A sample of filling out information on the average number of employees. Information on the average number of employees: form. Information on the average number of employees Calculation of the average number of employees form sample

Regardless of which inspection body the report is prepared, information on the average number of employees must be prepared in accordance with the calculation procedure set out in Rosstat Order No. 772 dated November 22, 2017. This procedure is also used when you prepare the “Average number of employees” report to the tax office, both to Rosstat itself and to the FSS.

Average number of employees: tax report, form, sample filling

The Federal Tax Service needs information in order to determine whether the return should be filed in paper or electronic form. The average number of employees for a company to report on paper must be no more than 100 people. For reporting on insurance premiums, as well as reporting provided to the Social Insurance Fund and Pension Fund, the number is even lower - 25 people.

The form is established by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/ Every legal entity, as well as an individual entrepreneur who hired hired personnel last year, is required to submit it (clause 3).

Information on the number of employees in the tax office (2019), form

The reporting form in question includes only one sheet. It must indicate the Federal Tax Service to which the information is submitted, the name of the organization or full name. individual entrepreneur, number of personnel and the date on which the information is provided. The form is signed:

Head of the organization;
individual entrepreneur;
other person authorized by power of attorney.

Report average number of employees (2019), sample

Report average number of employees: due date

The deadlines for submitting the form to the tax office are specified in paragraph 3.

The Federal Tax Service provides information on the number of company employees annually. The due date is January 20. In 2019, the due date was postponed in accordance with paragraph 7 to 01/21/2019, since January 20 is a day off.

When creating a new organization, information about the number of employees should be submitted to the tax office no later than the 20th day of the month following the month of creation.

Information is provided for the organization as a whole. That is, there is no need to submit separate forms at the location of separate divisions, branches, and representative offices.

It is important not to miss the deadline for submitting the form, since failure to submit or late submission may result in a fine of 200 rubles (clause 1). In accordance with Letter of the Federal Tax Service dated December 20, 2018 No. ED-4-15/, lists of entrepreneurs who did not submit reports on time must be generated on the 20th working day after the deadline, that is, in 2019 by February 18. From this date, businesses will begin receiving notifications of fines. In addition, a tax authority that has not received the necessary information may bring a company official to administrative liability (Part 1). The fine for this is up to 500 rubles.

How to calculate the average number of employees for a report

The main question that arises when filling out the “Average number of employees” report is how to calculate the indicator.

The calculation includes company employees for whom it is their main place of work. That is, external part-time workers and individuals who worked under civil contracts should not be taken into account.

Also excluded from the calculation:

women on maternity leave;
employees on parental leave;
on unpaid study leave.

To determine the annual indicator, you need to sum up the average number of employees for each month of the year and divide by 12.

To determine the monthly value of the indicator, the following formula is used:

For full-time employees, the average number of working personnel is determined as follows:

If in the previous year your LLC had no hired employees or the calculation result turned out to be zero, then the information still needs to be submitted. In this case, it should be indicated that the number of employees was 0 (Letter of the Ministry of Finance dated 02/04/2014 No. 03-02-07/1/4390).

Where is the report on the average number of employees submitted, except for the tax office?

Information on the number of personnel involved in the work is one of the main indicators of the P-4 form provided to Rosstat. It is in the order of filling out this form that the rules for calculating the number of employees are prescribed, which are used to calculate the indicator and for all other types of reporting.

The average number of employees for report 4 The Social Insurance Fund requires calculations similar to those for tax and statistics (clause 5.15 “Procedure for filling out Form 4-FSS”).

Every year, before January 20, each organization, with the exception of individual entrepreneurs who do not have labor relations with individuals, must submit a special report to the regulatory authority - KND form 1110018 - “Information on the average number of employees.” Let's look at how to fill it out.

Who and when submits a report on the average number of employees to the tax office?

This type of report is not a declaration; however, if the form is not provided or the submission deadline is violated, a fine of 200 rubles is imposed on the company and the person responsible for drawing up the form. and 300-500 rub. respectively.

You can download the report form on the official website of the Federal Tax Service, when visiting the tax office, or use special software to prepare an electronic version of the report.

