What does payroll number of employees mean? Are maternity workers and external part-time workers included in the average payroll? Payroll: main categories of specialists

Are maternity workers included in the average payroll?

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One of the most common questions that arises when preparing data for reporting in the KND form 1110018 is the question of whether maternity workers are included in the average number.

You can answer this question in one word, but this will not provide an understanding of the principle of calculating payroll and average payroll numbers as a whole, so it is simply necessary to thoroughly understand this problem at least once.

Where to submit numbers

Information on the number must be provided to the tax authority with which the institution is registered. Branches of the organization do not send information separately, since the “parent” organization reports on all its employees.

The report is generated according to the established template: form No. MM-3 25/, which was approved by the Order of the Federal Tax Service of the Russian Federation dated March 29, 2007. The Federal Tax Service of the Russian Federation, in its Letter dated April 26, 2007 No. CHD-6-25/, spoke about the rules for filling it out.

Information can be prepared both on paper and electronically. To submit it in paper form, you need to personally visit the tax office or send a letter by mail.

The deadline for sending information is no later than January 20 of the year following the end of the period. This means that in the current year - no later than 01/20/2019. If the reporting day falls on a weekend, the deadline is postponed to the next working day.

Organizations that register this year submit a report 2 times:

1. Until the 20th day of the month following the month of registration.
2. According to the results of the year - until 20.01.

What about other countries? In the Republic of Belarus, for example, an organization that pays mandatory insurance premiums generates information on the “average number of employees” for the Social Security Fund.

The average number of insured workers (4-fund is the form by which the report is provided) is sent every quarter to the extra-budgetary social protection fund of the population of the Republic of Belarus.

One of the most common questions that arises when preparing data for reporting in the KND form 1110018 is the question of whether maternity workers are included in the average number.

You can answer this question in one word, but this will not provide an understanding of the principle of calculating payroll and average payroll numbers as a whole, so it is simply necessary to thoroughly understand this problem at least once.

Payroll and average payroll

The accounting of hired workers is carried out according to two criteria of number - payroll and average, and in order to understand whether maternity leave is included in the average number, you need to clearly understand the difference between these two accounting positions.

The payroll number is the full composition of employees who, on the day of reporting, are in an employment relationship with the employer:

• under an open-ended or fixed-term employment contract;
• hired to perform seasonal or one-time work.

In addition to these categories of employees, the payroll also includes the owners of the organization if they actually work in it and receive wages.

Average headcount - calculation of the composition of hired workers actually involved in work. It is calculated based on data from time sheets of employees going to work.

Indicators for the average and payroll numbers may coincide, but in most cases they differ. Moreover, if the accounting data differs, then the payroll number is always greater than the average payroll.

Data on the average in monthly reporting

In addition to data on the number of employees on average for the year, Rosstat, by order in September 2020, obliged enterprises to provide information on a monthly basis. This is what f is intended for. No. 4-P.

In gr. 2 reports should include data on the number of employees on the payroll without external part-time workers. To account for the number of the latter, column 3 is allocated. And in gr. 1, the data in the indicated columns are summarized. Thus, this report provides for the inclusion of external part-time workers in the SC. But it should be taken into account that their number is determined in proportion to the time they actually worked at a given enterprise.

Important! As for internal part-time workers, they are counted only once as one person in any type of report.

Who should be taken into account and where?

You can find out whether maternity leavers are included in the payroll if you understand the fundamental difference between the payroll and average payroll numbers. To do this, you need to understand which employees need to be classified in which group. Thus, the headcount data includes:

• employees who actually arrived at the workplace (including those who arrived but did not perform their duties for reasons beyond their control (downtime));
• employees on business trips (including foreign ones), if they retain their official salary or wages for this period;
• employees absent due to illness (regardless of the type of illness);
• employees who have a reduced working day or working week, including those who are paid half the rate;
• employees absent for valid reasons specified by the Labor Code (fulfillment of public or state duties).

When calculating the average number of employees of an enterprise, the determination and calculation of the indicator is carried out in proportion to the actual time worked, based on the data specified in the working time sheets.

