home Instagram Form of information on the number. Report on the average headcount for newly created organizations. An example of calculating the average number of individual entrepreneurs

Form of information on the number. Report on the average headcount for newly created organizations. An example of calculating the average number of individual entrepreneurs

Business entities of any form of ownership are required to annually send information about average payroll workers. This element plays a critical role in economic activity- so, it is on its basis that organizations are classified by business size. Therefore, the value of the number is included in a large number of reports that are sent to statistics and the tax office.

The average headcount is a specially calculated element that reflects the average number of employees who worked in a business entity in a particular time period.

This value must be calculated by every business entity who has hired workers. The time period for the calculation, depending on the need, can be chosen by any - month, quarter, half year, year, etc.

But even when calculating different time intervals, the very technology of obtaining the indicator does not change from this.

In 2014, an indulgence was made for entrepreneurs - now they can not register information on the average number of employees if they do the work on their own, without hiring third-party workers.

Attention: one of important directions the application of the obtained element is the division of business entities into groups, based on the number of employees involved. And this, in turn, will determine the possibility of using one or another tax preferential regime. Also, payroll is used to determine average salary by organization.

The storage period of the report in the archives of the business entity is 5 years.

Deadlines for submitting the report on the average headcount in 2019

The day until which the business entity is obliged to provide the regulatory authorities with a report on the average headcount depends on the functioning of the entity itself:

Individual entrepreneurs and firms that have been operating for a long time are required to submit a report by January 20 of the year that follows the year of the report. If such a day falls on a weekend or holiday, then the deadline is shifted forward until the first working day. In 2019, January 20 is Sunday, so the report will need to be submitted by January 21, 2019.
The average headcount for newly created organizations must be submitted by the 20th day of the month that follows the month of company formation. The second time you will need to send a report on schedule, at the end of the calendar year. Thus, for the newly created LLC, two dates have been determined on which in the first year of its existence it will be necessary to submit a report.
If an individual entrepreneur or a company is closed, then the final report must be submitted on the day the business entity is removed from the state register.

Where are the reports submitted?

The law says that the company must submit a report on the average number of employees to the Federal Tax Service, which is located at its location. In the event that the company has branches or separate divisions, all information is brought together in a single report, which is transmitted by the parent company.

Individual entrepreneurs who have employees must send a report to the address of their registration or actual residence.

Attention: if an individual entrepreneur is registered in one entity, and conducts activities in another, he still must submit a report on the number to the Federal Tax Service at his registration address.

Methods of submitting information

This form is allowed to be handed over both in paper form and in electronic form, there are several ways to surrender:

You can hand over the completed report on paper personally to the inspector, or through an authorized representative with a power of attorney. The form must be drawn up in two copies, one will remain with the Federal Tax Service, and the second with a note of receipt will be returned back to the business entity;
Sending by mail in an envelope using a registered letter;
Through the Internet, using the services of EDF. In this case, the file itself must be signed with a qualified signature.

Attention: in some regions, when submitting a report on paper, you also need to provide a file on a flash drive or other medium. Before visiting a government agency, it is recommended to call and clarify this need.

Download the form and a sample of filling out the form UND 1110018

Files:

How to fill out a report in the form of KND 1110018

The form KND 1110018 is not very difficult to fill out. But before doing this, you need to determine the very value of the average number from the list.

In the upper part of the form, the TIN and KPP codes are put down, and next to it is the sheet number. It will always be 001. It must be remembered that if a company fills out the form, it will have two empty cells in the TIN field that you just need to cross out. If the report is an individual entrepreneur, then he will not have the checkpoint code, which is also crossed out entirely.

At the next stage, the Federal Tax Service is entered into the document, where the form is sent - first, this must be done in words, and then put down the code in numbers.

The next step is to enter the date as of which the information is provided:

In the case when a planned annual report is drawn up, then January 1 of the current year fits here.
If the delivery of the report is performed due to the creation of a business entity or its closure, then here you need to indicate the 1st day of the month following the month of this event.

