Information on the average number of employees: current form. Average number of employees - when to submit

Almost all business representatives need to inform the Federal Tax Service about what average number workers. When should such a document be submitted, for whom is the report mandatory, and what will happen if it is missing?

The Tax Code of the Russian Federation specifies a list of persons for whom a report on the financial balance is mandatory. This includes all business entities, including private entrepreneurs.

The exception is for individual entrepreneurs who do not have employees. For them, the question of when to pass the average number may not arise at all. The absence of employees allows them not to submit a report to the Federal Tax Service at all. But if an organization is in such a situation, then it will have to bring zero reporting to the place of registration.

In what cases are they given?

It is not enough to know who should submit information about the number of employees. It is also necessary to correctly determine the deadline for submitting the report on the average number of employees. The need itself may arise in several cases:

the company has just registered;
at the end of the calendar year.

Both options have their own deadlines, which legal entities and individuals will have to follow.

Deadlines for new organizations

Only registered companies, almost the first thing, must inform the Federal Tax Service about the number of employees. Therefore, many do not know when information about the average number of employees is submitted. This must be done before the 20th day of the next month following the month in which the company was registered.

You only need to take into account those employees who were hired before the 1st day of the month the report was submitted.

Example. Intrade LLC was registered on October 24, 2017. 2 employees were hired on October 30 and 1 employee on November 3. What is the average number until what date should be submitted in such a situation? Only 2 employees need to be taken into account, since they were the only ones hired before November 1st. The report itself must be submitted to the Federal Tax Service at the place of registration of the organization before November 20, 2017.

Deadlines for submitting the annual report

Both new and long-established companies submit an annual report on the SSC. The deadline for submitting information on the average number of employees is the same for them - until January 20 of the next year. You need to display information for calendar year. That is, the report includes information about employees from January 1 to December 31 of the year under review.

For 2017, information will be accepted by the Federal Tax Service until January 20, 2018. Until this moment everything will have to be done necessary calculations. And the deadline for submitting the report on the average headcount for 2016 expired on January 20, 2017.

Responsibility for failure to provide SSC

Failure to comply with the deadline for submitting a report may result in a fine for organizations and individual entrepreneurs. Moreover, legal entities will have to pay it even if they did not have hired employees during the reporting period. If individual entrepreneurs are exempt from submitting zero reports, then LLCs are required to submit them on time in paper or electronic form.

For example, if the deadlines for submitting information on the average payroll number for 2016 were violated, then the following would be fined for this:

the organization itself in the amount of 200 rubles;
manager or responsible person– from 300 to 500 rubles.

If the report is not provided by the individual entrepreneur with his employees, then he faces a fine of 200 rubles. When calculating the average headcount, the entrepreneur does not need to take into account himself, because he does not labor activity, but is engaged in business. Therefore, if he no longer has employees, then he will not need to submit the report itself to the Federal Tax Service at his place of registration.

A report on the average number of employees is submitted by all organizations and individual entrepreneurs that acted as employers in the calendar year. It does not matter whether financial and economic activities were carried out. In calculations, the accountant must rely on Rosstat Order No. 428 dated October 28, 2013.

Information on the average number of employees is submitted by:

operating organizations based on the results of the calendar year - no later than January 20;
new organizations for the first time - no later than the 20th day of the month following the month in which the organization was created, and the second time - at the end of the year no later than January 20;
when liquidating an enterprise or individual entrepreneur - no later than the official date of liquidation of the organization or closure of the individual entrepreneur.

Let's count heads

The average payroll number is based on the payroll number. This data summary shows the full composition of employees, including those who are on sick leave, on vacation or on business trips. The payroll does not include only employees who are on maternity leave, maternity leave and unpaid educational leave.

The headcount is always compiled for a specific date: the first or last day of the month. Weekends and holidays are calculated based on the indicators of the previous working day.

Looking for the average

The average number of employees is the total number of employees of an enterprise for a certain period of time. This period can be a year, a quarter, a half-year or a month.

