Average headcount and average headcount: difference. Average population
Indicators of the average number of employees are required quite often. For example, when calculating the economic parameters of activities or when compiling reports. In order to determine them, you should use the formula, which will be discussed below.
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What it is
The average number of employees is the number of employees who, in a certain period of time, carry out labor activity on the this enterprise. Most often, the periods are divided into a year, a quarter and a month. But some reports may require six months or several months of data.
The calculation of the average number takes into account all employees: those registered under labor and civil law contracts (GPA), part-time workers whose main place of employment is another enterprise.
This concept should not be confused with the average number. In the latter case, only employees with whom labor contracts are concluded are taken into account. That is, this meaning is narrower.
- those on maternity leave, except for those who work at home;
- entrepreneurs with whom a contract has been concluded for the performance of certain work;
- those on leave without pay, entering universities and colleges or passing exams;
- founders of organizations that are not paid wages;
- lawyers;
- workers under an apprenticeship or other special contract (prisoners, military personnel, etc.);
- transferred to another organization or sent for execution job duties abroad without saving salary.
When is Counting Necessary?
Information on the number of employees is submitted to the tax authorities by each employer. Based on these data, the taxation procedure is carried out, the right to benefits is determined.
The calculation of the average number of employees is necessary in the following situations:
- For entrepreneurs and companies applying or wishing to switch to the simplified tax system (simplified taxation system). This is possible only if the average number of employees per year does not exceed one hundred people.
- For entrepreneurs and companies that have switched or wish to apply UTII (single tax on imputed income). If for a quarter the average number exceeds one hundred people, the right to UTII will be lost.
- For entrepreneurs and companies using PNS (patent system). It is possible to work on a patent if the number of employees is not more than 15 people.
- For entrepreneurs and companies with some benefits. For example, if they are engaged in IT, they pay insurance premiums at lower rates. But only those of them in which the average number of employees did not exceed seven people in the nine months of the past year.
The average headcount reflects the size of the organization's staff and is used to determine the need for additional staff and determine the performance of the existing one.
It is necessary to calculate the indicator to fill out the reporting form P-4, the quarterly form of PM, to check the organization's compliance with the criteria for small and medium-sized businesses.
How to do it
To calculate the average number of employees, one should be guided by the Order of Rosstat. This indicator can be determined by first calculating the average number of employees, the number of part-time workers and workers according to the GPA of workers.
If at the enterprise all the personnel have concluded employment contracts, and other persons are not involved in the state, then the average and average number will be the same.
The average headcount (SCH) for a month is equal to the sum of the number of employees registered according to employment contract(HRO, payroll, determined on the basis of daily accounting), including weekends and holidays, divided by the number of days in a month (NR can be 28, 29, 30 or 31).
Formula for calculation:
SCH = SCH: BH
Based on this:
Quarterly AMS = (January AMS + February AMS + March AMS): 3.
Annual AMS = (AMS for January + AMS for February + AMS for March, etc.) : 12.
The average headcount is expressed in whole units. Digits greater than five after the decimal point are rounded to general rule up to an integer.
Part-time employees are counted according to the time they have worked. For example, a specialist with a five-day working week every day instead of eight hours works only five.
Therefore, at the same time, the ACV for the day will be equal to:
5: 8 = 0.6 (people)
Workers who are legally entitled to a shorter work week are counted as whole units. These are minors, disabled people, pregnant women, etc.
Important: the payroll includes all employees with employment contracts, and the average headcount excludes employees on leave for BIR and caring for the baby.
The average number of part-time workers (AMN) is calculated in the same way as the AMT of part-time employees. First you need to find out the number of man-days worked by employees.
To do this, you need to divide the number of hours worked by the length of the working day.
After that, the number of external part-time workers per month is already calculated by dividing the man-days worked by the staff by the number of days in the month.
Similarly, the SSC is used to calculate the number of employees working according to the GPA. Their average number (SCHGPD) is determined by adding up for the entire reporting period and divided by the number of days in this period. Every day they are counted as whole units.
The average number of employees according to the GPA does not include: staff members who have entered into a civil law contract in order to avoid duplication; individual entrepreneurs; persons who have entered into an agreement on the transfer of property rights.
By calculating these indicators, you can determine the average number (AN) of employees for the year, quarter, month or other time by adding all three indicators:
MF \u003d SSCH + SHVS + SHGPD
How to write a report
This year, it is necessary to submit a new P-4 report form to the statistics department for a report on the number of employees and their wages. It is necessary to fill it out for most organizations and enterprises, as well as individual entrepreneurs.
