Form of the report "Information about average headcount employees” for 2020 remained the same. It was approved back in 2007 (Appendix to the Order of the Federal Tax Service of the Russian Federation of March 29, 2007 No. MM-3-25 /) and remains unchanged to this day. The average number of employees for 2020 (the form can be downloaded in our article) for the outgoing year will be submitted in the form of KND 1110018.
Required fields
The average number of employees (form 2020) consists of one sheet. Even a novice accountant can fill it out. Subject to disclosure:
- Company name;
- TIN, checkpoint of the organization;
- name of the IFTS of the recipient and its code;
- indicator of the average number of employees (in whole units);
- FULL NAME. the manager who signed the report;
- date of information generation.
Who is required to submit
The current legislation states that information on the average number of employees, the form of which is approved by Order of the Federal Tax Service of the Russian Federation of March 29, 2007 No. MM-3-25 /, must be submitted:
- without exception, all organizations that have been active in reporting year(even if there were no employees) - until January 20;
- organizations registered in the current year - the deadline is before the 20th day of the month following the registration;
- individual entrepreneurs (if they had employees).
Who is exempt from providing
The average number of employees (form 2020) of the year is not subject to submission by individual entrepreneurs who did not hire people, as well as individual entrepreneurs who are registered in the current year. Only they can not submit data on the number.
Where and how is the information submitted?
It is necessary to provide a report to the interdistrict inspection of the Federal Tax Service at the place of registration. The form on the average number of employees (you can download the form below) must be sent to the Federal Tax Service both in paper and in in electronic format. What determines the choice - paper or electronics? If the number of employees is more than 100 people, then we exclude the paper version - only in electronic form. The average number of employees - form 2020 can be downloaded for free in this article.
What to include in information about the average number of employees (form 2020)
The most difficult thing in the report is the calculation of the number itself. The procedure is determined by the Order of Rosstat No. 772 dated November 22, 2017. The number includes employees who are employed under employment contracts. Data must be taken from personnel records: first count the employees present for each day during each month, divide the sum for each month by the number calendar days in a month, and then summarize the data by months and divide by 12. The calculated average number of employees (form 2020) is entered in the document.
For enterprises with low staff turnover, this will not be difficult, but in large companies without software not necessary for counting. The population indicator is rounded to an integer according to the rules of arithmetic rounding.
Filled out form on the average number of employees 2020 (sample)
What threatens for failure to provide
Violation of the deadlines for submitting information will cost 200 rubles (). In the name of the head, the tax authorities can issue an administrative fine, the amount of which will be from 300 to 500 rubles (). It is not difficult to submit information on the average number of employees on time (the form is presented above), the report as a whole is quite simple and getting a fine for it, albeit a small one, is still not very pleasant.
A report on the average number of employees (AHR) must be submitted by all organizations and individual entrepreneurs (regardless of the chosen taxation system) that had employees in the calendar year.
Newly created organizations (not individual entrepreneurs) need to submit the SHR report twice: once - after creation, and the second - at the end of the year.
For individual entrepreneurs without employees, starting from January 1, 2014, submit information on the SFR no need.
Note! 2020 was the last year in which an RFP report had to be submitted. From 2021, it is canceled by the law of January 28, 2020 No. 5-FZ. Information on the number of employees will be transferred to the IFTS as part of the Calculation of insurance premiums.
Form of the average number
The current form of the average headcount, valid in 2020 (download the form).
Sample of filling out the form
You can see a sample of filling out the form of the average number of people on this page.
Deadline for the submission of the SCR in 2020
Information on the average headcount is submitted by:
Operating individual entrepreneurs and organizations
Newly established organizations
Not later 20th month following the month in which the organization was established.
Penalty for failure to deliver the average headcount
Fine for violation of the deadline for submitting the SCR is 200 rubles. Also, they can additionally fine the chief accountant or head of the organization in the amount of 300 before 500 rubles. There is no penalty for providing incorrect information.
note that even after paying the fine, a report on the average number of employees will have to be submitted in any case.
Where to take the SHR in 2020
A report on the average payroll number of employees is submitted to the tax authority:
- IP - at the place of residence;
- LLC - at the location (legal address).
The address and contact details of your tax office can be found using this service.
Note: the average headcount at the location of separate subdivisions does not need to be submitted. Data on employees of departments are indicated in a general report for the entire organization, which is submitted to the IFTS of the head office.
Ways to submit CHR in 2020
The average number can be submitted:
- In paper form (in 2 copies). One copy will remain in the tax office, and the second (with the necessary mark) will be given back. It will serve as confirmation that you have submitted the declaration.
- By mail by registered mail with a description of the attachment. In this case, an inventory of the investment and a receipt must remain, the date of which will be considered the date of delivery of the number.