When calculating the average headcount, we must not forget that the requirements of Rosstat and the tax inspectorate for the SSC report differ from the requirements of the Pension Fund and the Social Insurance Fund. In the first case, the information does not include external part-timers and those who work under a contract or civil contract. Internal part-timers are counted only once - at the main location. Information on the average number of employees submitted to the Pension Fund and the Social Insurance Fund includes both of these categories of workers. In this case, part-time workers take into account both the main and additional workload.

Calculation for full working days

We will step by step consider how to calculate the average number of employees of an enterprise. Start with information about the number of employees who have worked full days. We summarize the data for the month and divide the resulting amount by the number of calendar (!) days of the month. That is, in January we divide by 31, in February - by 28 (29) and so on, regardless of how many holidays/weekends/working days there were.

An example of calculating the average number of employees: the organization employs 47 people, in July 29 of them worked 31 days, 15 people worked 20 days, 3 people worked only in the last 4 days.

The average will look like this: (29 * 31) + (15 * 20) + (3 * 4) = 1211 / 31 = 39.06

Calculation for part-time working days

At the second stage, it is necessary to obtain data on employees who worked part-time or on a shift schedule. The average headcount for such categories is determined in relation to the generally accepted schedule at the enterprise and the standard length of the day. For example, at 40 hours working week it will be equal to 8 hours, for a 48-hour one - 9.6.

The formula for calculations looks like this: we divide the number of hours worked by a person per month by the standard length of the working day and divide by the number of working (!) days in the month.

Example: an organization hired two employees to perform a number of tasks for a 4-hour working day. In April, one worked 12 days, the other 18. The average number of part-time employees for the reporting month was 0.7:

first - 48 / 8 / 21 = 0.28;
second - 72 / 8 / 21 = 0.42;
total - 0.28 + 0.42 = 0.7.

Summing up the results for the year

To obtain the annual average headcount, add up the monthly results for all employees (full-time and part-time). The resulting number must be divided by 12 months.

Information on the average number of employees in any of the departments is submitted as a whole number. Rosstat does not regulate how to round the results of calculations. Most often in practice, mathematical rounding is used: a number up to 0.5 is rounded to zero, over 0.5 - to one.

The question often arises: what to do if there is one person on the staff of an individual entrepreneur, he worked less than a month, and MSS is 0.33? In this case, make an exception and put a unit in the report.

Please remember that only the final number is rounded. If you want to get a summary of data for the year, there is no need to change the results quarterly or monthly. The same is true if you want to draw up a monthly report: you should not bring the numbers for each employee to the whole. Always round the total.

Information on the average number of employees (AMN) - This is one of the first reports of the newly created LLC. The reporting form looks simple, however, submitting the SSR raises a lot of questions, which we will answer in this article.

Who must submit information about the number of employees

Judging by the name, only employers must submit information about the average number of employees. But the Ministry of Finance believes that all companies must report, including newly organized ones that do not yet have employees. From the letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 No. 03-02-07/1/4390: “... there is no provision for exemption of organizations that do not have employees from submitting information on the average number of employees to the tax authorities within the prescribed period.”

Let's list who is required to submit a report on the average headcount:

just registered legal entities, regardless of staff availability;
individual entrepreneurs-employers;
organizations that have concluded ;
organizations that do not have employees on staff.

Thus, only individual entrepreneurs without employees have the right not to submit this information; all other businessmen are required to report.

Who to include in the headcount for the report

The calculation of the average headcount in 2018 is carried out in accordance with the Instructions approved by Rosstat Order No. 772 dated November 22, 2017. The Instructions list the categories of workers who are included in the number for the report, and those who are not taken into account in the calculation.

A lot of controversy arises over the inclusion in the SCR of information about the only founder, who does not receive a salary. Should he be taken into account in the number of employees, since he performs administrative functions for the management of the LLC? No, it’s not necessary, there is a clear answer to this question in paragraph 78 (g) of the Directives.

The average headcount is calculated only for personnel hired under an employment contract. This is the main difference between this indicator and reports to funds, which also take into account employees registered under a civil law contract. In this case, the duration of work under the employment contract does not matter; everyone who performs permanent, temporary or seasonal work is included in the information of the SCH. Separately take into account those registered full time and those who work part-time.

