provided by tax legislation? The answers are in our consultation.
The role of information
The average headcount report is a document that includes an indicator of the average number of employees working for a merchant during the year. The purposes of its submission to the Federal Tax Service are as follows:
- The ability to control the legality of the status of an economic entity. For example, average number for individual entrepreneurs who own small firms cannot exceed 15 people.
- Establish a method for presenting certain reports. For example, small organizations are allowed to submit 6-NDFL in paper or electronic form, while large organizations - only electronically.
- It is easier for tax authorities to control insurance contributions to funds.
Submission deadlines
Information on the average number of employees must be submitted to the tax office no later than January 20, 2018(inclusive). This is what it says in paragraph 3 of Art. 80 Tax Code of the Russian Federation. This report will be for 2017, since the document is submitted once a year.
All organizations are required to comply with the deadline requirement - LLC, CJSC, PJSC, etc.). Moreover, regardless of the presence or absence of workers.
If the registration procedure for a legal entity has been completed quite recently, then the report is sent before the 20th day of the month, which comes after the month of opening.
As for businessmen, information about average number of individual entrepreneur employees are served provided that:
- are registered as an employer;
- use hired labor.
They are subject to a similar deadline requirement (except for the rule of the next month after creation/reorganization).
The individual entrepreneur’s report in question is submitted to the Federal Tax Service at the place of residence.
Count: Is individual entrepreneur included in the average headcount?
As a rule, the report is compiled on the basis of a time sheet: the number of employees present for each working day is summed up and the result is divided by the number calendar days month. Then the data for each month is divided by 12.
Note:
- Only personnel under an employment contract need to be taken into account;
- himself individual entrepreneur does not need to be included in the average headcount.
When drawing up a report on the average number of employees, individual entrepreneurs do not take into account personnel who:
- leads labor activity outside the Russian Federation;
- transferred to another organization;
- works under a student contract;
- are on maternity leave, etc.
When there is no staff: Do individual entrepreneurs pass the average?
Often, businessmen independently conduct their business affairs, without hiring people or attracting family members (friends) without concluding an employment contract. In this case, you do not need to submit the report in question. A similar rule applies when concluding contracts only of a civil nature.
Exemption from taking the average salary for individual entrepreneurs without employees is possible on the basis of clause 3 of Art. 80 Tax Code of the Russian Federation. This norm establishes the circle of persons who are required to submit a report to the Federal Tax Service on the average number of personnel per year: legal entities and individual entrepreneurs using hired labor.
Thus, only merchants who entered into an employment contract face a fine for failure to submit a report or violation of a deadline. Individual entrepreneurs without employees do not submit the average number of employees for 2017. Therefore, if you receive a notification with such a requirement, you need to inform the tax authorities about the error.
Any entrepreneur needs to report to the tax authorities. There, in addition to the tax return and other reporting, you will need to submit information about the SSC. The average number of individual entrepreneurs is needed to determine taxation and statistical purposes. Therefore, whether you like it or not, you will have to prepare a certificate.
Fill out and submit the SSC information form
Information about the SSC must be submitted to the tax office once a year no later than January 20. Opening an individual entrepreneur does not oblige you to submit a report on the number of employees for the next month after registration. And the closure of an individual entrepreneur is obligatory. These reports are submitted no later than the actual date of deregistration of the entrepreneur.
An individual entrepreneur submits information on the number of employees using the KND form 1110018 in accordance with Order of the Federal Tax Service of the Russian Federation N MM-3-25/174. To submit information, you must enter the following information:
- Taxpayer INN;
- full name of the tax authority at the place of residence of the individual entrepreneur;
- FULL NAME. individual entrepreneur;
- form according to form No. P-4;
- The date of recording the number of employees is January 1 of the reporting year.
- date of filing, signature of the individual entrepreneur and its transcript.
The rest of the fields are filled out by the employee tax service. The certificate must be drawn up in 2 copies, one of which you keep for yourself to confirm the submission of data to the Federal Tax Service.
How to calculate MSS
An individual entrepreneur is not included in the number of his employees - he cannot conclude an employment contract with himself and set his own salary. If you do not have employees, then you do not need to report in 2017. Such amendments were made to paragraph 3 of Art. 80 Tax Code of the Russian Federation. If you are on UTII, then when calculating the average headcount you are required to include yourself as a unit in the physical indicator. This is stated in Art. 346.29 Tax Code of the Russian Federation. Otherwise, the principle of calculating the MSS is no different.
