Average number of employees - KND form 1110018

Features of the document

The law requires that all organizations and private entrepreneurs using hired personnel in their activities provide information on the average number of employees to the tax authority.
Submission deadlines must be strictly observed. This document includes information on the number of staff members who worked at the enterprise during the reporting year. It is filled out on form KND 1110018. It contains the following information:

• name of organization/full name individual entrepreneur (no abbreviations);
• the date when the report on the average number of employees is submitted;
• name and code of the Federal Tax Service to which the report is submitted;
• FULL NAME. and the signature of the head of the organization;
• stamp (if available).

The document consists of only one page, which looks like a tax return.

The filling process is straightforward. The main thing is to correctly calculate the indicator and comply with the deadlines for submitting the average number of employees.

Data must be submitted on the form that was used last year. He hasn't changed. And when filling it out, you can follow the recommendations from the Federal Tax Service letter No. CHD-6-25/353. It describes the specifics of filling out a number of details.

Responsibility according to the form KND1110018

Since the report is as simple as possible and contains a minimum of information, draconian measures are not applied to taxpayers.

Despite the fact that liability for violations under this form is insignificant, information will still have to be submitted. The fact is that the tax office uses the report data in its work. Sometimes the average headcount is used when calculating a particular tax, and its value is important to the tax authority. In addition, the number of employees in the company determines whether reporting can be provided on paper or only electronically. Therefore, simply taking the form and not turning it in won’t work.

Who should take it?

The 2020 form is exactly the same sample that was approved by order of the Federal Tax Service dated March 29, 2007; no changes were made to it during this time. This is an easy-to-fill out one-page report, similar to a tax return cover sheet.

In the fields to fill out (highlighted in color) indicate:

• Taxpayer INN and checkpoint of the organization;
• name, number and code of the tax office where reports are submitted;
• full name of the limited liability company or full name of the individual entrepreneur;
• the date as of which the data is submitted;
• calculated NFR;
• date of submission of the report;
• signature of the individual entrepreneur or the head of the LLC (the head of the organization, in addition, indicates his full name);
• full name, signature of the authorized representative and details of the power of attorney (if the form is not submitted by the manager).

The lower right block is filled out only by the tax inspector.

The following must send average reporting to the tax authority at the place of registration on time:

1. legal entities - regardless of their legal form;
2. businessmen using hired labor;
3. persons engaged in private practice and concluding employment contracts (notaries, lawyers, etc.).

Termination of activity may not always be associated with bankruptcy. Sometimes they do this in order to obtain a higher legal status and expand their capabilities. And regardless of the reason, when closing an individual entrepreneur or liquidating an enterprise, you must not only officially notify the tax authorities about the decision made, but also submit a certain package of documents. When is the average number of people surrendered in such a situation?

The legislation sets a deadline: no later than the actual date of deregistration. All necessary certificates and documents are submitted to the Federal Tax Service at the place of residence of the individual entrepreneur and location of the company.

The form of information on the average number of employees is approved by the tax service.

To submit information on the average headcount in 2018, the form was used in accordance with order dated March 29, 2007 No. MM-3-25 / [email protected] The average headcount on the form in 2020 for the past year 2020 is submitted using the same form. Recommendations for filling out the form are given in the letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 No. CHD-6-25/ [email protected]

Table. Who submits information about the average number of employees?

Don’t get confused - we are not talking about statistical reporting (form P-4 “Information on the number and wages of employees”).

Information on the average number of employees is submitted in the recommended form, which was approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174. You can submit the report to the tax authority either electronically or in paper form.

In this case, the calculation rules are the same as for statistical reporting and for Form 4-FSS: they were approved by Rosstat Order No. 772 dated November 22, 2017 (hereinafter referred to as Order No. 772). This document replaced the previous order of Rosstat dated October 26, 2015 No. 498, which was in force until 2020, and there are differences in it.

The rules for filling out information on the average number of employees are contained in the Letter of the Federal Tax Service of the Russian Federation dated 04/26/2007 No. CHD-6-25/ (as amended on 05/18/2007). Officials give recommendations and explain the procedure for entering data.

According to the explanations, as well as based on the meaning of the report itself, filling out the form on the average number of employees is the responsibility of all employers: organizations and individual entrepreneurs.

