Decree of the Derzhkomstat of Ukraine No. 286 dated September 28, 2005
On approval of the Instruction on the statistics of the number of employees (extract)
Entered into force on 01.01.2006
Registered with the Ministry of Justice of Ukraine on November 30, 2005 under No. 1442/11722
In accordance with Article 14 of the Law of Ukraine "On State Statistics", in order to further improve the statistical methodology, I order:
1. Approve the attached Instruction on the statistics of the number of employees (hereinafter referred to as the Instruction) and put it into effect from January 1, 2006.
2. Apply the Instruction to all legal entities and their separate divisions regardless of the forms of ownership and organizational and legal forms of management.
7. Recognize invalid from January 1, 2006 the Order of the Ministry of Statistics dated 07.07.95 No. 171 “On approval of the Instruction on the statistics of the number of employees employed in the national economy of Ukraine”, registered with the Ministry of Justice of Ukraine on 07.08.95 under No. 287 / 823.
Chairman O. OSAULENKO
Instructions on the statistics of the number of employees
In fact. Effective January 1, 2006 new instruction according to the statistics of the number of employees. The average number of employees now consists of three indicators: full-time employees, external part-time workers and those working under civil contracts. When calculating the average number of staff members, only those on maternity leave or on additional parental leave until they reach the appropriate age are not taken into account.
This Instruction has been developed in accordance with the Law of Ukraine "On State Statistics", taking into account international recommendations in the system of employment and wage statistics.
1. General Provisions
1.1. The instruction contains the main methodological provisions for determining the indicators of the number of employees in the forms of state statistical observations in order to obtain objective statistical information on the employment of employees and the amount of their wages.
The Instruction applies to all legal entities, their branches, representative offices and other separate divisions (hereinafter referred to as enterprises), as well as to individual entrepreneurs using hired labor.
Military units, establishments, establishments and organizations of the Armed Forces of Ukraine, other military formations, internal affairs bodies, the penitentiary system, the tax police, the state fire brigade use this Instruction to organize the accounting of civilian employees who receive wages.
1.2. A legal entity submits forms of state statistical observations at the location, including data on separate and structural subdivisions (production facilities, workshops, departments, sites, etc.) located on the same territory (city, district).
Separate subdivisions located in a different administrative territory (city, district) than their parent enterprise submit forms of state statistical observations on labor directly to the state statistics body at the location: district (city) or main departments of statistics for the Autonomous Republic of Crimea, regions, cities Kyiv, Department of Statistics for the city of Sevastopol on their instructions.
If an enterprise carries out several types of activities and has a significant share of these types of activities in the total number of employees of the enterprise, the state statistics authority may require the compilation of forms of state statistical observations according to certain types activities.
If separate divisions do not keep primary records of working hours and accruals wages employees, reports on them are compiled by a legal entity (head enterprise) and submitted to the state statistics body at the location of the non-independent unit.
1.3. In the event of a change in the organizational structure of a legal entity, information on labor issues is formed as follows:
1.3.1 a legal entity whose separate subdivisions have become an independent legal entity does not include the indicators of these subdivisions in the forms of state statistical observations on labor for the period from the beginning of the reporting year;
1.3.2 a legal entity formed as a result of the separation of a structural unit or division of another legal entity shall compile the forms of state statistical observations on labor, inclusive, with indicators for the period from the beginning of the year, i.e. for the entire period before their formation;
1.3.3 in the event of a merger of legal entities, the newly formed legal entity compiles the forms of state statistical observations on labor with the indicators of these legal entities from the beginning of the year inclusive, i.e. for the entire period before their merger;
1.3.4 in the event of liquidation, a legal entity draws up forms of state statistical observations on labor for the period of its activity in reporting year until the date of entry of state registration termination of a legal entity in the Unified State Register of Legal Entities and Individuals - Entrepreneurs;
1.3.5 in the event of a change in the type of activity of the enterprise, data on the new type of activity are taken into account from the month in which such a change occurred. Data for the previous period since the beginning of the year are reflected in the previous type of activity.
1.4. In the event of a change in reporting period structure of the enterprise or methodology for determining labor indicators, data for the corresponding period of the previous year are reflected according to the structure or methodology adopted in the reporting period.
1.5. Enterprises submit forms of state statistical observations to state statistical bodies within the time limits specified on the forms. Statistical data must be reliable and submitted in full.
1.6. Forms of state statistical observations at enterprises are filled out on the basis of standard forms of primary accounting documentation.
The primary accounting documentation for determining the number of employees includes:
order (instruction) on hiring, transfer to another job, termination employment contract;
personal card;
order (instruction) on granting leave;
timesheet and payroll;
payrolls, payrolls, payrolls;
personal accounts, employment agreements (contracts), civil law agreements and other documents of primary and accounting, approved in the prescribed manner, which characterize the quantitative and qualitative composition of employees, their income in cash, in kind, as well as the amount of benefits and compensation.
1.7. Notes in the time sheet on the reasons for absence from work, working hours, overtime and other deviations from normal working conditions are made only on the basis of properly executed documents (disability certificates, downtime sheets, certificates of execution of state or public duties etc.).
1.8. The forms of state statistical observations contain various indicators of the number of employees, which differ in the method of calculation and the purpose of their use.
In particular, it provides for the calculation of the accounting number of full-time employees in the whole enterprise, as well as certain categories of employees. For example, those employed in conditions that do not meet sanitary and hygienic standards, working pensioners, the disabled, etc.
The average number of full-time employees is used to determine the number of employed workers by economic activity and to monitor changes in mobility work force. The essence of its definition lies in the fact that an employed worker is counted only once (at the place of the main job), regardless of the term of the employment contract and the length of working hours.
In addition, to assess employment at the micro level (enterprise), the indicator of the total number of employees is used, which, in addition to full-time employees, includes the number of external part-time workers and those working under civil law contracts.
The indicator of the average number of all employees in the equivalent full time characterizes the conditional number of employees (jobs) who have worked full time, which is necessary to perform the amount of work (services) established (defined) by the enterprise. The methodology for its determination is based on the recalculation of the paid working time of all personnel (full-time employees, part-time employees working under contracts) who were involved in work in the reporting period and received the appropriate wages, into a conditional number of employees who would be enough for the enterprise to perform the actual amount of work subject to the work of all employees for a full working day, based on its established duration.
The indicator of the average number of all employees in full-time equivalent is used to determine the average level of wages and other average values for the whole enterprise, as well as to analyze the efficiency of the use of labor.
1.9. Indicators of the number of employees in the forms of state statistical observations are displayed in whole units.
1.10. Forms of state statistical observations are compiled exactly for the established calendar reporting period: month, quarter, period from the beginning of the year or year. The monthly report is prepared for the period from the first to the last (inclusive) day of the reporting month, the quarterly report - for the period from January 1 to the last (inclusive) day of the third month of the reporting quarter, the annual report - for the period from January 1 to December 31.
1.11. In case of detection of distortions in the forms of state statistical observations on labor, data corrections are made by enterprises in reports for the period (month, period from the beginning of the year, year) in which errors were made, as well as in all subsequent reports.
Correction of data is carried out in accordance with the Instruction on the procedure for correcting reporting data in cases of detection of additions and other distortions in the state statistical reporting, approved by the order of the Ministry of Statistics of May 10, 1994 No. 94 and registered with the Ministry of Justice of Ukraine on May 24, 1994 under No. 109/318.
2. Accounting number of full-time employees
2.1. The accounting number of full-time employees includes all employees who have concluded a written employment agreement (contract) and performed permanent, temporary or seasonal work for one day or more, as well as the owners of the enterprise, if, in addition to income, they received wages at this enterprise.
2.2. The accounting number of full-time employees is established on a specific date of the reporting period, for example, on the first or last number of the month, including hired workers and excluding those who left on that day.
If the enterprise on the date indicated in the form of state statistical observation, for some reason did not work (day off or holiday, for natural, technical and economic reasons), the accounting number of employees is reflected as of the last day of work preceding this date.
2.3. The accounting number of full-time employees for each calendar day includes persons who actually worked, as well as those who are absent from work for any reason, i.e. all employees who are labor relations regardless of the type of employment contract.
2.4. The accounting number includes full-time employees who:
2.4.1 actually came to work, including those who did not work due to downtime;
2.4.2 recruited from probationary period;
2.4.3 accepted or transferred at the initiative of the administration to work on a part-time or part-time basis.
In the accounting quantity, these employees are accounted for each calendar day as whole units, including non-working days of the week, which are agreed upon when they are hired.
Employees hired and transferred to part-time (week) work do not include those categories of employees who, in accordance with the law, have reduced working hours, in particular: employees under 18 years of age; employed in work with harmful working conditions; women who are provided with additional breaks in work for feeding a child, other categories of workers;
2.4.4 are on business trips, including foreign ones;
2.4.5 have concluded an employment contract with an enterprise on the performance of work at home by personal labor (homeworkers). In the accounting number of full-time workers, homeworkers are included for each calendar day as whole units;
2.4.6 taken to replace employees who are temporarily absent (due to illness, maternity leave, parental leave until the child reaches the age established by applicable law or a collective agreement, and for other reasons);
2.4.7 work according to agreements (instructions, orders) outside the enterprise;
2.4.9 accepted for permanent work in the direction public service employment in accordance with an agreement with the employer on the provision of subsidies for the creation of additional jobs for the employment of the unemployed;
2.4.11 foreign citizens, if they are registered in accordance with national legislation and receive wages;
2.4.12 students day departments educational institutions, graduate students, as well as students of vocational educational institutions with whom employment contracts have been concluded.
