Form for calculating the average number of employees. We provide information on the average number of employees

Firms and businessmen are required to send to the Federal Tax Service report on the average headcount. Due date for 2017 year and some nuances for newly created organizations are discussed in our article.

Features of the document

The legislation requires that all organizations and private entrepreneurs using hired personnel in their activities submit to the tax authority information on the average number of employees. Due dates must be strictly observed.

This document includes information on the number of staff members who worked at the enterprise during the reporting year. It is filled out on form KND 1110018. It contains the following information:

• name of organization/full name individual entrepreneur (no abbreviations);
• date of, when is the report on the average headcount submitted?;
• name and code of the Federal Tax Service to which the report is submitted;
• FULL NAME. and the signature of the head of the organization;
• stamp (if available).

The document consists of only one page, which looks like a tax return.

The filling process is straightforward. The main thing is to correctly calculate the indicator and comply.

Data must be submitted on the form that was used last year. He hasn't changed. And when filling it out, you can follow the recommendations from the Federal Tax Service letter No. CHD-6-25/353. It describes the specifics of filling out a number of details.

Why take it?

It is necessary to submit the report in question to tax inspectors so that they can monitor compliance with tax legislation. For example, the average headcount indicator will tell them:

• whether the enterprise is truly small or large;
• is it allowed to rent tax reporting in printed form, etc.

At the same time, it is important to comply deadlines for submitting the average number of employees. Because otherwise the tax authorities will issue a fine and recalculate the amount of mandatory payments that should go to the treasury from a specific enterprise, individual entrepreneur.

Who should take it?

Send to the tax authority at the place of registration in due time deadlines for submitting the average reporting should:

1. legal entities - regardless of their legal form;
2. businessmen using hired labor;
3. persons engaged in private practice and concluding labor contracts(notaries, lawyers, etc.).

An important nuance: all legal entities must know and comply with deadlines for submitting a report on the average number of employees regardless of the presence/absence of hired workers, since they are required to hand over it.

How to take it

There are 2 ways to send a document to tax office:

1. Electronic.

The operation is performed in personal account on the official website of the Federal Tax Service - www.nalog.ru. Information about when to take the average number, will be received in a system message.

2. In printed form.

The completed report can be brought in person to the tax office or sent by Russian Post.

Attention: the second method is suitable for economic entities whose average number of employees is less than 100 people. When the indicator exceeds this limit, the information must be submitted only in electronic form.

Please also note that the document in question is not tax return. The main thing is to know exactly when information on the average number of employees is submitted, comply with deadlines and make the necessary calculations correctly.

What are deadlines for submitting information on the average number of employees in 2018

Operating companies and entrepreneurs engaging hired labor submit a certificate of average headcount – no later than January 22, 2018(postponed from 20.01, because it’s Saturday). It is presented to the tax office at the place of residence of the merchant, registration legal entity.

There are certain situations when do you need to submit the average number of employees? at other times. Let's take a closer look at them.

New companies

In Russia, new enterprises open literally every day. At the same time, both large and small organizations ( legal form and size does not matter), registered already in January 2018, are not required to submit information for the 2017 year.

It's quite logical that deadlines for submitting the average number of employees for new organizations in this case, they fall on February 20, 2018 (this will be Tuesday). This is established by tax legislation. And then according to the same principle: the month of creation, followed by the month of submission of information on the number of personnel.

New IP

Many individuals strive to create own business to offer their services in various fields of activity. Registration as an individual entrepreneur opens up a lot of opportunities, but also obliges you to complete certain formalities. All businessmen who plan to use hired labor as part of their activities should know when to submit information about the average headcount.

Thus, upon receipt of an entrepreneurial certificate in 2017, the report in question is submitted to the Federal Tax Service no later than January 22, 2018.

