Do they submit the average payroll when registering (opening) an individual entrepreneur?

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What is the deadline for submitting information on the average number of employees in 2020? How to submit information to new companies and reorganized ones? The answers to these questions are in the article.

The average number of employees affects the right to apply special tax regimes, the obligation to submit reports electronically, the possibility of exemption from VAT and other work rules.

The actual algorithm for calculating the contribution to the disability fund. As we quote above, the contribution is calculated as half the country's gross minimum wage multiplied by the number of jobs in which disabled people were not employed. In addition, the number of employees that will be taken into account in determining the contribution liability, as well as its calculation, is determined as the average monthly average of the actual monthly employees, including weekly rest, legal holidays and other days when they are not working, and which are divided for the total number of calendar days.

Information on the average number of employees must be submitted annually, even if the data has not changed. Let us remind you about the deadlines and nuances of reporting.

Deadlines for submitting information on the average number of employees for 2020

As for the general deadlines for submitting information, organizations and individual entrepreneurs submit information no later than January 20 of each year. That is, you must report for 2020 no later than January 20, 2020.

In addition, the lawyer determined that the per diem does not include employees on unpaid leave, strikes, travel abroad and those whose employment contracts are suspended. For weekly rest and public holidays, employees of the previous day will be counted, with the exception of those whose work contract ended on that day. Employees who do not work full time will be included in the average in proportion to the working hours stipulated in the individual employment contract. In particular, the law stipulates that government bodies and institutions, legal entities, public or private entities with at least 50 employees are required to employ persons with disabilities in at least 4% of the total number of employees.

Newly created (new) or reorganized organizations submit information on the average number of employees in 2020

no later than the 20th day of the month following the month of creation or reorganization.

For example, if a company was created (entered into the unified state register) on January 11, information about the average number of employees must be submitted to the inspectorate no later than February 20.

The average number of employees is the number of employees during the reporting period, determined by the index of the number of scripts. According to the State Tax Service, he is not one of the employees. Persons performing work under civil contracts; people who work cumulation; persons with a suspended individual employment contract and persons on maternity leave; people who do unskilled casual work. Thus, when determining the average quarterly number of employees, all persons working under a fixed-term or indefinite employment contract for one day or more from the date of hire will be considered.

Thus, in the first year of operation, new and reorganized companies must provide information twice: immediately after creation (reorganization) and again at the end of the year.

Note! Newly registered individual entrepreneurs do not submit payments for employees.

When liquidating an organization or closing an individual entrepreneur, information on the average number of employees must be submitted no later than the official date of liquidation (closing).

From the total number of persons mentioned, the above mentioned persons will be excluded. How do I calculate my land tax? This provision is contained in Art. 293 par. Financial Code. Tax base for land use tax. Who is responsible for calculating land tax?

The calculation of land use tax is carried out by taxpayers - legal entities or individuals registered as entrepreneurs, and persons working in the justice sector. This percentage is strikingly similar to that of the Social Security budget, which pays pensions. which is legally covered based on legal provisions from the state budget.

Who should I give it to and what is it?

A report on the average number of employees (ASH) must be submitted by all individual entrepreneurs and organizations (regardless of the chosen taxation system) that had employees in the calendar year.

At the same time, newly created organizations (not individual entrepreneurs) need to submit the CHR report twice: once after creation, and the second at the end of the year.

Individual entrepreneurs without employees, starting from January 1, 2014, do not need to submit information on the social capital.

Average headcount form

Current average headcount form valid in 2017 ().

Sample of filling out the form

You can see a sample of filling out the average headcount form on this page.

Fine for violating the deadline for submitting the average headcount for 2016

For failure to submit information on time, a fine of 200 rubles is provided (Clause 1 of Article 126 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 06/07/2011 No. 03-02-07/1-179).

Of course, as the former Prime Minister said, "the problem is complex", there is a misdemeanor between wages and earnings, some employees may not have worked the whole month, some may state more or less accurately the tax amounts declared in the statistics, etc.

