Separate reporting forms for LLCs and individual entrepreneurs, mandatory for submission to the tax office, extra-budgetary funds or statistical service, contain an indicator of the average headcount. For different purposes, different types of determining the number of personnel of an organization are used:
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- actual number;
- turnout numbers;
- staffing levels;
- planned number;
- standard number;
- average number.
Various algorithms are used to determine each value; both employees on the company’s payroll and all employees, regardless of employment status (internal and external part-time workers, temporary and seasonal workers, “contractual workers”) can be counted.
Main nuances
Regardless of whether you have to report to a tax individual entrepreneur for the reporting period or not, you should know about the basic rules for submitting information that are provided by the legislator.
General formalities
In 2020, for the reporting period of 2020, information on the average payroll number (ASH) is provided only by SHS, which at that time attracted hired labor and formalized labor relations with the relevant documents, as indicated in the Tax Code, in Art. 80, in paragraph 3.
The form contains information about:
- Entrepreneur checkpoint;
- TIN;
- personal data;
- NS code where the report is submitted;
- employee data;
- date of completion.
Basic Rules
To submit reports containing a list of employees of more than 25, the individual entrepreneur will need to use a telecommunications channel, otherwise submit it on paper.
The basic rules for submitting reports to the territorial branch of the Tax Service where the storage system is registered apply to all:
- Enterprises submit reports without fail, individual entrepreneurs only if they have employees.
- When submitting a report with an error that is subsequently detected by the storage system, he needs to submit an updated form, i.e., actually a new report, in order to avoid penalties.
- The report is submitted regardless of whether there were changes in the staffing table during the year or not.
- Individual entrepreneurs submit reports at the place of registration where they are registered with the National Tax Service. Enterprises, together with their divisions, which may be on a separate balance sheet, submit at the place of registration of the legal entity.
- If the report is submitted on paper, then it is presented by the head of the enterprise, the individual entrepreneur himself, or an authorized representative. On the copy of the storage system, the Tax Service employee marks the delivery. It is also possible to send the report by mail.
- Data on employees is not rounded in preliminary calculations; only the final figure should be rounded.
The number of employees on the payroll is a reporting indicator for the tax inspectorate
The average number of employees of individual entrepreneurs without employees is an ambiguous concept. The certificate is submitted subject to the following conditions:
- The individual entrepreneur is registered as an employer;
- Individual entrepreneurs use hired labor.
We conclude that there is no need to provide information on the average number of individual entrepreneurs without employees. An individual entrepreneur who has not hired anyone does not have to submit this certificate. Why? Yes, because the purpose of the SSC declaration is to enter information about hired workers. If there are none, then the individual entrepreneur has the right not to submit a report.
Firms and businessmen are required to send a report on the average number of employees to the Federal Tax Service. The deadline for 2020 and some nuances for newly created organizations are discussed in our article.
TABLE OF CONTENTS
• Where to serve and how to serve
• How to calculate the average headcount
• Sample calculation of average headcount
In 2020, all individual entrepreneurs and organizations in any tax regime must submit the average list. Exception: since 2014, only individual entrepreneurs without employees do not take the average.
FORM FORM KND 1110018
Does an individual entrepreneur without employees rent out the average number of employees? This question worries many entrepreneurs, because legislation is constantly changing and being clarified.
The average number of employees of individual entrepreneurs without employees of the 2017 sample is a form representing reporting to the Inspectorate of the Federal Tax Service; previously it was required to be filled out, but last year changes were made to paragraph 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.
SSC is a small report that provides information about the number of workers at the enterprise: those on staff of an individual entrepreneur or in an organization.
Information on the average number of individual entrepreneurs without staff was always submitted using the same form, the form looks very simple, but you need to know the specifics of calculating the number of workers. It is contained in the Directives 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 according to 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 monitor certain aspects of the enterprise’s activities. Why 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, and even newly organized LLCs had to submit this report.
However, for this type of reporting, namely “Individual entrepreneur: average headcount without employees,” 2020 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.
How to fill out the average number of individual entrepreneurs without employees? Doesn't an individual entrepreneur still need to make such a report, including himself in it? Let's figure out why an individual entrepreneur should not do this. 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 legislative acts:
- an entrepreneur cannot conclude an employment contract with himself, and according to the instructions of Rosstat, information is submitted about those employees with whom such a contract is concluded;
- in accordance with Art. 2 of the Civil Code of the Russian Federation, an entrepreneur organizes his own business, a business at his own peril and risk, the purpose of his activities 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.
- 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” of the 2020 sample is not accepted.
- How was this form previously filled out, taking into account the fact that there were no employees on the staffing table at the time of submission?
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 quite logical - but not for individual entrepreneurs. Currently, LLCs without employees are still required to submit such forms.
- What to do if employees were on staff, but have now been fired?
The calculation of the value in the form must be made taking into account the established rules set out in the instructions of Rosstat. After all, the final value is the sum of the values calculated for each month.