Liquidation: up to what date is the average number should go to the Federal Tax Service

Termination of activity may not always be associated with bankruptcy. Sometimes they do this in order to obtain a higher legal status and expand their capabilities. And regardless of the reason, when closing an individual entrepreneur or liquidating an enterprise, you must not only officially notify the tax authorities about the decision taken, but also submit a certain package of documents. When is the average number of employees handed over? in a similar situation?

The legislation sets the deadline: no later than the actual date of deregistration. All necessary certificates and documents are submitted to the Federal Tax Service at the place of residence of the individual entrepreneur and location of the company.

Reorganization: when to submit the average headcount of a newly created organization

There is no concept of a “newly created organization” in Russian legislation. But in practice, these also include companies that have been re-registered as a legal entity. For example, after reorganization.

Such enterprises also submit a certificate about the number of employed employees. For of the newly created organization, the deadline for submitting the average number of employees– no later than the 20th day of the month following the month of opening.

EXAMPLE

Situation
During the reorganization of Guru LLC on February 6, 2018, Guru-M LLC was separated from its composition. At the same time, the first company continued to exist. And in new company 13 people were hired. When to submit the average headcount of a newly created organization?

Solution
The management of Guru-M LLC must submit information no later than March 20, 2018. If up to this point the number remains the same, the document indicates - 13.

When there is no staff or activity

In the event of a temporary suspension of activities, as well as the absence of personnel, the enterprise is not exempt from the obligation to send average number of employees. When to give up, reports the letter of the Ministry of Finance No. 03-02-07/1-285 of 2008: the general period is valid. That is, no later than January 22, 2018 for the period of 2017.

"Separates"

Branches, representative offices, etc. are geographically remote from the parent company and are equipped with stationary workstations. They perform part of the tasks of the main organization. This is the main difference between the separate units. What are deadlines for submitting information on the average number of employees for similar structures?

So: data is not submitted separately for each branch or other division. They are accumulated by the parent organization. Based on the collected information about personnel, it calculates the indicator and then submits uniform information to the Federal Tax Service.

How to calculate

It is extremely important not only deadline for submitting the average number of employees for 2017, but also how to correctly calculate this indicator. The rules were established by Rosstat order No. 498 of 2015.

When calculating the coefficient, each month of the reporting year is taken. Here's the basic formula:

SRF months– average number of employees as of the month;
N 1, N 2 … N n– the number of employees who worked the first and last day of the month;
DAYS to– number of calendar days of the month.

As a result, the obtained values ​​for each month are summed up and divided by 12: this is how the average for the reporting year is determined.

EXAMPLE

The company "Guru" LLC prepares a report on average number of employees for 2017 (due date– until January 22, 2018). It is necessary to determine the annual indicator based on the data from the table.

Responsibility for late submission

For violation deadline for submitting the average number of employees for 2017 responsibility is provided. Each case entails a fine of 200 rubles. on the basis of paragraph 1 of Art. 126 of the Tax Code. And officials can be charged 300–500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Failure to provide information on the number of personnel or violation of the deadline for their submission is not grounds for blocking funds in accounts.

Now it’s clear why it’s important to know and follow deadlines for submitting information on the average number of employees in 2018. This will help not only avoid fines, but also guarantee the preservation of tax status (for example, simplified tax system).

The average headcount indicator reflects information about the number of payroll members of an organization for a certain period. This value is used for tax and statistical accounting. This article discusses the question of in what cases the average number of employees is zero, and also provides a sample of information about the average number of employees being zero.

In what cases is it necessary to provide information on the average headcount?

Information on the average number of personnel for the year as an independent reporting form is submitted to the tax authority annually, no later than January 20 of the current year. This requirement, established in accordance with clause 3 Art. 80 of the Tax Code of the Russian Federation, applies to both organizations and individual entrepreneurs. In addition, the NFR indicator is calculated in the following cases:

• when filling out the field of the same name on the RSV-1 Pension Fund form;
• when filling out the “number of employees” field of form 4-FSS;
• when calculating the amount of income tax paid at the location of a separate division (clause 2 Art. 288 Tax Code of the Russian Federation);
• when submitting declarations to the tax authority in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation).