Based on this, to the question:

• are maternity leavers included in the payroll - you should answer “YES”;
• Are maternity leavers included in the average payroll - you should answer “NO”.

Accounting nuances

Possible statements that the average number includes maternity workers are incorrect, since their absence from the workplace is based on sick leave for pregnancy and/or childbirth, and in addition, the absence of a maternity leaver at work is marked in the work time sheet with a special symbol (“B” ).

Moreover, we must not forget that, according to current legislation, during maternity leave and child care leave for up to 1 year, 3, and in some cases 6 years, the employee (regardless of whether it is a woman or a man) retains workplace, and they are not excluded from the workforce, so the answer to the question of whether maternity leavers are included in the payroll is clear - yes, maternity leavers are included in the payroll of the enterprise.

In order not to be lost in doubt when preparing reports for KND 1110018 whether maternity leavers are included in the average number of employees or not, it should be remembered that the law establishes a list of employees who are taken into account in the payroll, but are not taken into account when calculating the indicator for the average number of employees:

• maternity leavers whose absence is confirmed by a sick leave certificate for pregnancy and childbirth, including adoptive parents who took the child from the maternity hospital;
• employees who have been granted parental leave;
• employees combining work with distance learning, or passing certification exams at an educational institution, when provided with additional leave without saving their salary;
• employees employed externally.

Based on all these provisions and legislative norms, a conclusion should be drawn: persons on maternity leave, as well as on parental leave, are not included in the calculation of the average headcount of an enterprise.

How is the average number of external part-time workers determined - an example

Let’s say that over the past month the company employed 4 employees on an external part-time basis. The standard value of days of work is 21 workers. d. Employment was distributed as follows:

1. The first and second specialists worked 4 hours daily for 21 days, that is, 0.5 units each. (4/8).
2. The third specialist – 6 hours daily for 18 days, that is, 0.75 units.
3. The fourth specialist – 3.6 hours daily for 10 days, that is, 0.45 units.

Therefore, the average number of these part-time workers = ((21 x 4 + 18 x 6 + 10 x 3.6) / / 21 = 1.35 people.

The second calculation method looks like this. Average number of part-time workers = (0.5 x 21 + 0.75 x 18 + 0.45 x 10) / 21 = 1.35 people.

The first option for calculating the indicator is more complex, the second is simplified. But as a result, the final values ​​are the same. Thus, when determining the payroll, it is not necessary to take into account external part-time workers, but control over such specialists is carried out in order to fill out statistical reporting forms. The calculation is carried out by analogy, taking into account part-time employees.

General procedure and formula for calculating the average number of employees

The result of calculations of the average number of employees is entered into a special form P-4 “Information on the number and wages of employees,” which was approved by Rosstat in February last year.

Six months later, some changes were made to this form and certain instructions were drawn up for its completion. The report is mandatory for enterprises from January 2020. The calculation is submitted based on the results of the year, until January 21 of the next period. In case of violation of the deadlines, a fine of 200 rubles is imposed on the company.

The formula for calculating the average number of employees is presented below:

To make the calculation, it is necessary to determine the number of employed employees for the specified period. Each employee is one unit. The calculation takes into account all employees with whom an employment contract has been concluded and who receive a salary.

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Women who are officially employed but are on maternity leave are maternity leavers. This category of employees has the right to take advantage of certain advantages and benefits that the state guarantees to them. First of all, the woman retains her job during maternity leave, and the employer makes all necessary payments.

In this regard, any manager and accountant of an enterprise has a logical question: are women on maternity leave included in the average number of employees of the enterprise? A similar situation arises with external part-time workers – workers who are employed in several companies at once.

The procedure for submitting a report (certificate) on the average headcount

In order to fulfill the tax requirements of paragraph 3 of Art. 80 all taxpayers, with the exception of individual entrepreneurs without hired employees, are required to annually submit a certificate of headcount. The current form of the document was approved by the Federal Tax Service in Order No. MM-3-25/174 dated March 29, 2007. The federal deadline for submitting the form is January 20, and for newly created companies - the 20th of the month nearest after registration. This rule also applies to reorganized companies.

