divination 

The average number of employees sample. Report on the average headcount for newly created organizations. Required fields

Information on the average number of employees is one of the forms that taxpayers with employees must submit to the tax office. In the article we will talk about the deadlines for submitting the average headcount, and tell you where to download the form of this form for 2018-2019.

Why do inspectors need information about the average headcount

Submitting to the IFTS information on the average number of employees is required by paragraph 3 of Art. 80 of the Tax Code of the Russian Federation. Why is this information necessary for tax authorities?

First of all, the way you will submit tax returns directly depends on this indicator.

If last year's number of employees exceeds 100 people, the only acceptable way to submit declarations is electronic, via TCS through an EDF (electronic document management) operator. For non-compliance with this requirement, Art. 119.1 of the Tax Code of the Russian Federation provides for a fine of 200 rubles.

Taxpayers with 100 employees or less can choose between electronic and paper reporting.

In addition, the number affects the right to apply special tax regimes. For example, for simplicity, the average number cannot exceed 100 people, and for PSN - 15 people.

The obligation to submit information on the average headcount (KND form 1110018) applies to both organizations and individual entrepreneurs. Moreover, this obligation is not removed from the entrepreneur upon closing.

Meanwhile, there is a certain relaxation for individual entrepreneurs: they must submit a calculation of the number only if they used hired labor in the past year. This is directly stated in paragraph 3 of Art. 80 of the Tax Code of the Russian Federation.

Companies provide information regardless of the presence or absence of employees (letter of the Ministry of Finance dated February 4, 2014 No. 03-02-07/1/4390).

Note that this duty is not affected by the applicable tax regime. Information is submitted on an equal footing by those applying the OSNO, and those who have chosen special modes (STS, UTII, ESHN, PSN).

The number must be reported annually, including when it does not change compared to the previous year.

Information on the average number of employees is submitted for the past year. The deadline for submission for operating companies and individual entrepreneurs is January 20 of the current year (clause 3 of article 80 of the Tax Code of the Russian Federation). For example, information for 2018 must be submitted by January 21, 2019 inclusive. The deadline for submitting the certificate has been postponed to 01/21/2019, because 01/20/2018 falls on a day off - Sunday.

If the company was established during the year, it must submit information no later than the 20th day of the month following the one in which it was formed. A similar requirement applies to reorganized legal entities. They report to the IFTS about the number until the 20th day of the month following the month of reorganization.

Newly registered individual entrepreneurs are not required to submit information in the year of registration.

If any of the specified periods falls on weekends or holidays, they are generally transferred to the next working day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Average headcount: form 2018-2019

The form of information on the average number of employees is approved by the tax service.

To submit information about the average number of employees, the form in 2018 was used in accordance with the order dated March 29, 2007 No. MM-3-25 / [email protected] The average headcount on the form in 2019 for the past year 2018 is submitted in the same form. Recommendations for filling out the form are given in the letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 No. ChD-6-25 / [email protected]

The form is the same for organizations and individual entrepreneurs. You can download the form for the average headcount submitted in 2019 on our website:

The form is quite easy to fill out. It consists of only 1 page, which is somewhat similar in appearance to the title page of the declaration.

In the certificate, you must provide information about the organization or individual entrepreneur (TIN, KPP, name or full name), indicate the name and code of the inspection. Then you need to specify the date on which the average number is calculated. This will:

  • January 1 of the current year - if this is the number of the previous year; or
  • 1st day of the month following the month of creation or reorganization.

Since 2018, the rules for calculating the number have been established by order of Rosstat No. 772 dated November 22, 2017.

Read more about the changes introduced by the order of Rosstat dated November 22, 2017 No. 772, read .

In general, the calculation formula looks like this:

Avg year = (avg 1 + avg 2 + ... + avg 12) / 12,

where: Avg year is the average headcount for the year;

Avg 1, 2, etc. - the average number for the corresponding months of the year (January, February, ..., December).

Read more about the calculation procedure in the article. "How to calculate the average number of employees?" .

The information is certified by the signature of the entrepreneur or the head of the company, but can also be signed by the representative of the taxpayer. In the latter case, it is necessary to point to a document confirming the authority of the representative (for example, it may be a power of attorney), and submit a copy of it along with the information.

