Sample filling information on the average number of employees. Information about the average number of employees: form

Form "Information about the average numberemployees ”is filled by the company's accountant in order to reflect statistical data, as well as to calculate taxes. It is the first report to be submitted at the beginning of each new year.

Information about the average number of employees: form, regulatory framework

According to Art.80 of the Tax Code, this document is compiled and submitted until January 20. For accountants, a special standard form has been developed, which should be filled in with the information received during the year.

The average number of employees (sample filling is proposed in the photo below) is calculated even when the company does not use wage labor.

To eliminate misunderstandings and clarifyingquestions, the Ministry of Finance has published an explanatory letter. You can submit a report either in electronic or in paper form. An accountant who works in an enterprise with a staff of up to one hundred people is allowed to choose the type of submission of the document at his discretion. If the number of employees exceeds this threshold, the document should be sent electronically.

Administrative Responsibility

The accountant must carefully readrules for filling the form “Information on the average number of employees”. The form, the form of which is presented above, is a mandatory report, and its late submission threatens the company with a fine. Despite the small amount of foreclosure, overdue is not worth it. In the event that the tax service does not receive information about the average number of employees (the form can be seen in the photo above), its employees have the right to recalculate taxes and refuse the company to provide any benefits. They may require payment of additional taxes, fines and penalties. In this case, the accountant will still need to work hard to prepare reports on the average number of employees for the year and submit the missing document. Thus, the most rational is the timely compilation of all data and filling out the report.

How to calculate the average number of employees for the year?

Workers of large enterprises make life easier for various automated systems for personnel accounting. These programs themselves calculate all indicators and enter into reports.

Accountants of small firms are forced to perform thiswork independently. The basis for the calculation of the average number becomes daily accounting of payroll number of staff. These figures should correspond to those given in the time sheets.

Also important is the information about who was adopted onwork, dismissed, transferred to another position, sent on leave or on sick leave. All this data is drawn from orders, personal cards of employees, payroll, or from other working documents.

List of categories of workers that are necessarily taken into account when calculating the ESS

To receive and transfer to the tax reliable information, the accountant includes the following employees in the calculation:

1. People who came to the workplace.
2. Those who were not due to specific circumstances.
3. Employees who are on a business trip (if they continue to receive a salary).
4. Ill workers who have sick leave.
5. Employees who were engaged in the performance of state or municipal duties.
6. Full-time and part-time workers.
7. Beginners undergoing probation.

Sample fill information about the averagethe number of employees (FSS) can significantly speed up the process of drawing up a report. Order Rosstat offers a formula for calculating the desired indicator for the year:

SSC (annual) = SSC (January) + SSC (February) + ... + SSC (December) / 12

In the case when the company has been operating not since January, the total amount of the SSH is still divided by 12.

Monthly rate

Another principle of calculation is used to calculate the SSC for one month:

SSC (monthly) = SSC (employees who worked full days) + SSC (employees who worked part-time).

To find out how many people are busy throughout the day, you should perform the following calculations:

FSS (full working day) = FSS (on the first day of the month) + FNC (on the second number) + ... + FNC (on the last date) / 28 (29, 30, 31). It is necessary to divide by the number of days in a month.

How to calculate the average number of employees for the quarter:

SSC (quarterly) = SSCH (first month of the quarter) + SSCH (second month) + SSCH (third month) / 3

The latter indicator (quarterly) may require extra-budgetary funds.

Who is considered when calculating the ESS

Чтобы правильно рассчитать показатели, бухгалтер must use data on employees accepted under labor contracts, those who work on a permanent or temporary basis, as well as those employed for seasonal work. Be sure to take into account people who are in the workplace, and those who are absent. Those who are issued simultaneously on the basis of labor and civil law contracts are considered to be one employee.

SSH weekends are based on previous days.

What to do with part-time employees?

Образец заполнения сведений о среднесписочной the number of employees, shown at the beginning of the article, contains only one number (10) in the column with the same name. It takes into account all employees involved in the labor process in a particular enterprise. If with people working full time, everything is more or less clear, then there may be difficulties with counting employees of another category.

SSH per month (part-time employees) = number of man-hours per month or the length of the working day of this category of employees / number of days worked.

In this case, the usual length of the working day (for a five-day week) will be:

• If 36 hours / week are worked out - 7.2 hours.
• At 24 hours / week - 4.8 hours.

Part-time is obligatory for persons under 18 years of age, women who are breastfeeding, disabled people, workers in hazardous work.

In the case where the FSS isfractional indicator, it is rounded, following the mathematical rules: if the number after the comma is less than five, it is rounded to the previous unit, if it is more - to the next one.

In order to eliminate errors in the future and make it easier for yourself, it is worthwhile to leave the calculations performed once and use them as a sample of filling in information about the average number of employees.

Employees who are not taken into account when calculating the ESS

There are employees who can not be included in the staff in the preparation of the report on the emergency. Among them:

1. Workers involved in the implementation of tasks at home.
2. People performing a special task in their specialty (for example, abroad, without saving salary).
3. Employees taking advanced training courses.
4. Those who are temporarily in this company, but listed on the other.
5. Students practicing in this organization.
6. Employees sent on vacation or on weekends.
7. Women on maternity leave.
8. Employees hired by the company to replace other employees.
9. Employees acting as citizens of another state.

Let's talk about external and internal partitions

External partisans are peoplewhich are part of the staff of several enterprises. In fact, they are listed as employees of one organization, while in others they can perform any work. However, their working day at other firms will be incomplete (about four hours a day). Their participation in the calculation of the SSN is calculated using the formula (it is given in the next paragraph).

Inner runners are employees.specific firms performing not only their direct duties, but also additional work. In order to correctly calculate the SSC, the accountant takes into account the number of hours they worked.

Calculation of the external part-part match

Следует суммировать календарные дни и количество employees in this period. Next, determine the SCH of people who were not in the company on working days. Thus, get the total number of employees who are not fully employed in this period.

It will be easier for an accountant to work if he creates for himself a sample of filling in information about the average number of employees and uses it as a template.