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What is the difference between the list and the average. The headcount of employees is. Payroll and average headcount

To calculate some indicators, a company or a private entrepreneur has to determine the average headcount and the average headcount. But how to do it? What is the difference between average headcount and average headcount? You can find answers to these questions in the following article.

The number of employees of the company is the most important indicator that reflects the segment of the company and shows the number of specialists working in it on a specific date or period of the report. On its basis, the average headcount is calculated, which is an indicator used for taxation and statistical purposes.

The difference between the indicators

What is the difference between average and average headcount ? The main difference is that the average headcount indicator includes absolutely all personnel (even external part-time workers and specialists carrying out activities under the GPA). The indicator of the average payroll includes only those employees for whom the work is the main and permanent.

Numbering legislation

In the area we are considering, there are provisions of the law (mainly tax), as well as instructions and orders on the procedure for calculating the payroll and average headcount for reporting to statistical authorities.

The main ones are:

Instructions on the statistics of the number and salary of specialists in organizations. It was approved back in 1987 and is still in effect.
Orders of Rosstat numbered 357, 536, 498 and others.

Average headcount

The average headcount includes several items:

The average payroll number of specialists;
The average number of specialists working on external part-time jobs;
The average number of specialists performing labor activity based on the GPA.

Based on this, speaking about the differences between the average and average headcount, we can conclude that these two indicators are required to calculate each other.

How to determine the payroll

To find out the average headcount, you need to know the headcount values determined on the dates included in this period.

In the payroll, each specialist is accounted for once. For each day, accounting is carried out both for actually working workers and for those who are absent from their workplaces for any reason. The only exceptions are those specialists who are recognized as external part-time workers or employees who rub against the GPA.

How to determine the average headcount

Calculation of the average number of employees per month is carried out by adding the number of employees for each day of the month (both weekends and holidays are taken into account). The resulting value is then divided by the number of days in the month of the report.

When calculating this value, the following important points must be taken into account:

Some specialists who are included in the headcount are not included in the average headcount;
Employees carrying out activities under the GPA are counted in the headcount as whole units by the days of presence at the workplace;

Those employees who work part-time are not counted as whole units, but according to the number of hours actually worked.

Such employees 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 collaborators,
employees registered in one organization for two, one and a half or less than one rate,
persons employed on a part-time basis, part-time working week or half rate.

Average headcount The very name of the indicator tells us that the average headcount is the average payroll number of employees over a certain period of time. Usually monthly, quarterly and yearly. Quarterly and annual calculation will be based on the monthly. Next, we will show all the calculations with examples.

Sign in

Since in the following months the payroll for each day did not change, the average headcount for November will be 7 people. (210 person-days: 30 days) and for December also 7 people. (217 man-days: 31 days). 3. Calculate the average number of employees for 2007: (1.1 people.
+ 7 pers. + 7 people) : 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 a 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 according to general rules.
Nuance 4.

Payroll: what is it and how to calculate it?

external part-timers;
performing work under civil law contracts;
working under special contracts with government organizations to provide work force(military personnel and persons serving sentences in the form of deprivation of liberty) and are taken into account in the average number of employees;
transferred to work in another organization without saving wages, as well as directed to work abroad;
those aimed at study with a break from work, receiving a scholarship at the expense of these organizations;
who filed a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration.

Average headcount and average headcount: difference

Hello Yana! The average number of employees as of the established date is determined by the taxpayer in accordance with the Instructions for filling out the form of federal statistical observation No. 1-T "Information on the number and wages of employees", approved by order of Rosstat dated October 13, 2008 No. 258 (hereinafter referred to as the Instructions) . According to them, the indicator under consideration is determined by those persons who are included in the payroll of the organization ( individual entrepreneur), these are employees: hired under an employment contract and performing permanent, temporary or seasonal work for one day or more; working owners of the organization who received wages in it. The payroll does not include employees (clause

Payroll and average headcount

Attention

What you need to do from March 12 to March 16 In order not to forget about important accounting matters, you can keep a diary, install a special program on your smartphone that will remind you of plans, or stick stickers covered with notes on your work monitor. But the easiest way is to read our weekly reminders.< < …

Important

Sole proprietors should not be in a hurry to pay 1% contributions for 2017 First, because this year the deadline for paying such contributions has been moved from April 1 to July 1. Accordingly, 1% contributions for 2017 must be transferred to the budget no later than July 2, 2018 (July 1 - Sunday).