Thus, if employees worked at the enterprise during the period specified in the form, this should be reflected in the final figure.
At the same time, the calculation rules are specific and spelled out in detail; there are special instructions for counting part-time workers, part-time workers, etc.
Every year, no later than January 20, LLCs and individual entrepreneurs must submit information on the average number of employees for the previous year.
Moreover, individual entrepreneurs submit this report only if they have employees on staff, and legal entities - regardless of the availability of personnel.
In addition, no later than the 20th day of the month following the date when the organization was created, information on the average number of employees of the newly created LLC must be submitted.
The reporting form KND 1110018 is simple, contains only one significant indicator, but the calculation of the average number of employees must be done taking into account the requirements of Rosstat, and this is not always easy. What is the average number of employees and how to calculate it?
Before you understand what the average number of employees (ASN) is, you need to understand who is included in the payroll. According to the Directives of Rosstat (order dated November 22.
2017 No. 772), the payroll includes those hired under an employment contract, including the founders of the company if they receive a salary. The duration of the employment contract does not matter; even those who worked for only one day are taken into account.
Moreover, the calculation includes not only those who actually showed up for work, but also those who were absent from work for certain reasons.
The Rosstat Instructions provide a list of employees who are included in the payroll and those who are not.
Included in the payroll Not included in the payroll
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To determine the number of payrolls, it is necessary to keep a time sheet every day, noting in it those who showed up for work and those who are absent for any reason. The forms of the report card are established by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1:
- T-12 – universal option;
- T-13 – for enterprises where automatic turnstiles are installed to record attendance.
When filling out a timesheet daily for each employee, hours worked and a symbol are indicated, for example:
- daytime - I;
- night time - N;
- overtime hours – C;
- business trip - K;
- annual basic paid leave - OT;
- maternity leave – P;
- temporary disability – B;
- failure to appear due to unknown circumstances – NN.
Next, based on the timesheet data, you need to calculate the average number of employees per month.
Employment contract with the director, if he is the only founder: sample 2020
Thus, the signed agreement vests the sole founders with all the rights and obligations provided for by the Labor Code. He has the right not only to regular vacation, but also to sick pay and other social guarantees provided for by law. For the time worked, the general accumulates experience for granting an old-age pension.
The employment contract of the general director, as the sole founder, raises many questions. They relate not only to its content, but also, in principle, to the need for such a document. And even different departments and current legislation have different points of view.
https://youtu.be/jxnkrUjBuPQ
What is the problem with data sifting?
Why can’t an entrepreneur include himself in the submitted information because he:
- does not have the right to enter into an employment agreement with himself to engage in hired labor;
- cannot set his own wages for his work;
- opens a business to make a profit, which is not labor activity for which monetary remuneration is paid (Civil Code, Art. 2).
But there are situations stipulated by the legislator when an individual entrepreneur is obliged to personally include himself in the SSC of employees, regardless of whether there are others or not, and therefore submit a report.
For example, when he provides services:
- household;
- veterinary;
- for repairs;
- retail trade (distributes or distributes goods).
In this case, the individual entrepreneur includes himself as a separate unit in the number of employees, and then calculates taxes and contributions. For a tax deduction, he can apply a fixed payment, which he pays for himself. But as soon as he hires an employee (concludes an employment contract), he will lose the right to such a deduction.
Form of information on the average number of employees
The Pension Fund of Russia explained why it is necessary to submit SZV-M for the founding director without salary
Our regular reader turned for clarification to the OPFR in the Krasnodar Territory, where he was informed of the existence of a certain internal letter from the FIU about the need to submit SZV-M from March 2020 to the only founders holding the position of director, in the case when they are not paid a salary.
True, in this branch of the Pension Fund they do not make any reference to the date 03/01/18, but only clarify that no later than April 16, 2020, it is necessary to provide information about the insured persons to the Pension Fund according to the SZV-M forms in relation to the head of the organization, who is the only participant (founder) , a member of the organization, the owner of its property.
Employees and other persons who are not included in the list of average number of employees
An individual entrepreneur or other persons who, on his behalf, are engaged in accounting calculations, must remember that the average number of workers does not include:
- Women who are on leave due to pregnancy (childbirth), to care for a newborn or an adopted child (an adopted child should be understood as a child who was adopted directly from the maternity hospital).
- Workers studying at universities or vocational institutions without salary.
- Persons working for an individual entrepreneur on the basis of a civil contract (contract, assignment, commission, etc.).
- Employees of other enterprises working for individual entrepreneurs on a part-time basis (external part-time workers).
Other details of working with numbers
When calculating for a month, quarter or year, some numbers will necessarily be fractional.
| "5" or more | Rounding must be done up and the fractional number must be converted into a whole number (3.8 = 4). |
| "4" or less | Rounding must be done downwards and the fractional number must be converted into a whole number (3.4 = 3). |
Another example, an individual entrepreneur has employees at 1.25 or 1.5 rates, then each individual is counted as one person.