It is important that separate divisions do not need to submit these reports separately. A large organization must take into account its employees in all departments.

KND form 1110018 was approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/

Who must provide information on the number of employees

The report was approved back in 2007. The paper form is by order of the Federal Tax Service No. MM-3-25/ [email protected] dated 03/29/2007, and information in electronic form is by order of the Federal Tax Service No. MM-3-13/ [email protected] dated 07/10/2007. Information is presented on one sheet.

It would seem that it is already clear who should submit this form to the regulatory authority, however, there are some nuances here too.

Naturally, the form must be generated and submitted by all employers , which include:

• Companies that employ employees
• Individual entrepreneurs who use hired labor

Despite these obvious cases, there is a letter from the Ministry of Finance No. 03-02-07/1/4390 dated 02/04/2014, which clearly states that organizations that do not have hired employees also submit information to the tax office. The same fact is confirmed by paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

If the organization does not have employees, then the information is submitted in the same form, filled out in the same way as a full-fledged report, only in the appropriate column where it is necessary to indicate the number of personnel there will be 0. Such a report is considered zero.

Deadline for submitting information

Operating companies and entrepreneurs who employ hired labor submit a certificate of average headcount no later than January 22, 2020 (postponed from January 20, because it is Saturday). It is presented to the tax office at the place of residence of the merchant and registration of the legal entity.

There are certain situations when it is necessary to submit the average number of employees on a different date. Let's take a closer look at them.

Submitting information on the average number of employees to the Federal Tax Service is required by clause 3 of Art. 80 Tax Code of the Russian Federation. Why is this information necessary for tax authorities?

First of all, this indicator directly determines how you will submit your tax reports.

If last year's number of employees exceeds 100 people, the only acceptable way to submit declarations is electronically, according to TKS through an EDI (electronic document management) operator. For failure to comply with this requirement of Art. 119.1 of the Tax Code of the Russian Federation provides for a fine of 200 rubles.

Taxpayers with 100 employees or fewer can choose between electronic and paper filing.

In addition, the number affects the right to apply special tax regimes. For example, for simplification, the average number cannot exceed 100 people, and for PSN - 15 people.

Information on the average number of employees is submitted for the past year. The deadline for submission for existing companies and individual entrepreneurs is January 20 of the current year (clause 3 of Article 80 of the Tax Code of the Russian Federation). For example, information for 2020 must be submitted by 01/21/2019 inclusive. The deadline for submitting the certificate has been postponed to 01/21/2019, since 01/20/2018 falls on a day off - Sunday.

If the company was created within a year, it must provide information no later than the 20th day of the month following the one in which it was formed. A similar requirement applies to reorganized legal entities. They report the number to the Federal Tax Service by the 20th day of the month following the month of reorganization.

Newly registered individual entrepreneurs are not required to submit information in the year of registration.

If any of the specified deadlines fall on weekends or holidays, they are generally transferred to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

The completed paper form can be submitted in person or through a representative to the Federal Tax Service, or sent by mail with a list of the attachments.

It is also possible to submit information electronically. The corresponding format was approved by order of the Federal Tax Service of the Russian Federation dated July 10, 2007 No. MM-3-13/ [email protected] Moreover, all taxpayers can choose between the paper and electronic versions, including those whose average number of employees exceeded one hundred. The information is not a declaration, therefore the requirement of paragraph 3 of Art. 80 of the Tax Code of the Russian Federation on the mandatory electronic method of delivery does not apply in this case.

The form is submitted to the inspectorate at the place of registration of the company or at the place of residence of the individual entrepreneur. Organizations with separate divisions report the number of all employees at the place of registration of the head office.

Of course they will be punished. For each case of failure to provide or late information on the average number of employees, the taxpayer may be fined 200 rubles. in accordance with paragraph 1 of Art. 126 of the Tax Code of the Russian Federation.

In addition to taxation, administrative liability of officials is also possible under Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, that is, a fine from 300 to 500 rubles. This is indicated by the Russian Ministry of Finance in letter dated 06/07/2011 No. 03-02-07/1-179.

However, keep in mind that the inspectorate does not have the right to block the account. The information is not a declaration, which means that its failure to provide or violation of deadlines does not fall under the grounds for suspending the movement of money through accounts provided for in subsection. 1 clause 3 art. 76 Tax Code of the Russian Federation.

