The formula for calculating the average number of employees per year. How to calculate the average number of employees?

The number of people employed in the country's economy is the total of workers at enterprises of all types of ownership. When calculating this indicator, it is important not to allow recalculation, since many people work at once on several organizations. Reception and retirement of employees are formalized by the order of the director. Accounting should also be the calculation of the average number of employees (for 2014, for example). These data are submitted when filling in the form of the RVS - 1 and 4 - FSS.

The concept of

In order to characterize the labor potential of the organization, a system of indicators is used. The list size is the number of employees on a certain date, taking into account the movement of personnel, that is, those taken and left. It includes all employees of the enterprise, including those who are hired. The number of people who appeared on a specific day, including those who were on business trips, is the number of people who are on call. Other indicators are submitted to the statistics bodies. The average number of employees is the number of employees for the period on average in the organization. It can be calculated for any period. More details on how to calculate the average number of employees per year, read further in this article.

Statistics

The calculation of the average number of employees for the year should be provided by all PIs and organizations that have been issued employees for the previous 12 calendar months. New institutions need to submit a report 2 times: after the creation and at the end of the year. IP has been exempted from this obligation since 2014. To collect information, many organizations use different programs.

The average number of employees is calculated:

- by the end of the year, no later than January 21 (for existing organizations);

- not later than the twentieth day after the month in which the organization was established;

- on the day of the official closing of the enterprise.

For violation of the deadline, you must pay a fine of 200 rubles. Also, administrative penalties may be imposed on the chief accountant or the head within 300-500 rubles. For the transfer of incorrect data, a penalty is not provided. After paying the money, the report still has to be submitted.

To whom and when to take

Calculation of the average number of employees (for 2014, for example) is filed in the tax at the place of residence or registration. You can transfer information:

• In paper form, making 2 copies of the form: the first will remain in the tax, the second will be given back.
• By mail, having issued a registered letter with a list of attachments. The date specified in the receipt will be considered the moment of delivery of the report.
• In electronic form on the Internet.

How to calculate the average number of employees per year

1. It is necessary to determine the number of employed persons for each day in the organization.
2. You need to calculate the number of employees per month.
3. It is necessary to determine the number of employed persons for the quarter, six months, nine months and a year.

The formula for calculating the average number of employees per year

Each employee is an entire unit. The calculation includes employees who work under the contract and perform duties for one day or more, as well as those who receive salaries in the organization.

The formula for calculating the average number of employees per year includes persons:

• Actually appeared at work and absent;
• Who were on business trips, provided that they retain a salary, including persons who are abroad;
• Absent due to temporary incapacity for work, in connection with the performance of public duties;
• Working not a whole working day or half the salary;
• Persons on probation;
• Homeworkers - people who work outside of offices;
• Employees sent to educational institutions for the purpose of raising the level of professional skill, if they retain a salary;
• Students working in the practice period;
• On annual holidays;
• Persons who have a day off on schedule;
• Those who got rest for work on a festive day;
• Women who are on parental leave or in connection with adoption;
• Adopted for the replacement of absent employees;
• Participating in strikes;
• Foreign citizens - employees of the enterprise;
• Persons under investigation;
• Internal part-time workers.

The formula for calculating the average number of employees per year does not include:

• External part-time workers;
• People attracted to work under contracts with state organizations to provide labor;
• Persons with whom a contract has been concluded for vocational training with the payment of benefits;
• Employees who have stopped working;
• Persons who are sent to work abroad;
• Owners of the organization who do not get paid;
• Members of the cooperative;
• Lawyers;
• Military personnel.

The number of employees on the payroll for a weekend / holiday is taken equal to that of the previous working day.

Number of employees per month

This list does not include:

• Women who are on parental leave;
• Employees who are absent in connection with the adoption of the child;
• Persons who were on leave to care for the baby up to a year and a half or three years;
• Trained staff.

The average number of employees per month (SCH) is calculated by summing the number of employees for each calendar day. The result should be divided into 30 or 31.

A task

In the organization, on the 1st of March there were 204 people, on the 6th day 14 people were taken, from the 16th - four employees were dismissed, from the 29th - nine persons were taken. Let us calculate the ESR.

The first 5 days 204 people worked.

The next 10 days: 204 + 14 = 218 people.

From 16 to 29 the number passed 13 days. During this time, the number has changed to: 218 - 4 = 214 people.

The last 3 days of the month worked: 214 + 9 = 223 people.

We substitute these data in the formula.

OSR = (204 x 5 + 218 x 10 + 214 x 13 + 223 x 3): 31 = 6651: 31 = 214 people.

Similarly, you can calculate the average number of employees per year, quarter, six or nine months.

Features

Persons attracted under contracts with state organizations to provide labor force are taken into account in calculations only by the days of appearances. The calculation of the average number of workers, part-time workers, is as follows:

1. The number of person-days is determined by dividing the hours of actual work by the duration of the day, for example: 40 hours per week is 8 hours a day (for a 5-day week) or 6.66 hours (for a 6-day work week).