2.5. The accounting number of employees also includes employees who were temporarily absent for the following reasons:
2.5.1 did not show up for work due to illness (during the entire period of illness until returning to work in accordance with sick leave certificates or until retirement due to disability);
2.5.2 in connection with the performance of state or public duties;
2.5.3 temporarily transferred to work at another enterprise on the basis of agreements between business entities;
2.5.4 sent out of production to educational establishments for advanced training or mastering new profession(specialty), retraining and internships at other enterprises or abroad;
2.5.5 study in educational institutions, postgraduate studies and are on vacation in connection with studies, admission to educational institutions or who did not show up for work on the additional free days provided to them, regardless of their payment;
2.5.6 are on annual basic and additional sabbaticals provided in accordance with the law, the collective agreement and the labor agreement (contract);
2.5.7 are on leave without pay by agreement of the parties and in other cases provided for by law, as well as on leave at the initiative of the administration;
2.5.8 are on maternity leave;
2.5.9 are on parental leave until they reach the age stipulated by the current legislation or the collective agreement of the enterprise, including those who have adopted a newborn child directly from the maternity hospital;
2.5.10 have a day off according to the work schedule of the enterprise;
2.5.11 received a day of rest for work on weekends and public holidays and non-working days;
2.5.12 participate in strikes;
2.5.13 have made absenteeism;
2.5.14 are eliminated from exercising their powers;
2.5.15 are under investigation pending a court decision.
2.6. The following categories are not included in the accounting number of full-time employees:
2.6.1 employed part-time from other enterprises.
An employee who receives two, one and a half rates at one enterprise, i.e., registered part-time at the same enterprise where the main place of work is ( internal combination), or less than one rate, in the accounting number of full-time employees is counted as one individual;
2.6.2 involved in the performance of work under civil law contracts (contracts).
An employee who is included in the accounting structure of the enterprise and who has entered into civil contract with the same employer, is taken into account in the accounting and average number of employees once at the place of the main job and is not taken into account in the number of employees under civil law contracts;
2.6.3 transferred from other enterprises in accordance with agreements between business entities;
2.6.4 students, students of vocational educational institutions who undergo industrial training and industrial practice at the enterprise in accordance with agreements on the provision of jobs for the specified purposes;
2.6.5 persons sent by enterprises to study in educational institutions with a break from work, receiving only a scholarship at the expense of these enterprises;
2.6.6 persons studying at the expense of the funds provided in the summary construction estimates to work in enterprises that will be put into operation;
2.6.7 employees who have filed resignations and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the register of employees from the first day of absence from work.
3. Determination of the average number of employees
3.1. The average number of employees of the enterprise for the period (month, quarter, from the beginning of the year, year) is determined as the sum of the following indicators:
average number of full-time employees;
average number of external part-timers;
the average number of employees under civil law contracts.
3.2. The average registered number of full-time employees is calculated on the basis of daily data on the registered number of full-time employees, which must be specified in accordance with orders for the admission, transfer of an employee to another job and termination of an employment contract.
The accounting number of full-time employees for each day must correspond to the data of the personnel record of the use of working time of employees, on the basis of which the number of employees who came or did not show up for work is determined.
3.2.1. The average number of full-time employees per month is calculated by summing up the number of full-time employees of the accounting staff for each calendar day of the reporting month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including weekends, holidays and non-working days, and dividing the resulting amount by the number calendar days reporting month.
The number of full-time employees of the accounting staff for a weekend, holiday and non-working day is taken at the level of the accounting number of employees for the previous working day. With two or more weekends or holidays and non-working days in a row, the number of full-time employees of the accounting staff for each of these days is taken at the level of the number of employees of the accounting staff for the previous working day.
3.2.2. When calculating the average number of regular employees of the accounting staff, all categories of employees of the accounting staff specified in clauses 2.4, 2.5 of this Instruction are taken into account, except for employees who are on leave due to pregnancy and childbirth or to care for a child until they reach the age provided for by the current legislation or collective agreement of the enterprise, including those who adopted a newborn child directly from the maternity hospital (subparagraphs 2.5.8 - 2.5.9 of the Instruction). Accounting for these categories of workers is kept separately.
3.2.3. The average number of full-time employees of the accounting staff as a whole for the enterprise, working under the conditions of a five-day working week, is determined in the following order:
In the above example, the number of employees of the accounting staff to be included in order to calculate the average number of full-time employees for all days of the month is 7930 people, the calendar number of days is 31, the average number of regular employees of the accounting staff per month in this case is 256 people (7930: 31).
3.2.4. The average number of full-time employees at enterprises that worked for an incomplete month (for example, at established or liquidated enterprises that have a seasonal nature of production) is determined by dividing the sum of the accounting number of full-time employees for all days of the enterprise's work in the reporting month, including weekends and holidays and non-working days by period of work, by the number of calendar days in the reporting month.
The established enterprise began to work on November 24. The accounting number of full-time employees of the enterprise was: November 24 - 83 people, 25 - 83 people, 26 - 83 people, 27 (Saturday) - 83 people, 28 (Sunday) - 83 people, 29 - 85 people, 30 - 86 people. The sum of the registered number of employees for November is 586 people, the calendar number of days in November is 30, the average number of full-time employees in November is 20 people (586: 30).
It should be borne in mind that established enterprises do not include enterprises created on the basis of liquidated (reorganized) legal entities, separate or non-independent subdivisions.
Enterprises that temporarily stopped working for economic reasons determine the average number of full-time employees on average for the period on a general basis.
3.2.5. The average number of full-time employees for the period from the beginning of the year (including for the quarter, six months, 9 months, year) is calculated by summing the average number of full-time employees for all months of the enterprise's operation that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the resulting amounts for the number of months in a given period, i.e., respectively, for 2, 3, 4, ... 12.
The enterprise had an average number of full-time employees: in January - 620 people, in February - 640 people, in March - 690 people. The average number of full-time employees for the first quarter is 650 people ((620 + 640 + 690) : 3).
3.2.6. An enterprise that has been operating for an incomplete year (seasonal nature of production or creation after January, with the exception of those enterprises that were forced to suspend production at the initiative of the administration), also determines the average number of full-time employees per year by summing up the indicated number of employees for all months of the enterprise’s operation and dividing the amount received at 12.
| Numbers of the month | Number of full-time employees of the accounting staff (paragraphs 2.4, 2.5 of the Instruction) | Including are subject to exclusion from the average number of full-time employees (subparagraphs 2.5.8 - 2.5.9 of the Instruction) | To be included in the calculation of the average number of full-time employees |
| BUT | 1 | 2 | 3 = 1 - 2 |
| 1 | 253 | 3 | 250 |
| 2 | 253 | 3 | 250 |
| 3 (Saturday) | 253 | 3 | 250 |
| 4 (Sunday) | 253 | 3 | 250 |
| 5 | 257 | 3 | 254 |
| 6 | 257 | 3 | 254 |
| 7 | 260 | 3 | 257 |
| 8 (holiday) | 260 | 3 | 257 |
| … | … | … | … |
| 28 | 260 | 3 | 257 |
| 29 | 258 | 2 | 256 |
| 30 | 258 | 2 | 256 |
| 31 (Saturday) | 258 | 2 | 256 |
| Total | 8020 | 90 | 7930 |
1) An enterprise with a seasonal nature of production (sugar factories, other industries involved in the processing of agricultural products) began operating in August and ended in December of the same year. The average number of full-time employees was: in August - 641 people, in September - 1254 people, in October - 1316 people, in November - 820 people, in December - 457 people. The average number of full-time employees for the year is 374 people ((641 + 1254 + 1316 + 820 + 457) : 12).
2) The company started working in March. The average number of full-time employees was: in March - 450 people, in April - 660 people, in May - 690 people. The average number of full-time employees since the beginning of the year (5 months) is 360 people ((450 + 660 + 690) : 5).
3.3. The average number of external part-time workers and those working under civil law contracts per month is calculated similarly to the methodology for determining the average number of full-time employees set out in clause 3.2 of this Instruction.
At the same time, employees of these categories are counted as whole units, regardless of the length of working hours during the entire term of the contract.
The number of employees for a weekend or holiday and non-working day is taken into account at the level of the previous working day.
The number of employees under civil law contracts does not include individual entrepreneurs who performed work in accordance with civil law contracts.
The average number of external part-time workers and those working under civil law contracts for the period from the beginning of the year and the year is determined by summing up the average number of these employees for all months from the beginning of the year and dividing the amount received by the number of months, i.e. by 2, 3, 4, 5 ... 12.
4. Determination of the average number of employees in full-time equivalent
4.1. All personnel involved in work in the reporting period are recalculated as full-time equivalents. It includes both full-time employees of the enterprise, and those not included in the accounting staff and involved in work according to contracts and having accruals from the wage fund.
4.2. The number of full-time employees in full-time equivalent is determined in the following order.
For each category of full-time employees, for which a working week of various lengths is established, the total number of man-hours of working time (worked and unworked) for which wages were calculated is determined. The total number of man-hours for which wages were accrued for each category of employees is divided by the timesheet fund of working time, determined taking into account the length of the working week established at the enterprise in accordance with legislation or a collective agreement.
Employees for whom reduced working hours are established include: persons under the age of 18, employed in jobs with harmful working conditions, medical, teaching staff etc. (Article 51 of the Labor Code of Ukraine).
If the enterprise has temporarily reduced working hours for all employees or part of them for economic reasons, the calculation personnel fund working time is made on the basis of the duration established in accordance with the law.
The calculation of the personnel fund of working time of employees for whom a summary accounting of working time has been introduced is carried out in accordance with the work schedule provided for them.
4.2.1. The number of paid man-hours includes the man-hours for which employees were accrued from the wage fund:
hours worked;
vacation time (basic, additional, including in connection with training, creative vacations) in the part falling on the working days of the reporting month;
the time of absence of employees in connection with studies, the performance of state or public duties, downtime and other absences, which are paid in accordance with applicable law.
When calculating the average number of full-time employees in full-time equivalent, time worked overtime is not taken into account. That is, a full-time employee who worked overtime in the reporting month (period) in full-time equivalent is accounted for as one individual.