The difference is a little big and puts pressure on the state budget. The budget that must be lost to balance social security, meaning the payment of pensions, is about four billion euros per year. And, by ricochet, look at how we remain without investment in infrastructure and how we set negative records for the number of highway kilometers built per year. In Bucharest we do not have city or hot water networks.

For individuals, the fine will be 100-300 rubles, for officials - 300-500 rubles (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

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.

For timely filing, it is necessary to comply with the deadlines provided by the legislator - until January 20 of the year following the reporting year. When liquidating a business activity no later than the date of official closure. The reporting form remains the same and penalties for late submission also remain the same.

The form contains information about:

• Entrepreneur checkpoint;
• 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:

1. Enterprises submit reports without fail, individual entrepreneurs only if they have employees.
2. 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.
3. The report is submitted regardless of whether there were changes in the staffing table during the year or not.
4. 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.
5. 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.
6. Data on employees is not rounded in preliminary calculations; only the final figure should be rounded.

Where to submit information about the number of employees

Organizations submit information on the average number of employees in 2020 to the inspectorate at their location (legal address), and individual entrepreneurs - at their place of residence.

The metropolitan region makes up about a quarter of the total number of employees enrolled and accounts for about 38% of funds received from pension salaries. The following eight strong economic counties, with a workforce of more than a thousand people, contribute similarly to the metropolitan area. Each of these true "tax centers" is equivalent, in terms of pension benefits, to four to five poor counties.

Less than a quarter of all the other 32 countries, of which the last eight do not collect contributions from even a thousand people, all of which are also among those with the lowest average wages at the national level. This would explain a lot about the perception of economic growth on the part of those who pay taxes to the government.

Information about employees in a separate division must be submitted to the tax office at the place of registration of the head office. To do this, you need to draw up one general report and include in it the average number of employees of both the parent company and divisions (letter of the Ministry of Finance of Russia dated February 14, 2012 No. 03-02-07/1-38).

You will find everything about calculating the average number of employees for 2020 (formulas, examples, sample) in the article.

At a minimum, the relatively low salaries concentrated in Moldova, where the gross level does not exceed the threshold of 000 lei in any county and drops to less than 600 lei in Vaslui and Suceava, are worth mentioning, implying net values ​​somewhere between less than 200 and more than 400 lei per month.

In addition, right around the capital we find values ​​in the north of the country in Giurgiu, Ialomita, Calarasi or Dambovita. All these considerations must be brought to the attention of the factors in order to improve the collection and proper correlation of the benefits obtained from the work with the results of the results in accordance with the law.

Rules and regulations for calculating the average number of employees

in 2020 are regulated and specified by Rosstat Order No. 428 dated 01/28/2013, as well as by the Instruction on statistics of the number and wages of workers and employees dated 09/17/1987 No. 17-10-0370.

How to submit?

For those companies that are at the stage of closure and termination of business, the last reporting year is the one calculated from January 1 to the date of extract from the Unified State Register of Legal Entities. Accounting records can be created according to a period that precedes the date of extract from the register.

The formation of final reporting in the form of a liquidation balance sheet is based on the interim balance sheet, information on the company’s business performance that has accumulated from the moment the balance sheet (interim) was approved until the moment it was extracted from the Unified State Register of Legal Entities.

Download the form of information about the average number of employees in Excel or PDF

A report on the average number of personnel is necessary to comply with legal requirements when filling out the following declaration forms:

Given that we will wake up in the next few years not only to major regional discrepancies between salaries, but also to very different pensions, results that have lagged behind today's discrepancies. Regarding the calculation of the average number of employees, we note that there is no general legal regulation regarding the calculation of the average number of employees. Typically, the average number of employees is calculated as a simple arithmetic average of the daily number of employees. The average number of employees can be calculated monthly, quarterly, semi-annually or annually.