< … Переход из одной ИФНС в другую не потребует обязательной сверки tax service updated the rules for organizing work with payers of taxes, fees, insurance premiums for OPS, as well as tax agents.

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The number of employees for these days is equal to the payroll for the previous working day. And if the weekend or holidays are several days, then the payroll for each day will be the same and equal to the payroll for the working day preceding the weekend or holidays.

Such a condition is contained in paragraph 87 of the Resolution. Example 1. 25 people work in Kadry Plus LLC under labor contracts.
The established work schedule is a 40-hour five-day work week. The headcount 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 replace this position, on December 10, an employee Sidorov was hired on the basis of a fixed-term employment contract.

I. headcount

Also have normative act, coordinates the calculation of the average headcount. Leading it, it is worth adhering to the Instructions that determine the procedure for compiling these forms:

No. P-1 "Information on the production and shipment of products"
No. P-2 "Information on investments in non-financial assets"
No. P-3 "Information on the financial situation in the company"
No. P-4 "Information on the number, wages, movement of workers"

2. The list of employees includes employees who worked under an employment contract (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 actually working and those absent from work for any reason are taken into account. Based on this, the payroll includes in whole units, in particular, employees:

3.1. 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 sick leave certificates or until retirement due to disability);

3.4. those who did not come to work in connection with the performance of state or public duties;

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

Note. This group does not include separate categories employees who, in accordance with the law, have reduced working hours, in particular: employees under the age of 18; employees working with harmful conditions labor; women who are given additional breaks from work to feed their baby; women working in the countryside.

3.6. hired on probation;

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

3.8. sent away from work in educational institutions for professional development or acquisition new profession(specialties), if they retain their wages;

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

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

3.11. students in educational institutions, graduate schools, who are on study leave with the preservation of full or partial wages;

3.12. students studying in educational institutions and 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 holidays 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 a 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 leave to care for a child (see clause 5.2.1);

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

3.18. who, with the permission of the administration, were on leave without pay for family reasons and other good reasons;

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

3.20. who took part in strikes;

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

3.22. made absenteeism;

3.23. under investigation until the decision of the court.

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

4.1. employed part-time from other organizations. External part-timers 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).

Organizations and entrepreneurs need to know the average number of their employees to calculate taxes. For example, to decide whether a company has the right to switch to a simplified taxation system or not. In order to use the regression scale when calculating contributions to Pension Fund, you also need to know the average number of employees. Fund social insurance required to indicate this indicator when submitting reports.
The average number of employees is calculated for a certain period, for example, a month, quarter, half a year.

To calculate the average number of employees, you need to know:
- the average number of employees;
- the average number of freelance part-time workers;
- the average number of employees who performed work under civil law contracts.
If you only work staff members under employment contracts, it is enough for you 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 list number of employees is calculated on a certain date. For example, on the first or last day of the month. The headcount for each calendar day includes all employees with whom an employment contract has been concluded.
Please note: the headcount of employees includes not only employees who came to work, 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:
- taken part-time from other organizations;
- performing work under civil law contracts;
- sent to work in another organization, if they do not retain wages;
- those who have concluded a student agreement with the organization and receive a scholarship;
- who submitted a letter of resignation and stopped working before the expiration of the two-week notice period for dismissal.

Example
On March 30, 2005, the organization had 15 members. 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 have been taken 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 law contracts, and those who are employed part-time. Thus, as of March 30, 2004, the list of employees 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 is added up for each day of the month (including holidays, working days and weekends) and the resulting amount is divided by the number of calendar days of the period.
Not all employees who are included in the headcount are taken into account when calculating the average headcount. These workers include:
- women who were on maternity leave in connection with the adoption of a newborn child, as well as on additional leave to care for a child;
- employees who study or enter educational institutions and are on additional leave without pay.

Example
The list number of employees of the organization was:
- for each calendar day from April 1 to April 15 - 305 people;
- from 16 to 30 April - 290 people.
In April, five women were on maternity leave. According to labor contracts in April, all employees of the organization were hired on a full-time basis.
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 is determined for any period from the beginning of the year (six months, 9 months, etc.) and for the entire year .