NOTE! The power of attorney of the IP representative must be notarized (Article 29 of the Tax Code of the Russian Federation).

How and where to submit information

The completed paper form can be submitted in person or through a representative to the Federal Tax Service, or sent by mail with a list of attachments.

Information can also be submitted electronically. The corresponding format was approved by order of the Federal Tax Service of the Russian Federation dated July 10, 2007 No. MM-3-13 / [email protected] Moreover, all taxpayers can choose between paper and electronic versions, including those whose average number has exceeded one hundred. Information is not a declaration, therefore the requirement of paragraph 3 of Art. 80 of the Tax Code of the Russian Federation on the mandatory electronic method of delivery does not apply in this case.

The form is submitted to the inspection at the place of registration of the company or at the place of residence of the individual entrepreneur. Organizations with separate divisions report the number of all employees at the place of registration of the head office.

Will they be punished for not providing information about the number of employees?

Certainly they will be punished. For each case of failure to provide or delay in information on the average number of employees, the taxpayer may be fined 200 rubles. in accordance with paragraph 1 of Art. 126 of the Tax Code of the Russian Federation.

In addition to tax, administrative liability of officials is also possible under Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, that is, a fine of 300 to 500 rubles. This is indicated by the Ministry of Finance of Russia in a letter dated 06/07/2011 No. 03-02-07 / 1-179.

However, keep in mind that the inspection is not entitled to block at the expense of this. Information is not a declaration, which means that their failure to submit or violation of the deadlines does not fall under the grounds for suspending the movement of money on accounts, provided for in subpara. 1 p. 3 art. 76 of the Tax Code of the Russian Federation.

Read more about blocking and unblocking accounts.

Results

Information on the average number of employees must be submitted to the Federal Tax Service by all organizations and individual entrepreneurs. The deadline for submitting the certificate is no later than January 20 of the year following the reporting one. In this case, if the date of submission of the document falls on a weekend, then the deadline is postponed to the next working date following it.

Call now: 8 800 222-18-27

Form of information on the average number of employees for 2019

At present, the form of information on the average number of employees is approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected]“On approval of the form of information on the average number of employees for the previous calendar year” (registered with the Ministry of Justice of the Russian Federation on April 24, 2007 No. 9320).

Form for reporting information on the average number of employees for 2018

This sample form of information on the average headcount is automatically filled in by the BukhSoft and Bukhsoft Online program.

Electronic submission format

Order of the Federal Tax Service of the Russian Federation dated July 10, 2007 No. MM-3-13 / [email protected] approved the format for submitting information on the average number of employees for the previous calendar year, in electronic form (based on xml) (Version 4.01) Part LXXXII.

The generated file can be submitted to the tax authorities using the reporting system via the Internet.

Reporting deadlines for 2019

Information on the average number of employees for the previous calendar year shall be submitted by organizations to the tax authority no later than January 20 of the current year. In 2020, January 20 falls on a Monday. Therefore, information on the average number of employees for 2019 must be submitted no later than this date.

In case of creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).

Calculation of the average headcount

The average headcount is an important statistic.

This indicator is required to complete the following forms:

  1. 4-FSS;
  2. Calculation of insurance premiums in the IFTS (the calculation procedure is determined by orders of the Federal State Statistics Service);
  3. Information on the average number of employees for the previous calendar year;
  4. P-4 "Information on the number, wages and movement of workers";
  5. MP (micro) "Information on the main performance indicators of a micro-enterprise";
  6. PM "Information on the main indicators of the activity of a small enterprise".

As you can see, the calculation procedure is determined by various legislative norms, but, in fact, the rule and algorithm for calculating the average headcount are the same for all the above forms.

The average headcount is also necessary to confirm the benefits and rights in the calculation of taxes by organizations that use the labor of people with disabilities.

The table shows taxes and tax systems, for the purpose of using benefits for which the calculation of the average headcount is required.