• Calculation of accrued and paid insurance contributions for compulsory social insurance (Form 4-FSS);
• Calculation of accrued and paid insurance contributions for compulsory pension insurance (form RSV-1 PFR);
• Information on the average number of employees for the previous calendar year (KND form 1110018);
• Information on the number, wages and movement of workers (form P-4);
• Information on the main performance indicators of a small enterprise (Form N PM);

The average number of employees depends on:

Specific provisions regarding the calculation of the average number of employees are contained in various regulations or methodologies. When determining the average number of insurance policy holders, only the periods for which social insurance contributions were due were taken into account.

Further explanations regarding the method of calculating this indicator are contained in various regulations. Article. The average number of employees corresponds to the average number of persons employed at the enterprise during the year, determined on a monthly basis.

• Possibility of obtaining tax benefits if an enterprise uses the work of disabled people (VAT, income tax, property tax and land tax);
• And the need to send declarations for the previous year to the tax service in the form of an electronic document if the number of employees of the enterprise is higher than one hundred people. (Article eighty of the Tax Code of the Russian Federation);

Information on the average number of employees must be prepared by the company regardless of whether the company has employees or whether the company is actively operating. If there are no personnel on the company’s staff, the number zero must be entered in the corresponding field of the reporting form. The average headcount is calculated both for a long-running enterprise, and for a newly created one (before the twentieth day of the month that follows the month the company was founded) and for a closing enterprise (information should be prepared not for the month, but for the specific date of liquidation of the company).

The average number of employees is a simple arithmetic average of the sum of the daily staffing numbers of the month - including weekly weekends and holidays - divided by the total number of calendar days. For each day of weekly rest or vacation, the employees of the previous working day are considered by law, with the exception of those whose individual employment contract terminated on that day.

In the daily employees of employees who must be included in the calculation of the average annual number of employees, employees are hired for an indefinite period, temporary workers working on the basis of an employment contract concluded between the enterprise and a temporary labor agent for the entire duration of this contract, owner-managers, partners who have a permanent activity in the enterprise and receive financial benefits provided by the enterprise.

Tax reporting upon liquidation of LLC (2018)

Important

This information is confirmed by documents. If there are no income and expense transactions on the LLC’s accounts, and there are no taxable objects, the liquidation commission submits a single (simplified) tax return before the 20th day of the month following the reporting period. The declaration must indicate the address of the responsible member of the liquidation commission, his last name, first name, patronymic and contact phone number (since the LLC no longer exists at the time of filing). An explanation is also made as to whether the declaration for the specified reporting period is being submitted for the first time or repeatedly. Based on the results of the calculations made, the liquidator is obliged to pay taxes at the expense of the LLC’s property.

If there is insufficient property, taxes are paid by the founders of the limited liability company (if they refuse to fulfill the obligation voluntarily, collection will be made through the court in a subsidiary manner).

Who is included in the calculation of the average headcount?

To calculate the average number of employees in 2020, it is necessary to take into account the following categories of workers:

• Owners of the company who work and receive salaries in it;
• Employees on the company's staff who have employment contracts with the company;
• Part-time workers, if they are not employees of this company;
• Students who undergo industrial practice at the enterprise during the holidays (if GPC agreements have been drawn up with them);
• Military personnel, as well as those serving sentences in penal colonies, if they are involved in the work of the company under relevant agreements with government agencies;

Both the company’s employees who showed up for work and those employees who are absent from work due to any circumstances (for example, sent on a business trip, sick, on vacation, etc.) should take part in the calculation of the average headcount.

Part-time workers will be included in the average proportional to the working hours stipulated in the individual part-time contract. When calculating the average annual number of employees, employees whose individual work contract is suspended for a period considered in accordance with legal provisions, as well as apprentices and students or students who follow forms of vocational training based on an apprenticeship contract or vocational training.