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 for 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 for 2004 is 310 people.
Calculation of the average headcount for part-time work. Employees who, in accordance with the employment contract, work part-time work time, are included in the average number in proportion to the hours worked.
First calculated total man-days worked by these employees. To do this, the total number of man-hours worked is divided by the length of the full working day and multiplied by the number of days worked. Then the average number of underemployed workers for the reporting month is determined in terms of full employment. To do this, the total number of man-days worked is divided by the number of working days according to the calendar in the reporting month. At the same time, for the days of illness, vacation, absenteeism, the hours of the previous working day are conventionally 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 operates on a five-day working week. The normal working day is 8 hours. Consequently, when calculating the average headcount, these employees are taken into account for each working day as 0.5 people (4 man-hours: 8 hours).
In September 2004, the first employee worked 22 days and the second 16 days.
For the first employee, the total number of person-days for September is 11 (22 person-days x 0.5 people).
For the second employee, the total number of man-days for September will be 8 (16 man-days x 0.5).
The average number of part-time employees for September will be:
(11 man-days + 8 man-days) : 22 days = 0.86 people
Let's assume that in September the average number of full-time employees was 214 people. Then the total average number of employees of 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 that are registered in the current year calculate the average number of employees per 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 for an 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 for each day from 25 to 30 September was 18 people.
The number of payroll employees for 6 days of September is equal to:
18 people x 6 days = 108 people
The average number of employees for 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. Calculate the average number of employees for 2004.
The number of employees on the payroll for 2004 is:
4 people + 18 people + 18 people + 18 people = 58 people
The average number of employees for 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 sum 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 the average headcount for the months of work and divide by the total number of months in the period. For example, if a company founded in November 2007 wants to calculate the 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 Lyubava LLC began to implement activity since October 25, 2007

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

AttentionRegulatory acts on determining the number of employees In this area, there are norms of legislation (mainly tax), as well as orders and instructions on the rules for determining the payroll and average headcount for the submission of these reports to the statistical authorities. Let's dwell on the latter. Among them:

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

Orders of Rosstat dated 27.08.2014 N 536, dated 03.08.2015 N 357, dated 26.10.2015 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. Not all employees from the payroll are included in the average headcount (paragraph 89 of the Resolution). It will not include:

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

What is the headcount of employees?

To begin with, I would like to note that the list 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 staff, including those with the management staff, officially accepted into the staff of the company;
Workers production labor, regardless of profession and education;
Service personnel who work in the field of maintenance 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: how the average number differs from the average number is that when determining the average, all people working within the organization are taken into account without exception.

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 list of workers is required by absolutely any enterprise that has its own balance sheet. It should also refer unambiguously to legal persons.

All information about 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 the department is not actually 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 reporting is submitted on paper, and if more than 100, then in electronic form.

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

The name of the document itself;
The name of the authority that requested it;
Full details of the person who made it;
TIN, and then checkpoint;
The number of members at the time of submission of the certificate;
Date of completion;
The signature of the contributor and its transcript.

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

Payroll: what is it and how to calculate it?

The exception is those divisions that have their own balance sheet. Here already, 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 statistical bodies.

The process of compiling the report is broken down by time. There are monthly, quarterly and annual varieties. In each of them, one should strictly adhere to the rule that the time period starts from the very first day of the period (even if it is a weekend, holiday, and so on) and also ends with 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 submitting documents, otherwise an error may appear and a fine will be imposed.
The number of employees for these days is equal to the payroll for the previous working day. Moreover, if weekends or holidays are several days, then the payroll number of employees for each of that day will be the same and equal to the payroll number for the working day preceding the weekend or holidays.

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

The established work schedule is a 40-hour five-day work week. The headcount 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 replace this position, on December 10, an employee Sidorov was hired on the basis of a fixed-term employment contract.

I. Number of employees

1. The headcount of employees is given as of a certain date, for example, on the first or last day of the month.

3.1. 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 sick leave certificates or until retirement due to disability);

3.4. those who did not come to work in connection with the performance of state or public duties;

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

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

3.6. hired on probation;

3.8. sent away from work to educational institutions for advanced training or the acquisition of a new profession (specialty), if they retain wages;

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

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

3.11. students in educational institutions, graduate schools, who are on study leave with the preservation of full or partial wages;

3.13. who were on annual and additional holidays 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 a summarized accounting of working time;

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

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

3.18. who, with the permission of the administration, were on leave without pay due to family circumstances and other valid reasons;

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

3.20. who took part in strikes;

What is the difference between average and average headcount

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

3.22. made absenteeism;

3.23. under investigation until the decision of the court.