At the same time, when filling out the forms of state statistical observations, the time worked overtime is taken into account in the total amount of paid and worked time.
4.2.2. Paid time does not include unpaid absences and lost working hours:
leave without pay;
unworked time in connection with the work of employees in the mode of part-time work (weeks);
period of temporary disability;
absenteeism and other loss of working time.
4.3. The number of homeworkers in full-time equivalent is determined separately by dividing the actually accrued for the reporting month to these workers Money for wages on the average monthly wage of one full-time employee (for the same month).
4.4. The average number of employees in full-time equivalent also includes the listed number of employees who are not on the accounting staff (staff) of the enterprise and are involved in work at the enterprise.
4.4.1. External part-time workers are accounted for in full-time equivalent in proportion to the paid time, in accordance with clause 4.2 of this Instruction.
4.4.2. Employees who performed work under civil law contracts (except for citizens-entrepreneurs) are accounted for each calendar day as whole units during the entire term of the contract, the amount received is divided by the number of calendar days in the reporting period.
4.4.3. Employees who, according to agreements between business entities, are transferred to work at other enterprises are included in the average number of employees in full-time equivalent at the place of actual payroll calculation.
Their number in full-time equivalent is calculated similarly to the number of employees who performed work under civil law contracts.
4.4.4. The number of students, students of vocational educational institutions undergoing industrial training and industrial practice at the enterprise, in full-time equivalent, is determined by dividing the funds actually accrued to these employees for the reporting month for wages by the average monthly wage of one full-time employee (for the same month) .
4.5. Other categories of persons not included in the accounting structure of the enterprise and not listed in clause 4.4 of this Instruction are not included in the calculation of the number of employees in full-time equivalent.
4.6. An example of calculating the number of total personnel in full-time equivalent is given in the appendix to this Instruction.
4.7. The procedure for calculating the average number of all personnel in full-time equivalent for a month, a period from the beginning of the year, an incomplete reporting period is similar to the procedure set out in Section 3 of this Instruction.
5. The procedure for accounting and determining indicators of the movement of workers
5.1. The movement of employees of the accounting staff is characterized by changes in the accounting number of full-time employees due to hiring and leaving for various reasons. The movement of employees for the reporting period can be given in the form of a balance: the accounting number of full-time employees at the beginning of the period, plus the number of employees hired during the reporting period minus the number of employees who left for this period, equals the accounting number of full-time employees at the end of the reporting period.
5.2. The number of hired employees includes persons enrolled at the enterprise by order (instruction) of the owner of the enterprise (institution, organization) on hiring in the reporting period.
5.3. The number of employees who left the enterprise includes all persons who left work at this enterprise in the reporting period, regardless of the reasons for dismissal (termination of the employment contract at the initiative of the employee or administration, by agreement of the parties, conscription or admission to military service, transfer of an employee to another organization, conviction to serve a sentence, etc.), or the transfer of which is issued by order, as well as those who left due to death.
5.4. In the number of employees who retired own will, includes all employees who left in connection with the termination of the employment contract at the initiative of the employee, as well as in the following cases:
agreements of the parties;
employment on a competitive basis;
moving to a new place of residence, transferring a husband or wife to work in another area, abroad;
illness or disability that prevents the continuation of work or residence in the area;
admission to an educational institution, graduate school or clinical residency;
the need to care for a sick family member or a disabled person of group I, or a disabled child;
voluntary dismissals of pregnant women, women with children under the age of fourteen;
retirement;
others good reasons.
5.5. The dismissed employee is taken into account in the number of those who left from the first day of his exclusion from the accounting number (the first working day after the date specified in the application, order of dismissal).
The employee was dismissed of his own free will on December 31, which falls on Friday (the last day of his return to work, for which accruals are made). According to paragraph 2.2 of this Instruction, it must be excluded from the accounting number of full-time employees from January 4 - the first working day next year. Accordingly, in the forms of state statistical observations, the specified employee is reflected in the number of retired employees in the reports of the next year (for January, I quarter).
5.6. The number of employed and retired employees of the accounting staff does not include:
external part-timers;
employees employed under civil law contracts;
employees transferred from other enterprises in accordance with agreements between business entities.
5.7. The movement of workers is characterized by indicators of their turnover and constancy.
5.7.1. Turnover of employees - a set of accepted and retired employees for a certain period.
The intensity of the turnover of employees is characterized by the coefficients:
total turnover, which is calculated as the ratio of the sum of hired and retired employees for the reporting period to the average number of full-time employees;
admission, which is calculated as the ratio of the number of employees hired during the reporting period to the average number of full-time employees;
retirement, which is calculated as the ratio of the number of employees who retired during the reporting period to the average number of full-time employees.
5.7.2. The staff turnover rate characterizes excess turnover and is calculated as the ratio of the number of employees fired during the reporting period for absenteeism and other violations labor discipline, inconsistency with the position held, as well as at their own request (except for those dismissed of their own free will for good reasons given in clause 5.4 of this Instruction), to the average number of full-time employees.
5.7.3. The employee recovery coefficient characterizes the process of restoring the number of employees who left for various reasons, due to the number of employees hired. It is calculated by dividing the number of employees hired in a period by the number of employees leaving in a given period.
5.7.4. Personnel retention ratio - the ratio of the number of employees who were in the accounting staff for the entire reporting year to the average number of employees for the year.
The number of employees who were in the accounting staff for the entire year is determined as follows: from the accounting number of full-time employees as of January 1, the number of employees who left during the year (except for those transferred to other enterprises) is excluded, but employees who left the number of employees in the reporting year are not excluded, since they were absent in the register of full-time employees as of January 1.
Appendix to Instructions
Example of calculating the number of employees in full-time equivalent
The company employs workers for whom different lengths of the working week are established. For employees of the plant management, it is 40 hours. per week, in production (jobs with harmful working conditions) - 36 hours, for security workers a total accounting of working time for the quarter is 496.5 hours. There is an employee under the age of 18 on the register. In addition, the company employs external part-time workers and from the 7th day of the month civil contracts were concluded for the performance of work with 9 people for a period of 2 months. The number of calendar days in a month is 30, working days - 22.
1) The calculation of the average number of employees employed under civil law contracts in full-time equivalent is made as follows:
24 calendar days (starting on the 7th) x 9 people = 216 person days.
216: 30 = 7 people;
2) The calculation of the average number of full-time employees in full-time equivalent is given in the table.
| Categories of workers according to the norm of working hours | Norm of working hours per employee per month | Paid working time, man- hours | Including overtime worked | Paid working hours for calculating the number of employees in full-time equivalent | Number of workers in full-time equivalent |
| BUT | 1 | 2 | 3 | 4 = 2 - 3 | 5 = 4: 1 |
| Production | 158,4 | 63201,6 | 432 | 62769,6 | 396 |
| plant management | 176 | 10008 | - | 10008 | 57 |
| Under 18 | 158,4 | 158,4 | - | 158,4 | 1 |
| Security | (496,5: 3) = 165,5 | 2784 | - | 2784 | 17 |
| Total staff | - | 76185 | 432 | 75720 | 471 |
| External part-timers | 176 | 440 | - | 440 | 3 |
| Working under civil law contracts | X | X | X | X | 7 |
| Total | X | X | X | X | 491 |
3) Rounding of the results of calculations is carried out according to the usual rules of arithmetic. Digits are rounded gradually from right to left: if the last significant digit is greater than "4", it is discarded; if - is greater than "6", the nearest significant digit to its left is increased by one. If the last significant digit is "5", the nearest digit to its left is increased by one if it is a pair, and the unpaired one remains unchanged (paired digit rule).
In the example, when calculating external part-timers, we get the result 440: 176 = 2.5. When rounding - 3;
4) Number of employees in full-time equivalent 471 + 3 + 7 = 491 people.
Director of the Department of Labor Statistics N. GRIGOROVICH
2.1. The accounting number of full-time employees includes all employees who have concluded an employment contract (contract) in writing and performed permanent, temporary or seasonal work for one day or more, as well as the owners of the enterprise, if, in addition to income, they received wages at this enterprise.
2.2. The accounting number of full-time employees is determined on a specific date of the reporting period, for example, on the first or last day of the month, including hired employees and excluding those who left on that day.
If the enterprise on the date indicated in the form of state statistical observation did not work for any reason (day off or holiday, for natural, technical and economic reasons), the accounting number of employees is reflected as of the last day of work that preceded this date.
2.3. The accounting number of full-time employees for each calendar day includes persons who actually worked, as well as those who are absent from work for any reason, that is, all employees who are in an employment relationship, regardless of the type of employment contract.
2.4. The accounting number includes full-time employees who:
2.4.1 actually showed up for work, including those who did not work due to downtime;
2.4.2 are hired on probation;
2.4.3 accepted or transferred at the initiative of the administration to work on a part-time or part-time basis.
In the accounting quantity, these employees are accounted for each calendar day as whole units, including non-working days of the week, stipulated when they were hired.
Employees hired and transferred to part-time (week) work do not include those categories of employees who, in accordance with the law, have reduced working hours, in particular: employees under 18 years of age; employed in work with harmful working conditions; women who are provided with additional breaks in work for feeding a child, other categories of workers;
2.4.4 are on business trips, including foreign ones;
2.4.5 have concluded an employment contract with an enterprise on the performance of work at home by personal labor (homeworkers). In the accounting number of full-time workers, homeworkers are included for each calendar day as whole units;
2.4.6 taken to replace employees who are temporarily absent (due to illness, maternity leave, leave to care for a child until the child reaches the age established by applicable law or a collective agreement, and for other reasons);
2.4.7 work according to agreements (instructions, orders) outside the enterprise;
2.4.9 have been hired permanently by the direction of the state employment service in accordance with an agreement with the employer on the provision of subsidies for the creation of additional jobs for the employment of the unemployed;
2.4.10 foreign citizens, if they are registered in accordance with national legislation and receive wages;
2.4.11 full-time students of educational institutions, graduate students, as well as students of vocational educational institutions with whom labor contracts have been concluded.
2.5. The accounting number of employees also includes employees who were temporarily absent for the following reasons:
2.5.1 did not show up for work due to illness (during the entire period of illness until returning to work in accordance with disability certificates or until leaving due to disability);
2.5.2 in connection with the performance of state or public duties;
2.5.3 temporarily transferred to work at another enterprise on the basis of agreements between business entities;
2.5.4 sent out of production to educational institutions for advanced training or mastering a new profession (specialty), retraining and internships at other enterprises or abroad;
2.5.5 study in educational institutions, graduate schools, and are on vacation in connection with education, admission to educational institutions or who did not show up for work on the additional free days provided to them, regardless of their payment;
2.5.6 are on annual basic and additional sabbaticals provided in accordance with the law, the collective agreement and the labor agreement (contract);
2.5.7 are on leave without pay by agreement of the parties and in other cases provided for by law, as well as on leave at the initiative of the administration;
2.5.8 are on maternity leave;
2.5.9 are on leave to care for a child until it reaches the age stipulated by the current legislation or the collective agreement of the enterprise, including those who have adopted a newborn child directly from the maternity hospital;
2.5.10 have a day off according to the work schedule of the enterprise;
2.5.11 received a day of rest for work on weekends and public holidays and non-working days;
2.5.12 take part in strikes;
2.5.13 absenteeism;
2.5.14 suspended from exercising their powers;
2.5.15 are under investigation pending a court decision.
2.6. The following categories are not included in the accounting number of full-time employees:
2.6.1 employed part-time from other enterprises.
An employee who receives two, one and a half rates at one enterprise, that is, is registered part-time at the same enterprise where the main place of work (internal part-time job), or less than one rate, is counted as one individual in the accounting number of full-time employees;
2.6.2 involved in the performance of work under civil law contracts (contracts).
An employee who is in the accounting structure of the enterprise and has entered into a civil law contract with the same employer is counted in the accounting and average number of employees once at the place of the main job and is not counted in the number of employees under civil law contracts;
2.6.3 transferred from other enterprises in accordance with agreements between business entities;
2.6.4 students, students of vocational educational institutions who are undergoing industrial training and industrial practice at the enterprise in accordance with agreements on the provision of jobs for the specified purposes;
2.6.5 persons sent by enterprises to study at educational institutions with a break from work, who receive at the expense of the funds of these enterprises only a scholarship;
2.6.6 persons who are trained at the expense of the funds provided in the summary construction estimates for work in enterprises that will be put into operation;
2.6.7 employees who have applied for resignation and stopped working before the end of the warning period or who stopped working without warning the administration. They are excluded from the register of employees from the first day of absence from work.
Document:
Calculation of the average number of employees of the enterprise
The need to calculate the average number of employees of an enterprise arises with an accountant quite often: when filling out various forms of statistical and tax reporting. And the necessary instructions are not always at hand.
The procedure for calculating the average number of employees is regulated by the "Instruction on the statistics of the number of employees employed in the national economy of Ukraine", approved by order of the Ministry of Statistics of Ukraine N171 of 07.07.95 and registered with the Ministry of Justice of Ukraine on 07.08.95. under N287/823. Below we publish some excerpts from the specified Instruction with small comments.
The calculation of indicators of the number of employees is carried out on the basis of unified forms of primary accounting documentation. Such documents are:
Order (instruction) on hiring, transfer to another job, termination of the labor agreement;
Personal card;
Order (instruction) on granting leave;
Time sheet and payroll;
Payrolls, payrolls, payrolls;
Personal accounts and other documents that are approved in the prescribed manner, characterizing the number of employees and their income in cash, in kind, as well as the amount of benefits and consultations.
The list of employees of the enterprise should include all employees hired for permanent, seasonal, as well as temporary work for a period of one day or more, from the date of their admission to work. The headcount of employees for each calendar day includes both those who actually work and those who are absent from work for any reason, i.e. all employees in an employment relationship, regardless of the form of the contract.
The average number of employees for the reporting month is calculated by summing the number of employees on the payroll for each calendar day of the reporting month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the reporting month.
The number of employees on the payroll for a weekend or holiday (non-working) day is taken at the level of the payroll for the previous working day.
In order to correctly determine the average number of employees, it is necessary to keep a daily record of the number of employees on the payroll, which must be specified on the basis of orders (instructions) for hiring, transferring an employee to another job, terminating an employment contract, etc.
The average number of full-time employees at enterprises that worked for an incomplete month (for example, at newly created, liquidated enterprises that have a seasonal nature of production, etc., with the exception of those temporarily transferred to this mode of operation by decision of the administration), is determined by dividing the sum of the number of full-time employees payroll for all days of operation of the enterprise in the reporting month, including weekends and holidays (non-working) days for the period of work, for total number calendar days in the reporting month.
The average number of employees for the period from the beginning of the year (including for the quarter, six months, 9 months, year) is calculated by summing the average number of employees for all months of the enterprise's operation that have passed from the beginning of the year to the reporting month inclusive, and dividing the amount received by the number of months since the beginning of the year (by 2, 3, 4,..., 12, respectively). To fill in the state statistical reporting on labor, it is necessary to divide the personnel into:
Employed in the main activity;
Employed in non-core activities (in service and other industries).
At industrial enterprises (associations), the personnel is divided into:
Industrial and production personnel (personnel of the main activity);
Personnel of non-industrial organizations on the balance sheet industrial enterprise(personnel of non-core activities).
AT construction companies The following staff groups are distinguished:
Personnel engaged in construction and installation works (personnel of the main activity);
Personnel engaged in non-core activities;
Ancillary production personnel;
Service personnel and other industries.
In state farms, the following groups of personnel are distinguished:
Personnel engaged in agricultural production (personnel of the main activity);
Personnel employed in ancillary industrial production;
Personnel employed in service and other industries.
The distribution of personnel to those employed in the main and non-main activities in other sectors of the national economy is carried out in a similar manner. At the same time, the allocation of personnel engaged in non-core activities is carried out on the condition that its maintenance (unlike the main staff) is carried out exclusively at the expense of profit.
And in conclusion, we remind you that officials and persons involved entrepreneurial activity and those who do not provide statistical data for conducting state statistical observations, submit false data or violate the established deadlines for reporting, do not provide the required state of primary accounting, violate the procedure for maintaining the State Register of Reporting (Statistical) Units of Ukraine, may be held liable in accordance with the current legislation (Article 14 of the Law of Ukraine "On State Statistics" dated September 17, 1992).
according to salary statistics
I. General provisions
1.1. The guidelines contain the main methodological provisions for determining wage indicators in the forms of state statistical observations in order to obtain objective statistical information on the size and structure of wages of employees.
The instructions are not used to determine the components of the wage fund as a base (object) for calculating a single social contribution.
The effect of the Instructions applies to all legal entities, their branches, branches, representative offices and other separate structural units(hereinafter - enterprises).
1.2. Wage is a remuneration, calculated, as a rule, in monetary terms, which, under an employment contract, the owner or a body authorized by him pays the employee for the work performed by him.
1.3. To determine the wages of employees, the wage fund indicator is used.
The wage fund includes accruals to employees in cash and in kind (recalculated in monetary terms) for hours worked and unworked, which is payable, or for work performed, regardless of the source of funding for these payments.
The wage fund consists of:
1) basic wage fund;
2) fund of additional wages;
3) other incentive and compensation payments.
1.4. The forms of state statistical observations reflect accruals to employees of the enterprise in accordance with settlement and payment documents, regardless of the period of their actual payments. The amounts shown are before withholding income tax.
1.5. The programs of state statistical observations provide for the accounting of the wage fund accrued to all employees, as well as the allocation of the fund of full-time employees, which are taken into account in the payroll of the enterprise, and its distribution into components.
The payroll fund for other categories of employees (part-time workers or persons employed under civil law contracts) is divided into components on a general basis in accordance with the Instructions. At the same time, the amounts of remuneration of labor of these categories in the forms of state statistical observations are reflected in the pay fund for non-listed employees and are not taken into account when calculating the average wages of full-time employees on the payroll of the enterprise.
When determining the payroll fund for full-time employees, the total amount of the payroll fund also excludes amounts accrued to employees who are on leave due to pregnancy and childbirth and to care for a child elected to the bodies of the primary trade union organization, dismissed from work at the time of the accrual .
1.6. When filling out the forms of state statistical observations, the following features of accounting and reflecting the amount of the wage fund should be borne in mind:
1.6.1. Accruals are reflected for the calendar month (from the first to the last day of the month). For example, the amounts of accruals for vacations, in contrast to the order of their actual payment, are distributed in proportion to the time falling on vacation days in the corresponding month.
1.6.2. If the accruals of the wage fund are made for the previous period, in particular in connection with the specification of the amount of hours worked, the identification of errors, they are reflected in the wage fund of the month in which the accruals were made.
2. Wage Fund
2.1. Basic wage fund
The basic wage fund includes the accrual of remuneration for work performed in accordance with established labor standards (norms of time, output, service, official duties). It consists of:
2.1.1. Remuneration for work performed in accordance with established labor standards at tariff rates (salaries), piecework rates for workers and official salaries of managers, specialists, technical employees, including full internal part-time jobs.
2.1.2. The amount of interest or commission accruals depending on the volume of income (revenue) received from the sale of products (works, services), if they are the main salary.
2.1.3. Fees to full-time employees of the editorial offices of newspapers, magazines, other mass media, publishing houses, art institutions and (or) remuneration for their work, which is charged at the rates (prices) of the author's (staging) remuneration accrued at this enterprise.
2.1.4. Payment upon transfer of an employee to lower paying job in the cases and in the amounts provided for by the current legislation, as well as in case of non-fulfillment of the norms for the production and manufacture of products that turned out to be defective through no fault of the employee.
