The procedure for calculating the number of employees is determined by law and established in the Decree of Rosstat dated November 20, 2006 N 69 (hereinafter - the Decree).

Payroll

A complete list of employees who are accounted for in the payroll contains clause 88 of the Resolution. We present it below, but for now we propose to remember a few rules for calculating the headcount:

1. The payroll includes all employees who are labor relations with the employer. Simply put, those with whom an employment contract was concluded (both fixed-term and indefinite) and who performed permanent, temporary or seasonal work for one day or more.

2. When calculating the indicator, the owners of organizations who worked and received wages in their company are taken into account.

3. In the payroll number of employees for each calendar month, both those who actually work and those who are absent from the workplace for any reason (for example, sick or absenteeism) are taken into account.

4. The payroll for each day must coincide with the data in the time sheet of employees.

Fragment of the document. Clause 88 of the Decree of Rosstat dated 20.11.2006 N 69.

Employees who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not so many of them, so we advise you to remember everyone:

• external part-timers;
• performing work under civil contracts;
• working under special contracts with government organizations to provide work force(military personnel and persons serving a sentence of imprisonment) and accounted for in average headcount workers;
• transferred to work in another organization without pay, as well as sent to work abroad;
• those aimed at on-the-job training, receiving scholarships at the expense of these organizations;
• who submitted a letter of resignation and who stopped working before the expiration of the warning period or who stopped working without warning the administration. Such workers are excluded from the payroll from the first day of absence from work;
• owners of the organization who do not receive wages;
• lawyers;
• military personnel.

• homeworkers,
• internal part-time workers,
• employees registered in one organization for two, one and a half or less than one rate,
• persons hired part-time, part-time, or half-time.

Average headcount

The name of the indicator itself tells us that the average payroll- This is the average payroll number of employees for a certain period of time. Typically monthly, quarterly and yearly. Quarterly and yearly calculations will be based on monthly calculations. Below we will show all the calculations with examples. But first, we draw your attention to an important point. The average headcount includes not all employees from the payroll (paragraph 89 of the Resolution). It will not include:

• women on maternity leave;
• persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as on additional parental leave;
• employees studying in educational institutions and being on additional leave without pay;
• workers entering educational institutions and those on unpaid leave to take entrance exams.

• Employment order (form N T-1),
• Order to transfer employees to another job (form N T-5),
• Leave order (form N T-6),
• Order to terminate an employment contract (form N T-8),
• Order on sending an employee on a business trip (form N T-9),
• Personal employee card (form N T-2),
• Time sheet and calculation of labor remuneration (form N T-12),
• Time sheet (form N T-13),
• Payroll (form N T-49).

Let's move on to the calculations

The average number of employees for a month is equal to the sum of the payroll for each calendar day of the month, divided by the number of calendar days in a month.

Please note that the calculation includes holidays (non-working) and weekends. The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if weekends or holidays are several days, then the payroll number of employees for each day will be the same and equal to the number of payroll employees for the working day preceding the weekend or holidays. This condition is contained in paragraph 87 of the Resolution.

Example 1. In OOO "Kadry Plus" labor contracts employs 25 people. The established work schedule is 40-hour five-day work week... The payroll as of November 30 is 25 people.

From December 3 to December 16, inclusive, employee Ivanov went on another annual paid vacation.

On December 5, accountant Petrova went on maternity leave. To fill this position from December 10, on the basis of a fixed-term employment contract, an employee Sidorov was hired.

From December 10 to December 14 inclusive to the company for passing industrial practice student Kuznetsov was sent. They did not sign an employment contract with him.

On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired to work under a labor contract with a probationary period of two months.

On December 24, the driver, Gorbachev, filed a letter of resignation and did not return to work the next day.

Weekends and holidays in December there were 1, 2, 8, 9, 15, 16, 22, 23, 30, 31 numbers. Therefore, on these days, the payroll number of employees will be equal to the payroll composition for the previous working days. That is, this figure for December 1 and 2 will be equal to the payroll for November 30, December 8 and 9 - for December 7, and so on.

Of the employees listed above, the payroll for December will include:

• Ivanov - from December 1 to December 31,
• Petrova - from December 1 to December 31,
• Sidorov - from December 10 to December 31,
• Alekseeva - from 18 to 31 December,
• Bortiakova - from December 19 to December 31,
• Vikulov - from 20 to 31 December,
• Gorbachev - from December 1 to 24.

The average headcount does not include the accountant Petrova (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the firm.

For clarity, let's draw up a table in which the payroll of employees for December 2007 is determined:

Number of employees of LLC "Kadry Plus" in December 2007

Day of the month	List number, people	Of them are not included in the mid-list number, people	Included in the mid-list number, people (column 2 - column 3)

Let's calculate the average headcount for December:

802 people-days : 31 days = 25.87 people

In whole units, it will be 26 people.

The rules for calculating the average headcount for a quarter, year or other period are as follows: it is necessary to add up the average headcount for each month of the period and divide by the number of months. For example, if you want to know the indicator for a quarter, then you need to divide by 3, if for a year - by 12. At the same time, the indicator obtained for a month should not be rounded to whole units. Only the final result of the average headcount for the billing period is subject to rounding.