- In electronic form via the Internet (under an agreement through an EDI operator or a service on the website of the Federal Tax Service).
note, when submitting information to the SFR in paper form, some IFTS may additionally require you to attach a file with an electronic version of the report on a diskette or flash drive.
How to calculate the average headcount (formula)
Step 1. Calculate the number of full-time employees
To do this, we use the following formula:
H 1 \u003d H m / D m
h m- the sum of the average number of employees for each day of the month (that is, it is necessary to calculate the average number of employees for each day of the month and add);
D m is the number of calendar days in a month.
Result no need to round.
CHR for a weekend or holiday is taken equal to the number for the previous working day.
When calculating the average headcount not taken into account:
- External part-time workers (employees whose main place of work is another organization).
- Individuals working under GPC agreements (civil law).
- Women on maternity or parental leave.
- Employees located in study holidays without payroll.
If both an employment and a civil law contract are concluded with an employee at the same time, then it must be taken into account when calculating as one person.
Part-time employees working time at the initiative of the employer (probation and homeworkers), as well as workers for whom the law establishes half-holiday(including the disabled), when calculating the AFR, they are taken into account as whole units.
Step 2. Calculate the number of employees who worked part-time
Employees working on employment contract part-time (including those who did not come to work due to illness or business trip), the calculation of the NFR takes into account proportionate to hours worked.
This is done according to the following formula:
H 2 \u003d T total / T rd / D slave
T total- the total number of man-hours worked by these employees in the reporting month.
T rd- the length of the working day, based on the duration of the working week established in the organization. For example, with a 40-hour five-day work week, this figure will be 8 hours, with a 36-hour week - 7.2 hours, and with a 24-hour week - 4.8 hours.
3d slave- the number of working days according to the calendar in the reporting month.
Result no need to round.
Example. The employee worked part-time (4 hours) 22 working days per month, while the duration of the working day in the organization is 8 hours. The average number in this case will be equal to: 0,5 (88 / 8 / 22).
Step 3. Calculate the average number of employees per calendar year
To calculate the average number of employees, it is necessary to add the headcount indicators ( Ch 1 and Ch 2 ) for all months of the year and divide the result by 12 months.
If the result is a non-integer number, then need to be rounded(discard less than 0.5, and round 0.5 or more to the nearest whole unit).
Calculation example
Initial data
LLC "Company" has a 40-hour five-day work week.
In 2019, from January to November, on the basis of employment contracts, 15 people(in December there were 11 of them, as 4 people were fired due to staff reduction).
For September and October, 5 new employees were given fixed-term part-time employment contracts, according to which they worked 4 hours a day.
Throughout the year, 3 external part-time workers worked in the organization, who are on the payroll of another company.
Calculation of the average headcount
In each of the months (in the period from January to November), the average number of employees working full day, was equal to 15 people(external part-timers are not taken into account in the calculation). In December, the number of such employees is 11 people.
Now let's calculate the average number of employees who worked during the year part time:
In September and October there were 22 working days, so the number in each of these months is equal to:
(4 hours x 5 employees x 22 business days) / 8 hours / 22 business days = 2,5
Below is a table of the average number of employees for each month, taking into account the results obtained:
Thus, for 2019, the average number of employees is equal to: 15 people(181 people / 12 months).
Why do we need the average number of tax
The indicator of the average headcount is involved in the calculation of some taxes, and the method of reporting to the tax authorities depends on it.
So, for example, individual entrepreneurs and organizations whose number exceeds 100 people in a calendar year cannot apply the simplified tax system and UTII.
For individual entrepreneurs on a patent, the average number of employees in all types of activities should not exceed 15 people.
There are other situations in which the exact number of employees may be of interest to representatives of the tax authorities.
Until January 21, tax inspectors are waiting for information from organizations and entrepreneurs on the average number of employees. The rules for determining this indicator for 2018 have changed.
Who submits the report and when
Represent in tax office not all employers are required to report on the average headcount. For example, entrepreneurs without staff do not need to report (clause 3, article 80 of the Tax Code of the Russian Federation). The table below shows the organizations that have to submit the report. Check if your company is one of them.
Table. Who submits information about the average headcount
Type of organization / individual entrepreneur | When to submit a report | Base |
Company or individual entrepreneur with employees | Clause 3 of Article 80 of the Tax Code of the Russian Federation |
|
New entrepreneurs with employees | Letter of the Ministry of Finance of Russia dated July 19, 2013 No. 03-02-08/28369, |
|
An individual entrepreneur with hired personnel ceased operations in the middle of the year | Letter of the Ministry of Finance of Russia dated March 30, 2017 No. 03-02-08/18588 |
|
New or reorganized company | Submit your report twice:
| Clause 3 of Article 80 of the Tax Code of the Russian Federation |
Don't get confused - it's not about statistical reporting(form P-4 “Information on the number and wages workers").