As we have already noted, almost all organizations are required to provide this type of report to the Federal Tax Service. The exception is individual entrepreneurs who do not have employees.

Despite numerous disputes, newly created and reorganized companies are also required to submit a report on the average headcount at the place of their registration. Moreover, a different reporting deadline is provided for them - until the 20th day of the next month from the date of making an entry in the Unified State Register of Legal Entities. Data is provided for a month.

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For example, a company was registered on March 18 of the current year, which means that information must be provided by April 20. If the company does not have employees, however, there is a founder, then the information is also submitted to the tax office, but the founder is not taken into account as an employee of the average payroll.

The procedure for filling out the KND form 1110018

This form is considered one of the simplest and most understandable. It doesn't take much time or knowledge to fill out. At the same time, questions sometimes arise from the person in charge. So, the form must contain the following information:

company details: checkpoint, tax identification number, full name, for individual entrepreneurs - full name;
details of the tax authority: code and name;
date of the report;
average number of company employees:

After the report is completed, it must be printed and certified by the signature of the manager. If there is a seal, put its imprint at the bottom of the form. If the report is signed by an authorized person, a power of attorney is attached to the form.

Calculations of the average number of employees are carried out in accordance with existing recommendations and according to a specially defined formula. In general, the average number of employees of an organization is the average number of officially employed employees on the payroll for a certain period of time.

There are disputes as to whether it is necessary to submit a report if the company has no employees and no wages have been paid. According to the instructions, a zero report is required to be submitted, but when filling out, the designation “0” is indicated in the average headcount section or a dash is placed.

The report can be submitted in several ways:

As we have already noted, the form can be downloaded from the official portal of the Federal Tax Service in excel form, or can be filled out using a specialized program: Taxpayer or 1C Accounting.

In each case, it is provided to receive a paper copy, which is subsequently submitted to the Federal Tax Service at the place of registration of the enterprise in two copies. The inspector puts a stamp on one report if the form is accepted and hands it over to the person in charge, and keeps the second one for himself.

This method of reporting is intended for companies with fewer than 100 employees. If the average roster exceeds this indicator, then the report must be provided electronically.

Since the form is not a declaration, if it is not submitted, the tax authority does not have the right to seize the current account, however, it has the right to apply penalties.

Any organization/individual entrepreneur in the course of its activities is faced with the need to calculate its headcount. Information can be provided to external and internal users in a statutory or free form.

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Essence of the question

The number of employees is: payroll, average and average. For different purposes, different numbers need to be determined. The general indicator is the average number - it most fully covers all categories of workers. Next comes the payroll number, and from it the average payroll is calculated.

Reason for compilation

There may be several reasons for drawing up a certificate. The main one is the requirements of tax legislation.

Employees of the Federal Tax Service determine which organizations/entrepreneurs must submit reports on paper and which electronically based on the average indicator.

If the number does not exceed 100 people per year, you can report on paper declarations. Therefore, all legal entities and entrepreneurs must report from 2008 on the average number of employees for the previous calendar year. The certificate is also drawn up when creating, reorganizing, liquidating, or closing an enterprise.

The average number is used to confirm the right to the simplified tax system, the calculation of UTII for certain services, such as repairs, car washing, veterinary, and household services. Also for preferential confirmation for organizations that have disabled employees.

Information on the average headcount does not apply to declarations, therefore failure to submit may result in fines for the organization and its management:

at the rate of 200 rubles– for a legal entity or entrepreneur;
at the rate of 300 – 500 rubles- to an official.

In addition, certificates of headcount in any form may be needed by banks, credit institutions, company owners and other users.

Feeding organs

The average headcount in the form of a certificate is submitted by all taxpayers, regardless of the registration form:

To the Federal Tax Service by January 20 for the previous year. When a new legal entity is created or an old legal entity is reorganized, the certificate must be submitted by the 20th day of the month following the month of creation or reorganization. For example, a company was registered on May 18, a certificate must be submitted by June 20 reflecting information as of June 1.

Who submits:

enterprises of any tax regime and type of activity;
individual entrepreneurs with employees.

Who does not submit:

individual entrepreneurs without employees - from 01/01/2014 (Article 80 of the Tax Code of the Russian Federation). There is no longer any need to report for 2013.