Four nuances when calculating the average number of employees

Nuance 1. If the organization has spent less than a month entrepreneurial activity, then calculate the average number of employees for this period, it should be as follows. The sum of payroll employees for all days of work must be divided (oddly enough) by total amount calendar days in a month (clause 90.8 of the Resolution). A similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate the indicator for a quarter or for a year, then regardless of the duration of work in the period, it is necessary to add up the average headcount for the months of work and divide by the total number of months in the period. For example, if a company formed in November 2007 wants to calculate an indicator for the whole of 2007, then it must add up the average number of employees for November and December and divide the resulting value by 12.

Example 2. The newly formed LLC "Lyubava" began to operate on October 25, 2007. As of this date, the payroll number of employees was 4 people. On October 30, labor contracts were concluded with three more people. Until the end of 2007, there was no movement of personnel.

The work schedule is a 40-hour five-day work week.

Let's calculate the average number of employees in the company for 2007.

1. The payroll of employees for October is shown in table 2:

List of employees of LLC "Lyubava" in October 2007

Day of the month	Payroll number, people	Including included in average headcount, people

2. Let's define the average number of employees by month.

In October, it is equal to 1.1 people. (34 people-days: 31 days).

Since in the following months the payroll of employees did not change for each day, the average payroll for November will be 7 people. (210 people-days: 30 days) and in December also 7 people. (217 person-days: 31 days).

3. Let's calculate the average number of employees for 2007:

(1.1 pers. + 7 pers. + 7 pers.): 12 months = 1.26 people

In whole units, it will be 1 person.

Nuance 2. If an organization was formed as a result of the reorganization or liquidation of the company, or on the basis of separate or non-independent divisions, then when calculating the average number of employees, it must take into account the data of its predecessors.

Nuance 3. Organizations that have temporarily suspended work for reasons of a production and economic nature determine the average headcount by general rules.

Nuance 4. If the employees of the organization own initiative transferred to part-time (part-time) or work at half the rate (salary), you need to remember the following. In the payroll number, such persons are taken into account for each calendar day as whole units, while in the average payroll - in proportion to the hours worked (clauses 88 and 90.3 of the Resolution). The calculation algorithm is shown in example 3.

Please note: if a reduced (part-time) working day (working week) is provided to employees in accordance with the law or at the initiative of the employer, then they should be counted as whole units for each day. These categories of workers include minors, persons employed in jobs with harmful conditions labor, women who are provided with additional breaks at work to feed a child or who work in rural areas, disabled people of groups I and II.

Example 3. The company "Lux" has a 5-day 40-hour work week. Payroll - 2 people who, on their own initiative, work incomplete work time... So, in December, Lebedeva worked 13 days, 5 hours a day, Sanina - 17 days, 7 hours a day. In December 2007, 21 working days.

It is necessary to determine the average number of employees for December.

1. Determine the total number of person-days worked by these persons (in our case, Lebedeva and Sanina).

To do this, divide the total number of man-hours worked in the desired month (in December) by the length of the working day. The number of man-hours worked by Lebedeva is 65 man-hours (13 days x 5 hours), and Sanina's - 119 man-hours (17 days x 7 hours). To determine the length of the working day, you need to divide the number of working hours per week by the number of working hours per day. In our case, it will be equal to 8 hours (40 hours: 5 hours). The total number of person-days will be 23 person-days. ((65 man-h + 119 man-h): 8 h).

2. The next step is to calculate the average number of underemployed workers per month in terms of full-time employment. To do this, divide the result obtained by the number of working days in a month (there are 21 in December). We get 1.1 people. (23 person-days: 21 days).

3. To determine the average number of employees for the month, add the previous indicator and the average number of other employees. That is, it is necessary to keep separate records of such employees.

In our case, the company has only 2 part-time workers, so the average headcount for December will be 1.1 people. In whole units - 1 person.

Average number

To calculate this indicator, it remains for us to determine the average number of external part-time workers and persons performing work under civil law contracts.

The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of part-time workers.

And the average number of persons performing work under civil law contracts is determined according to the general rules for calculating the average number of employees. But there are still some peculiarities. So, if an employee who is on the payroll of a company has entered into a civil law contract with it, it is taken into account only in the payroll and only once (as a whole unit). Also, individual entrepreneurs are not included in the average number of employees under civil law contracts.

Thus, adding up all three indicators, we can determine the average number of employees. Note: it needs to be rounded to whole units.

An organization and an entrepreneur need to know the average number of their employees in order to calculate taxes. For example, to decide whether a company has the right to switch to a simplified taxation system or not. To use a regressive scale when calculating contributions to Pension Fund, you also need to know the average number of employees. Fund social insurance requires this indicator to be indicated when submitting reports.
The average number of employees is calculated for a certain period, for example, month, quarter, half year.

To calculate the average number of employees, you need to know:
- the average number of employees;
- the average number of freelance part-timers;
- the average number of employees who performed work under civil contracts.
If only staff members under employment contracts, then you just need to determine their average number. In this case, it will coincide with the average number of employees.