The average annual number of employees is determined on the basis of the General Register of Employee Evidence prepared and completed in accordance with the current legal provisions. Thus, in accordance with the provisions of Art. 296 index 19 par. from this regulation, the average number of employees is calculated as the arithmetic average of the number of employees in 112 reports submitted for each month of the previous year. The number of employees is taken into account only for persons with individual employment contracts, both full-time and part-time.

The following categories of workers are not included in the calculation of the average number of employees:

• Women during periods of maternity leave;
• Company employees who have taken parental leave;
• Employees of the enterprise who took additional study leave without pay;
• Employees of the company who are passing entrance exams to universities and have taken additional leave without pay;
• Performing work under copyright contracts;
• Individual entrepreneur, if the entrepreneur works under a GPC agreement;
• Full-time employees of the company who are at the same time external part-time workers, or who work in parallel under a GPC agreement with their organization (they are counted only once, as a full-time unit);
• Employees who wrote a letter of resignation and did not return to work after that;
• Employees who were transferred to work in another organization or sent to work abroad;
• Employees sent for off-the-job training;
• Persons with whom a student agreement has been concluded who receive a scholarship during their studies;
• Lawyers, military personnel and members of cooperatives (without an employment contract);

Employees with less than normal working hours (normal - forty hours per week) are taken into account in the average headcount in a special way. Their number should be taken into account in direct proportion to the time worked. For example, an employee who was assigned a 20-hour work week (“part-time”) should be counted in the payroll as 0.5 staff units.

Also statistically, when calculating the average number of employees, the methodology established by the National Institute of Statistics regarding the calculation of the average number of employees, which can be found on the website of this Institute, can also be taken into account and determines the average number of employees, for balance taking into account the number of unpaid days .

Full-time employees cannot be considered on leave without pay. Although counterfeiting is not regulated by law, it is used. Thus, in practice, based on the principle of contractual freedom, a meeting is held to remunerate the employee for work with the payment of wages during absence from work.

It is important that this category does not include employees with reduced working hours. The Labor Code of the Russian Federation establishes reduced working hours for disabled people, workers under the age of eighteen, and also, in some cases, workers combining work with training.

In cases where personnel are transferred to part-time work at the initiative of the company (for example, production volume has decreased and everyone works 4 days a week for 8 hours instead of the usual 5), employees must be counted in the average headcount according to standard rules - as entire staff units.

A call is granted by an employer when he agrees to an employee's request to temporarily leave the workplace to pursue personal interests. A call is not a suspension of an individual employment contract. In practice, billing is usually provided when an employee's absence from the workplace is required for a few hours or a day to attend to personal interests.

An employee who has been approved for his/her assignment will be billed during his/her absence from work and will be paid according to normal working hours. Therefore, when determining the basis for calculating the average number of employees, the days on which the employee was billed are also taken into account.

Tenth - disposal of documents after completion of the liquidation procedure

The final and important mistake that can be made even after the procedure is completed and you can calmly move on without looking back. If any questions arise from government authorities, if you do not have documents, you will find yourself in an unpleasant position. You will have to explain why all the documents were destroyed, and their absence may lead to problems or even fines.

By law, when the official liquidation has ended, you are obliged to transfer all your existing documents (constituent documents, statements) to the archive, where they must be stored for another three full years from the date of making an entry in the Unified State Register of Legal Entities about the termination of the company's activities.

Also, after liquidation, do not forget to draw up an act of destruction of the seal and, accordingly, destroy the seal itself.

Base for calculating the average headcount

The average number of employees of a company should be calculated on the basis of time sheets. The company must daily take into account the number of its employees in their time sheets. The payroll must include the following company employees:

So there is no free charge. In all cases, if the employer has agreed to this, it is paid and does not affect wages. If the employee is absent from work with the consent of the employer, he will also be hired for the appropriate hours and receive a salary.

However, if an employee has requested unpaid leave and has a request from the employee, it changes the issue data. Unpaid leave suspends the employment contract. Suspension of an individual employment contract leads to the suspension of the employee’s work and the employer’s payment of wages.

