Specialists who are encountering this topic for the first time may wonder what the difference is between the average number and the average headcount. To avoid confusion, let us understand the relationship between these two concepts.
Number of employees of the organization
This is an important indicator that reflects the segment of the organization’s activities and shows the number of people working in it on a certain date or period. It is the starting point for determining the average headcount - a value used for statistical purposes and taxation (when it should be determined for a specific tax, contribution or fee).
Regulatory acts on determining the number
In this area, there are norms of legislation (mainly tax), as well as orders and instructions on the rules for determining the payroll and average number of employees for submitting these reports to the statistical authorities.
Let's focus on the latter. Among them:
- Instructions on statistics of the number and wages of workers and employees at enterprises, institutions and organizations, currently in force, approved. September 17, 1987 by the State Statistics Committee of the USSR (hereinafter referred to as the Instructions);
- Orders of Rosstat dated 08/27/2014 N 536, dated 08/03/2015 N 357, dated 10/26/2015 N 498, etc.
The orders also determine who must submit these reports and within what time frame.
List and average number of employees
The number of employees on the payroll is a quantitative indicator of the payroll given on a given date, as well as on average for the reporting period (which can be a month, a quarter, a year from its beginning). It is the average indicator that is most often necessary for statistical and tax purposes, as well as for determining the average wage, labor efficiency, turnover ratios and other indicators.
Section three of the Instructions (paragraphs 11 - 23) is devoted to the rules for calculating this value.
The headcount includes all employees of an organization who are employed in it on a certain date or period, with some exceptions. Moreover, each employee is counted in it only once and as one unit; It includes both actual working persons and those absent from work.
The number of employees on the payroll must correspond to the information contained in the time sheet.
Part-time workers, persons working under civil contracts, and some other categories are excluded from the payroll.
For example, you can calculate the average number of employees for the reporting month as follows (clause 12):
- firstly, the number of payroll employees is summed up for each calendar day (from the 1st to the 30th/31st, for February - to the 28th/29th) along with holidays (non-working days) and weekends;
- secondly, the result obtained is divided by the number of calendar days of the reporting month.
Some categories of workers included in the payroll are not included in the average payroll, for example, those on parental leave (clause 14 of the Instructions), which should be taken into account when calculating.
Average number of employees
This indicator requires that, in particular, Rosstat Order No. 536 of August 27, 2014, etc., be reflected in reporting; it is also necessary for an organization to receive tax benefits.
According to paragraph 13 of the instructions for filling out forms (Appendix 17 to the Order), information on the average number of employees of the organization for the year preceding the reporting year includes:
- average number of employees of the organization;
- the average number of external part-time workers working in it;
- the average number of employees working in it under civil contracts.
Therefore, speaking about the differences between the average and the average number, we can only say that they are mutually necessary for calculating each other. The procedure for determining each indicator for different purposes is established in regulations and orders of Rosstat, the Federal Tax Service and the Ministry of Finance of the Russian Federation.
The procedure for calculating the number of employees is determined by law and established in Rosstat Resolution No. 69 dated November 20, 2006 (hereinafter referred to as the Resolution).
Headcount
The full list of employees who are included in the payroll contains clause 88 of the Resolution. Let's present it below, but for now we'll suggest you remember a few rules for calculating payroll numbers:
1. The payroll includes all employees who have an employment relationship with the employer. Simply put, those with whom an employment contract (both fixed-term and indefinite) was concluded and who performed permanent, temporary or seasonal work for one day or more.
2. When calculating the indicator, owners of organizations who worked and received wages in their company are taken into account.
3. The list of employees for each calendar month takes into account both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism).
4. The payroll number for each day must coincide with the data in the employees’ working time sheet.
Document fragment. Clause 88 of Rosstat Resolution No. 69 dated November 20, 2006.
Workers who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not many of them, so we advise you to remember them all:
- external part-time workers;
- performing work under civil contracts;
- working under special contracts with government 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 studying outside of work, receiving a scholarship at the expense of these organizations;
- those who submitted a letter of resignation and stopped working before the expiration of the notice 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 part-timers,
- employees registered in one organization for two, one and a half or less than one rate,
- persons hired on a part-time, part-time or half-time basis.
Average headcount
The very name of the indicator tells us that the average number of employees is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations. Next, we will show all the calculations using examples. But first we draw your attention to an important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:
- women on maternity leave;
- persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as on additional parental leave;
- employees studying in educational institutions and on additional leave without pay;
- employees entering educational institutions and on leave without pay to take entrance exams.
- Order for employment (form N T-1),
- Order on transfer of employees to another job (form N T-5),
- Order on granting leave (Form N T-6),
- Order to terminate the employment contract (Form N T-8),
- Order to send an employee on a business trip (Form N T-9),
- Employee personal card (form N T-2),
- Timesheet for recording working hours and calculating wages (form N T-12),
- Working time sheet (form N T-13),
- Payroll statement (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 number of employees for each calendar day of the month, divided by the number of calendar days in the month.