In general, the average payroll number is determined by adding the number of employees on the payroll for each month of the reporting year and dividing the resulting amount by 12. The final result is indicated in whole units, because it means the number of working people in the state.

Deadline for delivery of the SSR in 2018

The deadline for submitting information on the average number of employees is established by Article 80 of the Tax Code of the Russian Federation. According to her, you need to submit this form no later than January 20 current year for the previous calendar year. But the deadline for submitting a report on the average number of new organizations (legal entities that have just been created or reorganized) is no later than the 20th of the month, following the one in which the organization was registered or reorganized.

For example, the creation of an LLC occurred on January 10, 2018, therefore, information on the average headcount of the newly created organization must be submitted no later than February 20, 2018. Further, the company reports general procedure, i.e. For 2018, the report on the number of employees must be submitted by January 20, 2019 inclusive.

If the delivery deadline is violated, the LLC will be fined under Article 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. In addition, an administrative punishment of an official (chief accountant or director) in the amount of 300 to 500 rubles is possible under Article 15.6 of the Code of Administrative Offenses of the Russian Federation.

Important: information on the average number of employees new organization Although they are submitted to the Federal Tax Service, they are not a tax return, therefore tax authorities do not have the right to block the LLC’s current account due to late submission deadlines.

Report form

The SCR report is submitted on a form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@. Recommendations for filling out the form are given in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD 6-25/353@.

The report on the average headcount for newly created organizations consists of one sheet and has a fairly simple appearance.

In the top lines of the form (the fields to fill out are highlighted in color) indicate the TIN and KPP of the legal entity. The name of the Federal Tax Service is entered in full, indicating the number and code tax authority. The name of the company is given in full, for example, not “Alfa LLC”, but “Alpha Limited Liability Company”.

The only significant indicator of the SCHR report is the average headcount, calculated in accordance with Instructions No. 772. If information is submitted for the past calendar year, then January 1 of the current year is indicated in the date fields. The information is signed by the head of the legal entity, but this can also be done by an authorized representative. When submitting a report by proxy, you must enter the details of this document and attach a copy.

The report on the average headcount for newly created organizations differs from the usual annual report only in the date. Please note the footnote marked with (*) - the number of personnel is indicated not as of January 1 of the current year, but as of the 1st of the month following the month in which the LLC was registered. For example, if a company was registered on January 10, 2018, then the number of staff is indicated as of February 1, 2018.

We provide a sample of filling out a report on the average number of employees of a newly created LLC, in which the employment contract is concluded only with the general director.

Submission methods

The number of employees under an employment contract is important not only when calculating taxes, but also when choosing the method of submitting the CHR report: paper or electronic. Typically, information about the average headcount of a newly created organization is submitted in paper form, because the number of employees hired in the first month rarely exceeds 100 people.

The rule of Article 80 (3) of the Tax Code of the Russian Federation states that only taxpayers with no more than 100 people have the right to submit tax returns and calculations in paper form. If we take it literally, then this article should not apply to the report on the average headcount, because it is not taxable. However, tax officials insist that if the number of employees exceeds 100 people, information about their number should also be submitted in electronic format.

In fact, this requirement does not cause any particular difficulties, given that since 2015, insurance premium payers are required to submit reports on insurance premiums in electronic form, starting from 25 people. That is, if the number of employees in your company exceeds 25 people, you will still have to issue an electronic digital signature, which can be used to sign all reports.

A report on the number of employees is submitted to the tax office at the place of registration: by registration individual entrepreneur or the legal address of the LLC. If the document is issued on on paper, then you can submit the report in person to the Federal Tax Service or by mail with a list of attachments.

The deadline for submitting the Report on the average headcount is no later than January 20, 2019. The article contains recommendations on how to calculate the average number of employees for the Report on the new order of Rosstat dated November 22, 2017 No. 772 and a sample certificate KND 1110018.

