At the beginning of each year - no later than January 20 - each organization, as well as an entrepreneur who entered into employment contracts with individuals in the previous year, must submit to their tax office for the previous year (clause 3 of Article 80 of the Tax Code of the Russian Federation) in the prescribed form KND 1110018 (approved by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 N MM-3-25/174@). In 2018, the deadline has been moved to January 22.

Newly created and reorganized legal entities must also submit information on the average number of employees. They must submit them no later than the 20th day of the month following the month of creation of the organization (making an entry about it in the Unified State Register of Legal Entities) or the month of reorganization, respectively (clause 3 of Article 80 of the Tax Code of the Russian Federation). In this case, information about employees is calculated for the month of creation or reorganization of the company.

Let's say the organization was created on March 13, 2017. Then she had to submit information about the number of her employees to the Federal Tax Service no later than April 20, 2017. By the way, even if the organization has no employees at all, for example, no one has been hired yet, then information about the average number of employees still needs to be submitted (Letter of the Ministry of Finance of Russia dated 02/04/2014 N 03-02-07/1/4390).

Filling out KND form 1110018 “Information on the average headcount” for 2017

The form must indicate (Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 N ChD-6-25/353@):

• information about the taxpayer himself (TIN, KPP, full name - for organizations; TIN and full name of the entrepreneur - for individual entrepreneurs);
• name of the tax authority and its code;
• the date on which the average number of employees is determined. When submitting a form with information for the previous calendar year, indicate January 1 of the current year. And if the form is submitted in connection with the creation or reorganization of a company, then the 1st day of the month following the month of creation or reorganization is indicated (Letter of the Ministry of Finance of Russia dated November 13, 2015 N 03-02-08/65770);
• average number.

The obligation for employers to provide reporting on the payroll is established by the third paragraph Art. 80 Tax Code of the Russian Federation. The information specified in it is needed for maintaining statistics and monitoring business by tax authorities.

According to Letter No. 03-02-07/1/4390 of the Ministry of Finance of the Russian Federation dated 02/04/2014, the following must submit a report on the average number of employees:

• newly registered legal entities, regardless of the availability of personnel;
• individual entrepreneurs with employees;
• organizations that have entered into employment contracts;
• organizations that have not yet recruited staff.

Report form

A report is drawn up in the form KND 1110018, approved. By Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/ The form can be downloaded for free in our article.

Deadline

• in the standard case - no later than January 20 of the current year.
  It turns out that the report for 2019 must be submitted by 01/20/2019. But since January 20, 2019 is Sunday, the last day of delivery is January 21, Monday;
• in case of registration of a new company, the form must be submitted no later than the 20th day of the month following the month of creation of the company ().
  For example, if an organization was founded in January 2019, then the accountant must submit KND form 1110018 for the first time no later than February 20, 2019.
• When liquidating an organization or closing an individual entrepreneur, the completed report is submitted no later than the actual date of deregistration.

Where to submit KND 1110018 (information on the average number of employees)

Now we’ll tell you where to send information:

• legal entities must submit a report to the Federal Tax Service at their location. The average number of employees (form according to KND 1110018) for a separate division is included in the general report;
• Individual entrepreneurs send a report to the Federal Tax Service at the place of registration.

The responsibility for preparing reports can be assigned to both the accountant and the company’s HR officer.

Reporting methods:

• if the enterprise has more than 100 employees, the form should be filled out online and sent to the inspectorate electronically through the service on the Federal Tax Service website;
• if the company has less than 100 employees, the form can be submitted to the tax authority during a personal visit. It can be filled in by hand. You can enter the necessary information into the form using a PC and print the finished report;
• It is also possible to send the report to the tax office by mail, by registered mail with a list of the contents and a receipt.

Filling rules

The rules for filling out the form are contained in Letter No. CHD-6-25 of the Federal Tax Service of the Russian Federation dated April 26, 2007. According to the Letter, all information in the form is entered by the taxpayer himself, except for the section “To be filled out by a tax authority employee.”

So, the following sections must be completed:

• information about the taxpayer himself (TIN, KPP, full name - for organizations; TIN and full name of the entrepreneur - for individual entrepreneurs);
• name of the tax authority and its code;
• the date on which the average number of employees was determined;
• information on the number and wages of employees;
• personal signature and seal of the head of the company.

The tax inspector also enters information into the form received from the taxpayer. It records: the date of receipt of the completed document; report number; your personal data: Full name and signature.

If the report is overdue

In case of failure to submit a report, a fine may be imposed on the organization (the amount of the fine is 200 rubles for each untimely submitted document), and officials of the organization may be brought to administrative liability ().