If there are less than 15 employees in the company, then the report is submitted every quarter until the 15th day of the next month. And if from 15 and more, then every month.
For violation of the deadlines or failure to provide a document, a fine of up to 70 thousand rubles may threaten.
Filling out should begin with the name of the organization and its address. Then enter the OKPO code.
After that, you need to enter information in the columns of the tabular part:
- A - type of activity (for each type a separate line);
- B - number in order;
- B - OKVED code corresponding to the type of activity;
- 1 - average number of personnel;
- from 2 to 4 - breakdown of the number of employees by category: without combination, with combination, working according to the GPA;
- 5 and 6 - the number of man-hours for employees with an employment contract and part-time workers;
- 7 - the amount of salary and other charges;
- from 8 to 10 - breakdown of wages by category of workers;
- 11 - social payments.
The document should not indicate the amount of insurance premiums, hospital and travel allowances, funds for payment for injuries received at work.
So, the average number of employees consists of the average number of employees, the number of external part-time workers and employees who have concluded the GPA. Having the necessary information, it will not be difficult to calculate it.
For statistics and reporting in tax office Russian enterprises and organizations require an annual calculation of the average number of employees. For the purposes of competent personnel management, a slightly different indicator is used - the number of employees on average per year. Let's take a look at both of these.
Average number per year
Rosstat Order No. 379 dated August 2, 2016 approved report form No. 1-T "Information on the number and wages of employees", which reflects, among other things, the indicator of the average number of employees for the year.
As follows from paragraph 8 of the Guidelines for Completing this Statistical Form, average headcount employees for the year is the sum of the number of employees for all months of the reporting year, divided by twelve.
When calculating the indicator of the average headcount, in particular, the following are taken into account:
- actually came to work, regardless of whether they worked or not due to downtime;
- working on business trips;
- disabled, not showing up for work;
- on trial, etc.
It is important to note that external part-time workers, persons on study leave, women on maternity leave, as well as those caring for a child, are not taken into account in this calculation.
Consider an example.
The monthly average is:
- January - 345;
- February - 342;
- March - 345;
- April - 344;
- May - 345;
- June - 342;
- July - 342;
- August - 341;
- September - 348;
- October - 350;
- November - 351;
- December - 352.
The average number for the year will be: (345 + 342 + 345 + 344 + 345 + 342 + 342 + 341 + 348 + 350 + 351 + 352) / 12 = 346.
Thus, the statistical indicator of the average headcount for the year in this case is 346 people.
In addition to statistics, this indicator is also used for information submitted to the tax office.
The information submission form is contained in the appendix to the Order tax service dated March 29, 2007.
The specified information must be submitted:
- organizations, regardless of whether they involved hired labor or not;
- entrepreneurs registered not in the current, but in previous years in case of hired labor.
Thus, the indicator of the average headcount is used for reporting for the past year.
For planning for the next year, the indicator "average annual number" is used. Its calculation includes more data than the average headcount. We will consider the formula for calculating the corresponding number below.
Average annual number of employees. Calculation formula
The number of employees of the enterprise for the specified indicator is calculated by the formula:
NFR \u003d NNG + ((Pr * month) / 12) - ((Uv * month) / 12),
CHR - average annual number of employees;
CNG - the number of employees of the enterprise at the beginning of the year;
Pr - the number of hired workers;
month - the number of full months of work (non-work) of hired (fired) employees from the moment of employment until the end of the year for which the calculation is made;
Uv - the number of laid-off workers.
An example of calculating the average annual number of workers:
In July, 3 people were hired, in October 1 person was fired. The number of employees at the beginning of the year is 60 people.
NHR = 60 + ((3 * 5) / 12) - (1 * 3 / 12) = 61
Therefore, in the case under consideration, the average annual indicator of the number of employees is sixty-one.
This indicator gives an idea of the structure of the average annual number of employees employed in the economy of the enterprise.
Order No. 428 of October 28, 2013 Rosstat approved Instructions for filling out forms statistical observation(hereinafter referred to as the Instructions), which guide the calculation of the average number of employees in 2014. These Instructions must be applied when filling out a new form to the Pension Fund of the Russian Federation, as well as when filling out the form for 2014. Consider the procedure for calculating the average headcount, how to determine the period and what rules to calculate it.
- We find the payroll for each calendar day in the month.
- We calculate the average number for the month.
- We calculate the average headcount for the quarter.
- We calculate the average headcount for half a year, 9 months or a year.