How to calculate average per capita family income
The basis for calculating the average income of family members is the total amount of all family income for a certain period, for example, for the last 12 calendar months. The funds of all relatives who live together are taken into account. In this case, income includes absolutely all cash receipts, including bonuses, rent payments, etc.
The total amount of family income is divided by 12 months, and the result obtained is divided by the number of family members. The value calculated in this way will be the average per capita family income.
Submitting the average number of employees to the tax authorities is a mandatory procedure for every individual entrepreneur using hired labor on the basis of an employment agreement. Those individual entrepreneurs who have not entered into employment agreements are exempt from submitting these indicators. They are also not required to submit this information if family members are involved in economic activities. Submission of a list reflecting the average number of employees is necessary to calculate individual entrepreneur taxes and insurance premiums for each employee.
Video reference “Calculation of the average number of personnel of various personnel”
Video training on calculating the average number of employees working under various conditions: under an employment contract, part-time, seasonally, etc. The lesson is taught by the teacher of the site “Accounting and Tax Accounting for Dummies”, chief accountant Gandeva N.V. To watch the lesson online, click on the video below ⇓
https://youtu.be/XTOE1tuyAew
| ★ Best-selling book “Accounting from scratch” for dummies (understand how to do accounting in 72 hours) > 8,000 books purchased |
Important Notes
To calculate the data for the report, you need to know which employees should be counted and which should not. Other indicators taken into account for the formula are also necessary.
Return on assets is determined by dividing net income by total assets.
Read about ISO international quality standards here.
The average number of individual entrepreneurs without employees will be zero if, according to the individual entrepreneur law, it is impossible to include some employees among those who worked in the reporting period. The list includes employees with whom the individual entrepreneur has entered into an employment contract to perform permanent, temporary or seasonal work.
| No. | Employees should not be taken into account when calculating the SCH |
| 1. | Are external part-time workers |
| 2. | We entered into a civil contract with the employer. |
| 3. | They are individual entrepreneurs, the founders of this business, and do not receive a salary. |
| 4. | Are on maternity or child care leave. |
| 5. | They are taking exams to enter a university and have taken leave without pay. |
| 6. | Seconded to work in another organization or abroad, if they do not receive salary payments. |
| 7. | They study part-time and receive a scholarship. |
| 8. | Those who filed for resignation, or those who stopped working, but did not notify the employer. |
| 9. | They have entered into a student agreement and will receive a scholarship during their studies. |
| 10. | Took unpaid study leave. |
| 11. | They work as lawyers. |
| 12. | They are military personnel. |
External ones are not taken into account, because they are registered at the main place of work. Those who work part-time (PNWD) or 2-3 days a week are counted in proportion to the time they actually worked.
Completed sample information on the average number of employees
How to determine it
To calculate the final data on the SSC, you can use tables
| Annual MSS | = | (MVT for January | MVT for February | … | MSS for December) | / | 12 |
| Monthly MSS | = | SSN of workers who worked full time (FW) | SSN of workers who worked part-time (NPRD) |
| SSN of workers who worked full time (FW) | = | Amount of workers | / | Number of calendar days in a particular month |
| SSN of workers who worked part-time (NPRD) | = | Number of man-hours worked per month | / | The number of hours in a working day that an employee must work, according to the employment agreement | / | Number of working days in a particular month |
| Quantity | ||
| days in a working week | hours in a working week | hours in a working day |
| 5 | 40 | 8 |
| 36 | 7,2 | |
| 24 | 4,8 | |
| 6 | 40 | 6,67 |
| 36 | 6 | |
| 24 | 4 | |
A sample for manually calculating the employee's SSC can be found on the Internet.
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.
It is due until January 20:
- 2017 for 2020;
- 2018 for 2020
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, registered mail with notification;
- 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. for individual entrepreneurs, but then you will still have to submit a report. When an enterprise violates the deadline for submitting reports, the fine is imposed in larger amounts - 300–500 rubles.
Employment contract when the only founder is a director
- even if the sole founder of an organization assumes the powers of its leader and does not lead to the emergence of labor relations, this does not prevent the application of labor legislation to the resulting relations, which follows from Articles 1 and 11 of the Labor Code, but from the point of view of labor legislation (Articles 15 and 20 of the Labor Code ) the manager, who is the only participant in the organization, is recognized as an employee of this organization, enters into labor relations with it and is not included in the list of persons with whom relations are not regulated by the Labor Code of the Russian Federation;
- on the one hand, today we can safely allow a situation where the manager - the only founder - works without an employment contract. After all, inspections of compliance with labor legislation are carried out by Rostrud, and it considers this situation legal.
You can learn more about the procedure for compensation for sick leave from the Social Insurance Fund in the article “Reimbursement for sick leave from the Social Insurance Fund.” Responsibilities of the director as an employer: reporting Being an employer for himself, the founder of a business company will have to submit to the state authorities the reporting required by law:
