Organizations and entrepreneurs should be aware of the average number of employees for calculating taxes, for determining contributions for the Pension Fund, for reporting to the Social Insurance Fund. This information must be submitted to the tax inspectorate no later than January 21, 2013. To do this, by order of the Federal Tax Service, a special No. 1T form was approved, the average number of employees for which can be provided both on paper and in electronic form (for companies with an average number of employees more than 100 people.)
Companies that have separate divisions must send the completed form to the territorial statistical authorities both for the parent organization and separately for all divisions. And the report to be submitted to the tax office should be completed as a whole for the enterprise.
The average number of employees: calculation formula
At the first stage, the number of employees who work full time is determined. This data is obtained by dividing the amount of the payroll composition of employees in each calendar month by the number of all days. This list should include all employees drawn up by employment contracts. Moreover, in the calculations take into account both actually working and absent workers. This rule has two exceptions. The average number does not include women who are on vacation and caring for and giving birth to a child, and workers who have gone on study unpaid leave.
The calculation also does not take into account employees who work under concluded civil law contracts. However, if a civil law and labor contract is concluded with the employee at the same time , it should be included in the calculations and taken into account as one person. It should be noted that the average number of employees for holidays and weekends is equal to the value of the previous working day.
At the second stage, the number of workers who work part-time under labor contracts is calculated. They are taken into account in proportion to the time they worked. For this, the total amount of man-hours worked in the reporting month is divided by the length of the working day, which is determined based on the length of the working week established at the enterprise. For example, with a 36-hour five-day week, the day will be 7.2 hours, with the 40th — 8 hours.
The result is then divided by the total volume of working days for the reporting month.
In the third step, the annual average number of employees is calculated. For this, the sum of the results obtained in the first and second stages of the calculations is divided into 12 months. It must be borne in mind that even those organizations that have not worked for a whole year share this coefficient.
The non-integer numbers obtained as a result of calculations are subject to rounding according to the general rule: when the value is more than half the unit, round to a larger integer, otherwise to a smaller one.
If the company does not submit a report on the number or submits false information, then it faces a fine of 200 rubles, the head of the organization or chief accountant may be punished with 500 rubles. However, the main danger of failure to provide information is not a fine, especially since its size is scanty. It turns out that in the absence of information on the average number of employees, tax authorities can cancel various benefits and then recalculate taxes. As a result, additional charges will be made and fines and penalties collected.
It should be noted that even after a fine , the organization’s officials will nevertheless be required to submit a report on the number of employees.