On the next line there is a field in which you need to enter the number. It is filled from left to right, if any cells remain empty, they must be crossed out.

The bottom of the report is divided into two parts, the business entity only needs to fill in the left column.

Completion depends on who provides the completed form:

The director himself puts down his name, the date of submission of the document and endorses with his personal signature;
The entrepreneur must indicate the date of delivery and sign it with a signature;
In the case when the report is submitted by power of attorney, it is necessary to indicate the full name of the authorized person or the name of the company. The date of delivery is also indicated and everything is endorsed with a signature. In the lower column, you must fill in the information about the issued power of attorney. The power of attorney form itself is attached to the form as an attachment.

How to calculate the average number of employees

Such a calculation in an enterprise is usually performed by an accountant or a personnel officer.

Since this indicator is of great importance for the activities of the organization, its calculation must be approached with full responsibility, since a high accuracy of its determination must be observed.

Indeed, based on the result obtained, the company can determine the possibility of using a preferential tax regime. Also, the supervisory authority has the right to double-check the correctness of the calculation at any time.

The data for calculating the indicator are selected from time tracking documents, orders for admission, dismissal of employees and other similar forms.

Most accounting computer programs the indicator is calculated automatically, based on the data entered into them. But even in this case, it is recommended to double-check the calculation, as well as the sources of information.

The employee must understand the process of calculating the indicator in order to check it at any stage.

Step 1. Calculation of the number of employees on each day of the month

At this step, you need to determine the number of employees who on each day of the month had active labor agreements with a business entity. This number necessarily includes employees who are sick on this day, are in, or went on a business trip.

The following people are also excluded from the calculation:

If they carry out labor activity as part-time workers (they are taken into account at the main place of work);
Carrying out work on;
Employees who are on maternity leave or care for children under 3 years old;
Workers who work shorter hours. At the same time, if given condition established by virtue of legislative restrictions, then it is necessary to take them into account.

On weekends and holidays months it is necessary to take the number of employees in the same number as they were on the previous working day. Several nuances emerge from this - if an employee quit on Friday, then in the calculation of the number, he will still be present on Saturday and Sunday.

Attention: if the company does not have a single hired employee, but there is an appointed director (even if he is not paid a salary and no deductions are made), the number of 1 people is indicated for each day of the month.

Step 2. Determination of the monthly average number of full-time employees

This step determines the number of employees on each day of the month who work the whole working day. Further, this number is divided by the number of calendar days in the month of calculation.

SShpol= (NUMBER1 + NUMBER2 + ... + NUMBER31) / DImes, where

SSCHpo l is the average number of full-time employees per month;

CHIS1, CHIS2, CHIS3 is the number of full-time employees for each calendar day of the month;

DAYmes- the number of calendar days in the month of calculation.

The resulting indicator must be rounded according to mathematical rules to the hundredth decimal place.

Calculation example. July 2017 has 31 calendar days. From 1st to 14th, 38 people worked in the company, from 15th to 22nd - 37 people, from 23rd to 31st - 41 people. Let's determine the number.

The average number of full-time employees is:

(14x38 + 8x37 + 9x41) / 31 = 38.61 people.

Step 3. Determination of the monthly average number of part-time workers

To calculate this indicator, you need to determine the total number of hours worked per month by part-time employees. If one of them had a vacation or illness period in the month of calculation, then for these days the number of hours is set according to the previous working day.

After the number of hours has been determined, the number is directly calculated. To calculate it, you need to divide the amount of hours worked by the product of the number of working days in a month and the norm of working hours for a full day of work.

SShh= HOUR / NORD * NOR hour, where

SShh- the average number of part-time workers per month,

Hrs- the number of hours that employees worked in a total part-time,

Nordn- the number of working days in a month

NORhour- fixed standard working hours. If a firm works on a 40-hour week, then its value is 8 hours, with a 32-hour week - 7.2 hours.