Please note: the calculation takes into account holidays (non-working days) and weekends. The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if weekends or holidays span several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday. This condition is contained in paragraph 87 of the Resolution.
Example 1. LLC "Kadry Plus" employs 25 people under employment contracts. The established work schedule is a 40-hour, five-day work week. The payroll as of November 30 is 25 people.
From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.
On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, 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 practical training. No employment contract was concluded with him.
On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a probationary period of two months.
On December 24, driver Gorbachev submitted his resignation and did not return to work the next day.
Weekends and holidays in December were the 1st, 2nd, 8th, 9th, 15th, 16th, 22nd, 23rd, 30th, 31st. Therefore, on these days the number of employees on the payroll will be equal to the number on the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.
Of the workers listed above, the payroll for December will include:
- Ivanov - from December 1 to December 31,
- Petrova - from December 1 to December 31,
- Sidorov - from December 10 to 31,
- Alekseeva - from December 18 to 31,
- Bortyakova - from December 19 to 31,
- Vikulov - from December 20 to 31,
- Gorbachev - from December 1 to December 24.
Petrov’s accountant is not taken into account in the average headcount (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.
For clarity, let’s draw up a table that defines the payroll for December 2007:
The number of employees of LLC "Kadry Plus" in December 2007
|
Day of the month |
Payroll |
Of these are not included |
Turn on |
Let's calculate the average headcount for December:
802 person-days : 31 days = 25.87 people
In whole units it will be 26 people.
The rules for calculating the average number of employees for a quarter, year or other period are as follows: it is necessary to add up the average number of employees for each month of the period and divide by the number of months. Let's say, if you want to know the indicator for a quarter, then you need to divide by 3, if for a year - by 12. In this case, 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 carried out business activities for less than a full 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 the 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 an indicator for a quarter or a year, then, regardless of the duration of work in the period, it is necessary to add up the average number of employees for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the indicator for the entire year 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.
Work schedule: 40-hour, five-day work week.
Let's calculate the average number of employees of the company for 2007.
1. The list of employees for October is shown in Table 2:
List of employees of Lyubava LLC in October 2007
|
Day of the month |
Headcount, |
Including included in |
2. Determine the average number of employees by month.
For October it is equal to 1.1 people. (34 person-days: 31 days).
Since in subsequent months the payroll of employees did not change for each day, the average number of employees for November will be 7 people. (210 person-days: 30 days) and for December also 7 people. (217 person-days: 31 days).
3. Let’s 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 production and economic nature determine the average number of employees according to general rules.
Nuance 4. If employees of an organization are transferred on their own initiative to part-time (part-time work week) 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 payroll - in proportion to the time worked (clauses 88 and 90.3 of the Resolution). The calculation algorithm is given in example 3.
Please note: if a shortened (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, people employed in jobs with hazardous working conditions, women who are given additional breaks from work to feed a child or who work in rural areas, disabled people of groups I and II.
Example 3. The Lux company has a 5-day, 40-hour work week. The payroll consists of 2 people who, on their own initiative, work part-time. So, in December, Lebedeva worked 13 days, 5 hours a day, Sanina - 17 days, 7 hours. In December 2007 there were 21 working days.
It is necessary to determine the average number of employees for December.
1. We determine the total number of man-days worked by these persons (in our case, Lebedeva and Sanina).
To do this, divide the total number of man-hours worked in the desired month (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 person-days will be 23 person-days. ((65 person-hours + 119 person-hours): 8 hours).
2. The next step is to calculate the average number of part-time workers per month in terms of full employment. To do this, divide the result by the number of working days in the month (there are 21 in December). We get 1.1 people. (23 person-days: 21 days).
3. To determine the average number of employees for a 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 number
To calculate this indicator, we need to determine the average number of external part-time workers and persons performing work under civil contracts.
The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of part-time workers.
And the average number of persons performing work under civil contracts is determined according to the general rules for calculating the average number of employees. But there are still some peculiarities. So, if an employee on the payroll of a company has entered into a civil law agreement with it, he is counted only in the payroll and only once (as a whole unit). Also, the average number of employees under civil contracts does not include individual entrepreneurs.
Thus, by adding all three indicators, we can determine the average number of employees. Note: it must be rounded to whole units.
Instructions
There are list workers, average payroll and average. The payroll includes all employees of the enterprise who have entered into contracts and work on a permanent, temporary (including seasonal) basis. As a rule, it is calculated in accordance with the primary financial reporting documents (time sheets). All employees are taken into account, even if for some reason (vacation, additional leave, illness, business trip, study, etc.) they were absent. The number of employees on a weekend or holiday corresponds to the number of the previous day.