The average number of employees is zero

Theoretically, this indicator can be equal to zero if a legal entity or individual entrepreneur has no employees. In practice, disputes often arise about how legal it is in these cases to submit information about the average number of employees: 0 people. This is due to the lack of a common understanding of whether an individual acting as an individual entrepreneur can be regarded as an employee? A similar question arises in relation to a person who heads an enterprise without staff. Let's analyze each of these situations separately and find out when information about the average number of employees is prepared in the zero form.

Average number of employees of individual entrepreneurs without employees

Currently, the position of the legislative bodies regarding individual entrepreneurs without employees is becoming unambiguous and boils down to the fact that an individual entrepreneur, having the right to be an employer, cannot perform this function in relation to himself. This point of view is reflected in the Letter of Rostrud dated February 27, 2009 No. 358-6-1 and in the Letter of the Ministry of Finance of the Russian Federation dated January 16, 2015 No. 03-11-11/665. Thus, an individual entrepreneur does not have the right to regard himself as a staff member when submitting reports. This is explained by the fact that the legislation does not provide for the conclusion of a bilateral agreement, which is an employment contract according to Art. 56 Labor Code of the Russian Federation, With myself. Accordingly, an individual entrepreneur does not have the right to assign himself the payment of wages. At the same time, the Tax Code does not require an individual entrepreneur to submit a form indicating the zero average number of employees.

Zero average number of LLCs without employees 2019

If a legal entity has no employees, there are two options. In the first option, a person who is not the founder holds the position general director, has an employment contract with the company and receives a salary. In this case, the director is the only employee of the enterprise, and therefore zero reporting on quantitative composition does not apply. In the second option, the founder independently performs the functions of a director. Opinions vary on this matter. From point of view Federal service on labor and employment, the founder of the organization is not its employee, since the employment contract cannot be signed by the same person on the part of the employee and the employer (Letter of Rostrud dated 03/06/2013 No. 177-6-1). This means that the average number of employees is submitted as zero reporting.

However, this opinion has opponents, based on the fact that, from a legal point of view, in in this case an employment contract is concluded not with oneself, but between a legal entity and an individual.

Conditions and deadline for submission

In accordance with the requirements of the Tax Code of the Russian Federation, information on the number of employees per last year All enterprises apply, regardless of whether their staff works for them or not (clause 3 of Article 80 of the Tax Code of the Russian Federation). Individual entrepreneurs submit reports only if they hired employees last year. For both employers, the deadline for providing information to the tax authority is no later than January 20 of the current year. Enterprises created after the expiration of the specified period are not exempt from this obligation. The zero average number of employees when opening an LLC is reflected in the report, which is submitted “no later than the 20th day of the month following the month in which the organization was created (reorganized)” (Clause 3 of Article 80 of the Tax Code of the Russian Federation). A similar requirement applies in case of reorganization of an enterprise that occurred after January 20.

Report form

The corresponding form, called Form KND 1110018, was approved by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174. The document is presented on one page and is quite simple to complete. First of all, it contains information about the taxpayer (TIN, KPP, name tax authority, name of organization or full name. individual entrepreneur). Next, the date for which the NFR indicator is calculated and, in a separate column, its value in whole units is indicated. The date of submission of the report to the tax authority is indicated in the lower left part of the document.

The form is signed by the head of the organization or individual entrepreneur. If necessary, a representative of the taxpayer can sign if he has the appropriate power of attorney.

Every year, until January 20, each organization, with the exception of individual entrepreneurs who do not have labor relations with individuals, must submit a special report to the regulatory authority - KND form 1110018 - “Information on the average number of employees.” Let's look at how to fill it out.

Who and when submits a report on the average number of employees to the tax office?

