Average number of employees: calculation formula

Organizations and entrepreneurs should be aware of the average number of employees for the calculation of taxes, to determine contributions to the Pension Fund, to report to the Social Insurance Fund. In the tax inspection this information should be provided no later than January 21, 2013. For this purpose, the order of the Federal Tax Service approved a special No. 1T form, 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 more than 100 people.)

Companies that have separate units must send the completed form to the territorial statistical bodies both for the parent organization and separately for all divisions. And the report to be submitted to the tax inspection should be filled in the whole for the enterprise.

Average number of employees: calculation formula

The first stage determines the number of employees who work full-time. These data are obtained by dividing the amount of the payroll structure of employees in each calendar month by the number of all days. In this list it is necessary to carry all the workers, executed by labor contracts. At the same time, both actual and absent employees are simultaneously taken into account in the calculations. This rule has two exceptions. The average number does not include women who are on leave and care and birth of a child, and workers who have gone on unpaid leave.

The calculation also does not take into account employees who work under the concluded civil-law contracts. However, if a civil-law and labor contract is concurrently concluded with the employee , then it should be included in the calculations and accounted for as one person. It is necessary to pay attention that the average number of employees for holidays and weekends is equal to the value of the previous working day.

The second stage calculates the number of employees who work part-time under employment contracts. They are taken into account proportionally to the time they have worked. For this purpose, the total amount of man hours that were worked out in the reporting month is divided by the duration of the working day, which is determined based on the duration of the working week established at the enterprise. For example, with a 36-hour five-day week, the duration of the day will be 7.2 hours, with the 40th - 8 hours.

The result is then divided by the total amount of working days for the reporting month.
The third step calculates the annual average number of employees. For this, the sum of the results obtained in the first and second stages of the calculations is divided by 12 months. It should be borne in mind that even the organizations that worked for a whole year are divided by this coefficient.

The non-integer numbers obtained as a result of calculations are subject to rounding according to the general rule: when the value is more than half a unit, round to a larger integer, otherwise - to a smaller one.

If the company does not submit a report on the number or gives false information, then it faces a fine of 200 rubles, the head of the organization or the chief accountant can punish 500 rubles. However, the main danger of failure to obtain 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, tax authorities can cancel various benefits and then recalculate taxes. As a result, additional charges will be made and fines and penalties will be collected.
It should be noted that even after the fine is imposed, the organization's officials will nevertheless be required to provide a report on the number.