The certificate is submitted at the place of registration of the entrepreneur or at the place of registration of the organization's head office.

Information on payroll numbers is also submitted to the Social Insurance Fund and the Pension Fund as part of the 4-FSS and RSV-1 calculations.
Information on the average number is submitted to the statistical authorities using forms P-4, PM, MP-micro as necessary.

How is a certificate of the number of employees of an organization prepared? (sample)

The form for the average headcount was approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@. For correct filling, recommendations have been developed, which are given in the appendix to the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD-6-25/353a. KND form code 11100018.

When preparing a certificate, you must indicate the following information:

document's name;
full name of the Inspectorate of the Federal Tax Service;
full name of the legal entity or entrepreneur making the settlement;
TIN/KPP;
number as of the required date;
date of filling out the form;
transcript and signature of the official.

The form is filled out in two copies: one for the tax authority, the second remains with the filler with a mark and date of receipt.

To summarize, it should be noted that:

The average number of employees is submitted to the tax authorities using a form with KND code 11100018.
data on the payroll number is provided to the Social Insurance Fund and the Pension Fund of Russia;
Information on the average number is provided to statistical authorities.

Average salary for the period

The calculation is made on the basis of information on the payroll, taken into account daily, using the arithmetic average formula, taking into account the required period - month, quarter or year. First, the monthly indicator is calculated, from which the quarterly and annual indicators are calculated.

When making calculations, you should be guided by FSGS Resolution No. 56 of 10/09/2006, which regulates the rules for assigning categories of workers.

To begin with, based on time sheets and personnel documents, it is necessary to calculate the number of employees. All employees are taken into account: those at work, sick, absent.

The payroll does not include:

business owners without wages;
employee-apprentices on the basis of a vocational training contract;
military;
lawyers;
employees registered under civil law contracts;
persons located abroad;
employees sent to other enterprises and not receiving payment for their work;
employees who submitted a letter of resignation and stopped working earlier than the appointed date or without warning the administration;
employees working under contracts with state-owned enterprises;
external part-time workers.

The average number of employees looks like this:

Included in the payroll:

regular employees;
seconded employees while maintaining wages, including employees sent abroad for a short period of time;
sick employees;
employees with government powers;
truants;
employees registered for part-time or part-time work. The operating time is taken proportionally. An exception is the categories of persons entitled to reduced work hours in accordance with the law: minors; persons employed in hazardous conditions; nursing mothers; disabled people of groups I and II (when calculating they are taken as 1);
accepted with a probationary period;
homeworkers;
persons of special ranks;
temporary employees of other enterprises, if the former does not maintain wages;
practicing students, if they are registered according to the Labor Code;
employees on additional leave for training and admission without pay are not taken into account when determining the average data;
substitute specialists;
employees on leave without pay with the consent of management;
striking employees;
women on maternity leave or adoption leave are not taken into account when determining the average data;
employees who have taken leave for study and receive wages;
employees on vacation according to the Labor Code, including those resigning after the vacation;
persons on leave;
shift workers;
Foreigners;
persons under investigation.

When calculating information for a month, it is necessary to summarize the daily indicators, taking into account that weekends and holidays are taken according to the last working day before them. Then the figure is divided by the number of days of the month according to the calendar and rounded to the nearest whole number.

Information for a quarter/year is calculated as follows: information for all months is summed up and divided by 3/12. The final total must be rounded to the nearest whole number; in this case, the subtotal for the month does not need to be rounded.

Documents that may be needed when calculating data:

orders on hiring/dismissal;
orders on vacations and transfers;
travel orders;
personal cards of employees;
working time sheet;
salary calculations;
statements containing information about payments and settlements.

Watch also the video about submitting information about the average headcount

Regular

Staffing is the number of employees of the enterprise according to the staffing table.

This term is used in business planning of personnel in management matters.

It can be enshrined in statutory documents, but this mainly applies to government agencies; it is rarely used in commercial structures due to the complexity of this procedure.

Calculated based on labor standards, taking into account planned absenteeism according to accounting data.

Each enterprise develops its own standards.

