How to calculate the average number of employees: examples. Order, features of calculation and recommendations

In organizations, employees of the core staff, persons arranged under civil law contracts, part-time employees work. During the delivery of statistical reports, the accountant must calculate the average number of employees of the enterprise (SRC) and separately display all categories of employed persons. More details on how to do this, read on.

Why it 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"	On a simplified system of taxation are firms whose SRF is not more than 100 people.
Should the organization switch to a general taxation regime	If during the reporting period the SRF exceeded 100 people, the enterprise has no right to use "simplified"
Unified tax payable	The amount of the tax is calculated by multiplying the base yield on the CPC and the coefficients
How to fill out Form No. P-4	Section 2 of the form specifies SRCH
Does the enterprise relate to small business entities	One indicator is the number of workers

Do not confuse this indicator with the average number of people. It is calculated:

• At filling of the annual statistical form;
• When submitting tax returns;
• In cases when an enterprise is exempt from paying UST from the amount of not more than one hundred thousand rubles during the current period;
• When applying special tax rates by organizations that carry out IT activities;
• When calculating the profit share of isolated units, individual representative offices;
• When clarifying the right to use USN;
• In case of exemption from property tax;
• When filling out Form No. 4 "FSS Statement";
• When completing the report on voluntary contributions of certain categories of policyholders.

External part-time workers

How to calculate the average number of employees who work part-time? There are two methods: direct and simple calculation. Within the first, the total number of days of work is determined, by dividing the number of hours in a month by the duration of a day. The last indicator depends on the duration of the week. MTS for a month is private from a parity of quantity of days worked and number of the employed persons.

When using the simplified calculation scheme, the working time of part-time workers is divided by the duration of the day. Then the obtained value is multiplied by the number of days in a month. The final result is divided by the number of days of work in the period.

Juveniles, disabled persons І and ІІ gr. Do not apply to part-timers, since they have an incomplete day of work for them. The number of such employed persons is taken into account in the basic 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 through the fault of others.

Ivanov worked in the organization for 20 days for 4 hours, 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 account: [(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

In the company there are 4 external part-time workers. Data on employed persons are presented in the table below. The working day lasts 8 hours. In January, 17 days were worked out. We calculate how many part-time workers work in the organization using a simplified methodology.

Employee	Incomplete time per day, person / h	Number of days worked in the period
Ivanova N.L.	4	17th
Petrova D.Yu.	8	8
Sidorova RO	3	17th
Alekhina N.D.	2.5	17th

• Ivanova: 4: 8 = 0.5 people;
• Petrov: 8: 8 = 1 person;
• Sidorova: 3: 8 = 0.38 people;
• Alekhina N.D .: 2.5: 8 = 0.31 people.

Define the number of man-days spent:

• 0.5 x 17 + 1 x 8 + 0.38 x 17 + 0.31 x 17 = 28.23.

How to calculate the average number of workers, working part-time? This is done as follows:

• 28.23: 17 = 1.66 people.

Persons working under civil law contracts

The procedure for calculating the average number of employees is the same as in the previous example. Such employees are counted as whole units. The SRF is determined by adding similar indicators for all periods and dividing the amount by the number of months. The following are excluded from the calculation:

• IP without a legal entity;
• Employees with whom the organization has no contracts;
• Persons with whom agreements on transfer of property rights have been concluded.

On non-working days, the value of the indicator for the previous day is applied.

Example 2

We supplement the conditions of the previous problem. In January 2015, the enterprise concluded a contract with three employees:

• From 09.01 to 26.01 - with Starny II.
• From 10.01 to 28.02 - with Alekseev NR
• From 12.01 to 31.03 - with Ilyushechkin R.O.

date	SRCH, people
From January 1 to January 8 - non-working days	0
09.01	1
10.01	2
11.01	2
12.01	3
01/13/1901.	By 3
29.01-31.01	2 each
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 SRC is: 62: 31 = 2 people.

Example 3

The organization concluded civil law contracts in October 2014 with three employees for periods:

• From 02 to 15 October;
• From 09 to 20 October;
• From the 17th to the 29th of October.

In the month of 31 c. How to calculate the average number of employees for the reporting month?

• 01.1: 0 work.
• 02.10-08.10: 1 x 7 = 7 workdays. (At weekends, the value of the indicator for the previous working day, i.e., 1) is applied.
• 09.10-15.10: 2 x 7 = 14 workdays.
• 16.10: 1 work.
• 17.10-21.10: 2 x 5 = 10 workdays.
• 22.10-29.10: 8 work.