2.1.5. Payment for the work of highly qualified workers involved in the training, retraining and advanced training of workers.
2.1.6. Remuneration for the time spent on a business trip (does not include reimbursement of expenses in connection with a business trip: daily allowance, travel costs, expenses for renting a dwelling).
2.1.7. The value of products issued to employees in the form of payment in kind.
In the case of payment of wages in kind for reflection in the reports, the issued products are valued at prices not higher than the cost in the amount not exceeding 30 percent of the accrued wages per month (Article 23 of the Law of the Donetsk People's Republic "On wages").
2.1.8. Remuneration (including fees) of employees who are not on the staff of the enterprise (provided that the settlements are carried out by the enterprise directly with employees), for the performance of work:
1) in accordance with civil law contracts, including a work contract (with the exception of individuals - business entities);
2) according to their duties to persons who are members of the supervisory board or audit commission joint-stock company;
3) in accordance with agreements between enterprises on the provision of labor (to the unemployed for the performance public works, pupils and students undergoing industrial practice at the enterprise or involved in temporary work for the vacation period).
2.2. Additional Wage Fund
The additional wage fund includes additional payments, allowances, guarantees and compensation payments, provided for by current legislation, bonuses related to the performance of production tasks and functions. The payroll fund includes:
2.2.1. Allowances and additional payments to tariff rates (salaries, official salaries) in the amounts provided for by the current legislation, for:
1) combination of professions (positions);
2) expansion of the service area or increase in the scope of work;
3) performance of duties of a temporarily absent employee;
4) work in difficult and harmful, as well as especially difficult and especially
harmful working conditions;
5) labor intensity;
6) work at night;
7) team management;
8) high professional excellence; classiness to drivers (drivers) of vehicles;
9) high achievements in work, including civil servants;
10) performance especially important work for a certain period;
11) knowledge and use of a foreign language in work;
12) access to state secrets;
13) scientific degree;
14) the standard time of movement in the mine (mine) from the shaft
to the place of work and back to employees permanently employed in underground work;
15) work in areas of radioactive contamination;
16) other allowances and surcharges provided for by the current
legislation, including an additional payment to the minimum wage.
2.2.2. Bonuses and remuneration, including for long service, of a systematic nature, regardless of funding sources (except for the amounts specified in clauses 2.3.2).
2.2.3. Interest or commission paid in addition to the tariff rate (salary, official salary).
2.2.4. Payment for work in overtime and on holidays and non-working days, in the amount and at the rates established by the current legislation.
2.2.5. Payment to employees of days of rest provided to them in connection with work in excess of the normal working hours with a rotational organization of labor, with a summarized accounting of working hours and in other cases provided for by law.
2.2.6. Amounts paid (when performing work on a rotational basis) in the amount of the tariff rate (salary, official salary) for the days of stay on the way to the location of the enterprise (collection point) - the place of work and back, provided for by the shift work schedule, as well as for the days of delay of employees on the road due to meteorological conditions and through the fault of transport companies.
2.2.7. Amounts of payments related to the indexation of wages of employees.
2.2.8. Amounts of compensation to employees for the loss of part of their wages due to violation of the terms of its payment.
2.2.9. The cost of free housing, coal, utilities, communication services and the amount of funds to reimburse their payment.
2.2.10. Expenses associated with the provision of free travel to employees of the railway, road transport and urban electric transport.
2.2.11. The cost of uniforms provided to employees free of charge, uniforms that can be used outside the workplace and remain in personal permanent use, or the amount of the discount in case of sale of uniforms at reduced prices.
2.2.12. Payment for unworked time:
1) payment, as well as the amount of monetary compensation in case of non-use of annual (basic and additional) holidays and additional holidays employees with children, in the amounts provided for by law;
2) payment for additional vacations (in excess of the duration provided for by law) provided in accordance with the collective agreement;
3) payment of additional holidays in connection with training and creative holidays;
4) the amount of wages saved at the main place of work of employees during their training with a break from work in the system of advanced training and retraining of personnel;
5) amounts accrued to persons undergoing training (training) for work at newly commissioned enterprises at the expense of funds provided for in the general construction estimates;
6) payment for a special break in work in cases provided for by law, payment for grace time for minors;
7) payment to employees involved in the performance of state or public duties, if they are performed during working hours;
8) payment to employees-donors of days of examination, blood donation and rest provided after each day of blood donation or days attached at the request of the employee to annual leave;
9) payment retained for an employee subject to a medical examination at the main place of work for the time spent in medical institution on examination;
10) payment for downtime through no fault of the employee.
2.3. Other incentive and compensation payments
Other incentive and compensation payments include remuneration and bonuses of a one-time nature, compensation and other monetary and material payments not provided for by acts of the current legislation or carried out in excess of the norms established by these acts. These include:
2.3.1. Accruals for unworked hours not provided for by applicable law, in particular to employees who were forced to work reduced working hours and were on leave at the initiative of the administration, who participated in strikes.
2.3.2. Remuneration and incentives, carried out once a year or having a one-time nature. In particular:
1) remuneration based on the results of work for the year, annual remuneration for length of service (work experience);
2) bonuses paid in accordance with the established procedure under special bonus systems, paid in accordance with government decisions;
3) awards for the promotion of invention and rationalization, the creation, development and implementation of new equipment and technology, the commissioning of production capacities and construction facilities on time and ahead of schedule, the timely delivery of products for export, and others;
4) bonuses for the performance of important and especially important tasks;
5) one-time incentives not related to specific results of labor (for example, for anniversaries and memorable dates, both in cash and in kind);
6) the value of shares provided to employees free of charge;
7) funds directed to the redemption of property by employees from the moment of their personification, as well as the amount of the value of property distributed among the members of the team in the event of liquidation (reorganization, re-profiling) of the enterprise (except for cases of distribution of property between the founders of the enterprise).
2.3.3. Financial assistance of a systematic nature, provided to all or most employees (for rehabilitation, in connection with the environmental situation, except for the amounts specified in clause 3.24).
2.3.4. Payouts social character in cash and in kind:
1) payment or subsidies for the food of employees, including in canteens, canteens, dispensaries;
2) payment for the maintenance of children of employees in preschool institutions;
3) the cost of vouchers for employees and members of their families for treatment and recreation, excursions or amounts of compensation issued instead of vouchers at the expense of the enterprise (except for the cases specified in clause 3.2);
4) the cost of travel tickets personally distributed among employees, and reimbursement to employees of the cost of travel by public transport;
5) other payments of an individual nature (for example, payment for an apartment and rented housing, dormitories, goods, grocery orders, subscriptions to health groups, subscriptions to newspapers and magazines, prosthetics, the amount of compensation for the cost of fuel issued to employees in cases not provided for by applicable law ).
3. Other payments not related to the wage fund
3.1. Contributions of enterprises to obligatory state social insurance.
3.2. Allowance and other payments made at the expense of funds of the state social insurance:
1) allowance for temporary disability;
2) allowance for pregnancy and childbirth;
3) allowance for the birth of a child;
4) allowance for caring for a child until he reaches the age established by the current legislation;
5) burial allowance;
6) payment for vouchers for sanatorium treatment and rehabilitation.
3.3. Payment for the first five days of temporary disability at the expense of the enterprise.
3.4. Social benefits and payments at the expense of the enterprise, established by the collective agreement (for employees on parental leave, for the birth of a child, families with minor children).
3.5. A one-time allowance for employees retiring in accordance with current legislation and collective agreements.
3.6. The amount of severance pay upon termination of the employment contract.
3.7. Amounts accrued to employees during the delay in settlement upon dismissal.
3.8. Expenses for paid training of employees and members of their families, not related to production needs, according to an agreement between the enterprise and the educational institution.
3.9. Compensation for moral damage to employees at the expense of the enterprise, paid by court decision.
Rewards for discoveries, inventions and rationalization proposals and their use.
3.11. Business trip expenses: daily allowance (in full), travel expenses, expenses for renting a dwelling.
Compensation payments and daily allowances paid when moving to work in another area in accordance with applicable law.
3.12. Allowances (field support) to the tariff rates and official salaries of employees sent to perform installation, adjustment, repair and construction works, and workers whose work is performed on a rotational basis, is constantly carried out on the road or has a traveling (mobile) character, in the amounts determined by applicable law.
3.13. The cost of food for participants in sports events, including judges, for the time spent at sports competitions and training camps within the established norms.
3.14. The cost of workwear, special footwear and other means issued in accordance with the current standards personal protection, detergents and disinfectants, milk and therapeutic and preventive nutrition or reimbursement of expenses to employees for the purchase of overalls and other personal protective equipment if they are not issued by the administration.
3.15. The cost of travel tickets purchased by the enterprise, which are not personally distributed among employees, but issued to them as necessary to perform production tasks (due to the specifics of work).
3.16. The cost of transporting employees to the place of work, both by their own and rented vehicles (except for the remuneration of drivers).
3.17. Compensation to employees for the use of their own tools and personal vehicles for the needs of production.
3.18. The cost of gifts for the holidays and tickets to entertainment events for the children of employees.
3.19. The costs of training and retraining of personnel (except for the costs of wages specified in clauses 2.2.12):
1) the costs of paying for the training of employees in higher educational institutions and advanced training institutions, vocational training and retraining of personnel;
2) scholarships for students of preparatory departments, students, graduate students sent by enterprises for off-the-job training in higher educational institutions;
3) payment for travel to the location of the educational institution and back;
4) costs associated with the organization educational process(acquisition educational material, rent of premises).
3.20. Expenses for holding cultural, educational and recreational activities and the maintenance of public services (except for the remuneration of the employees serving them).
Expenses for the improvement of horticultural societies (construction of roads, energy and water supply, drainage and other general expenses), construction of garages for employees.
3.21. Loans issued to employees of enterprises for the improvement of living conditions, for individual construction, establishment of a household.
3.22. The cost of housing transferred to the ownership of employees.
3.23. Expenses of enterprises for payment of services for the treatment of employees provided by health care institutions (except for payments specified in clauses 2.3.3).