Tax Grounds (Article NK) Base
VAT The sale (including transfer, performance, provision for own needs) of goods produced and sold by organizations, the authorized capital of which consists entirely of contributions from public organizations of the disabled, is not subject to VAT if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund - at least 25 percent Signed 2 p. 3 art. 149 Tax Code of the Russian Federation
income tax Expenses include expenses incurred by a taxpayer - an organization employing disabled people, in the form of funds allocated for purposes ensuring social protection of disabled people, if disabled people make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses for remuneration of labor of disabled people in expenses for wages is at least 25 percent. When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, work contracts and other civil law contracts Signed 38 p. 1 art. 264 Tax Code of the Russian Federation
The right to apply the Simplified Taxation System Organizations in which the share of participation of other organizations is more than 25 percent are not entitled to apply the simplified system of taxation. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of the disabled, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent Signed 14 p. 3 art. 346.12 of the Tax Code of the Russian Federation
Organization property tax Organizations are exempted from taxation by property tax, the authorized capital of which consists entirely of contributions from the indicated all-Russian public organizations of the disabled, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent P. 3 Art. 381 Tax Code of the Russian Federation
Land tax Organizations are exempt from land tax taxation, organizations whose authorized capital consists entirely of contributions from all-Russian public organizations of the disabled, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to land plots used by them for the production and (or) sale of goods (with the exception of excisable goods, mineral raw materials and other minerals (Clause 5, Article 395 of the Tax Code of the Russian Federation)

Also, according to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, taxpayers whose average number of employees for the previous calendar year exceeds 100 people submit tax declarations (calculations) to the tax authority in accordance with established formats in electronic form.

Calculation of the average headcount

C / C for the month is calculated by the formula:

C / C number per month \u003d ∑C days. / To days, where

  • ∑From days - sum of C/C employees for each calendar day of the month
  • By the day - number of calendar days of the month

C/C for the year is calculated by the formula:

C/C number for the year = (∑C/C month) / 12, where

  • ∑C/C month - sum
  • C/C employees for all months of the reporting year

When calculating the average number of employees, it should be taken into account that the number of employees on the payroll for a weekend or holiday (non-working) day is taken equal to the number of employees on the payroll for the previous working day.

If there are two or more days off or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.
The calculation of the average number of employees is made on the basis of daily accounting of the payroll number of employees, which should be specified on the basis of orders for the admission, transfer of employees to another job and termination of the employment contract.
Some employees on the payroll are not included in the average headcount

These workers include:

  • employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams, in accordance with the legislation of the Russian Federation;
  • external part-time workers and employees with whom a civil law contract has been concluded are also not taken into account when calculating the average headcount;
  • lawyers;
  • workers sent to work in another country;
  • people with whom a student agreement has been concluded, according to which they undergo vocational training, and they are paid a scholarship throughout the training;
  • owners of the enterprise who are not charged and paid wages;
  • employees who were sent to study at educational institutions with a break from work, while they receive a scholarship at the expense of the enterprises that sent them;
  • persons who applied for dismissal ceased to perform their duties before the expiration of the warning period or stopped working without warning the administration;
  • external part-timers;
  • military personnel;
  • women on maternity leave and persons who are on additional leave to care for a child.

Examples of calculating the average headcount

Example 1. Calculation of the average number of all employees per month
The work schedule of the organization is 5 days a week, 8 hours a day. April 2019 has 21 working days. As of 04/01/2018, 40 people work in the organization under employment contracts, of which:

  • 36 people - on a full-time basis;
  • two - external part-time;
  • two, by agreement with the employer, work on a part-time basis (worked 203 hours in April).

On April 19, one of the company's employees went on maternity leave. On April 23, another worker was hired to take her place.

The average number of employees for April 2019 is calculated as follows:

  1. 1. The list number of fully employed employees is:
  2. for 1 - 18 and 23 - 30 April (26 days) - 36 people;
  3. for April 19 - 22 (4 days) - 35 people.
  4. 2. The average number of fully employed employees for April will be 35.87 people:
  5. (26 days x 36 people + 4 days x 35 people) / 30 days) = (936 + 140)/30 = 35, 87 people
  6. 3. The average number of part-time employees will be 1.21 people.
  7. 203 hours / (8 hours x 21 days) = 1.21.
  8. 4. The average number of all employees for April 2019, taking into account rounding, will be 37 people.
  9. 35, 87 + 1, 21=37.
  • for January - 70 people;
  • in February - 76 people;
  • for March - 75 people;
  • in April - 79 people;
  • for May - 79 people;
  • in June - 82 people;
  • in July - 88 people;
  • in August - 95 people;
  • for September - 100 people;
  • for October - 101 people;
  • for November - 102 people;
  • for December - 102 people.

