Number list: what is it and how to recognize it?

Such a concept, as the number of the list, is most often encountered in the compilation of reports. In fact, the company itself does not need such data, because there is always the opportunity to pick up information from the tabs and clarify the disputed points. But for the statistical bodies, all this is extremely important. Based on the data obtained from all enterprises in the region or country, it is possible to make further forecasts of development with varying degrees of probability. In addition, it helps to identify problems in the economy, keep statistics on the officially working population, and so on.

In general, the report plays an important role, and it is for this reason that serious requirements are put forward to its filling, the correctness of the data, the compliance with all norms and requirements. For example, if you miss the deadline for handing out the payroll number, there is a high probability that the company will have to pay a fine. The same is true if incorrect data is entered, only in such a situation it will be necessary to correct not only one document, but all subsequent ones, in which the figures from the wrong report were used. In general, it is better to take the problem as responsibly as possible.

Number of employees of the organization

This concept means the number of employees of a company. It should be remembered that all data can be indicated solely by whole numbers, fractions and the like are not allowed. The list includes almost all categories of employees, including those who work at home, are hired for one season and so on. There are also certain exceptions, which will be discussed in more detail below. In any case, the number of payroll is calculated quite simply, you just need to take all the workers who officially one way or another are on staff at the date of the report and exclude those who do not fall into this category. For example, there is an enterprise employing 100 people. Of these, 10 work at home, another 20 - seasonal employees, and 5 people do not have a contract. The total number for the report will be 95 people. All homeworkers and temporary workers will be included in the report, but persons without employment contracts do not already come here.

Who is in it

List size includes all employees, even with those who work only one day or literally tomorrow is fired. But we need to exclude from the list of employees who do not appear in the state of the enterprise, as well as persons performing their duties in accordance with the agreement, which was concluded with state bodies. It is also necessary to remove employees who work part-time. They are accounted for at the enterprise, which is considered to be the main one for them. For example, if a person initially took a job in company "A", and after that decided to perform certain functions at the enterprise "B", it will only be counted in "A". In addition, in some cases, there are such employees who are listed in one place, but actually work in another. If they do not receive wages at their main job, they should not be taken into account. Individuals who are on probation, receive a second education, are on advanced training courses, and so on, if they are on unpaid leave, are also not included in the list. Well, the last - in the calculation does not take all who quit.

And now let's look at a simple example how to count the list number taking into account all of the above. The formula will be approximately the following: СЧ = ОС + НД + СС - БД - ДГ - СВ - У - УВ. Where MF is a list size, OS is ordinary employees, NDs are homeworkers, SS are seasonal employees, BDs are working without a contract, DGs are performing duties under a contract with the state, CB-combining, U-students, and HC-dismissed. That is, 100 people work on the proposed enterprise. Of them homeworkers - 10. Seasonal employees - 5. Workers without a contract at all - 1. Those who concluded an agreement with the state - 5. Combine - 3. Learn at the moment - 2. Retired - 1. The total number of payroll will be calculated So: 10 + 5 - this is the number of homeworkers and seasonal workers. It turns out 15. 1 + 5 + 3 + 2 + 1 = 12 - this is the number of those who are not considered. Hence, based on 100 people, we get 100 - 12 = 88 people. Of these, we do not calculate the first two categories, since they fall into the list.

What is the average number of payroll

Unlike the standard version, the average version of the employee list is already harder to understand. But in connection with the fact that it is used to determine the average salary, turnover rate, turnover, labor productivity and similar indicators, it even means more. From the point of view of the rules, the punishment for errors in both variants is the same, but it is much easier to admit them when the average number of payroll is calculated. The main difference is the period for which the account is recorded. So, if in the first case a specific date is specified, in a variant with average indicators the main role is played by a specific term. Usually take a period from the first day of the month until the last day, regardless of the number of days off, holidays, and so on.

Accounting for employees while the company is not working is quite simple: take the last working day preceding the weekend or holidays and indicate the amount in accordance with it. For example, the holiday falls on Monday. Before that, there are two days off - Saturday and Sunday. For all these three days the calculation is conducted as for Friday - the previous working day.

But this is only part of the problem. It is much more difficult to understand with those who should be included in this list, and who is not. In contrast to how the usual number of payroll is calculated, its average variation has a much greater number of features.

Composition

As in a simple variation, there is a certain number of employees who are not required to appear on the general list. So, if a woman is in a decree or takes a vacation for adoption of a baby, then she is not included in the list. The situation is similar when a person cares for a child. These are the most common problems in which the most errors occur.