3.24. One-time material assistance provided by the enterprise to individual employees due to family circumstances, to pay for treatment, rehabilitation of children, burial.
3.25. The amounts of material and charitable assistance paid to persons who are not in labor relations with the enterprise.
3.26. The amount of material assistance, both in cash and in kind, regardless of its size, provided on the basis of decisions of the Government in connection with natural and environmental disasters, accidents and catastrophes by local government bodies executive power, trade unions, charitable foundations and foreign states.
3.27. Monetary support of the military personnel of the Armed Forces, the Ministry of State Security, other educated military formations, persons in command and rank and file of the Ministry of Internal Affairs, the penitentiary system, the tax police, the Ministry of Emergency Situations.
3.28. Income from shares and other income from the participation of employees in the ownership of the enterprise (dividends, interest, payments on shares), as well as income from the lease of land.
4. Average salary
4.1. The average nominal wages are:
4.1.1. The average salary of one full-time employee, determined by dividing the amount of the accrued payroll fund for full-time employees by the average number of these employees for the corresponding period (month, quarter, half year, year).
4.1.2. The average wage for one hour paid or worked, determined by dividing the amount of the accrued payroll fund for full-time employees by the number of man-hours paid or worked by these employees for the corresponding period.
In the case of determining wages for hours worked, accruals for hours not worked are excluded from the payroll fund.
4.2. To determine the average monthly salary for a quarter (year) or any other period, the received salary for a quarter (year) must be divided by the number of months in the period.
4.3. The calculation of the average wage for the calculation of payments for compulsory state social insurance and other charges, based on the size of the average wage, is carried out in accordance with the current legislation.
4.4. The average monthly accrued wages of employees at the enterprise is calculated by dividing the accrued wage fund of the corresponding category of employees (payroll; external part-time workers; employees who performed work under civil law contracts) by the average number of the same category of employees and by the number of months in the reporting period.
Department of Labor Statistics of the Main Statistical Office of the DPR
"Methodological guidelines on the statistics of the number and wages of employees Approved by the order of the DSS of the Republic of Moldova No. ..."
Methodical instructions on statistics
the number and wages of employees
Approved by the order of the DSS of the Republic of Moldova No. 87 dated 29.07.2004
GENERAL PROVISIONS
1. This instruction is intended to guide the preparation of reports on
labor by enterprises, institutions, organizations2 using hired labor,
irrespective of forms of ownership and organizational and legal form.
Note:
1. In accordance with the Labor Code of the Republic of Moldova, article 1, an employee is a natural person performing work corresponding to a certain specialty, qualification or position, and receiving wages on the basis of an individual labor contract.
2. The organizational and legal form and form of ownership are determined in accordance with the statutory documents of the enterprise.
2. Labor reporting is completed by all enterprises that are legal entities, as well as their separate subdivisions - branches and representative offices, as well as enterprises with the right individual employing hired labor on a permanent basis.
Branches and representative offices (having, in accordance with the current legislation, a separate balance sheet and the right to open sub-accounts), in agreement with the parent company, submit separate reports to the statistical services at the location. The head enterprise submits a report to the statistical service at the location without data on branches and representative offices.
Note:
In the event of the emergence (establishment) of new branches and representative offices, the head enterprise informs the central statistical office of the republic about this. In addition, once a year, the parent enterprise submits to the statistical office at the location the lists of branches and representative offices containing the main statistical data on labor (number and wage fund) as well as identification data (postal address, etc.).
Data on structural units, non-independent subdivisions (industries, workshops, sites, farms, brigades, links, bureaus, laboratories, etc.) are included in the report on the labor of the enterprise on whose balance sheet they are located.
3. Statistical reporting on labor is compiled strictly for the established calendar reporting period: month, quarter and year. The monthly report is compiled for the period from the first to the last (inclusive) day of the reporting month, the annual report is drawn up for the period from January 1 to December 31.
4. Reports on labor are submitted within the terms and addresses provided for by the approved forms.
Submission of statistical reporting later than the established deadlines is a violation of reporting discipline.
5. The main requirements for the preparation of statistical reports are: the completeness of the report and the reliability of the reporting data. For the reliability of the data in the reports and the timeliness of the submission of reports, the heads and other officials of enterprises, regardless of the form of ownership, are personally responsible.
The size and nature of the administrative penalty (for late or inaccurate information) are determined in accordance with the "Code on administrative offenses» Article 231/2.
6. Statistical reports fill in on the basis of primary accounting (technical and operational documentation) and accounting of the enterprise, in particular the time sheet and payroll.
7. If organizational changes took place during the reporting period, the data is filled in as follows:
7.1. In the case of the transfer of individual workshops (or other divisions) from one enterprise to another, then in the report of the transferring enterprise, the indicated data are excluded and included in the report of the enterprise to which these structural divisions are accepted;
7.2. In the event of a merger or division of an enterprise, the data are given in the new organizational structure with data from the beginning of the year;
7.3. In case of liquidation of any division in the reporting period, the data until the moment of their liquidation are not excluded from the reporting of the enterprise;
7.4. When changing the legal form of the enterprise, the data on the new status of the enterprise are taken into account from the month in which this change occurred; data for previous months from the beginning of the year according to the previous status are not excluded from reporting on labor.
8. When errors and other distortions are identified in reporting on labor, the reporting data are corrected by enterprises: in reports for the reporting period (month, quarter, year) in which postscripts and other distortions were made, in the growing totals of this report, and also in all subsequent reports.
Part 1. STAFF
9. The list of employees of the enterprise includes all employees who have an employment contract for a fixed (fixed-term) or indefinite period: i.e. hired for one day or more from the day they were hired (hired for permanent, seasonal, temporary, to perform certain work, etc.). This takes into account both actually working persons and those temporarily not working, including those who have retained formal attachment to work (whose individual labor contract has been suspended, etc.).
10. The payroll includes:
10.1. Employees who actually came to work, including those who did not work due to downtime;
10.2. Employees hired on probation. These workers must be included in the payroll from the first day they start work;
10.3. Workers employed on a part-time or part-time basis. In payroll said employees are taken into account for each calendar day as whole units, including non-working days of the week, due to employment (see clause 23);
Note. An employee who receives two, one and a half or less than one salary in one company or is registered in one company as internal part-time worker, is taken into account in the payroll number of employees as one person.
This number also includes employees transferred to part-time (week) work at the initiative of the administration. They must be singled out separately in the reporting, bearing in mind that on the basis of these data, indicators of partial employment (partial unemployment) are developed.
Note. This group does not include certain categories of employees who, in accordance with the law, are provided with reduced working hours, in particular, employees under 18 years of age; employed in jobs with harmful working conditions.
10.4. Employees on business trips, including employees on short-term business trips abroad;
10.5. Homeworkers are persons who have concluded an individual labor contract with an enterprise on the performance of work at home. In the headcount of employees, homeworkers are counted for each calendar day as whole units (see paragraph 24);
10.6. Working on assignments outside the enterprise, if they receive wages at this enterprise;
10.7. Employees sent to perform work on a rotational basis;
10.8. Employees hired to replace absent employees (due to sickness, maternity leave, parental leave);
10.9. Employees temporarily recruited from other enterprises, if they do not retain their wages at the place of their main job;
10.10. Senior Citizens and Persons with Physical and Mental Disabilities Living in Nursing Homes and Homes for Persons with Physical and Mental Disabilities Hired as Juniors medical personnel or workers in these institutions on a part-time basis;
10.11. Students of higher educational institutions and students of colleges and vocational schools undergoing work practice at the enterprise and enrolled in jobs or positions;
10.12. Full-time students of universities and graduate students attracted by the research sectors of universities to perform work, if they are enrolled in positions;
10.13. Workers and specialists from other countries working at joint ventures or by agreement on the construction of facilities and at other enterprises located on the territory of the Republic, if they are paid according to the legislation of the Republic of Moldova.
11. The payroll also includes employees who are temporarily not working at the enterprise:
11.1. Employees absent from work due to illness (during the entire period of illness until returning to work in accordance with medical leave documents or until retirement due to disability);
11.2. Employees who did not come to work in connection with the performance of state and public duties;
11.3. Employees seconded to another place of work (see clause 21.6.);
11.4. Employees who are on paid annual, annual additional holidays provided in the case provided for by law, collective agreements, collective or individual labor contracts;
11.5. Employees who are on maternity leave, as well as those on leave in connection with the adoption of a newborn child directly from the maternity hospital (see clause 21.1.);
11.6. Employees who are on leave to care for a child until they reach the age determined in accordance with the law, both on partially paid and additional leave without pay (see.
11.7. Employees who combine work with study (sent to study by the employer or independently) and are on additional study leave with full or partial retention of the average wage, as well as without pay (see clause 21.4.);
11.8. Employees sent by enterprises to study in educational institutions with a break from work;
11.9. Employees sent by the enterprise (with a break from work) to specialization or advanced training courses organized in educational institutions accredited in accordance with the law;
11.10. Employees who are on unpaid leave with the consent of their employer family circumstances and other valid reasons (at the initiative of the employee) (see clause 21.5.);
11.11. Employees who are in technical downtime, as well as those on leave without pay or with partial pay at the initiative of the administration (see clause 21.5.);
11.12. Employees who have a day off according to the work schedule of the enterprise, as well as for processing time with a summarized accounting of working time;
11.13. Employees who received a day of rest for working on weekends or holidays (non-working) days;
11.14. Workers participating in strikes;
11.15. Employees who are absent from work without good reason, including employees subjected to internal investigation;
11.16. Employees under investigation before the entry into force of a court decision;
12. The following employees are not included in the payroll:
12.1. Performing work under concluded civil law contracts:
work contract, service contract, transportation contract, etc.;
12.2. Employed part-time from other enterprises and included in a special list of part-time workers;
12.3. Engaged to work for enterprises under special agreements with government organizations for the provision of labor (see paragraph 22);
12.4. During the period of training (preparation) at the expense of the funds provided for in the summary construction estimates, which will continue to work at this enterprise;
12.5. Those who filed a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. They are excluded from the list of employees from the first day of absence from work.