TOTAL: 7 + 14 + 1 + 10 + 8 = 40 workdays.

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.

Accuracy of calculations

In the calculation process, it may occur that some data has fractional values. In order not to distort the results of reporting, it is better not to round them. Exceptions are cases where the results obtained in further calculations will not participate. For example, in cases where accountants simply need to know the average number of employed persons.

Calculation of number of workers

Data on the average number of employees are used by statistical agencies to display the number of employed persons in the territories and spheres of the economy. The data of legal entities and their units are collected according to a uniform methodology. In the reporting, the average number of employed employees, the number of part-time employees and persons working under contracts are separately identified.

The general formula has the following form:

• Average number of workers = average number of employees + average number of part-time employees + average number of people working under civil law acts.

Example 4

Let us supplement the conditions of Problem No. 2. Let us assume that the average number of employed persons was 52.3 in January 2015. How to calculate the average number of employees per month? Using the above formula. The number of part-time workers was calculated in Example 1, and the number of persons working under contracts is in Example 2.

• CPR = 52.3 + 1.66 + 2 = 55.96 people.

How to calculate the average number of employees for the quarter, six months, a year? In a similar way. It is necessary to sum 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 per year? Summarize the indicator data for the calendar months, and then divide the obtained value by 12. This method provides clear figures, but requires a laborious process. During the count, the entire time sheet is analyzed.

The average number of employees of the organization for the year was 250 people. In addition, the company has issued:

• Two external part-time workers at 0.5 rates, which worked for 7 full months.
• Another part-time employee worked all year on a part-time basis.
• 3 people worked part-time for 5 months at 0.5 rates.
• Under 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 out full months.

• MF = 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, in the organization in the calculation for the year worked 1.8 people. Part-time and 13.9 people. - under contracts.

In practice, other methods of calculation are used. If data are available at the beginning and end of the period, then the FRA is calculated as the arithmetic mean.

Example

Data on the number of employees are known:

• At the beginning of the year - 280 people;
• On 01.04 - 296;
• On 01.06 - 288;
• As of 01.10 - 308;
• As of 31.12 - 284 people.

Define the CPF for the year:

• [280: 2 + 296 + 288 +308 284: 2]: (5 - 1) = 294 people.

If the data are known only for January and December, the SRF would be calculated as the arithmetic mean:

• SRF = (280 + 284): 2 = 282 people.

Both results give approximate figures, but are often used in practice.

Average number of employees (HR)

This indicator includes employees who performed temporary and permanent work, which one or more days received wages. The calculation is made of persons who have come to work and are absent:

• In connection with a business trip;
• Due to illness;
• In connection with the fulfillment of state obligations;
• Aimed at raising the level of professional skill in educational institutions;
• Students, graduate students, for whom wages remain;
• Who were in the main, leave to care for the child, "at their own expense";
• Due to strikes, provided that if the employee did not participate in them.

Employees who occupy more than one rate or are designed as part-time employees are counted as whole units when calculating the average index. Data is taken from the time sheet. The monthly indicator is determined by adding data for calendar days. The value of the coefficient on holidays and weekends is taken equal to the indicator for the previous working day.

Average number of employees per year = (HRS January + HRS Feb. + ... HR Dec): 12.

The indicator for the month is calculated in the same 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 indicates the EPR with rounding. Data in the tax for the previous year are submitted until January 20 of the current year. There is a more convenient calculation technique. 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.

Calculation excludes:

• External part-time workers;
• Persons who concluded 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;
• Staff-students who were in extra, 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

Workers who are busy part-time are accounted for directly in proportion to the time worked, but the report is displayed as whole units. If the organization employs two employees the same number of days for 4 hours, they are counted as a whole unit with a full working day. 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:

Average number of persons = number of hours worked per hour. In the period: duration of the day: the number of calendar days.

The duration 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

The list number of employed persons at the enterprise from June 1 to June 15 was 100 people, and in the second half of the month - 150 people. During the period under review, two employees were on maternity leave. By the rules, they are excluded from the calculation. All the other employees were taken for a full day.

• 15 days Х 98 people. 148 people. Х 15 days. = 3690 people.
• СЧР: 3690: 31 = 119,032, or 119 people.

Activities

How to calculate the average annual number of employees for the P-4 form? This report displays data for organizational units and activities. Employees engaged in the overhaul of equipment that is carried out by own forces are not allocated to a separate group, but are accounted for by type of activity. Also, in the report it is not necessary to display separately auxiliary types of work: employees of management units, administration, accounts department, security service, supply and communication departments . They are considered as employees of the basic structure.