The formula for calculating the payroll
The list number of employees is determined for each calendar day of the month. Each employee is defined as a whole unit.
The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work one day or more, as well as working owners of organizations who received wages in this organization.
The list of employees who are taken into account when calculating the headcount is defined in clause 79 of the Instructions. It includes:
1) actually arrived at work, as well as absent due to downtime;
2) who were on business trips, if they are retained in this organization, including employees who were on short-term business trips abroad;
3) missing as a result;
4) absent in connection with the performance of state or public duties;
5) employed on a part-time or part-time work week, as well as those employed at half the rate (salary) in accordance with an employment contract or staffing table;
6) hired with a probationary period;
7) employees who have concluded an employment contract with an organization on the performance of work at home by personal labor (homeworkers);
8) sent away from work to educational institutions for advanced training or acquisition new profession(specialties), if they retain their wages;
9) students and students educational institutions working in organizations during the period industrial practice if they are enrolled in jobs (positions);
13) who had a day off according to the work schedule of the organization, as well as for processing time with a summarized accounting of working time;
14) who received a day of rest for work (non-working) days;
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Every year, no later than January 20, LLCs and individual entrepreneurs must submit information on the average number of employees for the previous year. Moreover, individual entrepreneurs submit this report only if there are employees in the state, and legal entities- regardless of the availability of staff. In addition, no later than the 20th day of the month following the one when the organization was created, must be submitted.
We count the payroll for the month
How to calculate the average number of employees for one month? Here is the calculation formula from the Instructions of Rosstat: “The average number of employees per month is calculated by summing the payroll for each calendar day, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days. The number of employees for the weekend and holidays is recognized as equal to the one that was on the previous working day.
Important: there are two categories of employees, which, although they are taken into account in the headcount, are not included in the calculation of the average headcount. These are women who are on maternity and parental leave, as well as those who have taken additional unpaid leave to study or enter educational institutions.
Here is a calculation of the average number of employees:
At the end of December, the average number was 10 people. After the New Year holidays from January 11, another 15 people were hired, and on January 30, 5 people left. Total:
- from 1 to 10 January - 10 people.
- from 11 to 29 January - 25 people
- from 30 to 31 January - 20 people
We consider: (10 days * 10 people = 100) + (19 days * 25 people = 475) + (2 days * 20 people = 40) = 615/31 days = 19.8. We round up to whole units, we get - 20 people.
To calculate the average number of employees for a month with several working days, you need to apply a different algorithm. For example, an LLC was registered on March 10, 2018, 25 people were hired under an employment contract, and the payroll did not change until the end of March. How to be in this case?
The Instructions provide the following formula: “The average number of employees in organizations that worked for an incomplete month is determined by dividing the sum of the number of payroll for all days of work in the reporting month, including weekends and holidays (non-working) days for the period of work by the total number of calendar days in the reporting month."
We determine the amount of staff from March 10 to March 31: 22 days * 25 people = 550. Despite the fact that only 22 days have been worked, we divide the amount by the total number of calendar days in March, i.e. 31. We get 550/31 = 17.74, rounded up to 18 people.
Calculation of NFR for the reporting period
How to calculate the average headcount for a year or another reporting period? In the reporting for the tax inspectorate, the SFR is compiled at the end of the year, and to fill out the 4-FSS form, the necessary periods are a quarter, six months, nine months and a year.
If the year has been worked out completely, then the calculation rule is as follows: (TFR for January + TFR for February + ... + TFR for December) divided by 12, the resulting total is rounded up to whole units. Let's take a simple example:
The payroll of the enterprise for 2018 changed slightly:
- January - March: 35 people;
- April - May: 33 people;
- June - December: 40 people
Let's calculate the average for the year: (3 * 35 = 105) + (2 * 33 = 66) + (7 * 40 = 280) = 451/12, total - 37.58, rounded up to 38 people.
If the year has not been fully worked out, then the calculation is carried out similarly to the same for an incomplete month: regardless of the number of months worked, the amount of the CFR is divided by 12. From the Instructions of Rosstat: “If the organization worked for an incomplete year, then the average number of employees for the year is determined by summing the average number of employees for all months of work and dividing the amount received by 12.
Suppose an enterprise with a seasonal nature of activity worked out only five months in a year, the monthly PFR was:
- April - 320;
- May - 690;
- June - 780;
- July - 820;
- August - 280.
We consider: 320 + 690 + 780 + 820 + 280 = 2890/12. We get that average is equal to 241 people.