Read more about blocking and unblocking accounts here.

According to Art. 80 of the Tax Code of the Russian Federation, the report for the previous year must be submitted before January 20 of the current year. Thus, entrepreneurs and companies must report for 2020 by 01/21/2019. The deadline has been postponed because the 20th falls on a Sunday.

When creating a new company or its reorganization, it is important to immediately figure out how to fill out information about the average number of employees, since newly created companies submit this data within a month after registration.

Report submission deadline:

• until January 20 (for the previous year);
• until the 20th day of the month following the month of creation or reorganization of the company (for newly created companies).

We will tell you in more detail below how to fill out the form on the average number of employees.

The form must indicate (Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 N CHD-6-25/ [email protected] ):

• information about the taxpayer himself (TIN, KPP, full name - for organizations; TIN and full name of the entrepreneur - for individual entrepreneurs);
• name of the tax authority and its code;
• the date on which the average number of employees is determined. When submitting a form with information for the previous calendar year, indicate January 1 of the current year. And if the form is submitted in connection with the creation or reorganization of a company, then the 1st day of the month following the month of creation or reorganization is indicated (Letter of the Ministry of Finance of Russia dated November 13, 2015 N 03-02-08/65770);
• average number.

Form KND 1110018: sample filling

How to fill out the form correctly

Now that we have discussed how the number of hired employees is calculated, let’s look at a sample of the information entered into the form. Form 1110018 is very simple. Once you have calculated the average number of employees using a special formula, there should be no problems with filling it out.

1. When printing a paper form, note that there is a barcode at the top of the document. It must be entirely present on the paper, so check the document and printer margin settings.
2. The top line contains the TIN and KPP of the entrepreneur or organization.
3. In the column “Page” the number “1” is indicated.
4. In the line “Submitted in...” indicate the name of the tax authority and its code.
5. The name of the organization or the full name of the entrepreneur is written in the line below.
6. There are two options for what date information is provided:
   as of January 1 of the year following the reporting year;
7. on the 1st day of the month after the creation or reorganization of the company.
8. The average number of employees is indicated as a whole number. That is, if during calculations you get a fractional number, you need to round it.
9. In the lower left field, a guarantee of the accuracy of the information is given, the date of completion and the signature of the manager with a transcript are indicated. The document is confirmed by a seal.
10. If the document is signed not by the manager, but by his representative, you must indicate the power of attorney number.
11. The lower right field is filled in by the tax inspector who accepted the document.

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New IP

In Russia, new enterprises open literally every day. At the same time, both large and small organizations (legal form and size do not matter), registered already in January 2020, are not required to submit information for the 2017 year.

It is quite logical that the deadline for submitting the average number of employees for new organizations in this case falls on February 20, 2020 (this will be Tuesday). This is established by tax legislation. And then according to the same principle: the month of creation, followed by the month of submission of information on the number of personnel.

Many individuals seek to create their own business in order to offer their services in various fields of activity. Registration as an individual entrepreneur opens up a lot of opportunities, but also obliges you to complete certain formalities. All businessmen who plan to use hired labor as part of their activities should know when to submit information about the average headcount.

Thus, upon receipt of an entrepreneurial certificate in 2017, the report in question is submitted to the Federal Tax Service no later than January 22, 2018.

Certificate of staffing - sample

Deadline - until January 20 for the previous year (calendar) based on the requirements of clause 3 of the statute. 80. The date may be postponed if the weekend coincides with the deadline for submitting the document. The current form (KND 1110018) has not been changed for 10 years.

The document is simplified as much as possible to facilitate the data reflection mechanism. When creating the form, it is required to reflect the following information: INN and KPP codes for the taxpayer. The exact name, as well as the code of the territorial division of the Federal Tax Service to which the document is submitted. The exact and full name of the taxpayer company or full name of the individual entrepreneur. The size of a certain number of personnel (average) on a given date.

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What exact number do you need to calculate the average value for? If the company has been operating for a long time, the data is provided as of January 1st. If the company has just been created (or reorganized), the information is indicated

Calculation algorithm

The monthly average is calculated on a monthly basis by adding up the payroll number for each day of the month, dividing the resulting amount by the number of calendar days. For working days, the payroll number is equal to the number of workers under employment contracts, for weekends and non-working holidays - the payroll number for the previous working day.