Average number of employees

To determine the average number of employees, you first need to calculate their payroll.
The payroll number of employees is calculated on a specific date. For example, on the first or last day of the month. The payroll number of employees for each calendar day includes all employees with whom an employment contract has been concluded.
Please note: in the payroll number of employees, not only employees who went to work are taken into account, but also absent employees. For example, employees who took sick leave, went on a business trip, went on vacation.
The payroll does not include the following employees:
- accepted concurrently from other organizations;
- performing work under civil contracts;
- sent to work in another organization, if they do not retain wages;
- those who have entered into an apprenticeship agreement with the organization and receive a scholarship;
- those who filed a letter of resignation and stopped working before the expiration of the two-week notice period.

Example
On March 30, 2005, there were 15 people in the organization. Of these, 9 people work under an employment contract, 6 people - under a civil law contract.
Of the 9 employees with whom an employment contract has been concluded, two are hired part-time from other organizations.
Let's calculate the payroll number of employees as of March 30, 2004. To do this, from the total number of employees, you need to subtract those who work under civil contracts, and those who are hired part-time. Thus, as of March 30, 2004, the payroll of the organization is 7 people (15 - 6 - 2).
The average number of employees is calculated for a certain period. It is calculated as follows: the payroll number of employees for each day of the month (including holidays, workdays and weekends) is added up and the amount received is divided by the number of calendar days of the period.
Not all employees who are included in the payroll are taken into account when calculating the average payroll. These workers include:
- women who were on maternity leave in connection with the adoption of a newborn child, as well as on additional parental leave;
- employees studying or entering educational institutions and being on additional leave without pay.

Example
The payroll number of employees of the organization was:
- for each calendar day from April 1 to April 15 - 305 people;
- from April 16 to April 30 - 290 people.
In April, five women were on maternity leave. According to labor contracts, in April all employees of the organization were hired full-time.
To calculate the average number of employees for April, women who were on maternity leave must be excluded from the payroll.
Thus, the sum of the number of employees on the payroll for all days of April will be:
15 days x (305 people - 5 people) + (290 people - 5 people) x 15 days = 8775 people
The average number of employees for April will be equal to:
8775 people : 30 days = 292.5 people
Rounding this figure to whole units, we get that the average number of employees in April is 293 people.
To determine the average number of employees for a quarter, you need to add the average number of employees for each month of the quarter and divide this amount by 3. Similarly, the average number of employees for any period from the beginning of the year (half a year, 9 months, etc.) and for the whole year is determined. ...

Example
For each month of 2004, the average number of employees was equal to:
- in January - 320 people;
- in February - 325 people;
- in March - 320 people;
- in April - 290 people;
- in May - 290 people;
- in June - 305 people;
- in July - 310 people;
- in August - 310 people;
- in September - 310 people;
- in October - 315 people;
- in November - 315 people;
- in December - 315 people.
The average number of employees in 2004 will be:
(320 people + 325 people + 320 people + 290 people + 290 people + 305 people + 310 people + 310 people + 310 people + 315 people + 315 people + 315 people): 12 months = 310, 41 people
Rounding this figure to whole units, we get that the average number of employees in 2004 was 310 people.
Calculation of the average headcount with part-time working hours. Employees who, in accordance with the employment contract, work part-time, are included in the average headcount in proportion to the hours worked.
First, the total number of person-days worked by these employees is calculated. To do this, the total number of man-hours worked is divided by the duration of the full working day and multiplied by the number of days worked. Then the average number of part-time workers for the reporting month is determined in terms of full-time employment. To do this, the total number of man-days worked is divided by the number of calendar working days in the reporting month. At the same time, for days of illness, vacation, absences, hours for the previous working day are conditionally included in the number of man-hours worked.

Example
According to written statements in September 2004, two employees of the organization work 4 hours a day. The organization works on a five-day workweek schedule. Normal working hours are 8 hours. Therefore, when calculating the average headcount, these employees are taken into account for each working day as 0.5 people (4 people-hours: 8 hours).
In September 2004, the first employee worked for 22 days, and the second for 16 days.
The first employee has a total number of person-days for September equal to 11 (22 person-days x 0.5 people).
The second employee will have a total number of man-days for September equal to 8 (16 man-days x 0.5).
The average number of underemployed workers in September will be:
(11 person-days + 8 person-days): 22 days = 0.86 people
Suppose that the average full-time headcount in September was 214. Then the total average number of employees in the organization will be 214.86 people (214 + 0.86).
Rounding this figure to whole units, we get that the average number of employees for September is 215 people.
Calculation of the average number of newly created organizations and newly registered entrepreneurs. Organizations and entrepreneurs who are registered in the current year calculate the average number of employees for the month as follows: the number of employees on the payroll for all days of the organization's work in the reporting month is divided by the total number of calendar days in the month.
If the organization worked incomplete quarter, then the average number of employees for the quarter is determined as follows: the average number of employees for each month of the quarter is added up, and the resulting amount is divided by 3. The average number of employees for any incomplete period from the beginning of the year is also determined.