An individual entrepreneur is not included in the number of his employees - he cannot conclude an employment contract with himself and set his own salary.
So, we fill out the form according to form No. P-4. It is necessary to calculate the average number of employees for the reporting year in several stages:
- Revealed average value number of full-time employees. It is necessary to establish how many days each person worked in a month. Weekends and holidays should also be taken into account. The number of calculated days of all employees is summed up and divided by the number of days of the month for which the calculation is being made. The resulting value cannot be rounded.
- We calculate the average number of employees who work part-time. To do this, you need to calculate the number of hours they worked for the entire month, divide this value by the length of the working day, and then distribute the resulting value among the days of the month. That is, in this case, the average number of employees will be proportional to the time they worked. The resulting value cannot be rounded.
- The final step is to calculate the annual value. All data received for each month for full-time and part-time employees must be summed up and divided by 12. Now the resulting value must be rounded and entered into the reporting form.
If an individual entrepreneur deems it necessary, he has the right to calculate the SCH as if part-time employees are full-time.
Make sure that the data reaches the Federal Tax Service on time. Otherwise, you will be fined 200 rubles. By the way, a fine will not relieve you of the obligation to submit a report. The average headcount is necessary to calculate a number of taxes. It is an indicator for the use of UTII or simplified tax system - if the number of employees exceeds 100 people, then the entrepreneur will not be able to use these modes.
A certificate of the average number of individual entrepreneurs is needed to determine the tax base. The amount of payments to the tax office will depend on it. If you work without employees, you can forget about the certificate, but if you have at least one person on staff, you won’t be able to evade responsibility.
Average salary when opening an LLC
After opening and registering a company with limited liability(LLC) it is necessary to perform a number of certain actions: open a settlement account, notify the Pension Fund of the Russian Federation, the Fund social insurance, Compulsory Health Insurance Fund. Among the responsibilities of a leader again open society limited liability company also has the obligation to send the average number of employees of the organization to the Tax Inspectorate.
The Tax Code establishes that when opening an LLC, the average number of employees must be sent no later than the 20th day of the month following the month the LLC was opened. According to current legislation, the average number of employees is filled out in a specially approved form and can be in paper form or on electronic media (depending on the number of employees). But in accordance with the changes that were made to the Tax Code Federal law No. 134-FZ of June 28, 2013, from January 1, 2014, all organizations are required to submit the average number of employees in electronic form, regardless of the number of employees. The exceptions will be:
- Organizations that are not VAT payers;
- Firms exempt from VAT;
- Organizations with fewer than 100 employees.
These enterprises will be able to submit the average payroll on paper, but on the condition that they do not receive invoices when selling goods, works, and services. Companies receiving such invoices are required to switch to transmitting the average number of employees in electronic form from 01/01/2015.
The average number of employees is submitted to the Tax Inspectorate when opening a limited liability company in Form No. 1-T (one of the forms of state statistical observation). By general rule The information in the form is filled in by the taxpayer. Some columns at the end of the form are filled out by a Tax Inspectorate employee.
Lawyers at Ordin & Co. have been working in this area for several years. Our company’s lawyers offer you qualified legal assistance in the following areas:
- Lawyer consulting;
- Preparation of documents;
- Representation of interests in court;
- Representation in government bodies;
- Dispute resolution.
For qualified legal assistance, contact the lawyers of the Ordin & Co. firm.
Does an individual entrepreneur without employees rent out the average number of employees? This question worries many entrepreneurs, since legislation is constantly changing and clarified. The average number of employees of individual entrepreneurs without employees in 2017 is an example - this is a form representing reporting to the Inspectorate of the Federal Tax Service; previously it was required to be filled out, but last season changes were made to clause 3 of Art.
Does an individual entrepreneur without employees rent out the average number of employees? This question worries many entrepreneurs, since legislation is constantly changing and clarified.
The average number of employees of individual entrepreneurs without employees in 2017 is an example - this is a form representing reporting to the Inspectorate of the Federal Tax Service; previously it was required to be filled out, but last season changes were made to clause 3 of Art. 80 of the Tax Code of the Russian Federation. Is it necessary to submit the average number of individual entrepreneurs without employees in connection with the above changes? The answer is later in the article; first, let’s define the goals of this report and the general procedure for filling it out.
Purposes and persons required to submit the form
SSC is a small report that represents data on the number of workers in an enterprise: those employed by a personal entrepreneur or in an organization. Information on the average number of individual entrepreneurs without staff was constantly submitted using the same form, the form looks quite simple, but you need to know the specifics of calculating the number of workers. It is contained in the Instructions set out in Rosstat Order No. 772 dated November 22, 2017. The report on the average number of individual entrepreneurs without employees was also traditionally filled out in accordance with these rules.