In January 2019, all organizations and those who hired employees under individual entrepreneur employment contracts must submit a report to the Federal Tax Service on form 1110018 for 2018. In the article we talk about the procedure for filling out the form, the rules for determining the average headcount, and the new order of Rosstat, which approves the calculation procedure in various situations.

Who needs to submit a report for 2018

The obligation to submit an annual report on the average headcount is established for taxpayers in Article 80 of the Tax Code of the Russian Federation. It states that the form is sent to the Federal Tax Service:

all organizations;
individual entrepreneurs who hired employees during the reporting period.

The number of organizations required to report on the average headcount includes those newly created and reorganized in 2018. About separate divisions The Tax Code of the Russian Federation does not say anything, which means that information is submitted as a whole for the organization to the Federal Tax Service at its location.

Who may not submit a report?

It follows from Article 80 of the Tax Code of the Russian Federation that only individual entrepreneurs who did not have valid employment contracts with employees during 2018 are exempt from the obligation to submit a report on the average headcount.

Deadline for submitting a report on the average headcount in 2019

Taxpayers must submit data on the number of personnel to the Federal Tax Service for the previous calendar year by January 20 of the current reporting period. For the report on the average headcount for 2018, the due date is postponed from Sunday, January 20, 2019, to Monday, January 21, 2019, on the basis of Article 6.1 of the Tax Code of the Russian Federation.

Procedure for filling out the report and sample for 2018

Form 1110018 for KND “Information on the average number of employees” was approved by Order of the Federal Tax Service No. MM-3-25/174@ dated March 29, 2007. The filling rules are not given in this document, but there is a letter from the Federal Tax Service of the Russian Federation dated April 26, 2007 No. CHD-6-25/353@ with detailed explanations. Based on Article 32 of the Tax Code of the Russian Federation, a taxpayer can apply to the Federal Tax Service with a request for additional information if difficulties arise with the preparation of the report. The inspectorate must respond to the request.

Download the blank form 1110018 for KND “Information on the average number of employees”:

Taxpayer information

The report should indicate the full name of the organization in accordance with the constituent documents, as well as the Taxpayer Identification Number (TIN) and KPP. For individual entrepreneurs, the full name of the individual and TIN are indicated. There are 12 cells in the TIN field; legal entities leave the last two blank.

Tax authority name and code

In the “submitted to” line, you need to enter the name of the Federal Tax Service at the location of the organization or at the place of residence of the individual entrepreneur and its four-digit code according to the all-Russian classifier.

Date of determination of the average number of employees

The date on which the average headcount for 2018 is calculated year, is the first of January next, 2019.

Indication of the average number of employees

The average number of employees is indicated as a whole number. Rounding of calculation results is carried out according to the rules of mathematics: the remainder up to 0.5 is discarded, with a remainder of 0.5 and above, an entire unit is added.

How to count part-time workers

If part-time work is established by law, for example, in workplaces with hazardous working conditions or for persons under 18 years of age, then employees are included in the payroll as fully employed. If the abbreviated working hours(day or week) set by the employer in employment contract, the calculation is performed as follows:

The number of hours worked per month by part-time employees is summed up. In this case, those days that fell on vacation or sick leave are included in the calculation with the number of hours worked on the previous working day.
The received amount is divided by monthly norm hours. To determine it, you need to multiply the number of working days by their duration.

Example: in September 2018, two LLC employees work:

the first for 6 hours 5 days a week;
the second for 4 hours 5 days a week.

The first one went on vacation on September 24, 2018. The time he worked will be: 90 hours before vacation and 30 hours during vacation, for a total of 120 hours.

The second one quit on September 20, 2018. The time worked before termination of the contract was 56 hours.

In total, in September 2018, the organization, according to internal regulations, had 20 working days of 8 hours each.

The number of part-time workers will be: (120 + 56) / (20 × 8) = 0.4 people.

Sample form for 2018

Methods for submitting a report in 2019

The main purpose of the form according to KND 1110018 is to confirm the method of submitting the majority acceptable for the taxpayer tax returns and calculations. If the average headcount for the past year was less than 100 people, you can personally deliver or mail a paper report.