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

4.1. employed part-time from other organizations. External part-timers are accounted for separately.

4.2. performing work under civil law contracts.

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

4.3. recruited to work at the enterprise in accordance with special contracts with state organizations for the provision of labor (military personnel and those serving sentences 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 wages;

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

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

4.7. non-working owners of this organization.

For reporting in tax authorities firms and entrepreneurs have to determine indicators related to the number of hired specialists. The difference between the average number and the average headcount is still incomprehensible to many managers and accounting staff. Let us 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 who do not need to be included in the calculation, regardless of which indicator is determined: the average (MS) or the average headcount (SSN).

These include:

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

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

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 the work of personnel, determine the need for additional staff.

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

How is the average number different from the average number? The second indicator includes only specialists hired by companies or individual entrepreneurs 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 the next vacation;
business trip;
at home because his employment contract allows him to perform duties remotely;
on sick leave (only on condition that a disability certificate is issued);
on time off due to family circumstances in agreement with the administration;
on a day off that fell according to the schedule or provided for processing;
in the performance of official duties.

The average abundance is the AMS increased by two points:

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

The list and average number of employees are indicators that reflect the average number of hired specialists 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 company's ASC determined?

To determine the AMS indicator for the month, you need to find the payroll number of employees for each date. The source of information for the accountant is the time sheet. The values for each date are added together, including those marked as non-working on the production calendar.

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

If specialists are employed in part-time conditions, they are counted in the AMS formula in proportion to the hours actually worked.

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

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

If the firm or individual entrepreneur has been operating for less than a year, the accountant calculates the TSS for the months of the actual operation of the commercial structure and divides the result by their number. This method is applied for seasonal business, newly formed business entities.

To transform the SSC into the SC, you need to add data on external part-time workers and specialists hired by the GPB to the calculation result. The former are accounted for by the hours actually worked, similarly to persons employed part-time. 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 the two specified categories of workers is similar to that used to determine the AMS.

Why is the average number calculated?

How is headcount different from average headcount? The second indicator has a wider scope. Its calculation is necessary for both small companies and representatives of large businesses.

SCH is considered for the following purposes:

Submission of an annual report on the SSC to the Federal Tax Service, mandatory for all companies and individual entrepreneurs with employees. The deadline for its submission is January 20 of the next year; for being late, the commercial structure is fined 200 rubles.
Determination of the right of economic entities to submit reports to the fiscal authorities on paper.
Filling out Form 4-FSS and calculating insurance premiums.
Calculation of income tax by companies with separate divisions. The legislation allows for the distribution of the regional part of the obligation in proportion to the ACC calculated on the basis of "isolations".
Completion of the PM form, which small businesses submit every three months to the tax authorities.
Get exemption from paying income tax. In Art. 381 of the Tax Code of the Russian Federation states that firms and individual entrepreneurs in which disabled people and their representatives make up at least 80% of the TSS are entitled to take advantage of the benefit.
Determination of quotas for the employment of disabled people in accordance with the provisions of 181-FZ.

The NV value is used to qualify for tax benefits 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 on the payroll is not as great as it seems at first glance. The MF value is calculated based on the calculated MF indicator. The number of external part-time workers and individuals employed under the GPB is added to the figure obtained, using the same formulas and logic.

When is average headcount used?

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

To switch to the simplified tax system 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 number of employees exceeds the threshold of 100 people.
To use the patent regime. Legislators' requirements are even stricter: the staff of the enterprise should not exceed 15 people.
To take advantage of tax incentives. The indicator is written in a statistical form submitted quarterly by small enterprises.

Until 2016, it was determined by the average number whether a commercial structure could be classified as a small and medium-sized business. At present, the average list indicator is taken as a basis, which makes it possible to classify a larger number of enterprises as SMEs.

How is the average number different from the average number? The difference lies in the calculation method and the purposes for which the accountant conducts calculations. The second indicator is used in annual reporting, the first is required only for small businesses and commercial structures wishing to switch to a special regime.

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