• Employees reporting to work and performing their job duties;
• Having a day off on a given day of the month, according to the work schedule of the enterprise;
• Those who received a day off or a day of rest in accordance with the Labor Code of the Russian Federation (for overtime, work on weekends and holidays, etc.);
• Personnel who did not go to work on the counted day due to illness, who are on vacation of any kind or on a business trip;
• Personnel on study leave, but only when the employee retains his salary;
• Employees who are not present at work due to absenteeism;
• Those who are at work, but are not actually working due to downtime, or workers who are on strike;

Simply put, all employees of the company are included in the payroll, regardless of their attendance or absence from work on the date taken into account.

According to Art. 54 of the Labor Code, an individual employment contract may be suspended by agreement of the parties in the case of unpaid leave for study or for personal interests. In conclusion, overhead employees cannot be counted as on leave without pay and will be counted towards the average number of employees per month.

General methodological considerations. Categories of indicators used in social economics. Outcome indicators allow us to assess the real benefits of immediate results in the target group. Outcome indicators reflect the effects achieved and provide information about changes.

Reporting to the Pension Fund

In connection with the termination of the company's economic activities, all its employees are subject to dismissal. Accordingly, information about these employees must be provided to the Pension Fund of Russia.

A note indicating the closure of the company is also placed on the title of the report.

The following types of reports must be submitted to the Pension Fund:

These documents are generated using standard procedures, but a liquidation mark is indicated on the title page.

Important! Accrued amounts of social insurance contributions must be paid within 15 days, starting from the moment the reports are generated.

After submitting the documentation to the Pension Fund of Russia, the liquidated organization is issued a document that certifies the submission of liquidation reports.

Formula for calculating the average number of employees per month

The calculation of the average number of employees differs for full-time workers and for the following categories of workers: part-time workers and external part-time workers, workers under civil-sector agreements.

The category of part-time workers does not include workers with reduced working hours (disabled people, workers under the age of eighteen, and other categories). These workers are counted in the average payroll according to the rules for full-time workers, that is, as entire staff units.

Average number of full-time employees

for a month is equal to the payroll amount for each day of the month divided by the number of calendar days of the month. It is important that the payroll must be determined for each day of the month, regardless of whether it is a working day or a non-working holiday. The resulting amount is also divided by the total number of calendar days of the month.

How to calculate the payroll number on a non-working or weekend day? The payroll number for the weekend is equal to the payroll number for the previous working day. If there are several days off in a row, the payroll number of each of them is equal to the last previous working day.

For the purpose of calculating the average number of part-time workers

, external part-time workers and employees under GPC contracts, it is necessary to recalculate to full-time employment. First of all, this requires determining the number of man-days they worked.

The number of man-days worked is equal to the sum of man-hours worked divided by the working day established for a specific employee. In other words, for workers with different working hours, the calculation must be carried out separately. The main options for part-time working hours:

• With a 36-hour five-day period – 7.2 hours;
• With a 36-hour six-day period - 6 hours;
• With a 24-hour five-day period - 4.7 hours;
• With a 24-hour six-day period - 4 hours;

Moreover, if an employee was sick on a working day, was on vacation or skipped work, these days are included in the calculation of man-hours worked based on the number of hours worked on the previous working day.

After calculating the total number of man-days worked, it is necessary to calculate the average number of employees in terms of full-time employment. To do this, the total number of person-days worked is divided by the number of working days in the month.

Formula for calculating the average number of part-time workers:

There is another, perhaps simpler, method for calculating the average number of part-time workers. To do this, you need to divide the duration of part-time work by normal (8 hours). For example, if an employee works 4.7 hours a day, but he is counted for each working day as 0.5875 staff units. Then the resulting value must be multiplied by the number of days worked by the employee per month. Next, the sum of the obtained values ​​for all part-time workers is calculated, and this sum is divided by the number of working days according to the calendar.