Information on the average headcount is submitted according to the recommended form, which was approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174. You can submit the report to the tax authority both electronically and in paper form.
At the same time, the counting rules are the same as for statistical reporting and for form 4-FSS: they are approved by the order of Rosstat dated November 22, 2017 No. 772 (hereinafter - Order No. 772). This document replaced the previous order of Rosstat dated October 26, 2015 No. 498, which was valid until 2018, and there are differences in it.
A sample of filling out information on the average number of employees for 2018.
How to calculate the average number of employees
Consider step by step the calculation of the average number of employees.
Step 1. Calculate the payroll for each day of the month
Add to the report only those employees with whom employment contracts have been concluded (paragraph 76 of the Instructions for filling out the form, approved by Order No. 772). It does not matter if the employee is on vacation, on sick leave or on a business trip. But there are employees who do not need to be shown in the average number. They are named in paragraph 78 of Order No. 772:
- workers on GPC contracts;
- external part-timers;
- founders of an organization who do not receive a salary;
- lawyers, etc.
Example 1. Calculation of the payroll number of employees
Sosna LLC had 12 employees as of November 30, 2018. Two of them are external part-timers, and one employee works under a contract.
12 people - 2 people - 1 person = 9 people
Step 2. Determine the monthly number of full-time employees
To calculate the average number of full-time employees, use the formula:
The total headcount of full-time employees for each day of the month includes weekends and holidays.
Do not include female workers in maternity leave, on "children's" holidays, part-time workers. Also, do not take into account employees who took leave at their own expense to study or enter a university (paragraph 79 of Order No. 772).
Attention: if an employee works part-time on parental leave, do not exclude her from the average headcount. Such rules are established in Order No. 772 and have been in force since 2018. This item was absent in the old procedure for filling out the form, approved by Rosstat order No. 498 dated 10/26/15.
Example 2: Calculation of the monthly number of full-time employees
Let's return to the conditions of Example 1. The list of employees in Sosna LLC as of November 30 is 9 people. Seven of them work full time. Two employees went on maternity leave on November 5 and 19.
Let's determine the payroll number of employees for all days of November:
(9 people x 4 days) + (8 people x 14 days) + (7 people x 12 days) = 232 people
Calculate the average number of full-time employees:
232 people / 30 days = 7.73 people
Step 3: Calculate the monthly number of part-time employees
Count part-time workers in the monthly headcount in proportion to hours worked. Count the number in two stages (clause 79.3 of Order No. 772):
- Determine the number of man-days worked by part-time workers. To do this, divide the monthly amount of man-hours by the length of the working day.
- Calculate the monthly amount. To do this, divide the number of man-days per month by the number of working calendar days in the month.
Example 3Calculation of the monthly number of part-time workers
As of November 30, the list of employees at Sosna LLC is 9 people. Two employees work part-time: 2 and 6 hours a day.
Calculate the number of man-days for November:
2 man-hours x 21 days / 8 hours + 6 man-hours x 21 days / 8 hours = 21 man-days
Let's calculate the average number of employees per month:
21 person-day / 21 days = 1 person
Step 4. Calculate the average number of employees per month
To get the average headcount for a month, add up the number of full-time and part-time employees for that period. If you get a fractional indicator, round it up to an integer value (clause 79.4 of Order No. 772).
Let's determine this indicator for November, using the data of the previous examples:
7.73 people + 1 pers. = 8.73 people (round up to 9 people).
Step 5. Determine the average number of employees for the year
Calculate the average number of employees for the year using the formula:
Attention
To determine the number of employees for the first quarter, add up the headcount figures for January, February and March and divide by 3. The number for half a year and 9 months is determined in the same way.
Example 4. Final calculation of the average headcount for the year
During 2018, the average number of employees at Sosna LLC was:
Month | Average headcount, pers. |
September | |
Let's define the indicator for the year:
(8 people + 8 people + 7 people + 8 people + 8 people + 9 people + 9 people + 8 people + 8 people + 7 people + 9 people + 7 people) / 12 months = 8 people
The accountant filled out the report as in the sample below.
It remains to be added that if information about the average headcount is submitted late, the inspectors will issue a fine of 200 rubles to the company or entrepreneur (clause 1, article 126 of the Tax Code of the Russian Federation). For the head of the organization, the sanction will be from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses).
Sample. Information on the average headcount for 2018 (filled out sample)
The average number of employees 2019, 2020 download the form in excel form according to KND 1110018 for free
31.01.2020
The form of information on the average number of employees for the previous calendar year (the form according to KND 1110018) was approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected]"On approval of the form of information on the average number of employees for the previous calendar year".
