In organizations, employees of the maincomposition, persons arranged under civil contracts, part-timers. During the delivery of statistical reporting, the accountant must calculate the average number of employees of the enterprise (SRC) and separately display all categories of employed persons. For more details on how to do this, read on.
Why this is necessary
The average number of employees is calculated in situations where it is necessary to determine:
Does the company have the right to "simplified" | There are firms on the simplified taxation system, the number of which is not more than 100 people. |
Should the organization switch to the general tax regime? | If during the reporting period, the VLF has exceeded 100 people, the company has no right to use the "simplified" |
Single tax payable | The tax amount is calculated by multiplying the base rate of return on the VLF and coefficients |
How to fill out the form number P-4 | Section 2 of the form indicates |
Does the enterprise belong to small businesses? | One of the indicators is the number of workers. |
Do not confuse this indicator with the average number. It is calculated:
- when filling out the annual statistical form;
- when submitting tax returns;
- in cases where the enterprise is exempt from the payment of unified social tax with amounts not exceeding one hundred thousand rubles during the current period;
- when applying special tax rates to organizations that operate in the field of IT;
- when calculating the share of profits of separate divisions, individual representative offices;
- when clarifying the right to use the simplified tax system;
- in case of exemption from property tax;
- when filling out the form number 4 "Statement of the Social Insurance Fund";
- when filling out the report on voluntary contributions of certain categories of policyholders.
External partitions
How to calculate the average number of employeeswho work part-time? There are two methods: direct and simplified calculation. In the framework of the first, the total number of work days is determined by dividing the number of hours in a month by the length of a day. The latter figure depends on the length of the week. The MFR per month is the quotient of the ratio of the number of days worked and the number of persons employed.
When using the simplified calculation schemeworking time of part-time workers is divided by the length of the day. Then the resulting value is multiplied by the number of days in the month. The final result is divided by the number of days of work in the period.
Несовершеннолетние сотрудники, инвалиды І и ІІ гр.do not belong to part-timers, as for them, part-time work is provided for by law. The number of such employed persons is taken into account in the main composition. The calculation of the average number of employees, examples of which will be presented below, does not include the time of vacations, downtime, illness, participation in strikes, including the fault of others.
Ivanov worked in the organization for 20 days for 4hours, Petrov - 18 days for 5 hours, Sidorov - 21 days for 4.5 hours. In the reporting period there were 20 working days. The average number of temporary employees is:
- direct count: [(20 x 4 + 18 x 5 + 21 x 4,5): 8]: 20 = 1.65 people;
- simplified scheme: (4: 8) x 20 + (5: 8) x 18 + (4.5: 8) x 21 = 1.65 people.
Example 1
The company employs 4 external part-timers.Data on employed persons are presented in the table below. The working day is 8 hours. In January, 17 days were worked. Let us calculate how many part-time workers work in an organization using a simplified method.
Employee | Incomplete time per day, person / h | Number of days worked in the period |
N. L. Ivanova | 4 | 17 |
Petrova D. Yu. | 8 | 8 |
Sidorov R.O. | 3 | 17 |
Alekhina N. D. | 2,5 | 17 |
- Ivanova: 4: 8 = 0.5 people;
- Petrova: 8: 8 = 1 person;
- Sidorov: 3: 8 = 0.38 people;
- Alekhina N. D.: 2.5: 8 = 0.31 people.
Determine the number of man-days worked:
- 0.5 x 17 + 1 x 8 + 0.38 x 17 + 0.31 x 17 = 28.23.
How to calculate the average number of part-time workers? This is done as follows:
- 28.23: 17 = 1.66 people
Persons under civil law contracts
The procedure for calculating the average number of employeesthe same as in the previous example. Such employees are counted as whole units. The VNR is determined by adding the same indicators for all periods and dividing the amount by the number of months. Excluded from the calculation:
- PI without a legal entity;
- Employees with whom the organization has no contracts;
- persons with whom contracts on transfer of property rights are concluded.
On non-working days, the value of the indicator for the previous day is applied.
Example 2
Let's add conditions of the previous task. In January 2015, the company concluded an agreement with three employees:
- From 09.01 to 26.01 - with Starny I. I.
- From January 10 to February 28 - with N.R. Alekseev
- From January 12 to March 31 - with R. Ilyushechkin.
date | СРЧ, pers. |
From January 1 to January 8 - non-working days | 0 |
09.01 | 1 |
10.01 | 2 |
11.01 | 2 |
12.01 | 3 |
January 13–28.01 | 3 each |
January 29–31/01 | on 2 |
TOTAL | 62 |
How to calculate the average number of employees?
In January, 31 c. In total, 62 contract workers were employed in the organization. The MFR is: 62: 31 = 2 people.
Example 3
The organization entered into civil contracts in October 2014 with three employees for periods of:
- from 02 to 15 October;
- from 09 to 20 October;
- from October 17 to 29.
In the month of 31 c. How to calculate the average number of employees for the reporting month?
- 01.1: 0 slave.
- 02.10–08.10: 1 x 7 = 7 slave. (on weekends, the value of the indicator for the previous working day, that is, 1).
- 09.10–15.10: 2 x 7 = 14 slave.
- 16.10: 1 slave
- 17.10-21.10: 2 x 5 = 10 slave.
- 10.22-29.10: 8 slave.
TOTAL: 7 + 14 + 1 + 10 + 8 = 40 slave.
How to calculate the average number of employees? It is necessary to divide the average number of employed persons by the number of days in a month: 40: 31 = 1.29 people.