The average number of employees directly depends on the payroll. Employees who are in maternity or child care are completely excluded from it. Part-time employees are counted in proportion to the hours worked. Moreover, you need to know that this clause applies only to those employees who work in this mode based on personal statements. If there is no application, it is considered a full working day. Workers who have working hours in accordance with the law do not fall into this category (nursing mothers, if the employee’s age is less than 18 years, working in hazardous working conditions, etc.).
In the average number (it is important when calculating the economic indicators of an enterprise, such as labor productivity, average wages of employees), external part-time workers and persons who have entered into civil law contracts with the enterprise are additionally taken into account. They are also calculated in proportion to the time worked.
The average headcount is calculated for a certain period: per month, per quarter, per year, per year. Even if not all days are worked in a period, it must be divided by the entire period. So, if the enterprise did not start operating from the first day of the reporting period, the calculation is made for the entire period: the first day of work of Erudit OJSC is August 19, the number of employees is 16 people, the average payroll for August will be (16 people x 13 days) / 31 days = 6.7 people, t i.e. 7 people.
Let's calculate using simple examples.
Example 1: We calculate the average headcount of Erudite OJSC for September. Working hours: 5 days, full working day – 8 hours. In September: on the 12th, 5 people were hired (of which 2 people are part-time - one works 4 hours, the other 6 hours); 15th - 1 person was fired; On the 27th – the employee went on maternity leave. The average number, according to Table 1, will be:
560 person-days/31k.days=18.06 people, i.e. 18 people..
Explanation for the calculation of employment of workers: one person works 4 hours, i.e. 4hour/8hour=0.5; the second – 6 hours, i.e. 6 hours/8 hours = 0.75. Total from the 12th on part-time – 1.25 people.
The average number of employees is an important indicator for organizations and individual entrepreneurs. Both must submit appropriate reports to the tax service. Therefore, it is very important to understand and differentiate who is included in the average number of employees and who should be excluded from it.
To determine the average number of employees, the payroll numbers for a specific period of time are taken. In fact, both of these concepts imply the inclusion of the same workers in the composition.
Rosstat Order No. 428 of October 28, 2013 allows you to determine without errors who to include in the average number of employees. In a general sense, we are talking about those persons who work at an enterprise under an employment contract, the duration of which is absolutely irrelevant (a person can work even for 1 day and be included in the payroll).
The most complete list of employees included in the payroll is set out in the instructions of Rosstat, namely in paragraphs 79, 80 and 81. There is also information there about who is not included in the average payroll.
Who is not included in the average headcount?
When calculating the SCH, it is not necessary to take into account a number of categories of employees. For example, fired employees are not counted. They also do not take into account those who work under the GPA without concluding an employment contract with the employer.
External part-time work will become another basis for excluding a person from the payroll. The following categories of employees of the enterprise are not included in the average headcount:
- transferred to another enterprise, provided that they are not paid wages at their previous place;
- staying abroad on duty for a long time;
- founders of the company who receive only income from profits;
- individual entrepreneurs themselves (the question of whether individual entrepreneurs are included in the average headcount can be answered in the affirmative only when physical headcount indicators are used when calculating the tax);
- persons undergoing training and not working at the time of study (unpaid) leave at the enterprise (after the end of the leave, they will again be taken into account when calculating the SCH).
In some areas, the services of third parties and especially individuals are often used. They prefer not to enter into an employment contract with the latter, but to limit themselves to a contract agreement. It belongs to the category of civil legal contracts.
If the question arises whether contracting agreements are included in the average headcount, the answer will be negative. The absence of an employment contract will not allow them to be taken into account when calculating this indicator.
Who is included in the average headcount?
The list of persons taken into account when calculating the SCH is quite extensive. The main feature is the existence of an employment contract. The average number of employees must include the following employees:
- performing their functional duties;
- on sick leave;
- those who are registered at work, but for some reason missed a day of work;
- sent on a business trip (subject to payment of wages for this period of time);
- those on vacation (excluding maternity leave and child care leave - are taken into account, but excluded from the calculation);
- those who received time off for previously worked time;
- temporarily replacing other employees of the enterprise;
- performing their duties at home;
- undergoing a probationary period in the organization.
A complete list of who is included in the average number of employees is in the instructions of Rosstat. When making calculations, it is important to remember that one employee cannot be counted twice, even if he is an internal part-time worker or simultaneously performs his duties and replaces another employee.
Information on the average number of employees is submitted to individual entrepreneurs and LLCs at the very beginning of the year - by January 20. The report itself provides information on the number of employees over the past year, for example for 2018 as of 01/01/2019. Organizations submit a report in any case; LLCs at least have a director. But individual entrepreneurs draw up a report if they hired any personnel to work in the previous year.