Barcode on title page: 1110 0188.
News
New as of 01/31/2020: Federal law No. 5-FZ dated January 28, 2020, amends Article 80 of the Tax Code of the Russian Federation to allow payers of insurance premiums to submit information on the average number of employees as part of the calculation of insurance premiums for the next billing period. These norms will come into force on January 1, 2021 and will be applied from the submission of the calculation of insurance premiums for 2020.
general information
Information on the average number of employees for the previous calendar year is submitted by organizations in the taxbody no later than January 20 of the current year. In case of creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).The procedure for filling out and submitting informationclarified by the Federal Tax Service of Russia in the Letter dated April 26, 2007 No. CHD-6-25 / [email protected](as amended by the Letter of the Federal Tax Service of Russia dated May 18, 2007 No. 25-3-06 / [email protected]). Source: www.nalog.ru
Filling instructions
FEDERAL IRS LETTER
The Federal Tax Service informs that, in accordance with paragraph 3 of Article 80 of the Tax Code Russian Federation taxpayers (payers of fees) must submit to the tax authority at the location of the organization (at the place of residence of an individual entrepreneur) information on the average number of employees for the previous calendar year no later than January 20 of the current year, and in the event of the creation (reorganization) of an organization - no later than 20 -th day of the month following the month in which the organization was created (reorganized).
Information on the average number of employees is provided in the form "Information on the average number of employees for the past calendar year" (form code for KND 1180011), approved by Order of the Federal Tax Service of Russia dated March 29, 2007 N MM-3-25 / 174 (registered in the Ministry of Justice on April 20, 2007 registration number 9320).
D.A.CHUSHKIN
The average number of employees as of the established date is determined by the taxpayer in accordance with the Procedure for filling out and submitting the form of the federal state statistical observation N 1-T "Information on the number and wages of employees by type of activity", approved by the Decree of the Federal Service state statistics dated 09.10.2006 N 56.
Information on the average number of employees for the previous calendar year (hereinafter referred to as the Information) may be submitted in electronic form (after the formats have been developed) in accordance with the "Procedure for submitting a tax return (calculation) and documents in electronic form", determined by the Ministry of Finance of the Russian Federation.
Information is filled in by the taxpayer, except for the section "To be filled in by an employee of the tax authority".
When filling in the indicator on the line "Submitted in" - the full name of the tax authority to which the Information is submitted, and the code of the tax authority are reflected.
When filling in the indicator on the line "Organization (individual entrepreneur)" - Information is filled in in accordance with founding documents, the full name of the organization (last name, first name, patronymic of the individual entrepreneur) is indicated.
When filling in the indicator on the line "TIN / KPP" - the taxpayer identification number (TIN) and the code of the reason for registration (KPP) at the location of the organization are reflected on the basis of:
Certificates of registration with the tax authority legal entity, formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation in the form N 12-1-7, approved by Order of the Ministry of Taxes of Russia dated November 27, 1998 N GB-3-12 / 309 "On approval of the procedure and conditions for the assignment, application , as well as changes in the taxpayer identification number and forms of documents used when registering legal entities and individuals with the tax authority" (registered with the Ministry of Justice of Russia on December 22, 1998, registration number 1664; "Bulletin of regulatory acts federal bodies executive power", January 4, 1999 N 1; Rossiyskaya Gazeta, January 14, 1999 N 5-6; January 21, 1999 N 11);
ConsultantPlus: note. [email protected] approved new form N 1-1-Accounting "Certificate of registration Russian organization at the tax authority at its location.
Certificates of registration of a legal entity with the tax authority at the location in the territory of the Russian Federation in the form N 09-1-2, approved by Order of the Ministry of Taxes of Russia dated 03.03.2004 N BG-3-09 / 178 "On approval of the procedure and conditions for assignment, application, as well as changes in the taxpayer identification number and forms of documents used when registering, deregistering legal entities and individuals" (registered in the Ministry of Justice of Russia on March 24, 2004, registration number 5685; "Bulletin of normative acts of federal executive bodies" , April 12, 2004 N 15; Rossiyskaya Gazeta, March 30, 2004 N 64).
TIN and KPP at the location of a branch (branch, representative office) of a foreign organization operating in the territory of the Russian Federation are indicated on the basis of the Certificate of registration with the tax authority in the form N 2401 IMD and (or) information letter on accounting with the tax authority of a branch of a foreign organization in the form N 2201I, approved by Order of the Ministry of Taxes of Russia dated April 7, 2000 N AP-3-06 / 124 "On approval of the regulation on the specifics of accounting in tax authorities of foreign organizations" (registered with the Ministry of Justice of Russia on June 2, 2000 city, registration number 2258; "Bulletin of normative acts of federal executive bodies", June 19, 2000, No. 25).