Example
The newly created organization started working on September 25, 2004. The payroll number of employees for each day from 25 to 30 September was 18 people.
The number of employees on the payroll for 6 days in September is equal to:
18 people x 6 days = 108 people
The average number of employees in September will be:
108 people : 30 days = 3.6 people
Rounding this figure to whole units, we get that the average number of employees for September 2004 is 4 people.
Let's assume that in October, November and December 2004 the average number of employees was 18 people. Let's calculate the average number of employees for 2004.
The number of employees on the payroll for 2004 is equal to:
4 persons + 18 people + 18 people + 18 people = 58 people
The average number of employees in 2004 is as follows:
58 people : 12 months = 4.83 people
Rounding this figure to whole units, we get that the average number of employees for 2004 is 5 people.

The amount of payroll employees for all days of work must be divided (oddly enough) by the total number of calendar days in a month (clause 90.8 of the Resolution).

Calculation of the average and average number of employees

A similar situation may arise in a newly formed company (not from the beginning of the month) or in an organization with a seasonal nature of work. If such an organization needs to calculate the indicator for a quarter or for a year, then regardless of the duration of work in the period, it is necessary to add up the average headcount for the months of work and divide by the total number of months in the period. For example, if a company formed in November 2007 wants to calculate the indicator for the entire 2007, then it must add up the average number of employees for November and December and divide the resulting value by 12. Example 2. The newly formed LLC Lyubava began to implement activity since October 25, 2007

What is the difference between the average number and the average number

Attention Normative acts on the determination of the number of employees In the area under consideration, there are legislative norms (mainly tax), as well as orders and instructions on the rules for determining the payroll and average number of employees for submission of these reports to the statistics authorities. Let's dwell on the latter. Among them:

• the current Instruction on statistics of the number and wages of workers and employees at enterprises, institutions and organizations, approved.

Rosstat orders of August 27, 2014 N 536, of August 03, 2015 N 357, of October 26, 2015 N 498, etc.

The orders also determine who and in what time frame must submit the specified reporting.

Average headcount and average headcount - difference

Important But first, we draw your attention to an important point. The average headcount includes not all employees from the payroll (paragraph 89 of the Resolution). It will not include:

• women on maternity leave;
• persons who were on leave in connection with the adoption of a newborn child directly from the parental home, as well as on additional parental leave;
• employees studying in educational institutions and being on additional leave without pay;
• workers entering educational institutions and on leave without pay to pass entrance exams.

What is the payroll number of employees?

To begin with, I would like to note that the payroll and average number of employees are two complementary factors that take into account the number of all categories of employees in the enterprise. This amount includes

• Administrative personnel, including those with the management apparatus, officially accepted into the company's staff;
• Workers production labor, regardless of profession and education;
• Service personnel who work in the field of service and maintenance of the main activity;
• Highly qualified professionals and employees, such as accountants, engineers, etc.
• Other employees who are related to the activities of the institution.

But the main thing: what is the difference between the average headcount and the average headcount in the fact that when determining the average, all people working within the organization are taken into account.

Average headcount and average headcount: difference

For example, even the person who works only for one season, and not the whole year, the payroll of the enterprise will be taken into account as a unit, and not in the form of 0.25. The exception is those categories of employees who combine work, do not have an employment contract, or groups of persons working on the basis of a civil contract.

Basic provisions Compiling the payroll number of workers is obliged to absolutely any enterprise that has its own balance sheet. It must also refer to legal entities unambiguously.

All information about the various departments, teams, laboratories and similar structures that are part of the company is also submitted according to the same principles. It must be remembered that even if in fact the department is not part of the company, but formally belongs to it, it must appear in the general report.

Average headcount and average headcount (difference, how to calculate)

If the number is not more than 100 people, then the reporting is submitted in paper, and if more than 100 - then in electronic.

• All employers submit a report on the composition of their organization.
• If a company is closed or reopened, then this document is also submitted.
• This certificate may be required by banks or any other financial institution.
• Submission of the certificate The form of this certificate depends on the organization for which it is being made, but regardless of the template and order of filling, you must specify in it:

1. The name of the document itself;
2. The name of the authority that requested it;
3. Full details of the person who made it;
4. TIN, and then KPP;
5. The size of the composition at the time of filing the certificate;
6. Date of completion;
7. Signature of the composer and its transcript.

It is done in two copies: one at the tax office, the other at the one who compiled it.

Number of employees on the payroll: what is it and how to calculate it?

The exception is those divisions that have their own balance sheet. Here, at the request of the main structure, they can both provide necessary information to the central office, and to transfer it independently to the territorial statistics bodies.

The reporting process is broken down by timing. There are monthly, quarterly and annual varieties. In each of them, one should strictly adhere to the rule that the period of time begins from the very first number of the period (even if it is a weekend, holiday, and so on) and also ends on the last date.

For example, in the context of the year it will be from January 1 to December 31, without any exceptions. It is necessary to strictly adhere to the deadlines for the delivery of documents, as otherwise an error may appear and a fine will be imposed.
The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if weekends or holidays are several days, then the payroll number of employees for each day will be the same and equal to the number of payroll employees for the working day preceding the weekend or holidays.

This condition is contained in paragraph 87 of the Resolution. Example 1. In LLC "Kadry Plus" 25 people work under labor contracts.

The established work schedule is a 40-hour five-day work week. The payroll as of November 30 is 25 people. From December 3 to December 16, inclusive, employee Ivanov went on another annual paid vacation.
On December 5, accountant Petrova went on maternity leave. To fill this position from December 10, on the basis of a fixed-term employment contract, an employee Sidorov was hired.