Taxpayers with 100 or more employees must use the services of telecommunications operators and submit reports electronically. This provision of Article 80 of the Tax Code of the Russian Federation also applies to report 1110018. The formats for it are approved in Order of the Federal Tax Service of Russia dated July 10, 2007 No. MM-3-13/421@.

General rules for determining the average number of employees

The calculation of the average number of employees for reporting to the tax office is carried out according to the rules established by Rosstat in order No. 772 dated November 22, 2017 for form P-4. Not taken into account in the calculation:

women on maternity or child care leave;
external part-time workers;
individuals performing work or providing services under civil contracts;
employees sent for training and receiving a scholarship from the organization;
military personnel or convicts recruited to work under special contracts.

If a woman on maternity leave works part-time while maintaining benefits, she is taken into account in the calculation. It includes both homeworkers and remote workers.

For full-time employees, the procedure for determining the average headcount consists of two stages:

Calculation of the indicator for each month.
Calculation of the annual indicator.

The average headcount for a month is determined by summing the daily headcount and dividing the result by the number calendar days. The daily number of employees is determined by accounting sheets and includes:

actually started work;
those on basic and additional annual leave;
receiving temporary disability benefits;
on leave without pay;
sent on business trips;
downtime for various reasons;
who committed truancy.

On weekends and holidays, the payroll number is determined by the previous working day.

You need to separately calculate two monthly average headcount values: full-time and part-time employees, and then add them up to obtain data for the organization as a whole. Then the indicators for all months are added up and divided by 12. The resulting result, rounded to a whole number, is shown in the report 1110018.

Examples of calculations of the average number of employees per year

Example. The table shows the payroll number in the organization for each day of September 2018.

Date	The number of workers according to exit cards, including everyone with marks: OT - vacation, B - sick leave, K - business trip, and so on	Not taken into account: women on maternity leave	Accepted for calculating the average headcount
1 Saturday
2 Sunday





8 Saturday
9 Sunday





15 Saturday
16 Sunday





22 Saturday
23 Sunday





29 Saturday
30 Sunday

The sum of the values in column 4 is 2235 hours/days. Average number of full-time employees: 2235 / 30 = 74.5 people. Let’s add to it the number of employees calculated above half day: 74.5 + 0.4 = 74.9 people.

To get the average annual number, you need to add up all the indicators from the table and divide by 12:

72.4 + 72.8 + 72.8 + 73.5 + 73.6 + 73.5 + 74.2 + 74.5 + 74.9 + 75.2 + 75.2 + 75.1 = 887.7

887.7 / 12 = 73,975.

We round the resulting value to a whole number; in the report for 2018, we need to show the average number of employees - 74 people.

Average headcount: report for newly created organizations

For an organization newly created in 2018, a report on the average headcount will have to be submitted twice:

No later than the 20th day of the month following the one in which the new legal entity appeared.
Until January 21, 2019.

from September 10 to September 15 – 5 days 0 employees;
from September 15 to September 20 – 5 days 1 employee;
from September 20 to September 30 – 11 days 11 workers;
There are a total of 30 calendar days in September.

The average headcount will be: (5 × 0 + 5 × 1 + 11 × 11) / 30 = 4.2 people.

In January of next year, you will need to add the average headcount for October, November, December and divide by 4 months. Explanations on the submission of reports by newly created organizations in form 1110018 are given in the letter of the Ministry of Finance dated 02/04/2014 No. 03-02-07/1/439.

Responsibility for failure to submit the report and errors when filling out

Based on clause 1 of Article 126 of the Tax Code of the Russian Federation for failure to submit or late delivery reporting on the average headcount, the organization may be fined 200 rubles. False information provided in the form will result in a fine of 500 rubles. If the taxpayer independently discovered the error and sent an adjustment, no sanctions are imposed.

The manager may be held administratively liable for failure to submit a report on time under Art. 15.6 Code of Administrative Offences. The fine for an official is provided in the amount of 300 to 500 rubles.

Data about average headcount in 2017, are vital information about employees and must be submitted by employers first. Every year the country is established in mandatory prepare a detailed report, while private entrepreneurs can submit this list only if personnel have been hired for the work.