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

Why do inspectors need information about the average number of employees?

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

First of all, this indicator directly determines how you will submit your tax reports.

If last year's number of employees exceeds 100 people, the only acceptable way to submit declarations is electronically, according to TKS through an EDI (electronic document management) operator. For failure to comply with this requirement of Art. 119.1 of the Tax Code of the Russian Federation provides for a fine of 200 rubles.

Taxpayers with 100 employees or fewer can choose between electronic and paper filing.

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

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

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

Companies provide information regardless of the presence or absence of employees (letter of the Ministry of Finance dated 02/04/2014 No. 03-02-07/1/4390).

Please note that this obligation is not affected in any way by the applicable tax regime. Information is submitted equally by both those using OSNO and those who have chosen special regimes (USN, UTII, Unified Agricultural Tax, PSN).

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

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

If the company was created within a year, it must provide information no later than the 20th day of the month following the one in which it was formed. A similar requirement applies to reorganized legal entities. They report the number to the Federal Tax Service by the 20th day of the month following the month of reorganization.

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

If any of the specified deadlines fall on weekends or holidays, they are generally transferred to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).

Average headcount: 2018-2019 form

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

To submit information on the average number of employees, the form was used in 2018 in accordance with Order No. MM-3-25/174@ dated March 29, 2007. The average headcount on the form in 2019 for the past 2018 is submitted using the same form. Recommendations for filling out the form are given in the letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 No. CHD-6-25/353@.

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

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

The certificate must provide information about the organization or individual entrepreneur (TIN, KPP, name or full name), indicate the name and inspection code. Then you need to indicate the date on which the average headcount was calculated. It will be:

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

The rules for calculating the number since 2018 are established by Rosstat order No. 772 dated November 22, 2017.

For more information about the changes introduced by Rosstat Order No. 772 dated November 22, 2017, read .

In general, the calculation formula looks like this:

Average year = (Average 1 + Average 2 + ... + Average 12) / 12,

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

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

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

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

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

How and where to submit information

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

It is also possible to submit information electronically. The corresponding format was approved by order of the Federal Tax Service of the Russian Federation dated July 10, 2007 No. MM-3-13/421@. Moreover, all taxpayers can choose between the paper and electronic versions, including those whose average payroll number exceeds one hundred. The information is not a declaration, therefore the requirement of paragraph 3 of Art. 80 of the Tax Code of the Russian Federation on the mandatory electronic method of delivery does not apply in this case.

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

Will they be punished for failure to provide information on the number of employees?

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

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

However, keep in mind that the inspection does not have the right to block the account for this. The information is not a declaration, which means that its failure to provide or violation of deadlines does not fall under the grounds for suspending the movement of money through accounts provided for in subsection. 1 clause 3 art. 76 Tax Code of the Russian Federation.

Read more about blocking and unblocking accounts.

Results

All organizations and individual entrepreneurs are required to submit information on the average number of employees to the Federal Tax Service. The deadline for submitting the certificate is no later than January 20 of the year following the reporting year. Moreover, if the document submission date falls on a weekend, the deadline is postponed to the next following working date.

All employers must provide KND form 1110018(reporting on the average number of employees employed according to the work book).

Individual entrepreneurs who did not hire new employees during the reporting period do not really submit a specialized form. This is stipulated in the Tax Code and various legal acts regulating this action.

If this entity, then, regardless of the number of employees hired for the position, they submit the KND form 1110018 in the corresponding reporting period. The form was approved by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174.

It is also allowed automatic filling using a specialized free program. This reporting is needed in order to check the delivery method. If last year's number exceeds 100 people, then the declaration can only be submitted electronically. If the employer submits a declaration in a different form, then it is subject to a fine of 200 rubles in accordance with Article 119.1 of the Tax Code of the Russian Federation.

Employers who employ less than the number represented have the right to choose between electronic and paper submission of applications. In addition to the above, the number affects the application of the tax regime. In particular, for PSN it is permissible 15 people, and for the simplified tax system - no more than 100 people.

Filling with samples

Information on the number of employees working officially is needed for statistics in the tax organization. The inspector accepts reports for the previous year according to the SSC, which allows monitoring the organization’s activities in accordance with Article 80 of the Tax Code of the Russian Federation.

Exists several features:

• Reports must be submitted by January 20 of the following reporting year;
• individual entrepreneurs who have been working without employees since 2014 have the right not to submit such a report;
• branches of foreign institutions may not submit this form to the Tax Inspectorate.

It is possible to design only with a black pen in a legible font. It is best if these are block letters. Forms that are filled out with a blue pen or other colored ink are not considered. Information in cells must be legible. In case of uncertainty The Federal Tax Service has the right to refuse from receiving documentation.

