How to calculate the average number of employees in an organization

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

The average headcount in 2012 is necessary to calculate the number of employees with the subsequent obligation to submit reports in electronic or paper form and obtain or confirm the right to use the PSN, UTII or USN in 2013. This information is submitted to the tax authority no later than January 20 of each year according to the statistical reporting form “Information on the average number of employees for the previous calendar year” according to KND 1110018. For failure to provide information within the time limits established by law, a fine in the amount of 200 r is imposed on the organization

kill.

To the question: "How to calculate the average number of employees?" - the Decree of Rosstat of April 18, 2007 No. 34 as amended on October 3, 2008 will help answer. It is here that the formula for identifying the necessary data is given to facilitate your task. So, the average number of employees is the result of dividing the calculated number of employees for the required period by the amount of calendar days. Data must be obtained for each day of the year anddivide by 365 or 366 days depending on the days of the year, not including the following workers:

- external part-timers;

- GPA workers;

- employees called for military service;

- posted workers;

- women on maternity leave.

Those who work part-time should be counted according to hours worked. If the owners of the organization do not receive wages, then they will not be taken into account

when counting.

How to calculate the average number of employees according to documents? To do this, you need to take a time sheet, employment contracts, orders for transfer to another position, orders for business trips and orders for vacation. Find the total number minus the above categories of employees and divide by the sum of the calendar days of the year or month.

Many sole proprietors without employees are asked the ambiguous question of how to calculate the average headcount for them. There is no exact answer to this question. Someone says that you need to write 1, someone - 0. But there is one caveat: most forms with an indicator of 0 do not pass the check on the IFTS server, so it is better to determine the number of employees equal to 1. In the future, there will be fewer claims from the IFTS and there will be no pen alty due to late submission of the reporting form.

Some organizations prefer to count employees monthly,so as not to revise a large stack of documents at the end of the year. It is necessary to determine the payroll and divide by the number of calendar days of each month. At the end of the year, the days received are simply summed up, and a report form is filled out. This calculation approach has its advantages. If the organization goes into liquidation during the calendar year, it will be easier to obtain data for reporting on the number of employees. And how to calculate the average number of IP? Note that they are not required to submit this form to the tax authority upon liquidation. As you can see, everything ingenious is really simple.