In order for the submission of reports on the SSC to follow all the rules, you must fill out a special form, which can be downloaded via the Internet from the official website of Rosstat. To ensure that all fields are filled out correctly, you should pay attention to the form containing the following items:

Reason for Statement Code (RPC) and Individual Tax Number of a company or private entrepreneur.
Full name of the entrepreneur or full name of the company.
Name of the inspection code where this report will be sent.
Data on MSS in whole units. If during calculations a fractional figure is obtained, rounding rules must be applied.
Full name of all company managers, date of completion, signature and seal.

Submission deadlines annual report— until January 20, 2017. Please note that these data will refer to 2016. Those organizations that were created recently can submit a report until the 20th day of the month following the month in which they began work.

Failure to submit reports on time will result in penalties:

for companies - 200 rubles and from 300-500 rubles for its management.
for individual entrepreneurs - 200 rubles.

In 2017, the reporting form for the SSC will remain unchanged.

Subtleties of the report

Reporting is submitted every year and entrepreneurs should understand that the rules for this filing can be changed at any time. In 2017, you should pay attention to the following provisions:

The SSC must be submitted by all companies, without exception. As for individual entrepreneurs, they submit reports only if they have employees. This norm was approved back in 2014.
If an error was made in the reporting, and the submitted form has already ended up in the appropriate institution, it is necessary to submit a new (correct) report in a timely manner in order to avoid fines and sanctions.
It is not necessary to submit these reports to the relevant authorities only in electronic form. This rule is convenient for those companies with fewer than 100 employees. If the number of employees is larger, then the electronic form is mandatory. The inspection will not even touch the paper form of reporting from such an organization.
If the number of employees at a company has not changed throughout the year, management must still provide a CSC report. Thus, the company will avoid unnecessary fines and other problems.
The organization, as well as its subsidiaries, must submit a report to the same inspectorate where the main company is registered. “Individual entrepreneurs” submit forms to the institution at the place of registration.
The paper reporting form can be submitted personally by the manager or an authorized representative. In addition, you can send registered letter— then the reporting process is greatly simplified.
When making preliminary calculations, you should not round off employee data. Only the final figure is subject to rounding.

Rules for calculating SSC

The specifics of calculating the average headcount are regulated by an order from Rosstat. Every year, the number of employees to submit reports is calculated according to the established formula:

SSC (1 month) + SSC (2 month) + SSC (3 month) +…+ SSC (12 month)/12

The formula does not change even for those businesses that started operating in the middle of the year or less. The denominator is a constant that is not influenced total quantity months worked by the enterprise.

The SSC in 2017 relative to a specific month is calculated as the sum of the entire SSC of employees, both full-time and part-time. It is worth considering that the data for each individual employee will be calculated taking into account certain features.

The average number of full-time employees is calculated as the sum of the number for each date and divided by the total number of working days. IN in this case It doesn’t matter at all what kind of work this employee performed: temporary, seasonal or permanent. In addition, the calculation should include those employees who are on sick leave or on a business trip. People who work from home should also be taken into account here.

Below is a list of employees who may not participate in the calculation:

A woman who is in ;
External part-time worker;
An owner who does not claim a salary;
An employee transferred to another institution;
Student employees who are on leave at their own expense;
Those who carry out their activities on the basis of a civil contract;
The employee who wrote a letter of resignation at the time of drawing up the report.

In the case when a report is compiled on the average number of part-time employees, it is imperative to indicate exact quantity person/days

Then the calculations must be performed for each employee separately. To do this, you need to take the total number of hours worked by a person and divide by the fixed time of the working day. The result obtained is multiplied by the total number of days in the month for which the calculation is made.

The 2017 Average Population Report is a very important and required document. Before you start compiling it, you need to familiarize yourself with the rules for filling it out, deadlines and features. Otherwise, the company may suffer serious losses and further penalties, which may interfere with its productive functioning. Fill out the forms correctly, and most importantly, submit them to the right authorities on time, and then you and your company will never have problems!