Filling out the document includes calculating the headcount indicator for the year. Read more about the calculation method here. Submission format – electronic or “on paper”. Failure to comply with the deadline for submitting a report will result in a fine of 200 rubles. according to stat. 126 of the Code.

Are employees on maternity leave and external part-time workers included in the general list?

Before answering this question, it should be noted that the calculation of the average number of employees is carried out based on the results of daily accounting of employees hired.

In addition, the payroll must include not only present employees, but also those who are absent, regardless of the reasons. The most important criterion in this case is the presence of this employee on the staff of the enterprise.

Women on maternity leave have the right to resume their work activities after the end of maternity leave. In other words, the woman retains her job and they are not excluded from the staff of the enterprise. Based on these factors, maternity workers and external part-time workers are included in the payroll.

However, there is a separate list of employees who are not included in the average headcount, although they are included in the payroll. These include:

• maternity leavers;
• external part-time workers;
• persons who went on leave to care for an adopted newborn;
• employees on maternity leave;

Thus, the question of whether maternity leavers and external part-time workers are included in the average payroll can be answered unequivocally - no. As a rule, the average number of employees is always less than the payroll number. An employee will be counted in the average headcount only after returning to work. Accounting for external part-time workers is maintained separately.

Are external part-time workers included in the payroll?

Based on the number of employees, a statistical report of form No. P-4 and a report to the tax inspectorate KND 1110018 (Article 80, paragraph 3 of the Tax Code of the Russian Federation) are submitted. The last document is submitted by legal entities to regulatory authorities even in the absence of employees (letter of the Ministry of Finance dated February 4, 2014 No. 03-02-07/1/4390). The deadline for submitting the report is January 20.

Q: What follows the administrative period? The stability period should be a minimum of six months and at least as long as the measurement period. This makes it difficult to determine whether they will be considered full-time employees for the employer's mandate. Question: What about new hires and seasonal employees?

A: You can use a similar process for employees hired during a measurement period that are expected to be variable or seasonal. In this case, the cycle will begin from the date of hire. If they are determined to be full-time, their coverage must begin within 13 months of the date of hire.

Are part-time workers included in the payroll - the answer is given by the order of Rosstat, dated October 26, 2020 and registered under No. 498. Clause 79 of the appendix to order No. 498 does not indicate that the payroll includes external part-time workers along with permanent and seasonal employees.

The quantitative value of the personnel payroll is calculated based on daily data throughout the month. Accounting on non-working days is carried out according to information recorded on the previous working day. Are external part-time workers included in the payroll - clause 80 of the appendix to Order No. 498 states that workers who are also employed at another enterprise cannot be included in the payroll. External part-time workers are included in the payroll as entire labor units only if they lose their part-time status and transfer to a permanent position in a given organization.

How to calculate the average number of external part-time workers

The above does not constitute legal, tax or financial advice.
Employers should consult their attorneys and tax and financial experts for specific guidance related to these requirements. In all cases on this page, the requirements apply to employers. The Department of Health and Human Services recently began referring to the exchanges as health insurance marketplaces. In this document we refer to the more commonly known exchange term. You depend on your employees to grow your business. You want your employees to meet your expectations. However, many employers make sure their employees understand these expectations. Because of this, many employers, especially those with many employees, find it useful to create employee handbooks.

Calculation example

Let's try to calculate the average headcount for an organization using an example.

The following data is known: as of April 8, the company employed 200 people. Since April 8, 12 more people were hired, and after the 15th, 18 employees were fired. One employee went on maternity leave on April 28, and another came back from maternity leave on the 29th.