For an individual entrepreneur, the TIN is reflected on the basis of the Certificate of registration with the tax authority of an individual at the place of residence in the territory of the Russian Federation in the form N 12-2-4, approved by Order of the Ministry of Taxes of Russia dated November 27, 1998, N GB-3-12 / 309 or Certificate of registration with the tax authority of an individual at the place of residence in the territory of the Russian Federation in the form N 09-2-2, approved by Order of the Ministry of Taxation of Russia dated 03.03.2004 N BG-3-09 / 178.
When filling in the line "Average headcount as of" the average headcount of employees of the organization (individual entrepreneur) as of January 1 of the current year, for the previous calendar year is reflected.
When filling out the Information, the surname, name, patronymic of the head of the organization are put in full, as well as his signature, which is certified by the seal of the organization, and the date of signing.
When filling in the information individual entrepreneur the signature of the individual entrepreneur is affixed and the date of signing is affixed.
When confirming the reliability and completeness of the indicators specified in the Information, the taxpayer's representative shall reflect the full name of the organization or the last name, first name and patronymic of the individual - the taxpayer's representative in accordance with the identity document.
When confirming the reliability and completeness of the indicators indicated in the Information, the organization - representative of the taxpayer, puts the signature of the head of the authorized organization, which is certified by the seal of the organization and the date of signing is affixed.
When confirming the reliability and completeness of the indicators specified in the Information, an individual - a representative of the taxpayer, puts the signature of the individual and the date of signing.
The name of the document confirming the authority of the representative is also indicated. At the same time, a copy of the specified document is attached to the Information.
When filling in the indicators of the line "To be filled in by an employee of the tax authority", the following information is reflected: the date of submission of the Information; number under which the Information is registered.
(As amended by the letter of the Federal Tax Service of the Russian Federation dated May 18, 2007 N 25-3-06 / [email protected])
All indicators in this section are filled in by an employee of the tax authority. The surname, name, patronymic of the employee of the tax authority are reflected and his signature is put.
The report on the average headcount has been canceled from the reporting for 2020
From 2021, employers will no longer have to submit an annual report on the average number of employees for the previous year to the tax authorities. Instead, information on the number of employees will need to be presented as part of the calculation of insurance premiums.
There is no need to submit a separate report for 2020. According to the amendments made to paragraph 3, information on the average number of employees will need to be presented as part of the calculation of insurance premiums.
All employers annually no later than January 20th submit to the IFTS a report on average number of employees. Do not confuse this indicator and simply "number", which is the sum of all income earners in the organization. Both indicators - the average and the average headcount are needed for different purposes. Fill in statistical reports, submit settlements to funds, confirm the right to benefits, reduced tariffs, and others.
The calculation of the average list includes employees who work in the organization under employment contracts. And in the calculation of the average number, they add more part-time workers and workers at the GPA. This procedure follows from paragraphs 75–77 of the instructions approved by the order of Rosstat dated November 22, 2017 № 772 .
The purpose of calculating and submitting the average headcount
All employers make this calculation in order to:
- Submit to the IFTS information on the average headcount for the previous year. Deadline in 2019 - no later than January 21, 2019 for 2018. The organization and the leader will be fined for being late.
- Fill in contributions and.
- Determine if needed. Tax returns must be filed electronically average headcount for the previous year exceeds 100 people (paragraph 3, clause 3, article 80 of the Tax Code of the Russian Federation). Exception - . They must be submitted electronically, regardless of the average number. And for electronic reporting in the PFR and in the FSS, the number limit is 25 people.
- Fill in statistical reporting
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FORM ON THE AVERAGE HARDWARE - notification to the IFTS
From this article you will learn:
- what is the formula to calculate necessary information when and in what form to submit them;
- What are the rules for calculating the average number of employees if the company is registered in the middle of the year;
- What is the deadline for submitting information on the average number of employees for 2019;
- Under what condition can an entrepreneur not report on the average number of employees.
One of the first cases of an accountant in the new year. This is a notification of its inspection about the average number of employees for the previous calendar year. This is what the tax authorities need to understand. How the company should submit reports - on paper or according to the TMS. And this must be done no later than January 20 in a certain form. In paper or electronic form of your choice. The form is filled out according to the rules established by Rosstat. Tax officials need information about the number of employees. To track the payers who will donate tax reporting electronically. These are organizations and entrepreneurs with an average number of employees of more than 100 people in the previous year. The following describes how to correctly calculate the average headcount indicator. What should be taken into account when calculating. Where to download the form of the average number for free.