This type of report is not a declaration; however, if the form is not provided or the submission deadline is violated, a fine of 200 rubles is imposed on the company and the person responsible for drawing up the form. and 300-500 rub. respectively.

You can download the report form on the official website of the Federal Tax Service, when visiting the tax office, or use a special software to compile an electronic version of the report.

As we have already noted, almost all organizations are required to provide this type report to the Federal Tax Service. The exceptions are individual entrepreneurs who do not have employees.

Despite numerous disputes, newly created and reorganized companies are also required to submit a report on the average headcount at the place of their registration. Moreover, a different reporting deadline is provided for them - until the 20th day of the next month from the date of making an entry in the Unified State Register of Legal Entities. Data is provided for a month.

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For example, a company was registered on March 18 of the current year, which means that information must be provided by April 20. If the company does not have employees, however, there is a founder, then the information is also submitted to the tax office, but the founder is not taken into account as an employee of the average payroll.

The procedure for filling out the KND form 1110018

This form is considered one of the simplest and most understandable. It doesn't take much time or knowledge to fill out. At the same time, questions sometimes arise from the person in charge. So, the form must contain the following information:

• company details: checkpoint, tax identification number, full name, for individual entrepreneurs - full name;
• details of the tax authority: code and name;
• date of the report;
• average number of company employees:

After the report is completed, it must be printed and certified by the signature of the manager. If there is a seal, put its imprint at the bottom of the form. If the report is signed by an authorized person, a power of attorney is attached to the form.

Calculations of the average number of employees are carried out in accordance with existing recommendations and according to a specially defined formula. In general, the average number of employees of an organization is the average number of officially employed employees on the payroll for a certain period of time.

There are disputes as to whether it is necessary to submit a report if the company has no employees and no wages have been paid. According to the instructions, a zero report is required to be submitted, but when filling out, the designation “0” is indicated in the average headcount section or a dash is placed.

The report can be submitted in several ways:

As we have already noted, the form can be downloaded from official portal Federal Tax Service in excel form, or can be filled out using a specialized program: Taxpayer or 1C Accounting.

In each case, it is provided to receive a paper copy, which is subsequently submitted to the Federal Tax Service at the place of registration of the enterprise in two copies. The inspector puts a stamp on one report if the form is accepted and hands it over to the person in charge, and keeps the second one for himself.

This method of reporting is intended for companies with fewer than 100 employees. If the average roster exceeds this indicator, then the report must be provided electronically.

Since the form is not a declaration, if it is not submitted, the tax authority does not have the right to seize the current account, however, it has the right to apply penalties.

One of the important indicators that must be regularly determined is information on the average number of employees. First of all, on its basis, an economic entity is assigned to one of the business groups, in accordance with the number of people working there. Therefore, the payroll number is indicated on many reports submitted to the Federal Tax Service and statistical authorities.

Average headcount is information about the average number of employees working in a company in a certain period of time.

This indicator must be calculated for each business entity that attracts employees. Moreover, when determining it, you can take completely different periods of time - one month, three (quarter), the whole year, etc.

However, despite the period for which the calculation must be made, the same methodology is used for all cases.

Attention! Entrepreneurs do not have to send information about the average number of employees. However, this rule only applies if the individual entrepreneur does not attract hired employees. This provision came into force in 2014.

One of the main ways to use the indicator is to divide business entities by their size. The average number is one of the criteria that allows the application of preferential tax regimes provided for by law. It is also used to calculate many other important statistics. For example, average salary.

Deadlines for submitting the average headcount report in 2018

Based on the situation in which the headcount report is submitted, three deadlines are distinguished:

• On a general basis for existing organizations and entrepreneurs - until January 20 of the reporting year. If this date falls on a weekend or holiday, then the change is moved forward to the next working day; Thus, in 2018, the form must be submitted by January 22.
• The average number of employees when opening an LLC is also required to be calculated, as for long-established ones. Only in this case, according to the law, it is necessary to make calculations and provide information before the twentieth day of the month following the entry of information into the Unified State Register of Legal Entities. After this, new organizations must submit information on the average number of employees at the end of the year on a general basis. Thus, the KND form 1110018, containing the average number, is submitted by them twice in the first year.
• If a business or legal entity is closed, the report must be sent on the day of exclusion from the register.

