Payroll - what is it? List number of employees of the enterprise. Payroll calculation

2024 Author: Howard Calhoun | [email protected]. Last modified: 2024-01-17 18:37

Calculation of the headcount of an enterprise is one of the important reports submitted to government agencies. This is the compilation of statistical data, record keeping and similar elements, often not very clear to the common man. In any case, it is necessary to comply with the requirements of the laws, otherwise there will be problems with it. It should be remembered that not only the fact of filing a document is important, but also the correctness of its filling, timeliness, reflection of all changes and strict compliance with established standards.

Definition

Payroll is the number of all workers in any particular organization. This includes everyone, including those who work in different departments, other structural units, do their work at home, are accepted only for a certain time (season), and so on. Absolutely everything is indicated as whole numbers. For example, even the person who works only for one season, and not the whole year, the payroll of the enterprise will be considered as a unit, and not in the form of 0.25. The exception is those categories of employees who combine work, do not have an employment contract, or groupspersons working on the basis of a civil contract.

Basic provisions

The list of workers is required by absolutely any enterprise that has its own balance sheet. It should also refer unambiguously to legal persons. All information about various departments, teams, laboratories and similar structures that are part of the company is also submitted according to the same principles. It must be remembered that even if the department is not actually part of the company, but formally belongs to it, it must appear in the general report. The exception is those divisions that have their own balance sheet. Here already, at the request of the main structure, they can either provide the necessary information to the central office, or transfer it independently to the territorial statistical bodies.

The process of compiling a report is broken down by time. There are monthly, quarterly and annual varieties. In each of them, one should strictly adhere to the rule that the time period starts from the very first day of the period (even if it is a weekend, holiday, and so on) and also ends with the last date. For example, in the context of the year it will be from January 1 to December 31 without any exceptions. It is necessary to strictly adhere to the deadlines for submitting documents, otherwise an error may appear and a fine will be imposed.

Responsibility

As with absolutely any report that is sent to government agencies,when drawing up this document, the responsibility of key figures in the company should always be taken into account. This is a common practice aimed at maximizing the accuracy of the information provided in the report. So, the main culprits in the event of a discrepancy are the chief accountant and the head of the department (structures, divisions, and so on). The headcount drawn up by the employee is, of course, an important document, and it must be double-checked by responsible persons.

Report requirements

Without fail, a document for submission to government agencies must be drawn up in a strictly prescribed form. There are a huge number of varieties, and for each individual situation, you can choose the perfect one. This is the only way to accurately and correctly calculate the number of employees on the payroll. It is simply necessary to maintain the document flow in the manner prescribed by law. It should be remembered that any notes in the report card are allowed to be made solely on the basis of the original documents. For example, if an employee falls ill, you cannot make changes without sick leave or using a copy of it.

Another important element that is not known to everyone, but can greatly affect the final figures in the report, is the transfer of departments or employees between companies. In such a situation, a person (or unit) should be removed from the document only in the next period. The entry is made in the same way. The next point that also deserves attention is the error. If it was allowed and detected in a timely manner, it will be necessary to make changes both in the report in which the problem arose, and in all subsequent ones, where the numbers from the wrong document appeared.

Top headcount

This category includes absolutely all employees, regardless of how long they were hired, even if this period of time is only one day. Correctly compiled payroll is the key to successful reporting without problems and errors. It is also necessary to take into account those workers who, for whatever reason, are not present at the enterprise during a certain period of time.

Given the number of people who are required to be included in the report, and those who are not indicated in it, it is easier to list the latter. So, everyone who is not in the state, works part-time or in accordance with a certain agreement that this individual has concluded with one or another state organization should not appear in the document. Employees who actually belong to this company, but currently work for another company, provided that they do not receive a salary at their main place, are also not taken into account.

Separately, it should be said about the students. The payroll is a document about those who are currently working, but not about those who are being trained. That is, all potential employees who at the time of the report are being trained, internships or otherwise receive the necessary experience, are not included in the report. As soon as theywill be fully and officially hired, only then a note about them will appear in the corresponding document. And the last group of people who do not need to be reflected in the report are those who quit. Regardless of how this happened, from the date of termination of employment, the former employee is automatically removed from the list.

Average headcount

This figure is somewhat different from everything mentioned above. The average headcount is used to calculate labor productivity, average wages, turnover, permanence, turnover rate, and the like. It is not possible to do all this using the standard number, since it is taken into account for a specific date. In this case, the calculation is made for a certain period.