The methodology for calculating the average headcount is the same for submission to the IFTS, as well as for other forms of reporting. Because it indicates the average number of employees. Calculated in accordance with the forms of federal statistical observation and instructions for filling them out. AT this case- this is Rosstat with its order dated November 22, 2017 No. 772
Frequent mistake. Companies do not include part-time workers in the report. Such employees should be counted in proportion to the hours worked. And do not include employees who are on study or maternity leave in the payroll (Order No. 772 dated November 22, 2017).
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General issues of calculating the average number of employees of an organization or individual entrepreneur
- Who is obliged to submit to the IFTS information on the average number of employees?
All companies and entrepreneurs. Organizations provide information as if they have employees. So in their absence (letter of the Ministry of Finance of Russia dated February 4, 2014 No. 03-02-07 / 1/4390). Entrepreneurs must report only if they had employees in the previous year. - By what date do I need to submit information about the number?
The deadline for submitting information for 2019 is no later than January 20, 2020. Companies that register in January 2020 will have to report no later than February 20, 2020. - Is the company required to submit information about the number of employees in electronic form? If last year the organization employed more than 100 people?
No, you don't have to. Information on the number can be submitted both by TCS and on paper. (Through a company representative by proxy or by mail). The obligation to report by "electronic" with a staff of more than 100 people. Applies only to cases when the company submits tax returns and calculations. - Should a company report headcount if the number of employees does not change from year to year?
Yes, it should. Every year, updated information on the average number of employees must be submitted to the inspection. Even if the number of employees has not changed over the year. - In what form should I fill out information about the average number?
The report form is the same (approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174). Recommendations for filling out the report are in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. ChD-6-25 / 353. - Where to submit information about the number of employees working in a separate division of the company?
In the inspection, which is registered with the company itself. It is necessary to draw up one general report, including both employees of the parent company and employees from additional offices, see Letter of the Ministry of Finance of Russia dated February 14, 2012 No. 03-02-07 / 1-38 - Will the company be fined for late submission of information on the average headcount?
Yes, late submission of information may result in a fine of 200 rubles. A director or chief accountant may also be held administratively liable. This is a fine in the amount of 300 to 500 rubles. according to the Tax Code of the Russian Federation, part 1 of the Code of the Russian Federation on Administrative Offenses - After submitting the information, the company discovered an error. Do I need to provide corrected information?
Yes, it is safer to submit the information again, already with the correct indicators. Formally, the company has no such obligation. The need to submit clarifications is provided only for tax returns. But if the company mistakenly reported that its number exceeded 100 people, the inspection will wait for reports only on the TCS. Then for paper declarations there will be a fine of 200 rubles. (). To avoid this, you need to submit the information again. There is no field in the report where it would be possible to indicate that the company submits updated information about the number. Therefore, a letter with an explanation should be attached to the report. The inspectors have no right to refuse to accept the report. There is also no penalty for an error in the information, according to paragraph 3, paragraph 1 of the Tax Code of the Russian Federation
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Who is included in the average number of employees
The concept of "average headcount" in the reporting and notification documents of the organization appears more than once. And it doesn't always mean the same thing. Therefore, first we will deal with the terms.
It is clear that we are talking about employees, that is, those with whom the organization has concluded employment contracts. And the term "average" means that it must be calculated according to those who are included in the payroll. In turn, the payroll includes employees hired under employment contracts for permanent, temporary or seasonal work. This includes the owners of the organization, if they are issued labor Relations and they get paid. And even those who worked for you for only 1 day will participate in the calculation.
It is important that the presence of an employee at the workplace is an optional condition for taking him into account in the average headcount. It may be temporarily absent for any reason. For example, employees who are on a business trip, on sick leave, annual leave, on leave without pay, in agreement with the management, who improve their qualifications with pay, etc., fall into the average number with the same success as those present at the workplace. At the same time, women do not participate in the calculation of the average number of women on maternity leave, as well as on childcare leave (although they are included in the payroll during this period).
In addition, the following are not included in the average headcount:
- external part-timers;
- citizens with whom civil law contracts.
In accordance with paragraphs 79 and 81.1 of the Order of Rosstat dated November 22, 2017 No. 772, which approved order filling out Form No. P-4 “Information on the number and wages of employees”, women on maternity leave are included in the payroll. But they are excluded from the average number of employees.
At the same time, persons hired to replace absent employees (due to illness, maternity leave, parental leave) are included in the payroll and average headcount.
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Which employees to take into account when calculating the average headcount
- How to calculate the average headcount?
First you need to determine the average number (ANS) of employees for each month. To do this, you need to divide the number of full-time employees for each calendar day of the month by the number of calendar days in that month. After that, you can also calculate the annual average headcount using the formula: AMS for the year = (AMS for January + AMS for February + ... + AMS for December) . If the result of the calculation is a non-integer number, this indicator must be rounded up to a whole unit according to the general arithmetic rule of the Instruction. Approved by the order of Rosstat dated October 28, 2017 No. 772 - Is it necessary to include in the calculation of freelance workers working under civil law contracts (GPA)?
