The average number of 2012 is requiredto count the number of employees with the subsequent obligation to submit reports in electronic or paper form and obtain or confirm the right to use SPE, UTII or USN in 2013. This information is submitted to the tax authority no later than January 20 of each year according to the statistical reporting form “Information on the average number of employees for the previous calendar year” according to KND 1110018. For failure to provide information within the time limits established by law, a fine of 200 rubles is imposed on the organization
To the question:“How to calculate the average number of employees?” - Rosstat's Resolution of April 18, 2007 No. 34, as amended on October 3, 2008, will help answer. This is where the formula for identifying the necessary data is made easier. So, the average number of employees is the result of dividing the calculated number of employees for the required period by the amount of calendar days. The data must be obtained for each day of the year and divided into 365 or 366 days depending on the days in a year, not including the following employees:
- external part-timers;
- workers on GPA;
- employees called up for military service;
- seconded workers;
- women on maternity leave.
Those who work part-time should be counted according to the time worked. If the owners of the organization do not receive wages, they will not be taken into account.
How to calculate the average numberdocument workers? To do this, you need to take a time sheet on the accounting of working time, labor contracts, orders for transfer to another position, orders for travel and orders for granting leave. Identify the total number minus the above categories of employees and divide by the amount of calendar days of the year or month.
Many PIs without employees are setthe controversial question of how to calculate the average number of them. There is no exact answer to this question. Someone says that it is necessary to write 1, someone - 0. But there is one nuance: most forms with indicator 0 do not pass testing on the IFTS server, therefore it is better to determine the number of employees equal to 1. In the future, there will be less complaints from the IFTS and There will be no imposition of a fine due to the late submission of the reporting form.
Some organizations prefer to countemployees on a monthly basis so as not to revise a large pile of documents at the end of the year. It is necessary to determine the list number and divide by the number of calendar days of each month. At the end of the year, the received days are simply summarized, the report form is filled out. In this approach, the calculation has its plus. If the organization will be liquidated during the calendar year, it will be easier to obtain data for reporting on the number of employees. How to calculate the average number of PI? Note that they are not required to submit this form to the tax authority upon liquidation. As you can see, all ingenious is really simple.