Let's try to calculate the indicator:

• the first 8 days of the NSR is 200 people;
• from April 8 to April 15, the NFR was 200 + 12 = 212 people;
• from April 15 to April 28, the NCR is 212 – 18 = 194 people;
• as of April 28, the NFR is 194 – 1 = 193 people;
• as of April 29, 193 + 1 = 194 people;
• Let's use the formula and calculate the total NFR = (204* 8+ 212*7 + 194*13 + 193*1 + 194*2) / 30 = (1632+ 1484+2522+193+388)/30 = 6219/30= 207 people.

How long does maternity leave take?

Women who are in a position and have official employment have the right to apply to the head of the enterprise for leave. The state guarantees the provision of maternity leave based on the certificate of incapacity for work received by the employee.

The length of leave can be different and vary depending on a number of circumstances:

• 70 days before and after the birth of the child;
• 70 days before and 110 days after the birth of two or more children;
• 70 and 86 days before and after the birth of the baby if complications arise;
• 70 and 84 days before and after the birth of children in case of multiple pregnancy.

During pregnancy, the woman is paid funds for the period of incapacity for work on behalf of the employer. Subsequently, the company applies to the Social Insurance Fund and receives compensation for this expense item.

Payment is calculated based on the total number of vacation days, regardless of how many days the woman used before the birth of the child and after this event.

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Headcount

The full list of employees who are included in the payroll contains clause 88 of the Resolution. Let's present it below, but for now we'll suggest you remember a few rules for calculating payroll numbers:

1. The payroll includes all employees who have an employment relationship with the employer. Simply put, those with whom an employment contract (both fixed-term and indefinite) was concluded and who performed permanent, temporary or seasonal work for one day or more.

2. When calculating the indicator, owners of organizations who worked and received wages in their company are taken into account.

3. The list of employees for each calendar month takes into account both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism).

4. The payroll number for each day must coincide with the data in the employees’ working time sheet.

Document fragment. Clause 88 of Rosstat Resolution No. 69 dated November 20, 2006.

Workers who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not many of them, so we advise you to remember them all:

• external part-time workers;
• performing work under civil contracts;
• working under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and are included in the average number of employees;
• transferred to work in another organization without pay, as well as sent to work abroad;
• those aimed at studying outside of work, receiving a scholarship at the expense of these organizations;
• those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. Such employees are excluded from the payroll from the first day of absence from work;
• owners of the organization who do not receive wages;
• lawyers;
• military personnel.

Reference. The following categories of employees are counted in the payroll: units for each calendar day:

• homeworkers,
• internal part-timers,
• employees registered in one organization for two, one and a half or less than one rate,
• persons hired on a part-time, part-time or half-time basis.

Average number

To calculate this indicator, we need to determine the average number of external part-time workers and persons performing work under civil contracts.

The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of part-time workers.

And the average number of persons performing work under civil contracts is determined according to the general rules for calculating the average number of employees. But there are still some peculiarities. So, if an employee on the payroll of a company has entered into a civil law agreement with it, he is counted only in the payroll and only once (as a whole unit). Also, the average number of employees under civil contracts does not include individual entrepreneurs.

Thus, by adding all three indicators, we can determine the average number of employees. Note: it must be rounded to whole units.

how to calculate the average headcount

Average headcount

The very name of the indicator tells us that the average number of employees is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations. Next, we will show all the calculations using examples. But first we draw your attention to an important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:

• women on maternity leave;
• persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as on additional parental leave;
• employees studying in educational institutions and on additional leave without pay;
• employees entering educational institutions and on leave without pay to take entrance exams.

Reference. The following documents will help you calculate the payroll and average headcount:

• Order for employment (form N T-1),
• Order on transfer of employees to another job (Form N T-5),
• Order on granting leave (Form N T-6),
• Order to terminate the employment contract (Form N T-8),
• Order to send an employee on a business trip (Form N T-9),
• Employee personal card (form N T-2),
• Timesheet for recording working hours and calculating wages (form N T-12),
• Time sheet (form N T-13),
• Payroll statement (Form N T-49).

How is an employee’s stay on maternity leave formalized at the enterprise?

Employees of an enterprise with children under three years of age can take parental leave. The right to leave is granted to the mother or father or other relative who is actually caring for the child.