Similarly, the calculation is made for any other reporting period. If you need a report for the quarter, then you need to add up the NPV for each month of real activity and divide the amount received by 3. To calculate for half a year or nine months, the amount received is divided by 6 or 9, respectively.
Accounting for part-time work
In the examples given, we have shown how to calculate the payroll for full-time employees. But what if they are busy part-time or a week? Again we turn to the Instructions: “Persons who worked part-time working time are taken into account in proportion to the hours worked.
For this you need:
- Find out the number of man-hours worked by all employees employed part time.
- Divide the result by the length of the working day, based on established norms, this will be the number of person-days for part-time workers for a given month.
- Now the indicator of man-days must be divided by the number of working days according to the calendar of the reporting month.
For example, in Alpha LLC, one employee is busy for 4 hours a day, and the second - for 3 hours. In June 2018 (21 working days), they worked together 147 hours (4 hours × 21 days) + (3 hours × 21 days)). The number of man-days with a 40-hour week for them in June is 18.37 (147/8). It remains to divide 18.37 by 21 working days in June, we get 0.875, rounded up to 1.
If you have full-time and part-time employees, then to get the total average headcount for the year, you need to add up their TFR for each month separately, divide the result by 12 months and round up.
What are the deadlines for submitting the average number to the tax office of companies that have just registered and companies that are already operating.
The main indicators of the company's activity include information on the average number of employees. This calculation is made either by an accountant or an employee of the personnel department. The headcount is necessary when preparing reports to the Pension Fund, tax, Rosstat, IFTS, etc. In addition, at the beginning of each year, business entities must submit a report. Consider how to calculate the average number of employees.
Who should provide information on the average number of employees
The average headcount is an indicator of the number of employees of the company who were employed in it, calculated on average over a certain period.
According to the current norms of the law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.
A report on the average headcount must also be sent to newly registered entities. For them, the law provides for a special period - no later than the 20th day of the month following the month of registration of the company in the tax office. They also submit this report together with everyone in certain deadlines. This means that the average headcount for newly created organizations is presented twice.
These data are necessary when calculating taxes, other indicators, for example, the size of the average monthly wages. In addition, the average headcount is a criterion that distinguishes between economic entities when they submit reports to the tax and non-budgetary funds.
Important! Individual entrepreneurs who do not have employees are exempted from submitting these reports starting from 01/01/2014.
Where to submit and how to send reports
Existing regulations determine that the average number should be surrendered individual entrepreneurs at the place of their registration, that is, residence, and organizations - at the location. If the firm has structural units, then it should report in general for all employees, including those employed in branches and separate departments.
This report can be filled out manually or using specialized programs and Internet services.
You can submit it to the tax office:
- By directly handing a paper document to the inspector - two forms must be submitted, on one of them the responsible person puts a mark on receipt and returns it to the company representative
- By the method of sending a report on paper by mail with a list of attachments
- By using electronic document management- for this, the company must have an EDS and an EDI program
Depending on the region where the company is located, the IFTS may ask you to submit an electronic copy of it along with a paper document.
Deadlines for submitting the report on the average headcount
Once again, we note that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:
How to calculate the average number of employees
The calculation of this indicator must be approached responsibly due to the importance it has for the inspection bodies. When calculating it, it is necessary to use the data of the timesheet for recording work time, orders for the hiring and dismissal of company employees, granting vacations, etc.
Many specialized programs, if you enter all the necessary data into them, the average number can be calculated automatically. But it is still desirable for a company specialist to know the methodology for calculating this indicator.
Determination of the number for each day in a month
First you need to find out the number of full-time employees in the company. On working days, this value is equal to the number of people with whom you are subscribed labor agreements, including those who are on business trips and on sick leave.
In this case, this volume does not take into account:
- External part-timers
- Workers with contracts
- Employees in maternity leave or baby care
- Employees on study leave without pay
- Employees who, according to the contract, work part-time or weekly. At the same time, those for whom the reduced working time is enshrined in law (for example, those employed in the field with harmful conditions) are taken into account in the calculation
Important! The number of employees on a day off is considered the same as on the last working day before it. This means that the employee fired on Friday participates in the calculation on Saturday and Sunday. Companies that do not have a single labor contract put “1” for the billing month, taking into account their leader, even if he does not receive a salary.
Monthly calculation of the number of full-time employees
This number is defined as the sum of the number of fully employed employees for each day of the month divided by the number of days in the month:
H m = (D1 + D 2 + ... + D 31) / K d , where:
- D 1 , D 2… - the number of workers for each day of the month
- K d - number of days in a month
Example. The company had 15 full-time employees from March 1 to March 17. March 18 was hired new employee Thus, the total number by the end of the month was 16 people.