The average number of employees of the organization for 2019, taking into account rounding, will be 87 people:
(70 people + 76 people + 75 people + 79 people + 79 people + 82 people + 88 people + 95 people + 100 people + 101 people + 102 people + 102 people) / 12 = 87.

Instructions for Completing the Form on the Average Number of Employees

The average number of employees as of the established date is determined by the taxpayer in accordance with the Procedure for filling out and submitting the form of federal state statistical observation No. 1-T "Information on the number and wages of employees by type of activity", approved by Decree of the Federal State Statistics Service dated 09.10.2006 No. 56.

Information on the average number of employees for the previous calendar year (hereinafter referred to as the Information) may be submitted in electronic form (after the formats have been developed) in accordance with the "Procedure for submitting a tax return (calculation) and documents in electronic form", determined by the Ministry of Finance of the Russian Federation.

Information is filled in by the taxpayer, except for the section "To be filled in by an employee of the tax authority".

When filling in the indicator on the line "Submitted in" - the full name of the tax authority to which the Information is submitted, and the code of the tax authority are reflected.

When filling in the indicator on the line "Organization (individual entrepreneur)" - Information is filled in in accordance with the constituent documents, the full name of the organization (last name, first name, patronymic of the individual entrepreneur) is indicated.

When filling in the indicator on the line "TIN / KPP" - the taxpayer identification number (TIN) and the code of the reason for registration (KPP) at the location of the organization are reflected.

When filling in the line "Average headcount as of" the average headcount of employees of the organization (individual entrepreneur) as of January 1 of the current year, for the previous calendar year is reflected.

When filling out the Information, the surname, name, patronymic of the head of the organization are put in full, as well as his signature, which is certified by the seal of the organization (if any), and the date of signing is affixed.

When filling out the Information by an individual entrepreneur, the signature of the individual entrepreneur is put and the date of signing is affixed.

When confirming the reliability and completeness of the indicators specified in the Information, the taxpayer's representative shall reflect the full name of the organization or the last name, first name and patronymic of the individual - the taxpayer's representative in accordance with the identity document.

When confirming the reliability and completeness of the indicators indicated in the Information, the organization - the representative of the taxpayer, puts the signature of the head of the authorized organization, which is certified by the seal of the organization (if any) and the date of signing is affixed.

When confirming the reliability and completeness of the indicators specified in the Information, an individual - a representative of the taxpayer, puts the signature of the individual and the date of signing.

The name of the document confirming the authority of the representative is also indicated. At the same time, a copy of the specified document is attached to the Information.

When filling in the indicators of the line "To be filled in by an employee of the tax authority", the following information is reflected: the date of submission of the Information; number under which the Information is registered. All indicators in this section are filled in by an employee of the tax authority. The surname, name, patronymic of the employee of the tax authority are reflected and his signature is put.

The report on the average number of employees is one of the very first reports of a newly registered organization. And one of the first reports after the end of the reporting year. Let's look at who should take it and in what time frame.

Who submits a report on the average number of employees?

Information about the average headcount is submitted by all organizations, regardless of the presence of employees and the form of ownership. This is:

  • organizations that have concluded employment contracts;
  • individual entrepreneurs with employees;
  • organizations without employees;
  • newly registered organizations.

The absence of employees does not exempt the organization from submitting a report, this is enshrined in one of the letters of the Ministry of Finance dated February 4, 2014.

Deadline for submitting a report on the average number of employees

Information on the average headcount in the IFTS is submitted once a year, until January 20. This year, the deadline is shifted to the 22nd, as the 20th falls on a Saturday. For newly created organizations, the report will need to be submitted for the first time no later than the 20th day of the month following the month of registration.