(24 days x 10 people) (6 days x 9 people)/31 = 9.48

External part-time workers are not taken into account in the calculation.

This is how we calculate the average for every 12 months of the year.

To determine the average headcount for the year, we add up the data for all 12 months and divide by 12. We round the resulting figure to whole units and indicate it in the information form.

Filling out information on the average number of employees is impossible until the corresponding calculation of the number of employees has been made. Let's figure out how to calculate the average annual number of people working in a company.

Information on the average number of employees is submitted not only to the Federal Tax Service, but also to statistical authorities as part of several different calculations (for example, forms 4-FSS and P-4).

We are considering annual reporting to the tax office in the form KND 1110018. However, the Letter of the Ministry of Finance of Russia dated 02/04/2014 No. 03-02-07/1/4390 explains that the average number of employees for the previous year for the Federal Tax Service is calculated taking into account the procedure for filling out the relevant forms for statistical authorities.

Therefore, to calculate the data contained in the sample of the average number of employees for 2020, we will rely on the Instructions for filling out statistical observation forms contained in Rosstat Order No. 772 dated November 22, 2017 (as amended on April 5, 2018) (Instructions). More specifically, the instructions for filling out Form P-4.

To calculate the average number of employees for the year, you must first find out the average number of employees for each month, add these numbers and divide by 12.

To find out the average number of employees per month, you must first calculate their number on the list for each day (including weekends and holidays), add and divide the resulting amount by the number of calendar days of the month.

It would seem that everything is quite simple, but there are nuances that are important to consider. Let's look at them.

Daily staff lists include:

• workers under an employment contract permanently, temporarily and seasonally (even 1 day);
• persons absent due to illness (downtime, business trip or other reason);
• part-time or part-time workers are counted in the lists for each day as whole units;
• homeworkers;
• truants, etc. (the full list is given in paragraph 77 of the Instructions).

The daily lists of employees do not include:

• external part-time workers;
• persons working under civil contracts;
• owners of the organization who do not receive a salary, etc. (full list in paragraph 78 of the Instructions).

Included in the payroll, but not taken into account in the average headcount:

• women who are on maternity leave;
• persons who are on leave to care for an adopted newborn child;
• persons who are on parental leave (except for those working part-time or at home and receiving benefits);
• employees who are in session or taking exams for admission to study and take leave for this at their own expense.

Not included in the payroll, but taken into account in the average headcount:

• external part-time workers (in proportion to time worked);
• citizens working under civil law contracts.

For weekends and holidays, the lists of employees will be the same as on the previous working day. So, if an employee quit and worked his last day on Friday, then on Saturday and Sunday he is still registered in the organization.

Citizens working part-time or part-time are counted as whole units in the daily calculation according to the lists, but in the average calculation they are already counted in proportion to the time worked. For example, if, with an 8-hour standard of working time per day, a person works 4 hours, then he should be counted as 0.5 people (4 hours / 8 hours).

Let's give an example of calculating average values ​​for a month and a year, and on its basis we will give a sample of filling out information on the average number of employees.

As of May 1, 2018, Vesna LLC employs 15 people full-time, two employees are registered at 1/2 rate. As of May 14, 2018, one of the employees (full-time) went on maternity leave.

To calculate averages for May 2020, the following will be taken into account:

• for the period from May 1 to May 13 (13 days) - 16 people (part-time employees are counted as 0.5 units, but since there are two of them, then 0.5 0.5 = 1);
• for the period from May 14 to May 31 (18 days) - 15 people (since an employee on maternity leave is not included in the calculation).

Total (16 people × 13 days) (15 people × 18 days) / 31 days = 15.41.

The resulting fractional number is rounded towards a whole number according to the rules of mathematics. Thus, the average number of employees of Vesna LLC in May is 15 people.

Now let’s calculate the average number of employees of Vesna LLC for 2019, assuming that we know the average number of employees in each month, calculated by analogy with May.

(14 16 16 16 15 15 15 14 14 15 17 17) / 12 = 15,33

We round to whole numbers and get the average headcount of Vesna LLC for 2020 equal to 15.