Where are reports submitted?

The legislation determines that a report on the average headcount of an organization is submitted to the Federal Tax Service that operates in the place of its location. If the company consists of external divisions or branches, then all data is combined into one report, which is sent by the parent company.

Entrepreneurs who have wage-earners, must send a report, form KND 1110018, to the address of their registration or registration.

Important! If an entrepreneur is engaged in activities on the territory of a different Federal Tax Service than the one where he was registered, then he still needs to submit information about the average number at the place where he received registration documents.

Methods for submitting information

This report can be generated and sent either on paper or using special computer programs.

There are several ways in which you can send a report to the Federal Tax Service:

• Submit a completed paper form to the inspector yourself, or ask your representative, for whom the appropriate power of attorney has been issued. In this case, the report itself must be drawn up in two copies, one of which is marked with acceptance, and the second remains with the Federal Tax Service;
• By means of a registered letter with the described attachment;
• Using a special telecom operator in electronic form. This method requires a qualified electronic signature.

In some regions, when submitting a paper version, the inspector also asks to provide a flash drive with the report file recorded on it.

Form and sample report on the average number of employees according to KND form 1110018 in 2019

How to fill out a report on KND form 1110018

Entering data into the report form KND 1110018 is simple. However, it is first necessary to calculate the average number indicator itself. More details on how to make the calculation are described below.

At the top of the form, the TIN and KPP of the subject submitting the form, as well as the page number, are affixed. Because this title page, then “001” is put here.

If the report is filled out by an organization, then its TIN contains only 10 digits, and the remaining two blank cells at the end must be crossed out. Entrepreneurs do not have a checkpoint code - they do not fill out this field and also cross it out.

Below is the full name of the organization or full name. entrepreneur. This must be done without abbreviations.

The next step is to record the date on which information about the number is submitted:

• If the report is submitted as planned, then it is usually entered on January 1 of the year in which the form is submitted.
• If this happens due to creation or liquidation, then the 1st day of the month that follows the month of organization (liquidation) is indicated here.

Below, under the date, the population indicator is written. Extra cells are crossed out.

• If it is submitted by the manager himself, then his full name is recorded, the date of departure and the personal signature of the manager are indicated;
• If the report is submitted by an entrepreneur, he puts his signature and the date of sending, while the full name in the field is not filled in;
• If the report is sent by a representative, then full name must be entered. persons, or the name of the organization, signature and date of filing. Also below are the details of the power of attorney for submitting the report. It must be attached to the report as an attachment.

How to calculate the average number of employees

Typically, an accountant or a human resources worker is responsible for determining this indicator at an enterprise.

Due to the fact that the average number has great importance, its calculation must be approached responsibly to ensure maximum calculation accuracy. After all, on its basis the right to use preferential treatment will be determined, for example. In addition, the regulatory authority itself can double-check it.

Initial information for calculation must be obtained from documents on recording working hours, issued orders for the hiring, transfer, dismissal of employees and others.

Computer programs for maintaining personnel or accounting make it possible to make calculations automatically. However, in this case, you still need to check the sources of information used in this case.

Step 1. Calculate the number for all days of the month

At the first stage, the responsible employee must determine the number of employees who performed work duties in the company every day of every month. For a working day, this indicator is formed from the number of people with whom labor agreements have been concluded on that day, including all those who are on sick leave or on leave.

The following are excluded from the calculation:

• Part-time employees for whom this is not their main place of work;
• Performing work under contract agreements;
• Employees who are on maternity leave or maternity leave;
• Employees whose signed agreement provides for reduced working hours. However, if a short day is defined at the legislative level, then such an employee must be included in the calculation.