No, it doesn `t need. Subparagraph "b" of paragraph 80 of Directive No. 772 - Should we take into account employees who were hired during the absence of another employee (for example, a woman who went on maternity leave)?
Yes, take into account Subparagraph “m” of paragraph 79 of Directive No. 772 - Should employees on fixed-term contracts be taken into account?
Yes, take into account. Paragraph 79 of Directive No. 772 - Should external part-time workers be included in the average headcount?
No, don't turn it on. Subparagraph "a" of paragraph 80, paragraphs 81.3, 82 of Directive No. 772 - Should employees who are on maternity leave or parental leave be included in the calculation?
No, don't. Clause 81.1 of Directive No. 772 - Should an employee be included in the calculation if he is on a long business trip?
Yes, include, regardless of the duration of the business trip. Subparagraph "b" of paragraph 79 of Directive No. 772 - How to account for part-time employees?
Such employees should be counted in proportion to the time they have worked. Subparagraph "e" of paragraph 79 and paragraph 81.3 of Directive No. 772 - Should employees who are granted leave at their own expense to pass entrance exams to an educational institution be taken into account?
No, do not take into account. Clause 81.1 of Directive No. 772 - Do we take into account employees with whom a student agreement is concluded?
No, do not take into account. Subparagraph "e" of paragraph 80 of Directive No. 772 - Should the founders of the organization be taken into account when calculating?
No, it's not necessary. But only if they are not on the staff of the organization and do not receive a salary. Subparagraph "g" of paragraph 80 of the Directives - Is it necessary to take into account when calculating employees working on a rotational basis?
Yes, you have to. Subparagraph "c" of paragraph 79 of the Instructions - Do homeworkers count?
Yes, take into account. Subparagraph "g" of paragraph 79 of the Directives
A pdf-file (121 Kb) will open with a table of employees or other persons who are included or not included in the average headcount.
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How to correctly calculate the average headcount
To determine the average number for any period (quarter, nine months, year), calculate sequentially:
- the headcount for each day of the month. This includes all employees with whom you have an employment contract;
- the average number of full-time employees for each month;
- the average number of part-time employees for each month;
- the average headcount for each month of the period;
- average headcount for the period.
The average number of employees is calculated for certain period: indicator for the month - based on the payroll for each day of this month, for the year - for monthly indicators. The number of employees for weekends and holidays is equal to the number for the previous working day. Different formulas are set for full-time and part-time workers. Consider the calculation procedure in stages.
STEP 1 . We calculate the monthly average number of full-time employees. We do this according to the formula:
Average number of full-time employees (per month)
The sum of the payroll number of fully employed employees for each calendar day of the month
Number of calendar days in a month
STEP 2. We calculate the monthly average number of part-time workers. If the company has part-time workers by agreement between the employee and the employer. Then they are taken into account in proportion to the time worked - one might say, they lead to a common denominator with the rest of the workers (who work the required 40, 36 or 24 hours a week).
Therefore, if you have one part-time employee in a month out of 22 working days, he worked 6 hours every working day. And the other - for 4 hours and only 10 working days, then they are equated to one full-time employee with a normal working day of 8 hours:
(6 h x 22 slave. days + 4 h x 10 slave. days ) / 8 h / 22 slave. days = 0,977 ~= 1
The time for the days of illness, vacation, absenteeism for other reasons of such employees, when calculating, is conditionally included in the hours worked by them on the previous working day.
STEP 3. We calculate the annual average number of all employees. Having determined the average headcount separately for the fully and partially employed for each month, we sum up all the obtained values and divide by 12 months. If you don't have a part-time job. Then you add up the average number of only full-time employees and divide by 12. The final value is rounded to the nearest whole number.
Attention!
Workers with reduced working hours. As well as those transferred to part-time work at the initiative of the administration are taken into account in the average headcount as whole units.
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Example of calculating the average number of employees
Gasprom LLC was registered on October 15, 2019 and has been applying a simplified taxation system since its inception. The organization has a 40-hour five-day work week (the working day is 8 hours long). The list number of employees working under a full-time employment contract was:
- from October 15 to November 20 - 18 people;
- from November 20 to December 31 - 23 people.In October and November 2019, Gasprom LLC had no part-time employees. And on December 1, an assistant accountant was accepted on a shortened working day. In December, he worked 4 hours 23 days.
Based on the results of 2014, we calculate the average number of employees of Gasprom LLC as follows.
1. The monthly average number of employees who have a full-time job is equal to:
- in October - 9.87 people. (18 people × 17 days: 31 days);
- in November - 19.66 people. (18 people × 20 days + 23 people × 10 days): 30 days;
- in December - 23 people. (23 people × 31 days: 31 days).
