The form “Information on the average number of employees” is filled in by the accountant of the enterprise in order to reflect statistical data, as well as for the calculation of taxes. It is the first report to be submitted at the beginning of each new year.
Information on the average number of employees: form, regulatory framework
According to Art. 80 of the Tax Code, this document is prepared and filed until January 20. A special standard form has been developed for accountants, in the columns of which it is required to enter the information received during the year.
The average number of employees (a sample of filling is proposed in the photo below) is calculated even when the company does not use wage labor.
To eliminate misunderstanding and clarifying issues, the Ministry of Finance published an explanatory letter. You can submit a report either in electronic or in paper form. An accountant working in an enterprise with a staff of up to one hundred people is allowed to choose the type of document submission at his discretion. If the number of employees exceeds this threshold, the document should be sent in electronic form.
Administrative responsibility
The accountant needs to carefully read the rules for filling out the form “Information on the average number of employees”. The form, the form of which is presented above, is a mandatory report, and its late submission threatens the company with a fine. Despite the small amount of recovery, delays should not be allowed. In the event that the tax service does not receive information about the average number of employees (the form can be seen in the photo above), its employees have the right to recalculate taxes and refuse to provide any benefits to the company. They may require additional taxes, penalties and interest. In this case, the accountant will still need to work hard to compile reports on the average number of employees for the year and submit the missing document. Thus, the most rational is the timely consolidation of all data and filling out the report.
How to calculate the average number of employees for the year?
Various automated systems for personnel accounting make life easier for large enterprises. These programs themselves calculate all indicators and enter into reports.
Accountants of small firms are forced to do this work on their own. The basis for calculating the average number becomes the daily accounting of the headcount. These figures should correspond to those given in the time sheets.
Information about who was hired, fired, transferred to another position, sent on vacation or on sick leave is also important. All this data is obtained from orders, personal cards of employees, payrolls or other working documents.
The list of categories of workers that must be taken into account when calculating the HSS
In order to receive and transmit reliable tax information to the tax accountant includes in the calculation of the following employees:
- People who came to the workplace.
- Those who were not in connection with specific circumstances.
- Employees on a business trip (if they continue to pay salaries).
- Ill workers who have sick leave.
- Workers who were engaged in the performance of state or municipal duties.
- Full-time and part-time workers.
- Beginners undergoing a probationary period.
A sample of filling in the information on the average number of employees (HSS) can significantly speed up the process of compiling a report. The order of Rosstat offers a formula for calculating the desired indicator for the year:
SSC (annual) = SSC (January) + SSC (February) + ... + SSC (December) / 12
In the event that the company has not been operating since January, the total amount of the net income is still divided by 12.
Monthly rate
Another counting principle is used to calculate the HSS for one month:
SSC (monthly) = SSC (employees who worked full days) + SSC (employees who worked part-time).
To find out how many people are busy throughout the day, the next calculations should be made:
SST (full time) = SST (on the first day of the month) + SST (on the second day) + ... + SST (on the last day) / 28 (29, 30, 31). You need to divide by the number of days in a month.
How to calculate the average number of employees per quarter:
SSC (quarterly) = SSC (first month of the quarter) + SSC (second month) + SSC (third month) / 3
The last indicator (quarterly) may require extra-budgetary funds.
Who is taken into account when calculating the HSS
In order to correctly calculate the indicators, the accountant must use data on employees accepted under labor contracts, those who work on a permanent or temporary basis, as well as those hired for seasonal work. Be sure to take into account people who are in the workplace, and those who are absent. Those who are issued at the same time on the basis of labor and civil law contracts are considered one employee.
SSH weekend count on the previous days.
What to do with part-time employees?
The sample of filling in the information on the average number of employees shown at the beginning of the article contains only one figure (10) in the column with the same name. All employees involved in the labor process at a particular enterprise are taken into account here. If it’s more or less clear with people working full time, then there can be difficulties in counting employees of another category.
SST for a month (part-time employees) = number of man-hours per month or length of a working day for this category of workers / number of days worked.
In this case, the usual length of the working day (for a five-day week) will be:
- If worked 36 hours / week - 7.2 hours.
- At 24 hours / week - 4.8 hours.
Part-time is obligatory for persons under 18 years of age, women who are breast-feeding, disabled, workers in hazardous work.
In the case where the SSC is a fractional indicator, it is rounded according to the mathematical rules: if the digit after the decimal point is less than five, it is rounded to the previous unit, if more - to the next.
In order to eliminate errors in the future and make it easier for yourself, it’s worthwhile to leave the calculations once done and use them as a model for filling in information about the average number of employees.
Employees who are not taken into account when calculating the HSS
There are employees who cannot be included in the composition of the staff when compiling a report on HSS. Among them:
- Workers involved in homework.
- People performing a special task in their specialty (for example, abroad, without preserving the RFP).
- Employees taking advanced training courses.
- Those who are temporarily at this enterprise, but are listed on another.
- Students who practice in this organization.
- Workers sent on vacation or on weekends.
- Women on maternity leave.
- Employees hired to replace other employees.
- Employees serving as citizens of another state.
Let's talk about external and internal part-timers
External part-timers are those people who are part of the staff of several enterprises. In fact, they are listed as employees of one organization, while in others they can perform some kind of work. At the same time, their working day at other companies will be incomplete (about four hours a day). Their participation in the calculation of the HSS is calculated using the formula (it is given in the next paragraph).
Internal part-time employees are employees of a particular company, performing not only their direct duties, but also additional work. To correctly calculate the FSS, the accountant takes into account the number of hours worked by them.
Calculation of SSN external part-timers
It should summarize the calendar days and the number of employees during this period. Next, determine the MSS of people who were not at the enterprise on working days. Thus, they get the total number of employees who are not fully employed in a given period.
It will be easier for an accountant to work if he compiles for himself a sample of filling in information about the average number of employees and uses it as a template.