2. Defined by the EHR, which are in their place full day, by dividing the hours by the number of days of employment. Diseases, vacations, no-shows are included in the hours of the previous day. Individuals who are legally entitled to a shorter work day are counted as whole units.

The payroll includes all employees (permanent, seasonal or temporary) who have a corresponding entry in the work book. A person can be on the list only at one enterprise.

The external part-time employees include persons who are registered in another organization, and at the given enterprise perform work under the contract, are issued not more than 0.5 rates with a duration of 4 hours. Internal part-time employees perform duties in their free time from another organization. The second category is taken into account at the current enterprise in proportion to the time spent.

Persons who work under contracts can work in several organizations in one reporting period. They are counted as full-time employees. To avoid re-counting, such citizens are classified as the total number of employees.

Example

At the enterprise during a half-year worked such quantity of employees:

• January - 215;
• February - 221;
• March - 215;
• April - 235;
• May - 228;
• June - 224 people.

In the I and II quarters,

СЧР for the first quarter = (215 х 2 + 221): 3 = 217 people.

EHR for the second quarter = (235 + 228 + 224): 3 = 229 people.

Part-time work

How to calculate the average number of employees per year, if they work for half the rate? First, you must determine the number of employees in a month by dividing the amount of payroll for the entire period, including weekends and holidays, by the total number of working days.

In the organization of 5 persons in March 2014 were part-time :

- 2 employees worked for 4 hours for 10 days. They are counted as 0.5 units;

- 3 people worked for 2 hours 20, 7 and 5 days respectively. They are counted as 0.25 people (2/8).

The average number of such employees was:

(0.5 x 10 x 2 + 0.25 x 20 + 0.25 x 7 + 0.25 x 5): 20 working days in the month = 0.9 people.

This figure will be used in further calculations.

Data for the quarter or longer periods

The number of employees for three months is determined by summing up the data for the previous 90 days and dividing the amount by 3.

Example

In January, the organization employed 494 people, in February - 498 people, in March - 502 people. СЧР = (494 + 498 + 502): 3 = 498 people.

If the enterprise worked an incomplete quarter, the calculation is made by summing the data for months and dividing the amount by 3. The formula for calculating the average number of employees for the year looks similar. The data for all worked-out months are summarized, and the result is divided by 12. This is how to calculate the average number of employees per year for the IFNS.

Example

We leave the conditions of the problem of the previous example. For six months, the HRS can be calculated in two ways: based on monthly and quarterly data.

СЧР 1 variant = (215 + 221 + 215 + 235 + 228 + 224): 6 = 223 people.

СЧР 2 variant = (217 + 229): 2 = 223 people.

Similarly, there is a calculation of the average number of employees per year.

Example of the costing of OCR in newly created organizations

The enterprise worked an incomplete period. The organization was founded on November 26. On this day 150 people worked on it. Three days before the end of the month, 15 more employees were accepted. The total number of people in December was 168 people. How to calculate the average number of employees per year?

СЧР for November = (150 х 3 + 165 х 2): 30 = 26 people.

СЧР for 4 кв. = (26 + 168): 3 = 64.6 people.

EHR for the year = (26 + 168): 12 = 16.17 people.

Here's how to calculate the average number of employees per year.

At the enterprise, which functioned for more than one month, 17 people were employed per year. These workers could be in the structure of other enterprises all the rest of the time. There they are also taken into account proportionally to the work time. It does not matter how many enterprises a person has worked in a year. It is counted as a whole unit only if worked for all 12 calendar months. The calculation is always proportional. If a person worked 4 months, then when calculating it will be taken into account as 4/12 = 0,33.

A task

The LLC has a 40-hour 5-day week. From January to November, 15 people worked, in December four people were dismissed. For September and October, with 5 employees, contracts were concluded on a part-time basis, according to which they worked daily for 4 hours each. During the year, the company employed 3 part-time employees, who are registered in another company. How to calculate the average number of employees per year? Formula:

(СЧР янв + ... + СЧР дек): 12

Since part-time employees are not taken into account when calculating, from January to November, the HRS was 15 people, in December - 11. We calculate the number of people who were present at the enterprise not all the time. In September and October there were 22 working days:

(4 hours x 5 employees x 22 days): 8 hours: 22 days. = 2.5 people.

The HDR for September and October was: 15 + 2.5 = 17.5 people.

We substitute these values in the formula:

EHR for the year = (15 x 9 + 17.5 x 2 + 11): 12 = 181: 12 = 15 people.

Conclusion

In order to take into account the workforce at the enterprise, as well as the formation of statistical data, the average number of employees is calculated. It is the number of people who work in the organization in a certain period. First is the value of the indicator for the day, then for a longer period. The specifics of calculating each digit are different, but the general rule is one: when calculating, you can not allow double counting. One and the same person can work simultaneously in several structures. Therefore, external part-time workers, dismissed, military personnel and other persons are not accounted for in the payroll of the organization. The data calculated for a shorter period (day, month) are used to calculate the indicator for a longer period (half year, year).