I. Payroll number of employees

1. The payroll number of employees is given on a specific date, for example, on the first or last day of the month.

2. The payroll number of employees includes employees who worked under an employment agreement (contract) and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

3. In the payroll number of employees for each calendar day, both those who actually work and those who are absent from work for any reason are taken into account. Based on this, the payroll in whole units includes, in particular, employees:

3.1. those who actually came to work, including those who did not work due to downtime;

3.2. who were on business trips, if they retain their wages in this organization, including employees who were on short-term business trips abroad;

3.3. those who did not show up for work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or before retirement due to disability);

3.4. who did not show up for work in connection with the performance of state or public duties;

3.5. hired part-time or part-time, as well as accepted at half the rate (salary) in accordance with the employment agreement (contract). In the payroll number, these employees are taken into account for each calendar day as whole units, including non-working days of the week due to the hiring (see clause 5.4).

Note. This group does not include separate categories employees who, in accordance with the legislation, establish a reduced duration of working hours, in particular: employees under 18 years of age; workers employed in jobs with harmful working conditions; women who are given extra breaks from work to feed their baby; women working in the countryside.

3.6. hired for a trial period;

3.7. those who have entered into an employment contract with an organization on the performance of work at home by personal labor (homeworkers). In the payroll and average number of employees, homeworkers are counted for each calendar day as whole units;

3.8. sent out of work to educational institutions for advanced training or acquisition new profession(specialties), if they retain their wages;

3.9. those temporarily assigned to work from other organizations, if they do not retain wages at the place of their main work;

3.10. students and students of educational institutions working in organizations during the period of industrial practice, if they are enrolled in jobs (positions);

3.11. those studying in educational institutions, postgraduate studies who are on study leave with full or partial salary;

3.12. students studying in educational institutions who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to pass entrance exams (see clause 5.2.2);

3.13. who were on annual and additional vacations provided in accordance with the legislation, the collective agreement and the labor agreement (contract);

3.14. who had a day off according to the work schedule of the organization, as well as for processing time with the summarized accounting of working time;

3.15. who received a day of rest for work on weekends or holidays (non-working) days;

3.16. who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on additional parental leave (see clause 5.2.1);

3.17. taken to replace absent workers (due to illness, maternity leave, parental leave);

3.18. who, with the permission of the administration, were on unpaid leave for family reasons and other valid reasons;

3.19. who were on leave at the initiative of the administration;

3.20. those who took part in strikes;

Average and average headcount, what is the difference

foreign citizens who worked in organizations located on the territory of Russia;

3.22. absenteeism;

3.23. who were under investigation before the court's decision.

4. The following employees are not included in the payroll:

4.1. hired part-time from other organizations. External part-time employees are accounted for separately.

Note. An employee who receives two, one and a half or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll number of employees as one person (a whole unit).

4.2. who performed work under contracts of a civil - legal nature.

Note. An employee who is on the payroll and who has entered into a civil law agreement with the same organization is counted in the payroll and average number once at the place of his main work.

4.3. attracted to work at the enterprise in accordance with special contracts with state organizations for the provision of labor (military personnel and those serving a sentence of imprisonment) and taken into account in the average number of employees (see clause 5.3);

4.4. sent to work in another organization, if they do not retain their wages;

4.5. directed by organizations to study in educational institutions with a break from work, receiving scholarships at the expense of these organizations;

4.6. who submitted a letter of resignation and who stopped working before the expiration of the warning period or who stopped working without warning the administration. They are excluded from the payroll number of employees from the first day of absence from work;

4.7. non-working owners of this organization.

For reporting in tax authorities, confirmation of fiscal benefits and determination of the size of individual budgetary obligations, firms and entrepreneurs have to determine indicators related to the number of hired specialists. The difference between the average headcount and the average headcount is still incomprehensible to many managers and employees of the accounting department. Let's consider what is the difference between the concepts and for what purposes they are used in real economic life.

The current legislation identifies categories of specialists that do not need to be included in the calculation, regardless of which indicator is determined: the average (MS) or the average headcount (SD).

These include:

• Specialists on leave for BIR, child care, adoption of a newborn baby. The only exceptions are workers who work from home and remain eligible for benefits.
• Individual entrepreneurs with whom a commercial structure has entered into an agreement for the provision of services (performance of work).
• Specialists located in unpaid leave for passing a session or passing entrance examinations to a university or college.
• Lawyers.
• Founders legal entity who are not paid a salary.
• Persons who work for the employer under an apprenticeship or other special contract (military personnel serving a court sentence, etc.).
• Employees transferred to another legal entity without salary or sent to perform functions abroad.

If a specialist stops coming to work without prior warning to the employer, he is removed from the payroll from the first day of absence. This means that his leisurely days will not be included in the MF and MSS formulas.

Average and average headcount: differences

Both indicators reflect the size of the staff of the company or individual entrepreneur and can be used by managers commercial structures to analyze the effectiveness of personnel, determine the need for additional personnel.

The difference in indicators is dictated by the peculiarities of their calculation. SSH is an integral part of the midrange. This means that for one enterprise the second value will necessarily be greater than or equal to the first, but not less.

