The payroll: what is it and how to find it?

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Such a concept as the number of payroll, most often found in the preparation of reports. In fact, the enterprise itself does not really need such data, because there is always the opportunity to raise information from the timesheets and clarify controversial points. But for statistical authorities, all this is extremely important. Based on the data obtained from all enterprises in the region or country, it is possible to make further development forecasts with varying degrees of probability. In addition, it helps to identify problems in the economy, keep statistics on the officially employed population, and so on.

In general, the report plays an important role, and that is why quite serious requirements are put forward for its completion, correctness of data, compliance with all norms and requirements. For example, if you miss the deadline for the delivery of payroll, there is a high probability that the company will have to pay a fine. The same is true in case of entering incorrect data, only in such a situation it will be necessary to correct not only one document, but also all subsequent ones in which the numbers from the incorrect report were used. In general, it is better to treat the problem as responsibly as possible.

The payroll of the organization's employees

This concept refers to the number of employees of a particularanother company. It must be remembered that all data can be indicated exclusively as whole numbers, fractions and the like are not allowed. The list includes almost all categories of employees, including those who work at home, hired for one season, and so on. There are also certain exceptions, which will be discussed in more detail below. In any case, the headcount is calculated quite simply, you just need to take all the employees who are officially in one way or another in the state on the date of the report, and exclude those who do not fall under this category. For example, there is a company that employs 100 people. Of these, 10 work from home, another 20 are seasonal employees, and 5 people do not have a contract at all. The total number for the report will be 95 people. All homeworkers and temporary workers will be included in the report, but people without employment contracts are no longer included here.

Who is in it

The payroll includes all employees, even those who work just one day or literally leave tomorrow. But it is necessary to exclude from the list of employees who do not appear in any way in the state of the enterprise, as well as persons performing their duties in accordance with an agreement that was concluded with state bodies. It is also necessary to remove employees working part-time. They are taken into account at the enterprise, which is considered the main one for them. For example, if a person initially applied for a job at company A, and then decided to also perform certain functions atenterprise "B", then it will be taken into account only in "A". In addition, in some cases there are employees who are registered in one place, but actually work in another. If at the same time they do not receive wages at their main job, then they should also not be taken into account. Persons undergoing an internship, receiving a second education, attending advanced training courses, and so on, if they are on unpaid leave, are also not included in the list. And lastly, everyone who quit is not taken into account.

And now let's look at a simple example of how to calculate the payroll, taking into account all of the above. The formula will be something like this: MF \u003d OS + ND + SS - BD - DG - SV - U - SW. Where SC - payroll, OS - ordinary employees, ND - homeworkers, SS - seasonal employees, DB - working without a contract, DG - performing duties under an agreement with the state, CB - combining, U - students, and HC - dismissed. That is, a total of 100 people work at the proposed enterprise. Of these, homeworkers - 10. Seasonal employees - 5. Workers without a contract in general - 1. Those who have entered into an agreement with the state - 5. Combined - 3. Currently studying - 2. Resigned - 1. The total number of the payroll will be calculated so: 10 + 5 is the number of homeworkers and seasonal workers. It turns out 15. 1 + 5 + 3 + 2 + 1=12 - this is the number of those who are not taken into account. So, based on 100 people, we get 100 - 12=88 people. We do not calculate the first two categories from them, as they are included in the list.

What is the difference between the average headcount

Unlike the standard version, the average version of the list of employees is already more difficult to understand. But due to the fact that it is used to determine the average salary, turnover rate, turnover, labor productivity and the like, it means even more. From the point of view of the rules, the punishment for errors in both options is the same, but it is much easier to make them when the average number of the payroll is calculated. The main difference is the period for which the accounting is made. So, if in the first case a specific date is indicated, then in the variant with average indicators, a specific period plays the main role. Usually they take a period from the first day of the month to the last day, regardless of the number of days off, holidays, and so on.

Accounting for employees while the company is not working is quite simple: you should take the last working day preceding weekends or holidays, and indicate the number in accordance with it. For example, a holiday falls on a Monday. Before that, there are two days off - Saturday and Sunday. For all these three days, the calculation is carried out as for Friday - the previous business day.

But that's only part of the problem. It is much more difficult to figure out who should be included in this list and who should not. In contrast to how the usual headcount is calculated, its average variation has a lot more features.

Composition

As in the simple variation, there are a certain number of workers who are not required to appear in the general list. So, if a woman is on maternity leave or has taken a vacation to adopt a baby, then she is not included in the list. The situation is similar when a person takes care of a child. These are the most common problems and cause the most errors.