Objectives of this reporting:
control over the number of full-time employees in order to correctly determine the status of a person (small, large enterprise, etc.); clarification of the method of submitting and compiling reports (some entities can now submit them only electronically); simplification of control over the payment of insurance premiums.
So, the SSC report allows tax authorities to control some aspects of the enterprise’s activities. For what reason do individual entrepreneurs without employees rent out the average number? This question has arisen for many people in practice. In addition to them, legal entities without employees, as well as newly organized LLCs, had to submit this report. The fact is that the legislator proceeded from the position that if there are currently no employees on staff, during the reporting period (a year in this case) they could be hired and fired from work.
But, for this type of reporting, that is, “Individual entrepreneur: average headcount without employees,” 2017 was the last year. Changes have been made to the Tax Code of the Russian Federation, and now individual entrepreneurs without employees do not submit such reports.
For what reason does an individual entrepreneur not need to include himself in the form?
How to fill out the average number of individual entrepreneurs without employees? Isn’t it necessary for a personal entrepreneur to still make such a report, including himself in it? Let's figure out why a personal entrepreneur should not do this.
Information on the average number of employees: fill out without errors
The answer is based on the interpretation of the law.
So, the average headcount of an individual entrepreneur without employees could include the entrepreneur himself, but this contradicts the following logical conclusions based on the analysis of laws:
the entrepreneur cannot conclude labor contract with oneself, and according to the instructions of Rosstat, information is provided about those employees with whom such an agreement has been concluded; in accordance with Art. 2 Civil Code A Russian entrepreneur organizes his own business, a business at his own risk and risk, the purpose of his activity is to make a profit, and he has the right to act on his own behalf when concluding transactions and in court. Such activity cannot be classified as labor.
Answers to quite frequently asked questions
Should an individual entrepreneur without employees submit the average number of employees?
No, this obligation has been abolished by the legislator. Reporting from individual entrepreneurs “average headcount without employees” for 2018 is not accepted as an example.
As this form was previously filled out, taking into account the fact that employees at the time of submission to staffing table wasn't listed?
A certificate of the average number of individual entrepreneurs without employees in this case was filled out according to the general rules.
Is a zero value allowed?
Yes, if there were no employees on staff during the reporting period, this is completely logical, but not for individual entrepreneurs. Now, just as before, such forms are required to be submitted by LLCs without hired personnel.
What to do if employees were on staff, but have now been kicked out of work?
The calculation of the value in the form must be made taking into account the established rules set out in the instructions of Rosstat. Since the total value is the sum of the values calculated for each month. So, if employees worked at the enterprise during the period specified in the form, this should be reflected in the final figure. Along with this, the calculation rules are specific and spelled out in detail; there are special instructions for counting part-time workers, part-time workers, etc.
Read also a useful note on the question of how to obtain a second copy of the charter. This might be of some interest.
Re: Does the individual entrepreneur provide information on the average headcount?
DOES IT FOLLOW FROM THE PROVISIONS OF P. 3 OF ART. 80 Tax Code of the Russian Federation, WHAT
TAXPAYERS ARE INDIVIDUAL ENTREPRENEURS, NOT
WHO HAVE HARRIED EMPLOYEES ARE NOT OBLIGATED TO REPRESENT
TAX AUTHORITY INFORMATION ABOUT THE AVERAGE PEOPLE
EMPLOYEES IN THE PREVIOUS CALENDAR YEAR?
ARE THE PROVISIONS OF ART. 6.1 Tax Code of the Russian Federation ABOUT PROCEDURE
CALCULATION OF TERMS ESTABLISHED BY LEGISLATION ON
TAXES AND FEES TO THE FEDERAL LAW OF 08.08.2001
129-FZ? IS AN INDIVIDUAL ENTREPRENEUR OBLIGED TO
NOT ACTUALLY ENGAGED IN ENTREPRENEURSHIP
ACTIVITIES FOR WHICH UTII IS INTRODUCED
SUBMIT "ZERO" DECLARATIONS TO THE TAX AUTHORITY
FOR THIS TAX?
MINISTRY OF FINANCE OF THE RF
The Department of Tax and Customs Tariff Policy reviewed
letter on the application of legislation on taxes and fees and
reports the following.