ID number field filled out in accordance with current legislation. Upon registration, each person and taxpayer receives registration certificate, where the unique TIN number is registered. It is necessary to enter this information from the leftmost cell in a legible font.

If the unified number has fewer digits than free cells, then you must first enter zeros. And the tax authority code at the place of registration of the company always consists of four digits.

Next comes the field where you fill in name of the tax office. Here you do not need to adhere to the rule of filling in exactly and completely. It is necessary to enter an abbreviation to shorten the space according to general regulatory rules.

This rule does not apply to name of taxpayer. The company name must be clearly stated, regardless of the number of free cells. You must also enter your last name. first and patronymic without abbreviations. If this is not the entrepreneur himself, but a representative, then he is obliged to enter his personalized data and a document confirming the right to submit documentation.

Additional important details are:

1. Population indicator. It is necessary to indicate the number of officially employed employees as of the beginning of the year. The indicator is indicated as an integer.
2. date. The document must be submitted by January 20 of the following reporting year. It is imperative to indicate that information is being submitted as of the beginning of the year.
3. Correct filling. Many entrepreneurs fill out the form incorrectly, marking it for representatives of the tax authority.

Tax reporting

Tax reporting becomes all documentation, which affects the taxation and income of any type of organization. All documentation is subject to mandatory submission within a specific period of time.

At the end of the reporting period, each taxpayer must report expenses and income, the number of employees and sources of profit. All this allows you to correctly calculate the tax base and pay accrued taxes. All information must be submitted in the form of standard and unified forms and in the form of a tax return.

You can learn from this video how information about the SSC is prepared and sent to 1C.

Form “Information on the average number of employees” (Form KND 1110018)

Form “Information on the average number of employees” (Form KND 1110018)

Source/official document: paragraph 3 of article 80 of the Tax Code
Where to submit: Federal Tax Service Inspectorate at the place of registration
Delivery method: paper or electronically
Frequency of delivery: 1 year
Must be submitted by: January 20 of the year following the reporting year
Penalty for late submission: 200 rub.

Document's name: Form for information on the average number of employees (form according to KND 1110018)
Format: xls
Size: 55 kb

In accordance with paragraph 3 of Article 80 of the Tax Code, the employer is required to indicate information about the average number of employees and submit it on the appropriate form to the tax department.

Who must submit the average number of employees form?

According to the law, provide information about the average number workers(form KND 1110018) are obliged to organizations, as well as individual entrepreneurs. At the same time, there are some relaxations for individual entrepreneurs - they are required to send information about the number of employees only when they used hired labor in the past year.

Enterprises provide information regardless of whether they have employees or not.

It may be noted that this obligation is in no way influenced by the tax regime used. Both companies with a general taxation regime and those who have chosen special regimes (UTII, simplified tax system, PSN, unified agricultural tax) submit information on an equal basis.

It is necessary to report the number of employees every year, including when their number does not change compared to the previous year.

Deadline for submitting the average headcount form

Submitting information on the form carried out over the past year. The deadline for submission for operating enterprises and individual entrepreneurs is the twentieth of January of the current year. In particular, information for 2016 had to be submitted before January twentieth, 2017.

If the establishment of an enterprise occurred within a year, then its representatives are required to send information no later than the twentieth day of the month following the one in which the company was registered. The same condition applies to reorganized legal entities. They provide the tax department with information about the number of persons employed by them by the twentieth day of the month following the month in which the enterprise was reorganized.

Individual entrepreneurs who have been newly registered are not required to submit information in the year of state registration.

If any of the designated deadlines falls on holidays or weekends, then in accordance with the Tax Code, they are generally transferred to the next day of work.

How and where to provide information?

The completed form can be submitted to the tax office yourself or sent by mail, making an inventory of the attachment.

Submission of information is also possible in electronic form. At the same time, all tax payers, including those whose average number of employees exceeded one hundred people, can make a choice between electronic and paper filing.

The form is submitted at the place of state registration of the enterprise or at the place of residence of the individual entrepreneur. Companies with separate branches provide information at the place where the head office was registered.

Penalty for late submission of the average headcount report

If the company or individual entrepreneur does not submit or delays information on the average number of employees, then and in each such case the employer will be fined in the amount of two hundred rubles. In addition to tax liability, administrative liability may also arise for officials, i.e. penalties in the range of three hundred to five hundred rubles.

At the same time, the tax department will block the account for such a violation. can not. The information is not considered a declaration, which means that if information is not provided or deadlines are violated, this is not a reason to stop the movement of funds in accounts.