The result obtained must also be rounded to the nearest hundredth.

Calculation example. In July, part-time workers worked a total of 242 hours. The company works 40-hour working week, the number of working days in July is 22.

Calculation of the number: 242 / (8 * 22) = 1.38 people.

Step 4. Determining the average monthly number of all employees

This indicator is obtained by adding the previously obtained number of full-time and part-time employees.

The following formula is used for the calculation:

SShmes= SSCHpol + SSCHhour, where

SShmes- the total average number for the month;

SShpol- the monthly number of employees working full time;

RSSHh- the monthly number of employees working on a part-time basis.

The final result must be rounded to the nearest whole number as required by mathematics. This means that a total less than 0.5 is discarded, and more than this value is rounded up to 1.

Calculation example. Using the previously obtained values, we find the number for the month:

38,61+1,38=39,99

This value should be rounded up to 40.

Step 5. Calculation of the annual average number of employees

For determining this indicator for the year, you need to take the calculated values of the average headcount for monthly periods. When calculating this indicator, it is necessary to add up all the monthly values of the average headcount and divide the result by the number of months - by 12.

SSCHg= (SSCHya + SSCHf + ... + SSCHd) / 12, where

SSCHg- an indicator of the average headcount for the year under review.

SSCHya, SSCHf, etc. - the average headcount for January, February, March, etc.

The indicator of the average headcount should not include fractional numbers, therefore, according to the rules of mathematics, it must be rounded off after calculation.

The legislation provides for the specifics of determining the average headcount for enterprises registered in the current year.

Attention: the peculiarity of this method assumes that for the calculation it is necessary to summarize the indicators of the average headcount only from the moment the company was opened. However, in the denominator of the formula, it is still necessary to set the number of months - 12. This value is not adjusted taking into account the period of the organization's activities.

The indicator of the average headcount is also used in interim reporting, which is presented for a quarter, half a year, 9 months. The above formula can be used to determine these values.

Only the data is taken for the required number of months, and in the denominator it is necessary to set the figure corresponding to each calculation period. For example, for the quarterly number - 3, half-year - 6, 9 months - 9.

Penalty for not submitting information on the average headcount

The responsibility of an economic entity for the late submission of reports containing information on the average headcount, as well as for failure to submit this form, is established by the Tax Code of the Russian Federation.

Normally, the amount of penalties that can be imposed on a business entity for violation of the law and failure to submit a report is set at two hundred rubles.

The law stipulates that these penalties may apply to a responsible employee, who is entrusted with the functions of preparing and sending reports on the average headcount to the Federal Tax Service Inspectorate. The amount of the fine for him can vary from 300 to 500 rubles.

Do not forget that there is also one point - if the subject was held accountable for violating the deadlines or failing to submit a report on the average headcount, then the obligation to submit it remains with him anyway.

Important: for repeated violation regulations establish a twofold increase in penalties.

S. S. Polyatkov

Who hands over information

Starting from 2008, all organizations and individual entrepreneurs must submit to the tax authorities information on the average number of employees for the previous calendar year. However, in 2007, taxpayers, whose average number of employees in 2006 exceeded 250 people, have already submitted the specified information (clause 7 of article 5 of the law of 30.12.2006, No. 268-FZ).

According to paragraph 3 of article 80 Tax Code information on the average headcount for the previous calendar year is submitted in the following terms (letters of the Federal Tax Service dated 09.07.2007 No. ЧД-6-25 / [email protected] and dated 09.07.2007 No. 25-3-05 / 512):

no later than January 20 of the current year;
in case of creation (reorganization) of the organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).

We calculate the number of employees

The average number of employees as of the established date is determined 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 the decree Federal Service-state statistics of 09.10.2006, No. 56 (hereinafter - the Resolution).

The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the amount received by 12. The average number of employees per month is calculated by summing up the number of employees for each calendar day of the month, including holidays (non-working) and days off, and dividing the amount received for the number of calendar days of the month. The number of employees on the payroll for a day off or a holiday is taken equal to the number of employees for the previous working day (clause 8 of the Resolution).