W = N x Kn,

where Ш is the number of staff,

N – standard number,

Кн – planned absenteeism coefficient, defined as:

Kn = 1 + % absenteeism/100

Often normative data on the number are called turnout, and regular data are called list data. The list data must match the information from the timesheets recording attendance at the enterprise.

Rules for counting list data:

All persons registered under employment contracts are included.
Owners are hired and paid for their labor.
Both present and absent persons are taken into account.
The data must match the data in the timesheets.

Average

The average number is used in calculating various activity coefficients: labor productivity, average pay level.

The average number also includes:

Persons entered into under civil contracts. They are considered as ordinary employees hired into the organization for full time. The exception is entrepreneurs.
External part-time workers. They are considered as part-time employees. If the result is a small digital indicator, leave one sign after the decimal point.

Average number = average number + civil servants + external part-time workers.

Calculation nuances

When calculating the number of employees, some features of the procedure should be taken into account:

If an organization/entrepreneur operates for less than a full month, the number of calendar days per month is taken when calculating the number. This situation is possible for a new enterprise, or for an enterprise operating seasonally. Example: an enterprise was registered on September 18 with 20 employees. Headcount for September = (20 people x 13 days) / 30 days = 8.66 people, rounded to 9.
If the organization/entrepreneur has been operating for less than a full year, when calculating, we still divide by 12 months.
If there was a reorganization or liquidation procedure, it is necessary to take into account the data of predecessors when calculating.
If work at the enterprise has been suspended, the general rules apply.
If employees work voluntarily part-time, then in the payroll they are counted as a whole unit, and in the average payroll in proportion to the time they work. It should be remembered that if part-time work is related to the law or the initiative of the employer, then such persons are always counted as a unit.

Part-timers

Accounting is carried out depending on the type of part-time job. Part-time employees of an internal nature are taken as one, regardless of the rate at which they are registered. Part-time workers of an external nature are not considered, since they are taken into account at the main job.

Maternity maids

Persons on maternity leave are counted differently depending on the type of headcount.

When calculating the average data, they are not taken, but are included in the payroll.

Part-time

Employees transferred by management to part-time work or with reduced work hours according to legislation (for example, disabled people, minors, nursing mothers) are taken as one.

Employees with part-time work at their discretion are taken into account when calculating:

in proportion to working time - when calculating average list information;
as a unit per day – when calculating list information.

When calculating the average number of employees per month for people with part-time work, you should be guided by the following formula:

total working time of such employees in hours per month / duration in hours of work per day / established number of days of work in a month.

For example, at 0.5 employee rate (with 20 working days in a month): 80/8/20 = 0.5

Temporary workers

The activities of an economic entity are characterized by a number of criteria, among which a special place is given to such an indicator as information on the average number of employees of the company. It is used when assigning a company to a particular group in accordance with the size of the company. Therefore, headcount is recorded in many reports that organizations submit.

Average headcount is data on how many employees work in a company on average over a certain period.

It must be determined for each entity that is an employer of labor resources. When calculating this indicator, a wide variety of reporting periods are used - one month, three, twelve (a year).

Regardless of the time, the law has established a unified methodology for determining this indicator.

Providing information, which includes the average headcount, is just as mandatory for newly created organizations as for operating companies. The law requires that these enterprises, before the twentieth day of the month, after registration in the Unified State Register of Legal Entities, send reports with these indicators to the tax office.

In the future, they submit a report on the average number of employees in the usual manner. Thus, they submit these reports twice when creating a company.

Attention! Information on the average number of employees does not have to be provided only to business entities that work as individual entrepreneurs without hiring hired labor. This rule only came into effect in 2014.

The significance of this information is determined by the way it is used in determining other important indicators, for example, the average salary.

The division of firms by enterprise size occurs according to the average number of employees. Based on this data, a list of declarations and the method of their submission are established.

Important! If, based on the information provided to the tax authorities, it turns out that the organization has more than 100 employees, then it will no longer be able to apply such simplified tax regimes as UTII and the simplified tax system. And an individual entrepreneur cannot have more than 15 employees.

Where are the reports submitted?