2. The monthly average number of employees who have a part-time work schedule is equal to:
- in December - 0.5 people. (4 man-hours × 23 days : 8 hours : 23 days).
3. The monthly average number of all employees is equal to:
- in October - 9.87 people;
- in November - 19.66 people;
- in December - 23.5 people. (23 people + 0.5 people).
4. The average number of employees of Gazprom for 2019 is 4.42 people. (9.87 people + 19.66 people + 23.5 people): 12.The average number is indicated in whole units. The fractional number is rounded off general rule: digits after the decimal point from 5 or more are rounded up to a whole number, and the numbers 1-4 are discarded.
Total for 2019 average headcount 4 person.
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The result obtained will go to the notification of the average headcount.
If the organization worked last year for an incomplete year, then when determining the average number of employees for the year, the denominator of the fraction will still be 12 months.
Newly created organization or individual entrepreneur (with employees) should report on the average number of employees even in the absence of staff. Because in the event of the creation (reorganization) of a company, a report on the average headcount must be submitted to the tax office no later than the 20th day of the month following the month in which the organization was created (clause 3). tax code does not relieve organizations that do not have employees from the obligation to provide the specified information. In addition, the average number of employees is related to the indicators. Which affect the procedure for calculating taxes and the application of various taxation regimes. Thus, the newly created organization is obliged to provide information on the average headcount within the established time frame, regardless of whether they have staff members or not.
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Attention!
For Organizations "dummy", ie. without employees, where there is one director who does not receive a salary, some IFTS require you to write the average list 1 (one). Previously set to zero. And if so, then you need to provide a letter that there are no employees, the salary was not accrued.
Note: This is how we were explained in our IFTS, this is just a recommendation in hot pursuit.
Download the form for free of charge Information on the average number of employees for the previous calendar year
Information on the average number of employees is presented in the form "Information on the average number of employees for the past calendar year" (form code for KND 1180011), approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174.
See EXAMPLE average headcountNote: Format.PDF 140 Kb
The average number is indicated in whole units. A fractional number is rounded off according to the general rule: the numbers after the decimal point from 5 or more are rounded up to a whole number, and the numbers 1-4 are discarded. The form is signed by the head of the company, individual entrepreneur or representative, stamped and dated. In this case, the full name of the head or representative is indicated.
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The program is used for the preparation by the taxpayer of ALL forms of tax documents and financial statements. Documents used in the accounting of taxpayers when submitted to the tax authorities. Including for generating a certificate of the average headcount with uploading the report to a file on magnetic media.
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Failure to submit to the inspectorate the form of information on the average number of employees threatens with a fine:
- 200 rub. - for an organization (entrepreneur);
- from 300 to 500 rubles. - for an accountant or head of an organization (entrepreneur).
In the calculation of RSV-1, it is also necessary to indicate the "average headcount", in the form-4 of the FSS - the "average headcount". But if only payroll employees are considered for tax notification, then for reporting to the FIU and the FSS, information is needed on all individuals who received payments from the organization during the reporting period. And here, when determining the average headcount, in addition to "listed" workers, the following should be taken into account:
- external collaborators. Their average number is determined by the same formula as for part-time workers. The resulting value can be very small. But so that when rounding it does not turn into zero (then this category will not be taken into account at all in the number), they leave one decimal place and use the value in calculations in this form;
- citizens with whom civil law contracts are concluded. Their average number is calculated in the same way as the average number of full-time employees. It is consistently determined how many people you employed under the GPA on certain dates, then per month, then per year. Each contractor under such a contract is considered as a whole unit.
For each given category of individuals, you need to calculate your own average population, and then add them to the total result.
Information on the average number of employees that you submit to the tax office and that you indicate in the insurance reporting. They will be the same only if you do not have external part-time workers and those hired under the GPA.
; Letter of the Federal Tax Service of Russia dated 09.07.2007 No. ChD-6-25 / [email protected]
the form is approved by the Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected], Part 1 has become "more specific". There for IP clearly prescribed:
Information on the average number of employees for the previous calendar year is provided. Organization ( an individual entrepreneur who attracted employees during the specified period) to the tax authority. Not later than January 20 of the current year. And in case of creation (reorganization) of the organization - no later than the 20th day of the month following the month. In which the organization was created (reorganized). The specified information is submitted according to the approved form. Commissioner for control and supervision in the field of taxes and fees. To the tax authority at the location of the organization. Or at the place of residence of an individual entrepreneur.
sole proprietor without employees- Information about the average headcount
Accountant calendar 2020. Tax deadlines, declarations. Balance sheet, financial statements for 2020, 1 quarter, half a year, 9 months.