We get: (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45 the result is not rounded.
Calculation of the average number of part-time employees
First you need to calculate the total number of hours that part-time workers have worked. In this case, days spent on vacation or on sick leave are counted by the number of hours worked on the last day preceding this event.
Then the average number of such employees is determined. To do this, the total amount of hours worked by them per month is divided by the product of the number of days of work in the month and the number of hours worked per day.
h n = H s / R h / R d , where:
- H s - total number of hours per month worked by part-time employees
- R h - the number of working hours per day, in accordance with the duration of the working week, which is set in the company. So, if a 40-hour week is used, then 8 hours are set, 7.2 hours is set at a 32-hour week, 4.8 hours is set if the week is 24 hours long
- R d - the number of working days in a month, according to the calendar
Example. An employee in the month of March worked 24 days out of the entire month part-time. With a duration of 8 hours, this amounted to 4 hours a day.
Calculation: 24 days x 4 hours per day / 8 hour week / 24 = 96 / 8 / 24 = 0.5 the result is not rounded.
Calculation of the average number of all employees per month
To determine the total number, you need to add the average number of full-time and part-time employees. The final value is rounded according to mathematical rules - more than 0.5 upwards, and less is discarded.
H s = h m + h n , where:
- h m - Received number of full-time employees per month
- Chn - Received number of part-time employees per month
Example. Let's take the initial data of the above described examples, where employees worked for the month of March.
Calculation: 15.45 + 0.5 = 15.95
Calculation of the average number for the year
After the number has been calculated for each month, the average number for the entire year is determined.
To do this, the values \u200b\u200bof all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.
h g = (H s1 + H s2 + … + H s12 ) / 12, where
- H s1 , H s2 … - the resulting average number for each month
If the company was registered during the year and did not work for the entire period, then the total amount is still divided by 12.
In addition to the annual, for some reports it is necessary to determine the quarterly number on average. It is produced in a similar manner, only the result of adding the indicators for the quarter is divided by three.
An example of calculating the average number of employees of an organization
In this example, we have no part-time workers. All work full time.
| Billing month | Initial data (amount of workers) |
Calculation indicators |
| January | from 01 to 31.01.2016 - 16 people | 16 |
| February | from 01 to 25.02.2016 - 17 people from 26.02 to 28.02.2016 - 18 people |
Since from the 1st to the 25th of February, 25 days in the company there were 17 people and 3 days - from 26 to 28 February - 18 people, we get: (17 x 25 + 18 x 3) / 28 = 17.1 |
| March | from 01.03 to 31.03.2016 - 18 people | 18 |
| April | from 01.04 to 30.04.2016 - 18 people | 18 |
| May | from 01.05 to 04.05.2016 -18 people from 05.05 to 31.05.2016 - 17 people |
Since there were 18 people from May 1 to May 5, and from May 5 to May 31, 17 employees, we get: (4 x 18 + 27 x 17) / 31 = 17.1 |
| June | from 01.06 to 30.06.2016 - 17 people | 17 |
| July | from 01.07 to 31.07.2016 - 17 people | 17 |
| August | from 01.08 to 31.08.2016 - 16 people | 16 |
| September | from 01.09 to 30.09.2016 - 16 people | 16 |
| October | from 01.10 to 25.10.2016 - 16 people from 26.10 to 31.10.2016 - 17 people |
(26 x 16 + 5 x 17) / 31 = 16.2 |
| November | from 01.11 to 30.11.2016 - 17 people | 17 |
| December | from 01.12 to 20.12.2016 - 18 people from 21.12 to 31.12.2016 - 16 people |
(20 x 18 + 11 x 16) / 31 = 17.3 |
| Average headcount as of 01.01.2017 |
(16 + 17,1 + 18 + 18 + 17,1 + 17 + 17 + 16 + 16 + 16,2 + 17 + 17,3) / 12 = 16,89 |
Penalty for failure to deliver the average headcount
If a company or entrepreneur did not submit a report on the average number on time or did not submit at all, then the tax authority may impose a fine in the amount of 200 rubles for each document (according to the Tax Code of the Russian Federation).
In addition, through the court on the guilty executive a fine of 300-500 rubles may be imposed for the same violation. (according to the Code of Administrative Offenses).
However, even if the fine has been paid, the company or entrepreneur must file it anyway.
Also, failure to submit a report can be considered by the tax authorities as an aggravating circumstance in the event of other similar violations. This, in turn, will result in double fines in the future.