What is the difference between the average number and the average number? The second indicator includes exclusively specialists hired by a company or individual entrepreneur under labor contracts for whom this employer is the main place of employment. From the point of view of an accountant, it does not matter where the employee is at a particular moment:

• on another vacation;
• on business trip;
• at home, because his employment contract allows him to carry out duties remotely;
• on sick leave (only on condition that a certificate of incapacity for work is issued);
• on time off due to family circumstances in agreement with the administration;
• on a weekend, dropped out according to the schedule or provided for processing;
• on duty.

The average population is the MFR increased by two points:

1. specialists employed as external part-time workers - the main place of work for them is another organization;
2. individuals hired under civil law contracts.

The payroll and average number of employees are indicators that reflect the average number of employees in the company's staff for a certain period of time (usually a year). They are interconnected, therefore, to calculate the first, it is necessary to calculate the second according to the established rules.

How is the enterprise's CER determined?

To determine the MTN indicator for a month, you need to find the payroll number of employees for each date. The source of information for the accountant is the timesheet. The values ​​are added for each date, including those marked as out of service in the production calendar.

The payroll number of employees on a weekend or holiday is recognized as equal to the value determined on the previous working day. The summation result is divided by the number of calendar days in the period.

If specialists are employed on a part-time basis, they are counted in the SSR formula in proportion to the hours actually worked.

The payroll and average payroll for a period of more than a month is determined by the following algorithm:

• the value for the month is calculated;
• data by month are added;
• the result is divided by the number of months in the period, for example, 12 if the indicator is calculated for a year.

If the company or individual entrepreneur has been operating for an incomplete year, the accountant calculates the SDR for the months of the actual work of the commercial structure and divides the result by their number. This method is used for seasonal business, newly formed business entities.

To transform the SSC into a midrange, you need to add data on external part-timers and specialists hired by GPB to the result of the calculations. The former are accounted for by the actual hours worked, similar to those employed on a part-time basis. The second - as whole units during the period for which they have signed an agreement with the company.

The formula for calculating the average value for these two categories of workers is similar to that used to determine the MER.

Why is the average headcount calculated?

What is the difference between the payroll number and the average payroll number? The second indicator has a broader scope. Its calculation is necessary for both small companies and representatives of large businesses.

SSH is considered for the following purposes:

• Submission of an annual report on the FTS to the Federal Tax Service, which is mandatory for all companies and individual entrepreneurs with hired employees. The deadline for its submission is January 20 of the next year; for being late, a commercial structure is fined 200 rubles.
• Determination of the right of economic entities to submit reports to the fiscal authorities on paper.
• Filling out the 4-FSS form and calculating insurance premiums.
• Calculation of income tax for companies with separate subdivisions. The legislation allows for the distribution of the regional part of the obligation in proportion to the SSR, calculated on the basis of “segregations”.
• Filling out the PM form, which representatives of small businesses submit to the tax authorities every three months.
• Obtaining an exemption from the payment of income tax. In Art. 381 of the Tax Code of the Russian Federation indicates that firms and individual entrepreneurs have the right to take advantage of the privilege, in which disabled people and their representatives make up at least 80% of the SSR indicator.
• Determination of quotas for the employment of persons with disabilities in accordance with the provisions of 181-FZ.

The SDR value is used for eligibility for tax credits by representatives of certain industries. For example, IT companies can list insurance premiums at reduced rates, if the average number of employees per year does not exceed 7 people.

The difference between the average number and the average number is not as great as it seems at first glance. The MSS value is calculated on the basis of the calculated MSS indicator. The number of external part-time workers and individuals employed under the GPB is added to the resulting figure, using the same formulas and logic.

When is the average headcount used?

Companies and individual entrepreneurs calculate the average in the following situations:

• To switch to STS and UTII. For example, in Art. 346.12 of the Tax Code of the Russian Federation states that the simplified system is not available for firms and individual entrepreneurs whose average headcount exceeds the threshold of 100 people.
• To use the patent regime. The requirements of the legislators are even stricter: the staff of the enterprise should not exceed 15 people.
• To take advantage of tax incentives. The indicator is recorded in statistical form, submitted quarterly by small businesses.

Until 2016, the average number was used to determine whether a commercial structure can be classified as small and medium-sized businesses. At present, the average listed indicator is taken as a basis, which makes it possible to classify a larger number of enterprises as SMEs.

What is the difference between the average number and the average number? The difference lies in the calculation methodology and the purposes for which the accountant performs the calculations. The second indicator is used in annual reporting, the first is necessary exclusively for small businesses and commercial structures wishing to switch to a special regime.

If you find an error, please select a piece of text and press Ctrl + Enter.

Of the employees listed above, the payroll for December will include:

• Ivanov - from December 1 to December 31,
• Petrova - from December 1 to December 31,
• Sidorov - from December 10 to December 31,
• Alekseeva - from 18 to 31 December,
• Bortiakova - from December 19 to December 31,
• Vikulov - from 20 to 31 December,
• Gorbachev - from December 1 to 24.