If the LLC was registered in November, then the report must be submitted before December 20. The presence or absence of employees also does not matter, the report must be submitted. Further, the report is submitted in the general manner after the end of the reporting year. That is, until January 22, 2018 for 2017.

For error-free preparation and submission of a report on the average number of employees, use the My Business online service. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves. In addition, the service will always remind you of the upcoming deadlines for submitting all necessary reports. You can get free access to the service at the link.

How to fill out a report on the average number of employees?

The report form remains the same KND 111018. It consists of one page.

The filling algorithm is quite simple. The upper fields are for the TIN and KPP of the organization. Below is the full name of the tax authority where the form is submitted, including the code. Next, you need to register the full name of the organization, for example - Limited Liability Company "Organization". If the report is for 2017, then in the date field indicate that the report is due on January 1, 2018.

For newly created organizations - on the 1st day of the month following the month of registration.

Below is the most important and only indicator of the report - the average headcount itself.

Sample report on the average number of employees

How to calculate the average number of employees?

As a general rule, the number of employees for each month of the year is added up and the amount received is divided by 12. If the year is not complete, then the amount is also divided by 12.

For more information about filling out the form, see Guidelines N498.

If the form is signed by the head himself, then the signature is put in the field reserved for his signature.

If the signature is put by a representative, then the field for his signature is located below. You will also need to indicate the number and date of the power of attorney or other document on the basis of which the representative can perform the functions of the head.

Whom to include when calculating the average headcount?

Includes all employees with whom labor contracts are concluded. If a person is on sick leave, on a business trip, vacation, or for another reason is absent from the workplace, but at the same time the place is kept for him, it is necessarily included in the calculation.

Not included - individual entrepreneurs and individuals with whom civil law contracts are concluded, business owners who do not receive wages, employees hired under student contracts, etc.

This list is not complete, detailed information can be found in the table below, as well as Directions N498.

Included in the list:

Not included in the list:

actually appeared, including during downtime

external part-timers

who were on business trips, if the salary is saved

taken by civil- legal nature

those who did not appear due to illness (for the entire period of the sheet disability or until retirement due to disability)

who filed a letter of resignation and terminated their activities before the expiration of the warning period or without warning the administration

who were on maternity leave, as well as child care leave

transferred to another organization, if the salary at the main place is not saved

who were on vacation (paid and at their own expense)

sent abroad

who received a day of rest for going out on weekends or holidays (non-working) days

owners of organizations that do not receive a salary

who had a day off according to the schedule or for overtime

individual entrepreneurs, because they cannot enter into an employment contract with themselves

taken temporarily to replace absent employees

members of the cooperative who have not concluded labor contracts with their organization

not appearing due to performance state or public duties

aimed at off-duty training, receiving a scholarship at the expense of the employer

taken on a part-time/weekly or part-time basis

accepted under a student agreement professional tuition with scholarships

homeworkers

lawyers

taken on probation

members of the armed forces in the performance of military duties

employees with special ranks

attracted under contracts with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment)

improving their qualifications or acquiring a new profession off the job, if the salary is maintained

temporarily sent from other organizations, if the salary is not saved at the main workplace

students in practice if they are enrolled in jobs

who are on study leave, if the salary is saved in part or in full

The duties of individual entrepreneurs, as well as organizations, include the submission of a report containing information on the average number of employees for the past calendar year. This is evidenced by the norm of Article 80 of the Tax Code of the Russian Federation. The report must be submitted in a unified form within the time limits specified by applicable law.

You will learn all the details about who, when and where submits a report on the average number of employees for 2018 from this article. Also on this page you can download a report on the average number of employees in 2019 and a sample of filling out this document.

Who needs to submit a document in 2019?

The report on the average number of employees for the previous calendar year must be submitted to the Federal Tax Service:

  • organizations (it does not matter whether they use the labor of workers in their activities, on the basis of the Letter of the Ministry of Finance of Russia dated February 4, 2014 N 03-02-07/1/4390);
  • IP (only if the entrepreneur hires one or more employees to work on the basis of an employment contract).

To submit a report on the average number of employees for 2018 in 2019 are required:

  • newly created legal entities;
  • reorganized organizations.