Working citizens provide the employer with a package of documents:

1. Application for parental leave for a child up to 3 years old and granting benefits for a child up to 1.5 years old.
2. A certificate from the second parent’s place of work stating that he does not receive benefits for this child. For other relatives - certificates from both parents.
3. Child's birth certificate.
4. Certificates for previously born children (for calculating child benefits). For the second and subsequent children, the allowance will differ significantly.

Based on the listed documents, the enterprise issues an order to grant leave to an employee to care for a child. The duration of leave is calculated from the date the application is written until the child reaches 1.5 years of age. At the request of the employee, the leave can be extended up to 3 years.

An employee can interrupt his vacation at any time and return to work full or part-time. At the next stage, the accountant calculates the amount of benefit for a child up to one and a half years old.

The working time sheet records parental leave until the child reaches the age of three years in the T-13 form (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1).

We talked in more detail about applying for vacation in this article, and you can find out how benefits are calculated and other nuances here.

Let's move on to the calculations

The average number of employees per month is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days in the month.

Please note: the calculation takes into account holidays (non-working days) and weekends. The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if weekends or holidays span several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday. This condition is contained in paragraph 87 of the Resolution.

Example 1. LLC “Kadry Plus” employs 25 people under employment contracts. The established work schedule is a 40-hour, five-day work week. The headcount as of November 30 was 25 people.

From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.

On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.

From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him.

On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a probationary period of two months.

On December 24, driver Gorbachev submitted his resignation and did not return to work the next day.

It is necessary to calculate the average number of employees for December.

Weekends and holidays in December were the 1st, 2nd, 8th, 9th, 15th, 16th, 22nd, 23rd, 30th, 31st. Therefore, on these days the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.

Of the workers listed above, the December payroll will include:

• Ivanov - from December 1 to December 31,
• Petrova - from December 1 to December 31,
• Sidorov - from December 10 to 31,
• Alekseeva - from December 18 to 31,
• Bortyakova - from December 19 to 31,
• Vikulov - from December 20 to 31,
• Gorbachev - from December 1 to December 24.

Petrov’s accountant is not taken into account in the average headcount (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.

For clarity, let’s draw up a table that defines the payroll for December 2007:

The number of employees of LLC "Kadry Plus" in December 2007

Headcount, people.

Of these, they are not included in the average headcount, people.

Included in the average headcount, people. (gr. 2 - gr. 3)

Features and procedure for calculating the MSS

Based on the payroll number, the average number of employees per month is calculated using the formula.

When calculating, the number of workers on weekends and holidays is taken to be equal to this indicator for the working day before the weekend.

Let’s calculate using the example of an organization’s SSC for April 2019 according to the report card on a daily basis:

The average number of people in April was 105 people (3160 / 30).

The average headcount in reports can be shown with one decimal place after the decimal point (Appendix 15. Approved by Rosstat Order No. 404 dated July 15, 2019).

If part-time work for an employee is established by an employment contract, then such employees in the average number are taken into account in proportion to the time worked (clause 79.3 of the Order). For example, someone who works 4 hours in an 8-hour working day is counted as 0.5 people.

At the same time, employees who have a shortened working day in accordance with the legislation of the Russian Federation (persons under 18 years of age, disabled people of groups I and II, employees engaged in hazardous work) are taken into account as whole units when calculating the SCH. Each of the internal part-time workers is counted as one person for the main position.

Employees on maternity leave, child care leave, employees on additional unpaid educational leave, external part-time workers are not included in the calculation of the average headcount (clause 79.1 of the order).

To calculate the average value for a period (quarter, half-year, year), the average value for each month of the period is summed up and divided by the number of months in the reporting period. For example:

An organization that has worked for an incomplete reporting period should still be divided by the number of months of the entire reporting period when calculating the SCH. For example, an organization was formed in June, and the average headcount in June was 240 people. The average number of employees for the 2nd quarter will be 80 people (240 ÷ 3), and for the first half of the year - 40 people (240 ÷ 6) (clause 79.9 of the Order).