13. The number on the date is an indicator of the number of employees on the payroll of the enterprise for a certain number of the reporting period, for example, on the first or last day of the month, including those hired and excluding those who left on that day.
To determine the payroll number of employees of an enterprise on average for the reporting period (month, quarter, year-to-date, year), it is not enough to take the number of employees as of the date, since this indicator does not take into account changes that occurred during the period under review.
14. To determine the payroll number of employees on average for the period ( average headcount), as a rule, a daily record of the number of employees on the payroll is kept, which should be specified on the basis of orders (instructions) on the admission, transfer of employees to another job and termination of the employment contract. The number of employees on the payroll for each day must correspond to the data of the timesheet for the use of employees' working time.
payroll employees on average for the reporting month (average monthly number) is calculated by summing up the number of employees on the payroll for each calendar day of the reporting month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working ) and weekends, and dividing the amount received by the number of calendar days of the reporting month.
The number of employees on the payroll for a day off or a holiday (non-working) day is taken equal to the payroll number of employees for the previous working day. If there are two or more days off or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.
15. In the event that a daily record of the number is not kept, then the average number of employees on the payroll for the reporting month is calculated by summing the number of employees on the payroll at the end of the previous month and at the end of the reporting month and dividing the amount received by 2.
16. The payroll number of employees on average per month at enterprises that worked for an incomplete month (for example, at enterprises newly commissioned, liquidated, having a seasonal nature of production, etc.) is determined by dividing the sum of the number of employees on the payroll for all working days of the enterprise in the reporting month, including weekends and holidays (non-working) days for the period of work, by the total number of calendar days in the reporting month.
Example:
The enterprise was put into operation and began work on July 24. The number of employees on the payroll at this enterprise was as follows: July 24 - 570 people, 25 (Saturday) -570, 26 (Sunday) -570, 27-576, 28-575, 29-580, 30-580, July 31-583 person. The sum of the number of employees on the payroll for July amounted to 4604 people, the calendar number of days in July was 31, the payroll number for July averaged 149 people (4604:31).
17. The payroll number of employees on average per quarter is determined by summing up the average monthly number of employees for all months of the enterprise's operation in the quarter and dividing the amount received by three.
Examples:
1. The enterprise had an average monthly number of employees in January - 620 people, in February - 640 people, in March - 690 people. The average number of employees for the first quarter was 650 people (620 + 640 + 690):3.
2. The enterprise is organized and started working in March. The average monthly number of employees in March was 720 people. Consequently, the average number of employees for the first quarter for this enterprise was 240 people (720:3).
18. The payroll number of employees, on average for the period from the beginning of the year to the reporting month inclusive, is determined by summing up the average monthly number of employees for all months of the enterprise's operation that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the amount received by the number of months from the beginning of the year , i.e., respectively, by 2, 3, 4, etc.
– – –
The average annual number of employees was 542 (6504:12).
20. If the enterprise worked for a partial year (seasonal nature of work or put into operation after January, etc.), then the average annual number of employees is also determined by summing up the average monthly number of employees for all months of the enterprise's operation and dividing the resulting amount by 12.
Example:
The seasonal business started in April and ended in August. The average monthly number of employees was 641 in April, 1254 in May, 1316 in June, 820 in July, and 457 in August.
The average annual number of employees was 374 people (641+1254+1316+820+457):12.
21. When determining the average values, the indicators “number of employees accepted for calculating the average wage”, “number of employees accepted for calculating labor productivity”, etc. are used. To obtain these indicators, it is necessary to exclude from the number of employees on the payroll the persons who, in accordance With labor code suspended the individual labor contract. The payroll also excludes those categories of employees on the payroll who, for whatever reason, were not paid wages in the reporting period. These employees include in particular:
21.1. Women who are on maternity leave, as well as those who are on leave in connection with the adoption of a newborn child directly from the maternity hospital;
21.2. Women who are on leave to care for a child until the child reaches the age determined in accordance with the law (both on partially paid and additional leave without pay);
21.3. Employees on medical leave;
21.4. Employees (combining work with study) who are on additional study leave without pay;
21.5. Employees who are on leave without pay (both at the initiative of the employee and at the initiative of the administration) or with partial pay, if these payments do not exceed the minimum wage established by law;
21.6. Employees seconded to another place of work;
Note:
Specified in paragraph 21.6. employees are taken into account in the number of employees taken to calculate the average wage at the enterprise where they receive (account) wages.
22. In the number accepted for calculating the average wage, some employees who are not on the payroll of the enterprise and involved in work (including under special contracts with state organizations for the provision of labor) are taken into account by calculation. For example: patients with chronic alcoholism, placed for treatment in the narcological department of psychiatric (psycho-neurological) institutions and recruited to work at an enterprise for therapeutic purposes. The estimated number of such workers is determined by dividing the wage fund actually accrued to them for the month by the average monthly wage of one worker of this enterprise.
23. When determining the number accepted for calculating wages, employees hired or transferred to part-time or part-time work are taken into account in proportion to the hours actually worked in the following order:
the total number of man-days worked by these employees is determined, for which the total number of man-hours worked in the reporting month is divided by the length of the working day established (by the labor code, collective agreement, internal regulations). Then the number of employees is determined, for which the number of man-days worked is divided by the number of working days according to the calendar in the reporting month.
24. The number of employees accepted for calculating the average wage includes the estimated number of homeworkers, calculated by dividing the wage actually accrued to them for the month by the average monthly wage of one worker in the main activity for the reporting month.
25. The procedure for calculating the number accepted for calculating the average wage for enterprises that worked for an incomplete month, an incomplete quarter, an incomplete year is similar to the procedure set out in paragraphs. 14-20.
26. In enterprises, depending on the profession practiced or the position held, the number of employees is divided into two groups: workers and employees.
The following categories are distinguished from the group of employees: managers, specialists and other employees. The division of employees of the enterprise into categories of personnel is carried out in accordance with the Classifier of Occupations of the Republic of Moldova.
27. At diversified enterprises, the number of employees is distributed by type of economic activity in accordance with the Classification of Types Economic Activities Moldova (CEDM). The main activity is usually declared in founding documents, and it defines the profile of the enterprise. However, later it may not coincide with the declared one.
Part II. WAGES These methodological provisions are developed on the basis of the Resolution on the integrated system of wage statistics, which was adopted on the 12th international conference labor statisticians (1973).
The approach to the statistical measurement of earnings described in the above - named Resolution is based on two main principles:
(concept) - earnings are considered as INCOME of the employee, and not the costs of the employer or enterprise and (definition) - earnings are payments to employees in cash or in kind, made, as a rule, at regular intervals (daily, weekly, fortnightly or monthly) for hours worked or work performed together with remuneration for hours not worked (annual leave, holidays etc.).
Earnings also include annual, seasonal and other lump-sum payments and cash rewards paid irregularly.
Earnings data characterize gross remuneration i.e. the total accrued amount before any deductions made by the employer: against taxation, contributions from the employees themselves to the funds social security and health insurance, pension schemes, life insurance funds, union dues and other employee obligations.
Payments accrued in foreign currency are included in the national currency in the amount determined by converting foreign currency at the official exchange rate in force at the time of payment of wages.
The indicators are filled in on the basis of the primary and accounting records of the enterprise, in particular payroll statements, regardless of the period for which the accrued amounts fall.
CLASSIFICATION AND COMPONENTS OF THE WAGE
BOARDS The classification contains 4 main groups of elements and a number of elements within the main groups;2. Remuneration for unworked time (in cash);
3. Prizes and cash rewards (in cash);
4. Payments in kind.
Main group 1 - direct wages and salaries (in cash).
1.1. Pay for normal working hours.
1.2. Extra pay for overtime and work on public holidays.
1.3. Surcharge for shift work, night work, etc. when this is not considered overtime.
1.4. Stimulating additional payments (bonuses for production results, etc.).
1.5. Other bonuses are regularly paid directly by the employer.
1.6. Family benefits paid directly by the employer.
1.7. Allowances in connection with the increase in prices, cost of living (wage indexation).
1.8. Employer's allowances for housing.
Thus, "direct wages" include:
1. Wages accrued for the work performed (time worked) at piece rates, tariff rates, official salaries, as a percentage of revenue, as a share of profit or on average earnings, regardless of the forms and systems of remuneration adopted at the enterprise;
2. Surcharges for overtime work and work on days that are usually non-working (weekends and holidays);
3. Payment for special breaks at work;
4. Payment for downtime through no fault of the employee;
5. Payment to employees for rest days (days off) provided to them in connection with work in excess of the normal working hours with a rotational organization of work, with a summarized accounting of working hours and in other cases established by law;
6. Compensatory payments related to the regime and working conditions;
6.1. Additional payments for work in difficult and harmful, as well as in especially difficult and especially harmful working conditions;
6.2. Surcharges for work at night, for work in multi-shift mode;
7. Bonuses paid on a regular basis in accordance with the employment contract and work performed for production results;
8. Regular bonuses and additional payments to tariff rates and salaries (for professional skills, for high labor efficiency, for knowledge foreign languages etc.);
9. Remuneration (percentage bonuses) for length of service, length of service (surcharges for length of service in the specialty in this economy);
10. Salary supplements in connection with the indexation of cash income (due to price increases) within and in excess of the amounts established by the Government;
11. Regular cash compensation for the rise in the cost of food in canteens, buffets, dispensaries (if these payments are made irregularly, then they must be included in the main group 3);
12. Amounts of monetary compensation or benefits to employees of certain industries for failure to provide (including those guaranteed by law) housing, utilities, etc.;
13. Family allowances that the employer pays directly and on a regular basis (family allowances received under the social security system are not considered part of earnings);
– – –
14. Wages saved (at the place of main work) for seconded workers (in the case when wages are saved in full or in part);
15. Remuneration for the labor of skilled workers, managers, specialists of enterprises and organizations (released or not released from their main job) involved in the training, retraining and advanced training of workers, for management field trip pupils and students;
16. Payment for the production of products (works, services) recognized as defective through no fault of the employee;
17. Remuneration of students of higher educational institutions and students of colleges and vocational schools undergoing work practice at the enterprise, as well as remuneration of students of general education schools during the period of vocational guidance;
18. Payment of the difference in salaries to employees employed from other enterprises and organizations, while maintaining the size of the official salary at the previous place of work for a certain period, as well as during temporary substitution;
19. Amounts accrued for the work performed by persons involved in work at the enterprise in accordance with special agreements with organizations (for the representation of labor force) both issued directly to these persons and to the listed organizations;
20. Remuneration of labor of persons employed concurrently from other enterprises, institutions, organizations;
21. The item was canceled according to the order of the NBS No. 44 dated 06/08/06 Main group 2 - Remuneration for unworked time (in cash).