In accordance with paragraph 3 of Art. 80 of the Russian Tax Code
Federation (hereinafter referred to as the Code) information on the average number of employees
employees for the previous calendar year are presented
taxpayer to the tax authority no later than January 20 of the current
year, and in case of creation (reorganization) of an organization - no later than
On the 20th day of the month following the month in which the organization was
created (reorganized). The specified information is presented in the form
approved by the federal executive body authorized
for control and supervision in the field of taxes and fees, to the tax authority for
location of the organization (at the place of residence of the individual
entrepreneur).
By order of the Federal Tax Service of Russia dated March 29, 2007 N MM-3-25/174@, the form was approved
"Information on the average number of employees for the previous
calendar year."
Based on clause 3 of Art. 80 of the Code and Order of the Federal Tax Service of Russia dated March 29, 2007
N MM-3-25/174@ it follows that all taxpayers are individual
entrepreneurs are required to submit to the tax authority within the established
deadline for information on the average number of employees for
the previous calendar year. The specified paragraph of Art. 80 of the Code
provides for failure to submit to the tax authority by taxpayers -
individual entrepreneurs who do not have hired
employees, information about the average number of employees.
Article 6.1 of the Code defines the procedure for calculating deadlines,
established by legislation on taxes and fees.
According to paragraph 1 of Art.
Information on the AVERAGE number of employees in 2017-2018. Download the SSC form
6.1 Code deadlines established
legislation on taxes and fees, are determined by the calendar date,
an indication of an event that must inevitably occur, or
an action to be performed, or a period of time,
which is calculated in years, quarters, months or days.
Federal Law of 08.08.2001 N 129-FZ "On State
registration legal entities and individual entrepreneurs" are not
relates to legislation Russian Federation about taxes and fees.
Thus, Art. 6.1 of the Code does not determine the calculation procedure
deadlines established by the said Federal Law.
In accordance with paragraph 1 of Art. Code 346.28 by taxpayers
single tax on imputed income for individual species activities
are organizations and individual entrepreneurs engaged in
in the territory municipal district, urban district, cities
federal significance Moscow and St. Petersburg, where it was introduced
single tax, entrepreneurial activity taxed by a single tax
tax.
If an individual entrepreneur who does not actually carry out
business activity in respect of which
special tax regime in the form of a single tax on imputed income
for certain types of activities, submitted a corresponding application to
tax authority at the place of business
activities and received a notice of deregistration from tax registration in
as a single tax payer on imputed income for
certain types of activities, then he has no obligation
submit "zero" tax returns for this tax.
Deputy Director
Tax Department
and customs tariff policy
S.V.RAZGULIN
November 20, 2008
N 03-02-08/24
The resulting value cannot be rounded.
- We calculate the average number of employees who work part-time. To do this, you need to calculate the number of hours they worked for the entire month, divide this value by the length of the working day, and then distribute the resulting value among the days of the month. That is, in this case, the average number of employees will be proportional to the time they worked. The resulting value cannot be rounded.
- The final step is to calculate the annual value. All data received for each month for full-time and part-time workers must be summed and divided by 12.
How to calculate the average number of personnel for individual entrepreneurs? answers to 4 questions
The fact is that some individual entrepreneurs note the following fact: they did not submit the report due to the absence of employees, and the tax authorities fined them for failure to submit documents.
What is the average number of individual entrepreneurs
The calculation is as follows: Average (month) = sum of all employees who worked fully for the month / number of calendar days Even if some employees were in annual leave, on a business trip or were sick, they still need to be taken into account, since they are on the staff of the organization. The calculation does not take into account those employees who are external part-time workers, who are on maternity leave, on leave at their own expense, those registered under civil law contracts, those sent for off-the-job training and receiving a scholarship, as well as the individual entrepreneur himself. . When calculating the average number of employees, in most cases, a fractional result is obtained, which must be rounded to a whole number.
Information on the average headcount for 2017: how to calculate and fill out
Attention
It may be better to submit a report with zero figures to avoid misunderstandings. Is it necessary to submit a report to an individual entrepreneur if the number of employees has not changed for all previous reporting periods?
Average headcount: pay for the first or second
Yes, it is necessary to do this every year, even when the report is actually duplicated for 2-3 years in a row. If the certificate of number of employees is not submitted on time, what is the threat to the individual entrepreneur? For individual entrepreneurs, penalties of no more than 200 rubles are provided. for each case late delivery report. If an individual entrepreneur deliberately refuses to provide reports, the tax office has the right to increase the fine to 500 rubles.
If an individual entrepreneur registered and began operations in the middle of the year, how should the number of employees be calculated?