Calculation accuracy
During the calculation process, a situation may arisewhen some data has fractional values. In order not to distort the reporting results, it is better not to round them. The exception is when the results obtained will not be involved in further calculations. For example, in cases where the accounting department just needs to find out the average number of employed persons.
Calculation of the number of workers
Data on the average number of employeesused by the statistics authorities to display the number of employed persons in the territories and spheres of the economy. The data of legal entities and their divisions are collected according to a single methodology. In the reporting separately allocated the average number of employed employees, the number of part-time workers and persons working under contracts.
The general formula is as follows:
- Average number of workers = average number of employees + average number of part-time workers + average number of persons working under civil legal acts.
Example 4
We supplement the conditions of problem number 2.Assume that the average number of employed persons was 52.3 people in January 2015. How to calculate the average number of employees per month? Using the above formula. The number of part-timers was calculated in example 1, and the number of persons working under contracts, in example 2.
- СРЧ = 52.3 + 1.66 + 2 = 55.96 people
How to calculate the average number of employees forquarter, half year, year? In a similar way. It is necessary to sum up the data for each month of the period under consideration, and then divide the result by their number.
Alternative methods
How to calculate the average number of employees foryear? Sum up the indicator data for the calendar months, and then divide the resulting value by 12. This method provides clear numbers, but it requires a laborious process. The counting process analyzes the entire time sheet.
The average number of employees of the organization for the year amounted to 250 people. In addition, the company has been decorated:
- Two external part-timers at 0.5 rate, which worked 7 full months.
- Another part-time worker worked all year at half-time.
- 3 people worked part-time 5 months at 0.5 rate.
- Under the contracts, 10 people were employed for the period from February to September, 5 people - from April to December; 7 people - from June to November. All worked full months.
- LFR = 250 + (2 x 0.5 x 7 + 1 x 0.5 x 12 + 3 x 0.5 x 6): 12 + (10 x 8 + 5 x 9 + 7 x 6): 12 = 265, 7 or 266 people.
Thus, the organization in recalculation for the year worked 1.8 people. part-time and 13.9 people. - under contracts.
In practice, use other methods of calculation. If data are available at the beginning and end of the period, the FPS is calculated as an arithmetic average.
Example
Known data on the number of employees:
- at the beginning of the year - 280 people;
- 01/06 - 296;
- June 01 - 288;
- from 01.10 to 308;
- on 31.12 - 284 people
We define the NRF for the year:
- [280: 2 + 296 + 288 +308 284: 2]: (5 - 1) = 294 people.
If the data are only available for January and December, then the NFS would be calculated as an arithmetic average:
- LFR = (280 + 284): 2 = 282 people
Both results give approximate figures, but are often used in practice.
The average number of (SHR)
This indicator includes employees who performed temporary and permanent work, who were paid for one or more days. Take into account the persons who came to work and are missing:
- in connection with a business trip;
- due to illness;
- in connection with the performance of state obligations;
- aimed at continuing education in educational institutions;
- undergraduate and postgraduate students;
- those who were in basic childcare leave “at their own expense”;
- due to strikes, provided that if the employee did not participate in them.
Сотрудники, занимающие более одной ставки или designed as part-timers, when calculating the average index are taken into account as whole units. Data is taken from the time sheet. Monthly rate is determined by adding data for calendar days. The value of the coefficient on holidays and weekends is taken to be equal to the indicator for the previous working day.
The average number of employees for the year = (СЧР Jan. + СЧР Фев. +… СЧР dec.): 12.
Monthly indicator is calculated in the same way.way: the number of employees for each calendar day is divided by the number of days worked. If the calculated value is fractional, then the report shall indicate the CPR with rounding. The data in the tax for the previous year are submitted until January 20 of the current. There is a more convenient method of calculation. First, the number of full-time workers is determined, and then those who work for several hours. The sum of these two indicators is calculated separately for each month, quarter and year.
Excluded from calculation:
- external part-timers;
- persons who signed a contract for vocational training with the payment of scholarships;
- owners of the organization who did not receive a salary;
- lawyers;
- employees who are on maternity leave;
- student employees who were on additional leave without pay;
- persons who work under contracts;
- employees sent to work in another country;
- Persons who have written a letter of resignation and work out the remaining time.
Algorithm
Part-time workersare taken into account in direct proportion to the time worked, but are displayed in the report as whole units. If an organization employs two employees with the same number of days of 4 hours, they are counted as a whole unit with a full-time job. This situation is rare. Usually in large enterprises, the number of hours worked and days does not match. In such situations, a different formula is used:
The average number of persons = the number of worked people / h. in the period: day length: the number of calendar days.
The length of the day is calculated on the basis of the working week. If the schedule provides 40 hours of work per week, then the duration of the day is 8 hours, etc.
Example 5
List the number of employed persons onthe company from June 1 to 15 was 100 people, and in the second half of the month - 150 people. In the period under review, two employees were on maternity leave. According to the rules, they are excluded from the calculation. All other employees were taken full time.
- 15 days x 98 people + 148 people x 15 days = 3690 people
- UWD: 3690: 31 = 119.032, or 119 people.
Activities
How to calculate the average annualheadcount for Form P-4? This report displays data on organizational units and activities. Employees engaged in the overhaul of equipment, which is carried out on its own, are not allocated to a separate group, but are taken into account by type of activity. Also, the report should not display separately auxiliary types of work: employees of management units, administration, accounting, security services, supply and communication departments. They are regarded as employees of the basic structure.