The payroll for each calendar day includes both those who actually work and those who are absent from work for any reason (clause 9 of the Resolution).

Please note that the following categories of employees are not included in the payroll (clause 10 of the Resolution):

external part-timers;
performing work under civil contracts;
directed to work abroad;
directed by organizations for training in educational institutions with a break from work, receiving scholarships at the expense of these organizations;
persons with whom an apprenticeship contract for professional education with payment during the period of the apprenticeship of the scholarship;
those 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;
owners of this organization who do not receive wages;
lawyers;
military personnel.

The following employees on the payroll are not included in the average payroll (clause 11.1 of the Resolution):

women on maternity leave, persons on additional parental leave;
workers studying in educational institutions and who were on additional leave without retention wages, as well as those entering educational institutions who were on leave without pay to pass entrance exams.

In addition, persons working in accordance with labor contract part-time, are taken into account in proportion to the hours worked (clause 11.3 of the Regulation).

If the organization has been working for an incomplete year, the average number of employees for the year is determined by summing the average number of employees for all months of the organization's work and dividing the amount received by 12 (clause 11.6 of the Resolution).

Filling out the form

The form of information on the average number of employees approved by the order of the Federal tax service dated March 29, 2007 No. MM-3-25 / [email protected]"On the approval of the form of Information on the average number of employees for the previous calendar year." Recommendations on the procedure for filling out the report can be found in the letter of the Federal Tax Service of Russia dated April 26, 2007, No. ЧД-6-25 / [email protected](for a sample of filling, see the Example).

When filling out the line "Average headcount as of ..." you must reflect:

the average number of employees as of January 1 of the current year for the previous calendar year;
in the case of creation (reorganization) of an organization - the average number of employees as of the first day of the month following the month in which the organization was created (reorganized).

Example

New form "Information on the average number of employees for the previous calendar year" officially approved by the document Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 N MM-3-25 / [email protected]

More details about the application of the form KND 1110018:

On this page you can download the current form for providing information on the average number of employees.

According to tax legislation, information on the average number of employees must be provided by all organizations, as well as individual entrepreneurs who have employees. Information must be submitted strictly before the specified date, and this is January 20 of the year following the reporting year. If the individual entrepreneur is not an employer, then he should not submit such information - the obligation was excluded at the beginning of 2014.

Information on the average number of employees

A certificate of the number of employees must be submitted when creating a company or its reorganization, for this from legal entity there is a time until the 20th of the next month. The individual entrepreneur does not submit such data during registration.

Information on the number of employees is submitted to its tax department, where the company or individual entrepreneur is registered.

The certificate is drawn up in the form of KND 1110018, approved by Order of the Federal Tax Service No. MM-3-25 / [email protected] of March 29, 2007. The average payroll is considered a taxpayer in accordance with the provisions on the procedure for filling out and submitting another document of a statistical nature - Form No. 1-T. This form was developed by statistical authorities to obtain information on the number and wages of employees, to calculate general indicators, grouping information by type of activity.

The payroll includes all employees of the company who were hired (this fact is confirmed by the record in the labor of each of the employees). An employee can be included in the payroll of only one organization (IP). When calculating makrostatisticheskikh indicators, referring a person to the payroll of any enterprise means that this person belongs to the employed population of the state.

The taxpayer fills out the document form, with the exception of the section intended for the tax representative. The certificate indicates the tax authority to which the information is submitted, the name of the organization or individual entrepreneur, TIN / KPP, the indicator of the number of employees. The data is signed by the head / individual entrepreneur with the date of signing, the legal entity certifies the signature with a seal. If the accuracy of the information is confirmed by a representative of a legal entity / individual entrepreneur, then it is necessary to register data about him, as well as a document that establishes his authority in this matter.