Next, consider how the average headcount is determined. The formula here is relatively simple, but it needs to be understood. So, the first thing you need is to correctly determine the number of days. There will be 30 or 31 of them, depending on the month (in the version of February - 29 or 28). Be sure to include any holidays and weekends in the calculation. Now we take the number of employees and divide it by the number obtained in the previous paragraph. It is important to consider that the number of employees on weekends will be identical to the same number for the previous working day. For example, on Friday there were 30 employees. As a calculation for Saturday, you also need to take the same 30 people. A similar situation will be in the event that the weekenddays 2 or more. That is, on Sunday there will also be 30 workers. It is very important to correctly select all those employees who are included in this list, as they differ from what the usual payroll requires. This requires special attention, because at this stage most of the errors occur.

Employees in the average headcount

Not included in the list are employees who are on maternity leave or adoption leave. Additional parental leave is also not taken into account. If an employee was sent to construction, installation, commissioning or harvesting, regardless of whether he is paid money for this at his main place of work, then he should also not appear on this list. It should be remembered that it must be included in the list of the enterprise where it was sent. Another category of workers who should also not appear on the list are disabled veterans of the Second World War. Separately, it should be said about those employees who do not work full-time. They need to be calculated exactly according to the time that was actually worked out. But those who work full-time, but at the same time perform their duties at home, still fit in as full-fledged units.

Even more original way is calculated the number of employees who work under a contract with the state. In such a situation, it is important to accurately and correctly determine what their average payroll will be. The formula in this case will be as follows: FZ / SZP \u003d SCH. Where WFP is the average wage of oneemployee. FZ - the wage fund of all persons employed under an agreement with state bodies. A SCH - the average number. That is, if in general all such employees received 100,000 rubles, and the salary of one employee is 20,000 rubles, then the number will be 100,000/20,000=5. And it doesn't matter that they actually worked 10 or 2.

Categories

All employees of the company are divided into two main groups according to the type of employment. This is another important parameter that is required in order to correctly calculate the payroll. One category is workers, and the other is employees. The first is many times more than the second. So it makes sense to indicate exactly those who are fewer, and all the rest will automatically fall into the category of workers. So, employees include all managers (both the entire enterprise and its individual divisions). This also includes chief accountants, engineers, economists, editors, researchers, electricians, and so on. These are persons falling under category 1 code (all employees are also further divided into 3 groups by codes). Ordinary engineers, accountants, mechanics, technicians, and so on already go under code 2, and secretaries, timekeepers, accountants and the like - category 3. All these data are necessary in order to correctly draw up the list of employees of the enterprise. This is not such an important element, however, if filled out incorrectly, it will also be considered an error.

Finishing and dismissal

In addition to all other parameters, the report implies a division by indicators of arrival and departure. That is, hiring and firing. In this case, they are taken into account in a slightly different way. If the arrival is signed according to the source where the new employee came from, then the departure is determined by the type of dismissal. Only by accurately understanding this moment, you can correctly draw up a report and determine the number of employees on the payroll. This may seem rather complicated, but for ease of perception, we present a conditional table below.

Separation by type of arrival and departure

Arrival	Departure
Graduates	Transfer to another organization
Transfer from another company	Expiration of contract
Organized set	Retirement, military service, study
Accepted by the enterprise (all others)	Virginary dismissal
	Dismissal due to absenteeism

You need to understand that there are certain exceptions here, which should also be taken into account. Without them, the correct payroll number of employees will not work. This, in turn, can lead to errors, pen alties, and so on. So, all persons who were previously engaged in non-core activities, and then weretransferred to the main one, are not included in this list as new arrivals. But those who used to be employees, and then became workers, are indicated in a separate column. The situation is similar with departure. In addition, it must be borne in mind that all absenteeism, even of an employee who has not yet been fired, is also indicated in a special paragraph.

On and payroll

These figures are quite different from each other. It is important not to confuse them and use only the correct indicators when calculating. So, the payroll number of employees is, as mentioned above, the number of employees employed in certain areas of the company's activities for a certain period. There are exceptions that are not included here, but there are not many of them. But under the turnout number they mean the number of workers who are required to be present at their place daily, for the corresponding period of time. Naturally, excluding weekends or holidays. That is, if there can be 100 employees according to the payroll, then there will be only 20 of them, since everyone else can work at home, be involved for a certain time or part-time, and so on.

Results

All of the above will help to compile a statistical report as correctly and efficiently as possible. As a rule, in most enterprises all processes have been worked out for a long time and the movements of workers that could cause difficulties in drawing up a document are also already familiar. In any case, if there is a controversial issue or arisesa situation that has not been encountered before, it is best to study the problem in advance and clarify the data than to make a mistake.