In the final calculation of the average headcount for the enterprise as a whole, the total values ​​for all categories of employees are summed up and rounded to a whole number according to the general rounding rules: if the number after the decimal point is 5 or more, then the number is rounded up.

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Important

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 .

Online calculator for calculating the average number of employees

The average headcount should be calculated automatically in personnel accounting and payroll systems (for example, in 1C). You can also calculate the average number of employees in 2020 using our online calculator. To calculate for a month, you must enter data on the payroll number for each date of the month in the appropriate cells of the table. Weekends are highlighted in orange (Attention, weekends correspond to the 2020 calendar! To calculate the average headcount for 2016, you need to edit the formulas in the cells in accordance with the schedule of weekends and working days).

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.

Providing information on the average number of employees

Individual entrepreneurs provide data on the average number of employees at the place of registration. LLCs submit information at the location of their office. There are three ways to provide information - in person to the Federal Tax Service, by mail or electronically via telecommunication channels.

The deadline for submitting a certificate of average number of employees is until the twentieth of January. For newly established enterprises - until the twentieth day of the month following the date of establishment of the company.

The fine for failure to submit a certificate of average number of employees is 200 rubles.

Methods for filing SCR in 2020

The average number of employees can be submitted:

1. In paper form (in 2 copies). One copy will remain with the tax office, and the second (with the necessary marking) will be returned. It will serve as confirmation that you have submitted the declaration.
2. By mail as a registered item with a description of the contents. In this case, there should be an inventory of the investment and a receipt, the number in which will be considered the date of delivery of the number.
3. In electronic form via the Internet (under an agreement through an EDF operator or a service on the Federal Tax Service website). Please note that when submitting SCR information in paper form, some Federal Tax Service Inspectors may additionally require you to attach a file with an electronic version of the report on a floppy disk or flash drive.

Please note that when submitting SCR information in paper form, some Federal Tax Service Inspectors may additionally require you to attach a file with an electronic version of the report on a floppy disk or flash drive.

When to and when not to include yourself in the SSC

Previously, an individual entrepreneur who worked without employees was required to submit a declaration of average headcount (ASH), where the indicator “0” was indicated. Such a certificate was provided to the regulatory authority before January 20 of the year following the reporting year.

This was regulated by paragraph 3 of Article 80 of the Tax Code of the Russian Federation. But this was the case until 2020, until changes were made to the article.

Now, if an individual entrepreneur works without staff, then there is no need to submit a declaration of the SSC!

It is also worth deciding on the question of whether an entrepreneur needs to include himself in the SSC. The answer is no. And that's why:

• An individual entrepreneur does not have the right to enter into an employment contract with himself, and also does not have the right to set his own salary.
• The organization of entrepreneurial activity, which is carried out by an entrepreneur at his own risk, according to Article 2 of the Civil Code of the Russian Federation is not equated to labor activity.

But there are options for the development of events when the individual entrepreneur still includes himself in the average number. This applies only to certain types of work and services:

• renovation work
• delivery
• retail distribution
• veterinary activities
• domestic services

In such variations, the number of employees is taken as a physical indicator, and the individual entrepreneur himself is already included in their composition.

In this case, fixed contributions are applied in the form of a tax deduction, which the entrepreneur pays for himself.

At the moment of concluding an employment contract with an employee, the right to take advantage of such a deduction immediately disappears.

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.

Who counts and who doesn't

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.

It is also necessary to take into account those absent from work (sick people, business travelers, vacationers, studying on the job, missing work, etc.).

With regard to part-time workers, it must be said that in the report, internal employees working for individual entrepreneurs at 1.5–2 rates are counted as one person. But the calculation of the average wage for them is carried out as for employees working part-time, since based on the number of hours per month they overwork the norm.

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.

How to determine it

To calculate the final data on the SSC, you can use tables

Table 1:

Table 2:

Table 3:

Table 4:

Table 5:

A sample for manually calculating the employee's SSC can be found on the Internet.

Methods, responsibilities and penalties

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 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.