At the same time, newly created enterprises must submit a document within a timeframe that differs from individual entrepreneurs and organizations. These categories must submit a report no later than the 20th day of the month following the month of their creation (reorganization). This provision is contained in paragraph 3 of Article 80 of the Tax Code. The document indicates data on the average number of employees for the month of establishment (reorganization) of the enterprise.

Thus, if the date of creation of the organization is April 17, 2019, then the report on the average number of employees must be submitted no later than May 20 of the same year.

Who can not submit a report in 2019?

Paragraph 6 of clause 3 of Article 80 of the Tax Code of the Russian Federation states that individual entrepreneurs may not submit a report on the average number of employees in 2018 if they did not involve hired personnel in the reporting period.

Individual entrepreneurs who have passed the state registration procedure in the current year may not submit a report on the average number of employees.

Everyone else needs to submit a report to the tax office without fail.

Deadline for submitting the report on the average headcount in 2019

The deadline for submitting information on the average number of employees for 2018 for individual entrepreneurs and organizations is January 20, 2019, but this day falls on Sunday, which means that the document should be submitted on the first working day, that is, January 21 (Monday). This day of submission of the report will not be a violation (based on paragraph 6 of paragraph 3 of Article 80 of the Tax Code of the Russian Federation).

As already noted, newly created (reorganized) organizations must submit information on the average number of employees no later than the 20th day of the month that follows the month of their creation (reorganization). It does not matter whether such organizations have employees or not.

Individual entrepreneurs who were first registered must submit a report on the results of 2018 no later than January 21, 2019.

Report form KND 1110018 2019: what information to indicate?

Recall that the form of the document KND 1110018 was approved by Order of the Federal Tax Service of Russia No. MM-3-25 / [email protected] dated March 29, 2007. Recommendations for filling out the report are contained in the letter of the Federal Tax Service of the Russian Federation No. ChD-6-25 / [email protected] dated April 26, 2007. Accordingly, the report for 2018 must be sent to the tax office in the form of KND 1110018.

The form blank consists of only one sheet. What the current form of information on the average number of employees for 2018 looks like here:

The following information should be included in the report form:

1. Information about the taxpayer:

  • Name in full (for organizations);
  • Full name (in full) and TIN (for individual entrepreneurs).

2. Name and code of the tax authority.

3. Date of determining the average number of employees:

  • January 1, 2019 - to provide information for the 2018 calendar year;
  • 1st day of the month following the month of creation (reorganization) - for the organization.

4. Indication of the average number of employees.

After the report is generated, it is signed by the individual entrepreneur or the head of the organization.

The completed document must be submitted:

  • IP - at the place of residence;
  • organizations - at the place of registration.

Please note that if the organization has separate divisions, then the document must be submitted in one form throughout the organization.

How to submit a report in 2019

You can submit information about the average number of employees to the IFTS in 2019 in the following ways:

  1. Personally (by visiting the IFTS).
  2. Through a representative.
  3. On the paper.
  4. In electronic form (with enhanced digital signature).
  5. By mail of Russia (with a description of the attachment).

If there are more than 100 employees, then the report must be submitted exclusively in electronic form, if less, then delivery on paper is allowed.

General rules for determining the average number of employees

When calculating the average number of employees, it is worth focusing on the "Instructions for filling out statistical reporting". The document was approved by Rosstat Order No. 428 dated October 28, 2013. To carry out calculations to fill out the report, you need to use special formulas. The basis for the accounting of employees is the time sheet.

1. Formula for calculating the number of part-time workers:

The number of employees who worked part-time or full-time is calculated separately. For this purpose, the total number of man-days worked per month is determined using the following formula:

It should be borne in mind that the length of the working day depends on the number of working hours per week set at the enterprise. For example:

  • with a six-day working week - 6.67 hours;
  • with a five-day working week (40 hours) - 8 hours.

2. Formula for calculating the number of full-time employees:

To calculate the average number of employees who worked all month, you should use the following formula:

3. To determine the average number of employees for the past calendar year, you need to calculate how many employees worked in each of the months of the reporting period (year), and then divide the resulting figure by 12.