For enterprises, it is stipulated by law that they must send these reports to the Federal Tax Service at their location. If the enterprise includes branches and other external divisions, then one general report containing this information is submitted for the organization.

KND form 1110018 by entrepreneurs who have employment contracts with employees is submitted at the place of their registration and registration.

Important! An entrepreneur carrying out economic activities in a territory other than the one where he was registered must send a report on the average headcount to the place of his registration.

Methods for submitting information

This reporting is generated either manually, by filling out the appropriate forms, or using special software packages.

There are several ways to submit such a report to the Federal Tax Service:

Take it to the tax office yourself or by asking a representative, in paper form. The report must be drawn up in two copies, on the second of which the inspector puts the appropriate mark.
By post with a mandatory description of the attachment.
With the help of a special operator using .

Attention! Depending on the region, the inspector who accepts the report on paper may also ask for an electronic file.

Deadlines for submitting the average headcount report

Depending on the situation, there are three deadlines for submitting this report:

Until January 20 of the year after the reporting year, all organizations and entrepreneurs acting as employers of workers must submit them in the general manner. If this time falls on a weekend, it is transferred to the next working day. Thus, for 2017 the report is submitted until January 22, 2018.
By the 20th day of the month following the month of registration of the business entity, both newly created companies and individual entrepreneurs must submit the application. Those. if either individual entrepreneurs were registered in March, then the report must be submitted by April 20.
No later than the date of exclusion of the subject from the register of legal entities and individual entrepreneurs - upon closure of the business.

Download .

How to correctly fill out a report on the average headcount

Filling out the report begins by indicating the TIN of the organization or individual entrepreneur. At the same time, the TIN of an LLC consists of 10 digits, and the TIN of an entrepreneur consists of 12. Next, for organizations, indicate the checkpoint, and for individual entrepreneurs, we put a dash, since they do not have this code. Indicate the number of the sheet to be filled out.

Below we enter information about the tax office where the report is submitted and its four-digit code. For example, for the 29th tax city of Moscow it is 7729.

Next we set the date on which the reports are submitted:

If the report is submitted at the end of the year, then enter 01.01 and the corresponding year.
If you have just registered a company or individual entrepreneur, then, as indicated earlier, the deadline is the 20th day of the month following the month in which registration was made.
If the report is submitted on the occasion or closure of an individual entrepreneur, then the date of submission must be before you submit documents on closure of the business.

Below we write the number of employees in accordance with the calculation made.

Next, fill out only the left side of the form. In the appropriate field, the director, individual entrepreneur or representative must put his signature and the date of signing the reports.

Attention! If the report is signed by a representative, then it will be necessary to attach to the report a power of attorney on the basis of which this person acts.

How to calculate the average number of employees

This responsibility for determining the average headcount may be assigned to a personnel officer or an accountant.

Due to the importance of this indicator, great attention must be paid to its calculation in order to ensure the accuracy of the calculation. Moreover, regulatory authorities can check it.

Initial information should be taken from personnel documents on time recording, as well as management orders on admission, leave or dismissal.

Special PC programs allow you to generate this indicator automatically, eliminating errors in the calculation. In this case, it is necessary to check the sources of information.

The worker determining this indicator must know the entire calculation algorithm so that at any time he can check the calculation data.

Step 1. Determining the number for each day of the month

The first step is to determine the number of employees who worked for the company on each day of the month. For each working day, this number is equal to the number of employees with labor contracts, including workers on sick leave and on business trips.

The following are not included in the calculation:

Part-time workers whose main place is another company;
Working on the basis of contract agreements;
Female employees on maternity or childcare leave;
Employees who, by agreement, have a reduced working day. If the reduction in operating time is enshrined in law, then they are included in the calculation.

Attention! The number on a weekend or holiday is taken as the number on the previous day of work. Thus, an employee who quit on Friday will still be “registered” on Saturday and Sunday.

If the company has not signed any agreement, then for the calculation the number of employees is “1”, taking into account the director, even if he is not paid a salary.

The average headcount indicator reflects information about the number of payroll members of an organization for a certain period. This value is used for tax and statistical accounting. This article discusses the question of in what cases the average number of employees is zero, and also provides a sample of information about the average number of employees being zero.