Information on the number of employees is allowed to be submitted to the tax office in electronic format in accordance with the requirements of the Procedure for submitting a tax return and documents to in electronic format, which is determined by the Ministry of Finance of the Russian Federation.

WITH download the form for information on the average number of employees you can below:

Download the form(in PDF format, edited in Adobe Reader)

Download the form(in XLS format, editable in Excel)

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The obligation to submit a report on the average number of employees for 2019 lies with absolutely all individual entrepreneurs and organizations that have (or were in 2019) employees. The report is awaited by the Federal Tax Service and a fine is provided for its late submission. In this article, a form and an example of filling it out.

The form of the report on the average number of employees is called "KND form 1110018". The form is established by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25 / [email protected]

It must be filled out and sent to their territorial office of the Federal Tax Service by January 21, 2019 (due to the fact that January 20 is Sunday), all Russian employers, as well as individual entrepreneurs who attracted hired personnel(Clause 3, Article 80 of the Tax Code of the Russian Federation). If the individual entrepreneur did not attract hired workers in the reporting year, such information is not submitted to them. Moreover, all new organizations that have registered this year are required to submit this personnel document. For them, the deadline for submitting the form is the 20th day of the month following the month of state registration of the legal entity. The end of activities and deregistration are also marked with this report. When a business is liquidated, it is handed over on the day it is actually deregistered with the tax authorities.

Report form on the average number of employees

By itself, the reporting form KND 1110018 has a fairly simple form, it was approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected] Its form consists of only one page, and the only figure that the taxpayer must indicate is the average number of employees as of January 1, 2019.

The main difficulty lies precisely in calculating this figure. How to do this and what formulas to use is described in the material "Sample calculation of the average number of employees" on the site.

The completed report form for 2019 looks like this:

It can be seen from it that it is imperative to specify the following data:

TIN of the entrepreneur or KPP of the organization;
Full name of the entrepreneur or the name of the legal entity;
The name of the IFTS and the code where the report is sent;
Data on the average headcount;
Date of data validity;
The date of the report.

After filling, the form must be certified by the signature of the head of the organization or individual entrepreneur... The document must be submitted at the place of residence and registration of the individual entrepreneur or at the place of registration of the legal entity. Data on employees of separate divisions of the organization is provided in one form throughout the legal entity.

You can submit a letter in person, by mail, through a legal representative, if it is submitted on paper. In electronic format, it must be certified electronic signature the sender.

An example of calculating the average number of individual entrepreneurs

The average number of employees is calculated in two stages:

For each calendar month.
For the year as a whole.

On the example of an individual entrepreneur, the calculation is as follows:

In January 2019, the individual entrepreneur had 6 employees. 4 of them worked 20 working days, in accordance with the standard. One employee was on vacation, so he worked only 12 days, and one employee was sick and worked only 3 days.

The average number of individual entrepreneurs in January 2019 is:

(4 * 20) + (1 * 12) + (1 * 3) = 95/22 = 4,31

The result obtained for each month is not rounded up.

To determine the annual indicator, it is necessary to sum the average number of employees for each month of the year and divide by 12. The final total is rounded to the nearest whole number according to the usual rule: values less than 0.5 are discarded, values from 0.5 and more are taken as a unit.

Example:
4.31 + 5 + 4.35 + 5.2 + 4.13 + 4.0 + 5.0 + 6.0 + 4.25 + 4.45 + 5.2 + 3.8 = 55.69 / 12 = 4.64 = 5 people

Thus, our entrepreneur has an average headcount for 2019 of 5 employees. It is this indicator that should be indicated in the report.

Responsibility for failure to submit a report

Do not forget that the FTS will punish an organization or individual entrepreneur for being late with this report by imposing a fine of 200 rubles, as well as a separate fine on the manager in the amount of 300 to 500 rubles. In addition, the lack of such data will prevent workers tax office to classify the organization or individual entrepreneur as a small business entity, which means the loss of various benefits and preferences that this status provides.