- For the calculation, you only need to take the months when he carried out data management.
What does the average number of individual entrepreneurs without employees consist of?
The Tax Code of the Russian Federation exempts individual entrepreneurs from submitting the average number of employees of individual entrepreneurs without employees, since in this case they carry out their activities independently, without hiring hired labor. This also applies to individual entrepreneurs who involve family members or partners in their activities without concluding employment contracts with them. Calculation and information on the average number of employees for the year and month.
Formula and calculation procedure You can calculate the average number of employees for 1 year using the following formula: x = y * 12 where x is the average number of employees for 1 year; y – the sum of the average number of workers for each month. When calculating, the number 12 is always taken, even if the individual entrepreneur has not worked for a whole year.
Online magazine for accountants
Formulas for calculating the average headcount of an organization Calculating the average headcount of an organization is not very complicated; however, it sometimes causes some difficulties. To do this, let's look at a calculation example in more detail. The average number of employees for a calendar year is calculated based on the average number of employees for calendar months. In this case, it is necessary to sum up the 12 obtained indicators and divide by 12, that is: Average number (year) = / 12 As for the average number of employees for the month, it is calculated by summing up all employees who fully worked for the entire month and dividing the result by the number of calendar days .
Average number of individual entrepreneurs without employees
Storage systems submit reports regardless of the taxation system they use. If an enterprise was created during the calendar year, then during the reporting period they submit the form 2 times, after registration and at the end of the year. Individual entrepreneurs are rented out once at the end of the year if there are employees.
- 2017 for 2018;
- 2018 for 2018
If an individual entrepreneur closes his activities, then before the closing date he is obliged to submit all reports to the tax and other Funds, including the form for the employees’ financial balance, if he has a non-zero one. Report submission is allowed:
- on paper in 2 copies;
- by mail, by registered mail with notice;
- in electronic form with an electronic signature.
If the storage system provides incorrect information, the tax office will not fine you, but for late submission there is a fine of 200 rubles.
Average number of individual entrepreneurs with one employee
The form is submitted to the Federal Tax Service of the Russian Federation, and, according to the above rule, if an entrepreneur has more than 25 employees with whom an employment contract has been concluded, all reporting is submitted electronically. If there are fewer workers, it is possible to submit the form in printed form. You can present the form directly to the window at the Federal Tax Service inspection at the place of registration, and a specialist will check its completion.
Corrections, if necessary, can usually be made on site. If the person submitting the form is not an entrepreneur, a power of attorney will be required. You can also send the report by mail. If the entrepreneur does not have a seal, which is allowed, you just need to indicate this fact.
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Average number of individual entrepreneurs with employees
If the registration procedure for a legal entity has been completed quite recently, then the report is sent before the 20th day of the month, which comes after the month of opening. For more information about this, see “When to submit a report on the average headcount for 2016.” As for businessmen, information on the average number of employees of individual entrepreneurs is submitted provided that:
- are registered as an employer;
- use hired labor.
They are subject to a similar deadline requirement (except for the rule of the next month after creation/reorganization). The individual entrepreneur’s report in question is submitted to the Federal Tax Service at the place of residence. Calculation: is the individual entrepreneur included in the average headcount? As a rule, the report is prepared on the basis of a time sheet: the number of employees present for each working day is summed up and the result is divided by the number of calendar days of the month.
To calculate the SCH for a month, hired employees who worked as PRD and NPRD must be summed up: SCH (monthly) = SCH (monthly for PRD) + SCH (monthly for NPRD) Similar calculations can be made manually, but for greater accuracy it is necessary to use a special software. If an individual entrepreneur has 1-2 employees, then it makes sense to calculate everything manually. Other details of working with numbers When calculating for a month, quarter or year, some numbers will necessarily be fractional. The legislator allows them to be rounded using simple rules mathematics, for example, when there is a number after the decimal point: “5” or more. Rounding must be done up and the fractional number must be turned into a whole number (3.8 = 4). “4” or less Rounding must be done downwards and the fractional number must be converted to a whole number (3.4 = 3).
The responsibilities of any individual entrepreneur include submitting various reports to the Federal Tax Service at the place of residence. An important indicator is the number of employees of the organization. Individual entrepreneurs are not exempt from this either. But they may have a question: can the average headcount be 0 people, and how, in this case, to display the information in the SSC report?
Not every entrepreneur hires someone to work for them. Some people prefer to do everything themselves, without involving others. The legislation provides for the possibility of not hiring personnel. But the businessman immediately asks the question, what will be the average number of employees of an individual entrepreneur without employees?