This procedure is also relevant for those individual entrepreneurs and organizations that did not operate for the whole of 2018.

We add that some categories of workers do not include to the average number, for example:

  • women on parental leave;
  • external part-timers;

    • employees under contract agreements;

  • employees on study leave without pay.

Since 2018, according to the new instructions of Rosstat No. 722 dated November 22, 2017, to the average headcount need to include:

  • persons on parental leave, if they work part-time or work at home while receiving childcare allowance;
  • stateless persons performing work and providing services under a civil law contract.

In addition, when calculating indicators, you can use the rounding rules (if the number is not a whole number). That is, if the result obtained is less than 0.5 units, then it should not be taken into account. Indicators that are 0.5 units or more must be rounded to the nearest whole number.

Examples of calculating the average number of employees

Let's give an example of calculating the average number of employees for 2018 for individual entrepreneurs.

Example 1: Calculation of the average number of IP employees for 2018

The company had 15 full-time employees from January 1 to 17. On January 18, a new employee was hired. Thus, the total number by the end of the month was 16 people.

Calculation procedure

The average number of employees of IP for January 2018 = (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45

This indicator does not need to be rounded and the average number of employees for all other months of the year is calculated in the same way and divided by 12:

15.45 + 6 + 4.35 + 4.65 + 5.1 + 5.3 + 3.7 + 4.25 + 4.75 + 3.8 + 4.25 + 5.0 = 66.6 / 12 = 5.55 = 6 people.

That is, in 2018, the average number of IP employees was 6 people. This figure must be included in the report.

Dear readers! The materials of the site site are devoted to typical ways of solving tax and legal issues, but each case is unique.

If you want to know how to solve your particular issue, please contact the online consultant form. It's fast and free! You can also consult by phone: MSK - 74999385226. St. Petersburg - 78124673429. Regions - 78003502369 ext. 257

January 22, 2018 is the last day when companies and businessmen are required to submit to the IFTS information on the average number of employees (KND 1110018) for 2017. This form shows the number of employees serving in the company / IP under an employment contract. A special form for this was adopted by order of the Federal Tax Service of Russia No. MM-3-25 / 174 in 2007. Let's talk more about this mandatory form.

Report 2018

Order of the Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174 approved the form for submitting information on the average number of employees. The 2018 form remains the same and has not undergone any changes. On our website .

Newly created (reorganized) organizations submit information on the average headcount twice:

  • no later than the 20th day of the month following the month of creation (reorganization);
  • no later than January 20 of the year following the year of creation (reorganization).

Who is required to submit

Data on the average number of employees of the company is required by the fiscal authorities and Rosstat. According to article 80 of the Tax Code of the Russian Federation, the following must submit information about the SSC in a timely manner:

  • organizations (and it does not matter whether they use hired labor);
  • Individual entrepreneurs who had at least one subordinate registered under an employment contract during the year.

Keep in mind: entrepreneurs who have not worked with hired personnel during the year do not submit this report.

The way the report is submitted depends on the number of employees:

  1. if less than 100 people, it is possible on paper or electronically;
  2. if more than 100 units - only electronically.

The meaning of the report is that information on the average number of employees for 2017 shows whether a company or individual entrepreneur has the right to apply special tax regimes. So:

  • to use the simplified tax system, the staff should not exceed 100 people;
  • to switch to a patent, the limit is 15 people.

How to count

To determine the weighted average number of employees, you need to take the number of employees for each calendar day. Then the data for the month are summarized and divided by the number of its calendar days. In this case, the resulting total must be rounded up to a whole number.

When making calculations for holidays and weekends, the number of employees that was on the previous working date is put down.

If the company has only a director, the number “1” is indicated on the form with information about the average number of employees.

Please note that the calculation also takes into account employees who are absent due to:

  • departure on a business trip;
  • stay on sick leave;
  • vacations (paid or at your own expense);
  • remote work;
  • when a day of rest is taken for going to work on a holiday or weekend.

Do not include information about:

  • owners of the company who do not receive a salary;
  • employees undergoing on-the-job training;
  • external part-timers;
  • employees on maternity leave;
  • persons taken under civil law agreements.

For more on this, see "