In what cases is it necessary to provide information on the average headcount?

Information on the average number of personnel for the year as an independent reporting form is submitted to the tax authority annually, no later than January 20 of the current year. This requirement established in accordance with clause 3 Art. 80 of the Tax Code of the Russian Federation, applies to both organizations and individual entrepreneurs. In addition, the NFR indicator is calculated in the following cases:

when filling out the field of the same name on the RSV-1 Pension Fund form;
when filling out the “number of employees” field of form 4-FSS;
when calculating the amount of income tax paid at the location of a separate division (clause 2 Art. 288 Tax Code of the Russian Federation);
when submitting declarations to the tax authority in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation).

The average number of employees is zero

Theoretically, this indicator can be equal to zero if a legal entity or individual entrepreneur has no employees. In practice, disputes often arise about how legal it is in these cases to submit information about the average number of employees: 0 people. This is due to the lack of a common understanding of whether an individual acting as an individual entrepreneur can be regarded as an employee? A similar question arises in relation to a person who heads an enterprise without staff. Let's analyze each of these situations separately and find out when information about the average number of employees is prepared in the zero form.

Average number of employees of individual entrepreneurs without employees

Currently, the position of the legislative bodies regarding individual entrepreneurs without employees is becoming unambiguous and boils down to the fact that an individual entrepreneur, having the right to be an employer, cannot perform this function in relation to himself. This point of view is reflected in the Letter of Rostrud dated February 27, 2009 No. 358-6-1 and in the Letter of the Ministry of Finance of the Russian Federation dated January 16, 2015 No. 03-11-11/665. Thus, an individual entrepreneur does not have the right to regard himself as a staff member when submitting reports. This is explained by the fact that the legislation does not provide for the conclusion of a bilateral agreement, which is an employment contract according to Art. 56 Labor Code of the Russian Federation, With myself. Accordingly, an individual entrepreneur does not have the right to assign himself the payment of wages. At the same time, the Tax Code does not require an individual entrepreneur to submit a form indicating the zero average number of employees.

Zero average number of LLCs without employees 2019

If a legal entity has no employees, there are two options. In the first option, a person who is not the founder holds the position of general director, has an employment contract with the company and receives a salary. In this case, the director is the only employee of the enterprise, and therefore, zero reporting on the quantitative composition does not apply. In the second option, the founder independently performs the functions of a director. Opinions vary on this matter. From the point of view of the Federal Service for Labor and Employment, the founder of an organization is not its employee, since an employment contract cannot be signed by the same person on the part of the employee and the employer (Letter of Rostrud dated March 6, 2013 No. 177-6-1 ). This means that the average number of employees is submitted as zero reporting.

However, this opinion has opponents who rely on the fact that, from a legal point of view, in this case the employment contract is not concluded with oneself, but between a legal entity and an individual.

Conditions and deadline for submission

In accordance with the requirements of the Tax Code of the Russian Federation, information on the number of employees for the last year is submitted by all enterprises, regardless of whether the staff works for them or not (clause 3 of Article 80 of the Tax Code of the Russian Federation). Individual entrepreneurs submit reports only if they hired employees last year. For both employers, the deadline for providing information to the tax authority is no later than January 20 of the current year. Enterprises created after the expiration of the specified period are not exempt from this obligation. The zero average number of employees when opening an LLC is reflected in the report, which is submitted “no later than the 20th day of the month following the month in which the organization was created (reorganized)” (Clause 3 of Article 80 of the Tax Code of the Russian Federation). A similar requirement applies in case of reorganization of an enterprise that occurred after January 20.

Report form

The corresponding form, called Form KND 1110018, was approved by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174. The document is presented on one page and is quite simple to complete. First of all, it contains information about the taxpayer (TIN, KPP, name of the tax authority, name of the organization or full name of the individual entrepreneur). Next, the date for which the NFR indicator is calculated and, in a separate column, its value in whole units is indicated. The date of submission of the report to the tax authority is indicated in the lower left part of the document.

The form is signed by the head of the organization or individual entrepreneur. If necessary, a representative of the taxpayer can sign if he has the appropriate power of attorney.