In addition, people who are directed to agricultural work or who are engaged in setting up equipment, erecting structures or performing any similar actions in another firm, should not include an average number of employees in the list. It does not matter where and how they receive their wages. Particular attention should be paid to the company for whose benefit such an employee works. It is she who is obliged to include it in the list, since a person can not simply disappear.

Just as in a situation with a simple number, people who are studying at the time of writing the report (or, more accurately, trained in the period for which this document is drawn up) should not be listed. But here it is necessary to understand whether they receive a salary for this training or not. If they receive, they should be included after all. For example, a certain employee was sent from the enterprise to obtain a second higher education. For the period of study leave the company continues to pay him money, as he understands that the more qualified the specialist becomes, the more benefits he will bring. Such a person is on the list. And if a person decided to get this education on his own initiative and the knowledge that he will have, the company is not needed, then he will not be paid. And the list include - too.

The last of the groups, which will also never appear on the list, are veterans of the Great Patriotic War. But this was also quite simple. Then it will be more interesting. There are groups of workers that are counted in the list, but not completely. First of all, they include citizens who perform their functions part-time. They should be counted in the list in proportion to the time worked. That is, it takes the number of hours for the specified period when such a person was engaged in work. Then they are divided into average time of work. For example, for a month a person worked 80 hours. We divide by the duration of the working day - 8 hours and get 10 days of work. It should be remembered that homeworkers are still taken into account in full. They can work less and more, but they will still fulfill their plan.

Calculation

The most difficult thing is to determine exactly how to take into account all workers performing their functions in accordance with the agreement they concluded with state bodies. Here you need to understand not the number of such employees, but their wages. Determine the list size of the average sample can be calculated by calculating the average salary of an ordinary person in a company engaged in similar activities. Next, you should take the entire amount that a group of people with state contracts receives for a month, and divide the latter into the first. For example, there are 10 people who received 100 thousand rubles for a month of work. The average salary in the same sphere is 20 thousand rubles. Divide 100 by 20, we get 5. That's how many people need to be indicated in the report. Attention! Not 10, namely 5!

Group by category

The next important item of the report is category. They are inherently two - workers and employees. But here employees, in turn, are divided into three more subgroups. In principle, the difference is unprincipled and is only needed for the report, but all the same. In connection with the fact that employees as such are easier to describe and understand who exactly here should be included, it is on them that we will be guided. By default, all those who are not employees are those workers.

So, the third subgroup includes clerks, secretaries, accountants and similar positions. The second consists of engineers, accountants, economists and so on. And the first subgroup is the management team. Chief accountant, head of an enterprise, department or structural unit, chief economist and so on. It is quite logical that the transition from one group to another can be carried out quite freely, most importantly, that the qualifications of the employee is sufficient. In some cases, workers receive significantly more employees, so this division also has virtually no effect on wages.

Information about the report

There is a strict form, according to which the list size must be recorded. Any discrepancies with it are unacceptable. In addition, all data included in the report must be confirmed by something: orders, sick leave, applications for leave, and so on. And you can only take originals, because otherwise an error is possible, which threatens with a fine.

Separately, one should take into account the possibility, which mostly happens at large enterprises - reorganization, creation or disbandment of departments. In this situation, all the changes made should appear in the report not immediately, but in the next period.

Another important point is mistakes. It is clear that all people can do them. The main thing is to inform and correct the problem in time. But then it is in the interests of the enterprise to detect such a fact in a timely manner, because if an error is found after a long time, then all documentation will have to be corrected. That is all that has been done since the wrong report was drawn up.

Responsibility for drawing up

The number of the list can be compiled by both the management team and ordinary, ordinary employees. It is important to remember that the head of the department / division / enterprise and the chief accountant still remain responsible for it. Only then, after they were punished by state bodies, they can independently fine the guilty worker. But he does not bear direct responsibility.

Features of arrival and departure

Separately, it should be said about the specifics of accounting for employment and dismissal. These are the variables that characterize the staffing strength. The list size, in turn, also takes into account all the specified parameters. There is even a whole division into groups, which are brought in different points. So, if a person arrives in an organization, then the fundamental factor is where he came from. Allocate those people who were arranged according to the distribution from the educational institution, transferred from another organization, got into the staff in an organized set or were chosen by the enterprise independently (that is, the majority). Dismissal, or departure, is also divided into categories. There is a variant of transfer to another organization, expiration of the contract, retirement, sending to the army or for training, dismissal at the request of the employee or for absenteeism.

Short summary

In general, all calculations and a general understanding of the problem are not particularly complicated. The main thing is to get into all the specifics, to understand who and when you need and can be considered, and who does not, and so on. In the overwhelming majority of cases, enterprises operate in the same mode, and all possible situations either occur constantly, or have already been, and the system has been worked out. It will just be necessary to get used to a certain list of problems.