The average headcount does not include the accountant Petrova (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the firm. For clarity, let's draw up a table that defines the payroll of employees for December 2007: Payroll of employees of OOO Kadry Plus in December 2007 Number of the month Payroll, people. Of these, they are not included in the average headcount, people. Included in the average headcount, people (column 2 - column

What is the difference between the average number and the average number

On this date, the payroll number of employees was 4 people. On October 30, labor contracts were concluded with three more people. Until the end of 2007, there was no movement of personnel.
The work schedule is a 40-hour five-day work week. Let's calculate the average number of employees in the company for 2007.
1. The payroll of employees for October is shown in Table 2: Payroll of employees of LLC "Lyubava" in October 2007 Day of the month Payroll, people. Including included in the average number, people.
October 25 4 4 October 26 4 4 October 27 (day off) 4 4 October 28 (day off) 4 4 October 29 4 4 October 30 7 7 October 31 7 7 Total 34 34 2. Let's determine the average number of employees by month. In October, it is equal to 1.1 people. (34 people-days: 31 days).

What is the difference between average and average headcount

If employees of the organization on their own initiative are transferred to part-time (part-time) or work at half the rate (salary), the following should be remembered. In the payroll number, such persons are taken into account for each calendar day as whole units, while in the average payroll - in proportion to the hours worked (p.

p. 88 and 90.3

Info

Resolutions). The calculation algorithm is shown in example 3. Please note: if a reduced (part-time) working day (working week) is provided to employees in accordance with the law or at the initiative of the employer, then they should be counted as whole units for each day.

Such categories of workers include minors, persons employed in jobs with harmful working conditions, women who are provided with additional breaks from work to feed a child or who work in rural areas, invalids of groups I and II.

The payroll number of employees is

Attention

Those employees who are on the payroll of the company, but are only concluded with it, the GPA should be counted in only in the payroll and only once. At the same time, one employee is accepted for 1 unit. Individual entrepreneurs are not included in the average number, even if they have concluded a GPA with the organization.

Also, the average number does not include those unscheduled persons who have not entered into a GPD with the company. Application of the average number of employees In order for the company to be able to confirm its right to preferential taxation, it is necessary to calculate the average number of employees.

Calculation will be required in the following cases:

• When an organization or individual entrepreneur switches to taxation regimes such as the simplified tax system or UTII. In order for the company to be able to do this, the indicator of the average headcount for the year should not exceed 100 people.

Vote:

Rosstat of 20.11.2006 N 69. Employees who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not so many of them, so we advise you to remember everyone:

• external part-timers;
• performing work under civil contracts;
• those working under special contracts with state organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment) and are taken into account in the average number of employees;
• transferred to work in another organization without pay, as well as sent to work abroad;
• those aimed at on-the-job training, receiving scholarships at the expense of these organizations;
• who submitted a letter of resignation and who stopped working before the expiration of the warning period or who stopped working without warning the administration.

Payroll and average payroll: differences

To transform one indicator into another, you need to subtract the number of employees from the first:

• on leave for BiR and childcare;
• students of universities and colleges, undergoing practical training at the enterprise and enrolled in jobs;
• persons who went on study leave without pay;
• invalids of the Second World War.

If a specialist is employed on a part-time basis, to determine the CER, he is taken into account not as a whole unit, but in proportion to the time actually worked. To find the CDR, the accountant adds up the adjusted payroll for all dates in the period. The value of the indicator on weekends and holidays is assumed to be the same as on the previous weekday. The amount received is divided by the number of calendar days in the time interval of interest.

Average headcount and average headcount (difference, how to calculate)

What an indicator may be needed for:

• To provide statistical information to external users, for example, Rosstat;
• For making managerial decisions, for example, in the segment of personnel records: which category of employees can be reduced, which one can be increased, where the staff will be picked up, and where there is a surplus;
• To calculate some financial and economic indicators, for example, production rates;
• For filing tax reports and tax accounting for enterprises;
• Other goals that arise for a business entity.

As you can see, it is important, but a logical question arises: how does the average number differ from the average number of employees, and when is one or the other applied? Or maybe it is generally the same criterion, just different names.

Average headcount and average headcount - difference

These include the following:

• The turnover rate for admission is calculated by dividing the number of specialists hired for a certain period of time by the average headcount (SDR) of personnel for the same period.
• The turnover rate on retirement is obtained by dividing the number of employees who quit (regardless of the reasons for parting with the organization) by the HRC.
• Replacement rate - you need to find the difference between newly hired and dismissed workers, and then divide the result by the SSR.
• Personnel constancy ratio is obtained by dividing the number of employees who have worked the entire time interval by the SSC for the same period.

To assess the staffing level, management is not enough to know how to determine the payroll number of employees, you need to be able to evaluate the indicator over time.

The difference between the staff number and the average

For example, from January to June in the organization the average headcount for each month was 30 people, and from July to December - 28, then the calculation of the average headcount for the year will be as follows: (30 x 6 + 28 x 6) / 12 = 29 people Important! The resulting value of the average headcount is always rounded to the nearest whole number. To calculate the average monthly payroll, the same indicator for full-time workers is added to the average number of part-time workers (those who work part-time by agreement, with the exception of workers who are entitled to such working conditions by law).