2.1. Annual leave and other paid holidays, including seniority leave.
2.2. Public holidays and other public holidays.
2.3. Other unworked but paid time.
– – –
22. Payment for annual and additional holidays, including leave for long service;
23. Payment for additionally provided under the collective agreement (in excess of those provided for by law) vacations for employees; including women raising children;
24. Direct payment by employers for the travel of employees to the venue annual leave and other types of holidays and back;
25. State and other generally recognized holidays;
26. Payment for preferential hours for young workers (teenagers);
27. Payment in accordance with applicable law study holidays provided to workers and employees who successfully study in colleges, evening and correspondence higher educational institutions, in correspondence doctoral studies, in evening (shift) vocational schools, in evening (shift) and correspondence lyceums and general education schools, as well as applicants for doctoral studies;
28. Wages at the main place of work for workers, managers and specialists of enterprises and organizations during their training with a break from work in the system of advanced training and retraining of personnel;
29. Amounts paid to employees who are on leave at the initiative of the administration with partial pay;
30. Amounts paid to employees who are on vacation with the permission of the administration (for family reasons and other reasons);
31. Payments (guarantees) for the period of execution of state or public duties;
32. Additional payment to employees in case of temporary disability before actual earnings;
33. Direct payments to employees, compensating for the loss of earnings during illness or during a period of disability;
34. Payment to donor workers for the days of examination, blood donation and rest provided after each day of blood donation;
35. Payment for the time of forced absenteeism;
36. severance pay in cases of termination of the employment contract at the initiative of the administration due to the inconsistency of the employee with the work performed; in connection with conscription for military service and other circumstances - beyond the control of the parties (except for those specified in clause 60);
37. Other types of payments for hours not worked.
Main group 3 - Bonuses and cash rewards (in cash).
3.1. Bonuses for the year, season, quarter and other one-time bonuses;
3.2. Profit sharing bonuses;
3.3. Additional payments to vacation in excess of normal vacation amounts;
3.4. Other bonuses and cash rewards.
The main group 3 thus includes:
38. Remuneration based on the results of work for the year, season, quarter;
39. Bonuses paid out of special purpose funds and earmarked revenues;
40. Premiums received from participation in profits;
41. One-time incentives;
42. Financial compensation rise in the cost of food in canteens, buffets, dispensaries (produced irregularly);
43. Annual financial assistance in the form of additional payment for vacation;
44. Cash compensation for unused vacation;
45. Other bonuses and monetary rewards that are not of a regular nature, including a penalty for not paying wages on time (for each overdue day).
Note: Lump sum payments made by the employer to individual employees for technical innovations or suggestions for improving working methods, etc. are excluded both from the concept and from earnings statistics.
Main group 4 - Payments in kind.
4.1. Providing food and drinks;
4.2. Provision of fuel (coal, electricity, gas, etc.);
4.3. Estimated cost of free or subsidized housing;
4.4. Other payments in kind.
Payment in kind should be provided for in collective agreement (existing system wages at the enterprise) and includes mainly goods and services created in the production process.
Note: Payments in kind for the purposes of earnings statistics include only those payments in kind (in the form of food, drinks, fuel, free or subsidized housing, and similar items) that are given to workers on an individual basis and supplement their earnings.
Payments in kind should be valued either at cost (when goods and services are produced within the enterprise) or at purchase prices (when goods are purchased externally and distributed to employees). Where goods and services are provided to employees at subsidized prices, the value of the in-kind payments is determined as the difference between the full value of the goods and services (as shown above) and the amounts paid by the employees.
Wages in kind include:
46. The cost of products issued as payment in kind, gifts (bonuses in kind);
Note: Issued products on account of wages (due to the lack of cash at the enterprise) are not considered payment in kind and are not included in the amount of wages.
47. Providing free meals or meals at reduced prices directly to employees for themselves or dependents (except for special meals for certain categories of workers in cases provided for by law). However, if such benefits in kind are not paid directly to the worker, but are a subsidy to canteens, etc., allowing workers and their dependents to eat at reduced prices, then they are not part of earnings;
48. The cost of utilities, food, food provided free of charge to employees of certain sectors of the economy (including in accordance with the law);
49. The cost of energy resources (coal, electricity, gas, etc.) provided to employees free of charge or at reduced prices;
50. Expenses for payment provided to employees of enterprises, incl. in accordance with the legislation of free housing;
51. Expenses for paying for housing provided to employees, rent, place in a hostel;
52. The cost of benefits for the travel of employees of railway, air, river, road transport and urban electric transport in accordance with the law;
53. Benefits paid regularly and directly to employees to cover travel expenses (including travel tickets) to and from work; free transportation of employees to and from the place of work; (special routes, departmental transport);
54. The cost of items issued free of charge in accordance with the law (including uniforms and uniforms) remaining in personal permanent use or the amount of benefits in connection with their sale at reduced prices (except for items that employers are required to provide their employees so that the latter can do the job);
55. The average salary of employees as a whole for the enterprise is calculated by dividing the amounts accrued from the payroll fund (both in cash and in kind) of employees on the payroll (excluding the remuneration of external part-time workers) by the number of employees accepted for calculating the average salary.
Note:
When determining taxable income and other financial calculations carried out in order to control compliance with tax laws; when calculating the amount of insurance contributions to the Social Fund;
when calculating average salary in order to calculate a pension or allowance for medical leave and other various calculations, it is necessary to follow the instructions of the body to which these data are submitted (Ministry of Finance, Ministry of Labor, etc.).
PAYMENTS AND EXPENSES NOT RELATED TO SALARY
56. The cost of vouchers for workers and their children for treatment;
57. Insurance payments (contributions) paid by enterprises under contracts of personal and property insurance concluded by enterprises in favor of their employees;
58. The cost of interest waived by employers when giving their employees interest-free or concessional loans;
59. Severance payments to laid-off employees due to a reduction in the volume of work or a change in the nature of work (in the event of liquidation of an enterprise, reduction in the number of staff, etc., as well as dismissal due to an accident at work or a prolonged illness);
60. Amounts paid to laid-off workers for the period of employment;
61. Payment for the maintenance of children in preschool institutions at the expense of the enterprise;
62. Housing expenses ( Maintenance, cost of furniture, etc.);
63. Disability benefits due to industrial injuries(compensation for harm caused to employees by damage to health during the performance of their labor duties);
64. Expenses for paying for paid services of polyclinics under contracts concluded with health authorities for the provision of medical care to their employees;
65. Supplements to pensions, (material assistance and other payments), lump-sum benefits for retiring labor veterans;
66. Compensations paid in excess of the amounts established by law to women who are on parental leave until the child reaches the age determined by law;
67. Financial assistance provided to an employee in the event of certain events that are in no way related to the work performed by this employee (birth of a child, death, wedding, etc.);
68. Material assistance, subsidies provided to employees for construction, purchase of housing, improvement of living conditions, expenses for repayment of loans issued to employees for these purposes, etc.
69. Scholarships for students and students sent by enterprises, organizations to study in higher educational institutions and colleges, paid at the expense of the enterprise;
70. Accruals to the payroll fund for all types of social and medical insurance;
71. Travel expenses and other similar payments:
71.1. travel expenses during business trips within and in excess of the norms established by law; field allowance.
71.2. salary increments instead of daily allowances for each calendar day of stay at the places of work for employees of communications, railway, river, road transport and highways, enterprises of electrical networks and gas pipelines, permanent job which flows on the way or has a traveling character, as well as during business trips within the areas they serve.
71.3. allowances to wages instead of daily allowances, when sending employees of enterprises and organizations to perform installation, adjustment, construction, repair and restoration work.
71.4. allowances for wages for the mobile and traveling nature of work and for the rotational method of organizing work.
72. Reimbursement of expenses associated with the transfer, direction and employment in other areas;
73. Compensation for the use of private cars for business trips within and in excess of the norms established by law;
74. The cost of issued overalls, safety shoes and other personal protective equipment, soap and other detergents, neutralizing agents, milk and preventive nutrition or reimbursement of expenses of employees for the purchased overalls, special footwear and other personal protective equipment in case of non-issuance by the administration;
75. Social insurance benefits (temporary disability, pregnancy and childbirth, childbirth, childcare, for children of low-income families, etc.); compensation of earnings and other expenses in case of injury or other damage to the health of an employee and other payments from the social insurance fund, pension fund and other off-budget funds;
76. Income received by employees in the form of amounts accrued for payment on shares and contributions of members of the labor collective to the property of the enterprise (dividends, interest);
77. Products received on account of rent for land by owners of shares of equivalent land;
78. Products received as dividends by owners of property shares;
80. Special lump-sum payments made by the employer in favor of individual employees for technical innovations or proposals for improving working methods (remuneration for industrial property and rationalization proposals);
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