Among other things, people who are sent to agricultural work or who are engaged in setting up equipment, erecting structures, or performing any similar actions in another company, the organization should not include in the average headcount. It does not matter where and how they receive their wages. Particular attention should be paid to the company for the benefit of which such an employee works. It is she who is obliged to include him in the list, since a person cannot simply disappear.

As in the situation with a simple population, the list should not include people who are studying at the time of the report (more precisely, those who were studying during the period for which this document is being drawn up). But here you need to understand whether they receive a salary for this training or not. If they do, then you still need to include them. For example, a certain employee was sent from the enterprise to receive a second higher education. For the period of study leave, the company continues to pay him money, as it understands that the more qualified the specialist becomes, the more useful he will bring. Such a person is included in the list. And if a person decides to get this education on his owninitiative and the knowledge that he will have, the company does not need, then he will not be paid. And include in the list - too.

The last of the groups, which will also never appear on the list, are veterans of the Great Patriotic War. But it was all pretty simple too. Next will be more interesting. There are groups of workers that are taken into account in the list, but, as it were, not completely. First of all, they include citizens who perform their functions part-time. They should be counted in the list in proportion to the hours worked. That is, the number of hours for the specified period when such a person was engaged in work is taken. Then they are divided by the average working time. For example, a person worked 80 hours in a month. Divide by the duration of the working day - 8 hours and get 10 days of work. It should be remembered that homeworkers are still counted in full. They can work less or more, but they will still fulfill their plan.

Calculation

The most difficult thing is to determine exactly how to account for all workers who perform their functions in accordance with the contract they have concluded with government agencies. Here you need to understand not the number of such employees, but their wages. You can determine the headcount of an average sample by calculating the average salary of an ordinary person in a company engaged in similar activities. Next, you should take the entire amount that a group of people with state contracts receives per month, and divide the latter by the former. For example, there are 10 people whoreceived 100 thousand rubles for a month of work. The average salary in the same area is 20 thousand rubles. We divide 100 by 20, we get 5. That is how many people need to be indicated in the report. Attention! Not 10, but 5!

Group by category

The next important item of the report is the categories. There are essentially two of them - workers and employees. But here the employees, in turn, are divided into three more subgroups. In principle, the difference is not fundamental and is needed only for the report, but still. Due to the fact that employees as such are easier to describe and understand who exactly should be included here, we will focus on them. By default, everyone who is not an employee is a worker.

So, the third subgroup includes clerks, secretaries, accountants and similar positions. The second consists of engineers, accountants, economists and so on. And the first subgroup is the management team. Chief accountant, head of an enterprise, department or structural unit, chief economist, and so on. It is quite logical that the transition from one group to another can be carried out quite freely, the main thing is that the qualifications of the employee are sufficient. In some cases, workers receive significantly more than employees, so this division also has little effect on wages.

Report Information

There is a strict form according to which the payroll must be accounted for. Any discrepancies with it are unacceptable. In addition, all data entered in the report must be somethingconfirmed by: orders, sick leave, vacation applications, and so on. Moreover, you can only take originals, because otherwise a mistake is possible, which threatens with a fine.

Separately, it is necessary to take into account the possibility, which mainly happens in large enterprises - the reorganization, creation or disbandment of departments. In such a situation, all the changes made should appear in the report not immediately, but in the next period.

Another important point is mistakes. It is clear that all people can do them. The main thing is to report it in time and fix the problem. But here it is in the interests of the enterprise to detect such a fact in a timely manner, because if an error is found after a long time, then absolutely all the documentation will have to be corrected. That is, everything that has been done since the wrong report was made.

Responsibility for drafting

The headcount can be compiled by both management staff and ordinary, ordinary employees. It is important to remember that the head of the department / division / enterprise and the chief accountant still remain responsible for it. Later, after they have been punished by state bodies, they can fine the offending employee on their own. But he is not directly responsible.

Peculiarities of arrival and departure

Separately, it should be said about the features of accounting for hiring and dismissal. These are the variables that characterize the headcount. The headcount, in turn,also takes into account all the specified parameters. There is even a whole division into groups that are included in different paragraphs. So, if a person arrives in an organization, then the fundamental factor is where he came from. Allocate those people who were arranged by distribution from an educational institution, transferred from another organization, got into the state by organized recruitment, or were chosen by the enterprise on its own (that is, the majority). Dismissal, or departure, is also divided into categories. There is the option of transferring to another organization, expiration of the contract, retirement, sending to the army or to study, dismissal at the request of an employee or absenteeism.

Summary

In general, all calculations and a general understanding of the problem are not particularly difficult. The main thing is to delve into all the features, to understand who and when it is necessary and possible to take into account, and who not, and so on. In the overwhelming majority of cases, enterprises operate in the same mode, and all possible situations either occur constantly, or have already been, and the system has been worked out. You just need to get used to a certain list of problems.