The calculation of the average headcount for one month for full-time workers is quite simple. To do this, you need to summarize the payroll number of employees for each day of the month.

From 10 to 14 December, a student Kuznetsov was sent to the company to undergo industrial practice. They did not sign an employment contract with him. On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired to work under a labor contract with a probationary period of two months. On December 24, the driver, Gorbachev, filed a letter of resignation and did not return to work the next day. It is necessary to calculate the average number of employees for December.

Weekends and holidays in December were 1, 2, 8, 9, 15, 16, 22, 23, 30, 31. Therefore, on these days, the payroll number of employees will be equal to the payroll composition for the previous working days.

That is, this figure for December 1 and 2 will be equal to the payroll for November 30, December 8 and 9 - for December 7, and so on.

The difference between the average headcount and the staff

That is, if the average number of employees in the organization exceeds 25 people, then it is possible to submit reports to the FPR and FSS only in in electronic format... Read also the article ⇒ Certificate of confirmation of the main type of activity in the FSS (sample filling). The second case when an organization's accountant will have to calculate the average headcount is filling out Form 4 of the FSS and calculations of insurance premiums (See also the article ⇒ Average headcount in the FSS-4 calculation in 2018). Some tax benefits for organizations and entrepreneurs also depend on the average headcount. For example, for such IT organizations, reduced rates for insurance premiums are provided if this indicator of the number is at least 7 people. The average headcount is also needed when filling out statistical reports and when calculating income tax.

There are a lot of indicators that characterize the activities of any company. Each of them is necessary for specific purposes and is calculated taking into account general formulas and recommendations prescribed in guidelines and scientific literature. And one of these criteria in the activities of an organization is the number of personnel used for different purposes.

Staff, number of employees: what is it, what is it for

To begin with, I would like to note that the number of personnel is an important indicator by which an enterprise can receive the status of small or not. In addition, using such a criterion, an organization has the right to receive subsidies from the budget, maintain simplified accounting and tax accounting, operate under a simplified taxation system, etc. But the main thing here is not only to apply such an indicator, but also to calculate it correctly, since there is an average and average headcount, which has its own fundamental differences.

What an indicator may be needed for:

• To provide statistical information to external users, for example, Rosstat;
• For making managerial decisions, for example, in the segment of personnel records: which category of employees can be reduced, which one can be increased, where the staff will be picked up, and where there is a surplus;
• To calculate some financial and economic indicators, for example, production rates;
• For filing tax reports and tax accounting for enterprises;
• Other goals that arise for a business entity.

As you can see, it is important, but a logical question arises: how does the average number differ from the average number of employees, and when is one or the other applied? Or maybe it is generally the same criterion, just different names.

Number and average headcount: what is the difference

To begin with, I would like to note that the payroll and average number of employees are two complementary factors that take into account the number of all categories of employees in the enterprise. This amount includes

• Administrative personnel, including those with the management apparatus, officially accepted into the company's staff;
• Industrial workers, regardless of profession and education;
• Service personnel who work in the field of service and maintenance of the main activity;
• Highly qualified professionals and employees, such as accountants, engineers, etc.
• Other employees who are related to the activities of the institution.

But the main thing: what is the difference between the average headcount and the average headcount in the fact that when determining the average, all people working within the organization are taken into account. This includes those who work under labor contracts, civil law contracts, contracts, etc., and there is no difference whether the work for such workers is the main one or not. When determining a simple average number, an accountant should take into account even part-time workers who do not submit their work book to the HR department.

If we are talking about calculating only the average payroll, then only the main employees enrolled in the company's staff are taken into account. It is in this nuance that such a moment lies as how the number differs from the average number.

Calculation difference

Speaking about what the average and average number of differences, one cannot fail to mention the difference in the calculation of such an indicator. It should be noted that the list itself includes the average, and without the latter, it is impossible to calculate the first.

According to the approved Rosstat methodology, the average number of employees includes three main components:

1. Average payroll;
2. Average number of people working in combination;
3. Average number of people registered with an organization under civil law contracts.

Thus, the most important thing is to understand how such an average payroll is calculated. According to the recommendations presented, the person who makes the calculation must add up the total number of workers at the main place of work for each day of the calendar month, taking into account both weekends and holidays. Then divide the resulting number by the number of calendar days in the reporting period.

At the same time, you need to know that when calculating such an indicator, it is very important to know that the number of employees cannot take into account some categories of workers who are not currently at work. This category, for example, includes those who are on maternity leave and parental leave.

The other two indicators are calculated using the same methodology. The only difference is in the category of employees for which such calendar days are counted. In one case, the number of those who are part-time workers is determined, in the other - those who are admitted to work under a signed civil law contract.

When all three criteria are calculated, they are all summed up, and such a general indicator as the average is obtained.

In addition, it is very important to know that when calculating those people who are not registered in the state for a full day, for example, at 0.5 rates, are not counted in the composition as one staff unit, but only in the proportion at which they accepted.

Thus, the average number and the average number of employees, the difference lies in the fact that the former takes into account all workers without exception and is the final statistical indicator. The average listed is based solely on staffing table, that is, taking into account the rates and professions for which people are registered at the main place of work. All other categories of specialists are taken into account in indicators calculated on the basis of civil contracts and combination documents.