Certificate about the list of employees of the organization

To the head of the State Unitary Enterprise of Moscow Trest Mosotdelstroy No. 1 Sorokin Yu.P. from the head of the HR department B.A. Prigozhin

S P R A V K A about the number of employees and persons involved, including under civil contracts as of October 12, 2009 As of October 12, 2009 in the State Unitary Enterprise of the city.

Moscow trust Mosotdelstroy No. 1 has the following strength, including under civil contracts:

1. Full-time employees – 56 people

Of these: Management staff – 4 people Engineering and technical staff – 3 people Maintenance personnel – 17 people Support staff – 13 people Production personnel – 22 people

1. Involved – 53 people.

Head of HR Department B.A.

Sample certificate of average number of employees

Information on the average headcount does not apply to declarations, therefore failure to submit may result in fines for the organization and its management:

• in the amount of 200 rubles – for a legal entity or entrepreneur;
• in the amount of 300 - 500 rubles - per official.

In addition, certificates of headcount in any form may be needed by banks, credit institutions, company owners and other users. Submission authorities The average headcount in the form of a certificate is submitted by all taxpayers, regardless of the registration form:

1. To the Federal Tax Service by January 20 for the previous year.
   When a new legal entity is created or an old legal entity is reorganized, the certificate must be submitted by the 20th day of the month following the month of creation or reorganization.

External part-time workers are not taken into account; persons taken under the GPA; transferred to other companies without retaining their earnings; military servants during the performance of official duties, etc.

Calculation of the average number of employees for reporting Certificate of number of employees - sample When generating the form, the taxpayer company enters data in all lines except the table in the lower right corner. This section is intended to be completed by tax professionals.

In this case, the accountant may need time sheets for recording work hours, orders for personnel movements, personal personnel cards, statements, etc. Suppose an accountant needs to create a certificate form for 2020.

Source: https://adler-group.ru/spravka-o-spisochnom-sostave-sotrudnikov-organizatsii/

An example of a certificate on the number of employees at the enterprise

Commercial law Documentation Extracts and certificates How is a certificate of the number of employees in an organization prepared? How is a certificate of the number of employees in an organization prepared? Companies, carrying out business activities, are directly related to taxation.

And they are required to provide relevant reports to government services, including. These can be employees working on permanent, temporary or seasonal jobs. The number of full-time employees in an organization can be recorded in the charter of this enterprise. In most cases, the number indicator is calculated in government organizations.

It is rarely determined in various structural departments of commercial companies.

We provide information on the average number of employees

This may be due to changes in the management structure of the organization, which can be assessed based on the results of an analysis of qualitative indicators of labor use.

A decrease in the number of specialists may be the result of a lack of specialists with the necessary qualifications.

Drawing up and registration of the organizational structure and staffing table of the enterprise. Occupying a position requires having the appropriate profession and qualifications.

WATCH THE VIDEO ON THE TOPIC: How to obtain a certificate of family composition from the MFC

Who must submit certificates on the number of employees? The average number of employees is calculated according to employment contracts. The size of the average number of employees is used as one of the calculated values ​​​​in taxation.

It is part of the formulas for calculating the amount of taxes and tax benefits, and partially influences the abolition of tax benefits and fees and the choice of taxation system for a particular taxpayer.

According to the text of the th article of the Tax Code of the Russian Federation, institutions and individuals conducting business activities that are obliged to pay insurance premiums for their employees must submit tax returns within a certain period.

These include taxpayers whose average number of employees includes more than one person for the reporting period of the last completed calendar year, and newly formed or reorganized enterprises with more than one employee. Based on the provisions of the Tax Code of the Russian Federation, the leadership of the Federal Tax Service on March 29 of this year issued an order to adopt a reporting form for the number of employees.

Enter the site

How to draw up a certificate of the number of employees of an organization? Every registered organization or working individual entrepreneur is constantly faced with the need to calculate a certain number of its employees.

This information can be issued in certain situations to internal and external recipients in accordance with the rules established by civil legislation or simply in any form.

What is this document for? The number of active employees at a particular enterprise, as a rule, is of three types: The number must often be determined for completely different purposes.

Certificate of the number of employees of the organization: sample and procedure for registration of Moscow trust Mosotdelstroy No. 1 the following number of staff, . A certificate of headcount is required to calculate a number of fees.

Sample list of employees. Sample of correct execution of a benefit certificate Regular list of employees sample Rating: B in other organizations Before replacement with new Lists of workers in production with hazardous working conditions 75 l.