Why count it at all? The average number of employees is one of the criteria for the possibility of applying special tax payment regimes, as well as other benefits when making payments to the state budget. Another point depends on this figure: how reporting will be submitted to the tax office and funds - in paper form or exclusively electronic. Finally, this is, in essence, a statistical indicator characterizing the level of employment of the population on a national scale. You can download the form.An automatic system will help you prepare all reports for employees and calculate all contributions. online service.
What formulas to use
Average value the number of employees at the end of the year is calculated according to the Instructions that were developed and approved by Rosstat (Order No. 772 of November 22, 2017, as amended on December 29, 2018). You should rely on this document.
The calculation is made using the formula:
MF (year) = [MF (January) + MF (February) + ….. + MF (December)] : 12
- SCH (year) – average list. number of employees per year;
- SCH (January, .....) – average list. number of employees by month;
- 12 is the number of months in a year.
Let us immediately make a remark about the situation when the company operated only for part of the year. In this case, the formula used is exactly the same: the average for the months of operation is added up (for the remaining months when the company did not work, it will be zero) and divided by 12.
It is the indicator SCH (year) that is entered into the information on the average number of employees compiled according to the KND form 1110018.
The average for each month consists of two figures: the average of workers who worked full days (full day), and the average of workers who worked part-time (half-day).
Accordingly, the average for each month is calculated using the formula:
MF (month) = MF full day + MF half day
MF full day = [H on the 1st day + H on the 2nd number + …. + H on last date] : KD month
- H on the 1st day, ..... – the list number of employees for each day of the month,
- KD month – number of calendar days.
It turns out that the average number of employees is calculated on the basis of the list number of the company's personnel. This concept is also worth mentioning separately.
The payroll includes everyone who works for you under an employment contract, that is, they perform work of a permanent or temporary nature. This also includes seasonal types of work.
Who is included in the payroll? The list of persons is presented in paragraph 77 of the Rosstat Instructions, which includes, among other things, employees on a business trip, home workers and newcomers on a probationary period. Those who do not need to be taken into account in the calculations are listed in paragraphs 78-79 of these Instructions. Among the main categories not included in the list, we note external part-time workers, persons with whom the employment relationship is formalized by a civil contract, employees on maternity leave / maternity leave, employees on study leave without pay. The owners of the company should not be included in the list, the exception is if they actually work in the company and receive a salary.
Now we’ll tell you how to calculate the second component – MF part-time. For calculations, we need to know how many total man-days were worked by employees who worked part-time. To do this, a similar indicator is calculated for each such employee using the formula:
HOURS part-time: Standard
- HOURS part-time – the number of hours worked by part-time employees;
- The standard is the length of the working day (for a standard working week of 40 hours this will be 8 hours).
The resulting figure is then multiplied by the number of days worked in a particular month.
Now that the values of man-days worked have been obtained for each employee who worked part-time, we can calculate the part-time average using the formula:
NC part-time = Total number of NC for part-time employees: RD month
- PD – man-days – here we need the amount for all part-time employees;
- RD month – the number of working days of the month.
Let's look at an example
The LLC was registered on October 20, the company operates a 40-hour week – 5 days. The number of employees from October 20 to November was 12 people; from November 1, another 10 new employees were hired. There were no part-time employees. Since December, the LLC hired a courier on a part-time basis at 5 o'clock - in December the employee worked 20 days. It is necessary to calculate the average number of employees per year.
So let's start with full-time workers. Their monthly average. the number by month will be equal to:
- 12 people * 12 days (work schedule in October): 31 days (number of days in a month) = 4,65 – in October;
- 22 people * 30 days (work schedule in November): 30 days = 22 – in November;
- 22 people * 31 days (work schedule in December): 31 days = 22 - in December.
Now let's calculate the average. number of part-time employees. So the courier worked only in December, then:
- 5 man-hours (length of day) * 20 days: 8 hours (standard): 20 days = 0,63 - in December.
- October 4,65 ;
- November 22 ;
- December 22 + 0.63 = 22,63 .
To fill out the report to the tax office, the last calculation remains to be made:
- SP (year) = (4.65 + 22 +22.63) : 12 = 4,1 person.
How to report to the tax office
Let us remind you that information must be submitted before January 20 in the form specified in the Order of the Federal Tax Service No. MM-3-25/174@ dated March 29, 2007. The current form can be downloaded. The document is one sheet, where first the details of the LLC or individual entrepreneur are indicated, as well as the tax office to which the information is submitted. The average headcount indicator is first rounded to a whole value according to the general rules of mathematics, in our example - up to 4 people.
Late submission of information is punishable by a fine of 200 rubles for the organization itself or individual entrepreneur; in the case of an LLC, its manager may also receive a fine; it amounts to 300-500 rubles.