Organizations and entrepreneurs should beThe average number of employees for the calculation of taxes, for determining contributions for the Pension Fund, for submitting reports to the Social Security Fund is known. This information must be provided to the tax inspectorate no later than 01/21/2013. For this, the Federal Tax Service approved a special form No. 1T, the average number of employees for which can be provided both on paper and in electronic form (for companies with an average number of employees over 100 people.)
Companies that have separate divisions,must send the completed form to the territorial statistical bodies both for the head organization and separately for all departments. A report to be submitted to the tax inspectorate should be completed in the whole enterprise.
Average number of employees: calculation formula
At the first stage the quantity is determinedemployees who work full time. This data is obtained by dividing the sum of the list of employees in each calendar month by the number of all days. This list should include all employees who are signed by employment contracts. In this case, the calculations take into account both actual and absent workers. This rule has two exceptions. The average number does not include women who are on leave and for the care and birth of a child, and workers who have gone on unpaid educational leave.
When calculating also do not take into account employeeswho work under a civil contract. However, if a civil-law and labor contract is simultaneously concluded with an employee, then it should be included in the calculations and taken into account as one person. It should be noted that the average number of employees for holidays and weekends is equal to the value of the previous working day.
In the second stage, the number is calculatedemployees who work part-time under labor contracts. They are taken into account in proportion to the time they have worked. For this, the total amount of man-hours that were worked out in the reporting month is divided by the length of the working day, which is determined on the basis of the length of the working week established at the enterprise. For example, with a 36-hour, five-day week, the length of the day will be 7.2 hours, and with the 40th, 8 hours.
The result is then divided by the total amount of working days for the reporting month.
The third step is calculated annualaverage number of employees. For this, the sum of the results obtained in the first and second stages of calculations is divided into 12 months. It must be borne in mind that the total amount is divided even by those organizations that have not worked for a whole year.
Non-integer numbers obtained as a result of calculations are subject to rounding as a general rule: when the value is more than half of the unit, it is rounded to a larger integer, otherwise to a smaller one.
If the company does not pass a report on the number orIf he submits false information, she faces a fine of 200 rubles; the head of the organization or the chief accountant can be punished for 500 rubles. However, the main danger of not submitting information is not a fine, especially since its size is scanty. It turns out that in the absence of information on the average number of employees, the tax authorities may cancel various benefits and then recalculate taxes. As a result, additional charges and fines and penalties will be charged.
Attention should be paid to the fact that even after a fine is paid, the officials of the organization will still be required to provide a report on the number.