Certificate of number of employees

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Source: https://turkrad2018.com/ugolovno-ispolnitelnoe-pravo/spravka-o-spisochnom-sostave-sotrudnikov-organizatsii.php

Reorganization: when to submit the average headcount of a newly created organization

There is no concept of a “newly created organization” in Russian legislation. But in practice, these also include companies that have been re-registered as a legal entity. For example, after reorganization.

Such enterprises also submit a certificate about the number of employed employees. For a newly created organization, the deadline for submitting the average headcount is no later than the 20th day of the month following the month of opening.

EXAMPLE

Situation During the reorganization of Guru LLC on February 6, 2020, Guru-M LLC was separated from its composition. At the same time, the first company continued to exist. And the new company hired 13 people. When to submit the average headcount of a newly created organization?

DecisionThe management of Guru-M LLC must submit information no later than March 20, 2020. If up to this point the number remains the same, the document indicates - 13.

Sample certificate of the number of employees of the organization: how to fill out and when to submit

According to Art. 80 of the Tax Code of the Russian Federation, business entities are required to report on the number of employed citizens immediately after formation or reorganization. About a month is given to prepare the information: it is submitted by the 20th day of the second month of work to the Federal Tax Service at the place of registration.

In addition, the number of employees must be reported annually: based on the results of the previous year - before January 20 of the following year. Violation of deadlines will result in a fine of 200 rubles.

This is what a correctly compiled sample of filling out a certificate of average number of employees looks like. The picture shows an example for an LLC, which employed 15 people at the end of last year. But a certificate of the number of employees of less than 15 people is prepared according to the same rules.

Let's look in detail at how to fill out a report for tax authorities:

1. Indicate the name of the Federal Tax Service inspection where you are sending the form. Please note that separate divisions do not have to report such information separately. Therefore, the main organization reports, indicating the total number of persons, including those employed in branches and representative offices.
2. Write the name of the reporting entity - company or individual entrepreneur.
3. Enter the reporting date. For an annual report, for example, for 2019 the date is 01/01/2019, and for 2020 - 01/01/2020. If the company has just opened, you must enter the 1st day of the second month of operation. For example, an organization was registered on 04/09/2019, the report must be submitted by May 20, but in the third section you should enter 05/01/2019.
4. Using Rosstat Order No. 772 dated November 22, 2017, calculate the average list indicators. They do not take into account part-time workers (external), maternity workers, employees under GPC contracts, young mothers or other employees who do not work in connection with caring for babies. If there are no subordinates, write “0”.
5. Sign and mail on paper, electronically, or in person. The report sent by the representative is accompanied by a document confirming his authority.

What is the deadline for submitting information on form KND 1110018

If the tax authorities fail to provide information on the average number of employees, a fine may be imposed (clause 1 of article 126 of the Tax Code of the Russian Federation, part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation, Letter of the Ministry of Finance of Russia dated 06/07/2011 N 03-02-07/1-179):

• for organization in the amount of 200 rubles;
• for an official of the organization - in the amount of 300 to 500 rubles.

Filling out the form should not cause difficulties, however, we will provide general recommendations that are indicated in the Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 No. CHD-6-25/

Report form

A sample of the average number of employees for 2020 is as follows.

A completed sample of SCHR information looks like this.

In the report on the average headcount there is only one significant indicator - the number of employees, however, determining it is not always easy. The certificate on the number of hired personnel is calculated based on the Instructions of Rosstat (order No. 772 dated November 22, 2017). For example, the calculation does not take into account:

• external part-time workers;
• employees engaged under civil contracts;
• LLC founders who do not receive wages from their company;
• individual entrepreneurs themselves;
• women on maternity leave and child care leave;
• employees who took additional leave for training and enrollment.

(NW for January NW for February ... NW for December) divided by 12 months

For example, the payroll of the enterprise for 2020 was as follows:

• January – February: 25 people;
• March – June: 35 people;
• July – December: 40 people.

Let's calculate the average payroll for the year: (2 * 25 = 50) (4 * 35 = 140) (6 * 40 = 240) = 430/12, total - 35.8, rounded to 36 people.