Such a question is quite justified, because an individual entrepreneur may not know whether to include himself among the employees or not. As a general rule, this should not be done for several reasons:
- An individual entrepreneur does not have the authority to hire himself for employment contract or set your own salary;
- An individual entrepreneur is a business format that assumes the possible availability of profit, and this does not fall under the concept of work activity.
This means that in the absence of employees, individual entrepreneurs have an average headcount of 0 people.
When will the average value of an individual entrepreneur without employees be zero?
Sometimes individual entrepreneurs still list themselves as employees. It's about about a number of areas where tax deductions are calculated using physical indicators as the number of employees. This situation is relevant, for example, in retail trade, repair services, when providing household services. In these cases, the average headcount for individual entrepreneurs without employees may be equal to one.
Should an individual entrepreneur submit a zero report on the SSC?
To decide whether it is necessary to take the SSC for an individual entrepreneur if he has no employees, you need to carefully study the document regulating this issue. The Tax Code of the Russian Federation states that the delivery of such documentation is carried out by organizations and individual entrepreneurs. This applies to the latter only if there are employees. This means that the average number of employees may be 0 for individual entrepreneurs.
And if the individual entrepreneur has not hired anyone, then he does not need to submit zero reports. Although previously this information was sent to the Federal Tax Service. They simply put “0” in the report. In 2017, this obligation was removed from individual entrepreneurs who do not have staff.
Do SSCs rent out LLCs without employees?
The question of whether the average number of employees of an LLC without employees is transferred may also arise. Here you also need to be guided by the Tax Code of the Russian Federation. It talks about the need for legal entities to submit even a zero report.
Some experts even argue that an LLC cannot but have employees, because there must be a CEO who signs contracts and other external and internal documents.
How to reflect zero headcount in SSC LLC?
The need to submit a zero report may give rise to another question - how to fill out the average number of employees of an LLC without employees? All information is displayed in the general order, only a zero is entered in the SCH column.
The organization submits the report for the current year no later than January 20 of the following year. If a legal entity was formed in the current month, then it will additionally have to submit another report by the 20th of the next month.
Conclusion
Individual entrepreneurs do not submit zero reports on SSC; they are exempt from this obligation. But if the LLC has no employees, the average number of employees (even if it is 0) must be displayed in the report and promptly submitted to the Federal Tax Service at the place of registration of the organization.
The rationale for this position is given below in the materials of the Glavbukh System
Tax reporting
The composition of reporting for the tax inspectorate depends on what taxation system the entrepreneur uses and whether he has employees or property.
But there are also types of reporting that a businessman must submit regardless of the taxation system applied. Let's start with them.
So, if a businessman had hired employees last year, then this year he must submit information about the average number of employees to the inspectorate. The only exception is those entrepreneurs who did not have hired personnel last year; they do not have to submit a report. This is stated in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.*
In addition, if an entrepreneur has hired personnel, then for each employee who receives income, a certificate in form 2-NDFL must be submitted to the tax office.
Oleg Good,
State Advisor to the Tax Service of the Russian Federation, 2nd rank
Information on the average number of employees
In addition to the responsibilities provided for by the Tax Code of the Russian Federation, organizations and entrepreneurs must annually submit tax inspectorates information on the average number of employees for the previous year. The only exceptions are entrepreneurs who did not hire employees last year - such entrepreneurs may not report on the average headcount. This is stated in paragraph 3 of paragraph 3 of Article 80 of the Tax Code of the Russian Federation.
Information on the average headcount for the previous year must be submitted no later than January 20 of the current year in the form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174. This rule applies to both organizations and entrepreneurs.
As for newly created (reorganized) organizations, they submit information on the average number of employees no later than the 20th day of the month following the month of creation (reorganization). This follows from the provisions of paragraph 3 of paragraph 3 of Article 80 of the Tax Code of the Russian Federation and is confirmed in the letter of the Federal Tax Service of Russia dated April 28, 2010 No. ШС-17-3/0103. For the first time, registered entrepreneurs are exempt from this obligation. They submit information on the average number of employees exclusively at the end of the year (no later than January 20). This conclusion follows from the letter of the Ministry of Finance of Russia dated July 19, 2013 No. 03-02-08/28369.*
Attention: failure to timely submit information on the average number of employees for the previous year is an offense for which tax and administrative liability is provided.
Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated June 7, 2011 No. 03-02-07/1-179.
Sergey Razgulin,
Actual State Councilor of the Russian Federation, 3rd class