For other examples of calculations and categories of employees that are taken into account in the SSR in accordance with the Rosstat Instructions, see the article “Average number of employees: how to calculate”

If, after submitting the report, a significant error in the head count is discovered, the data can be submitted again. The fact is that the Tax Code of the Russian Federation does not oblige the CSR to clarify incorrect information, and there are no penalties for such errors. Responsibility is imposed only for failure to submit or late delivery - in the amount of 200 rubles. Additionally, an official of an LLC may be fined in the amount of 300 to 500 rubles.

Which employees are included in the reporting?

An important nuance concerns which employees need to be taken into account and which ones should not. Let's look at this question in a little more detail. The calculations must include:

1. All employees working full time under an employment contract.
2. All employees hired under an employment contract for part-time, half-time, and so on.
3. Posted workers.
4. Those on sick leave for pregnancy and childbirth, as well as on maternity leave.
5. Those who were in a state of temporary forced downtime.
6. Those who were absent due to advanced training or were on study leave.
7. Trainees, if hired as employees.
8. Foreign citizens.
9. Working on a rotational basis.
10. Those who have committed administrative violations, including absenteeism.
11. Under investigation.

It is not necessary to include in the calculation of NPV:

1. External part-time workers.
2. Employees with whom civil contracts for the provision of services have been concluded.
3. Personally individual entrepreneurs.
4. Lawyers.
5. Military personnel.

"Separates"

Branches, representative offices, etc. are geographically remote from the parent company and are equipped with stationary workstations. They perform part of the tasks of the main organization. This is the main difference between the separate units. What are the deadlines for submitting information on the average number of employees for such structures?

So: data is not submitted separately for each branch or other division. They are accumulated by the parent organization. Based on the collected information about personnel, it calculates the indicator and then submits uniform information to the Federal Tax Service.

Also see “A separate division of an organization: what is it?”

Information on the average number of employees 2019 sample

The program provides a preliminary check for the correctness of filling out the document. To do this, on the main panel you need to click the “Control” button.

Once the form has been completed correctly and verified, it can be saved, printed, or downloaded to be sent electronically.

Information on the average headcount of an organization should, as a general rule, be submitted electronically, but if the organization employs less than 25 people, reports can be submitted both via the Internet and on paper.

How to calculate

Add to the report only those employees with whom employment contracts have been concluded (clause 76 of the Instructions for filling out the form, approved by Order No. 772). It doesn’t matter whether the employee is on vacation, sick leave or on a business trip. But there are employees who do not need to be shown in the average number. They are named in paragraph 78 of Order No. 772:

• employees on civil servants' contracts;
• external part-time workers;
• founders of the organization who do not receive salaries;
• lawyers, etc.

To get the average number of employees for a month, add up the number of full-time and part-time employees for this period. If you get a fractional indicator, round it to a whole value (clause 79.4 of Order No. 772).

7.73 people 1 person = 8.73 people (rounded up to 9 people).

It is extremely important not only the deadline for submitting the average number of employees for 2020, but also how to correctly calculate this indicator. The rules were established by Rosstat order No. 498 of 2015.

SRChmes - the average number of employees as of the month; N1, N2... Nn - the number of employees who worked the first-last day of the month; DNIk - the number of calendar days of the month.

As a result, the obtained values ​​for each month are summed up and divided by 12: this is how the average for the reporting year is determined.

EXAMPLE

compiles a report on the average headcount for 2020 (due date: January 22, 2020). It is necessary to determine the annual indicator based on the data from the table.

Also see “Who should be included in the average number of employees for 2020”.

How is the number of employees calculated?

Despite the apparent simplicity of filling out a one-page form, it is important to correctly calculate the value of the NSR . Let's look at the formula and look at a few examples. To find out the value of the NPV for the year, you need to add up the number of all employees for each month and divide by 12.

That is: (number of employees for January + for February ... + for December) / 12 = average number of employees.

Let's look at examples:

1. The company has 5 employees. The number of employees did not change during the year. Then: (5 x 12) / 12 = 5. The value on the form will be 5.
2. From January to May the company employed 10 people, from June to October - 9, from November to December - 12. We calculate (10 x 5 + 9 x 5 + 12 x 2) / 12 = 9.91. The value is rounded to 10, The number “10” is entered on the form.

Once you have calculated the average number of employees using a special formula, there should be no problems with filling it out.