For weekends and workdays, the number of employees on that day is taken according to the number of employees on the workday preceding it. This means that if the employment agreement was terminated on Friday, then this employee will still participate in determining the average number on Saturday and Sunday.

Attention! If the organization on that day did not have a single employee with a valid labor agreement, then the number for it is taken as “1” - in any case, it is necessary to take into account the director, who is assigned to registration documents, even if he is not paid a salary.

Step 2: Determine the number of full-time employees for each month

This figure is calculated by adding the number of workers who have contracts for each day of the month and then dividing the result by total number days of the month.

WorkP=(Day1+Day2+..+Day31)/Number of days of the month,

Where D1, D2, etc. – the number of registered employees on each day of this month.

For example: There are 30 days in a month. From the 1st to the 14th, 21 people worked, from the 15th to the 21st - 18 people, from the 22nd to the 31st - 19 people.

The number of employees for this month will be: (14x21 + 7x18 + 10x19)/31 = 19.67 people.

Attention! According to the calculation rules final result you need to round to the second decimal place.

Step 3: Determine the average number of part-time employees

First of all, at this stage, the number of hours per day is considered. labor activity part-time workers per calendar month. In this case, the rule applies that the number of hours on vacation or sick leave is equal to the number of hours on the previous day of work.

After this, you can calculate the average number of such employees. For this purpose, the value obtained above must be divided by the number of hours of work for this month, which is defined as the product of days of work by working hours.

WORKHOURS=HOURS/(WORKDAYS*WORKHOURS), Where

RABch - average number of part-time workers;

HOURS - the number of hours actually spent on work by part-time workers.

RABDN – number of days of work in a month (norm);

WORKING HOUR - the duration of a full working day. For a 40-hour week this figure is 8 hours; for a 32-hour week it is 7.2 hours.

For example. Ivanova I.P. I worked in July 2017 for 15 days, 7 hours each. The company has a 40-hour work week, the norm of working days in July 2017 is 21 days.

Calculation of average headcount:

(15*7)/(21*8)=0,63

In this case, the resulting value must be rounded to hundredths using the rules of mathematics.

Step 4. Calculation of the number of all employees per month

The average number of all employees is determined by summing the obtained values ​​of the average number of employees for each type.

The determined result will need to be rounded to a whole number, taking into account the rule according to which the fractional part up to 0.5 is discarded, and above 0.5 is counted as 1.

RABM=RABP+RABch, where

RABM - average number of employees per month;

RABP - average number of full-time employees;

RABCH - the average number of part-time employees.

For example. Based on these previous examples, we determine the average number of employees per month:

19,67+0,63= 20,3

After rounding, the result will be 20.

Step 5. Calculate the average number of employees for the entire year

The annual figure is formed on the basis of the data obtained on the average headcount for each month of the year.

For this purpose, you need to add the average number of employees of the company for each month and divide by 12.

RABG=(RABM1+RABM2+…+RABM12)/12, Where

RABG – average headcount for the year

RABM1, RABM2, etc. – average number for January, February, etc.

The result obtained is rounded according to the rules of mathematics.

The peculiarity of this calculation is that if the company began operating not at the beginning of the year, but, for example, in July, then the divisor in the formula will still be the number 12.

Attention! Often, in addition to the annual average number, it is necessary to determine the quarterly or average number of employees for six months. This algorithm for calculating this indicator is used, only the indicators for the required number of months are summed up, and the resulting total is divided by the corresponding number of these periods.

Penalty for failure to submit information about the average number of employees

Tax legislation establishes administrative liability if the KND form 1110018 was sent in violation of the established deadlines, or was not submitted at all.

A business entity faces a fine of 200 rubles for failure to timely submit a report to the Federal Tax Service.

There is also a punishment for the responsible person in the organization for drawing up and submitting the report, who violated the deadline for sending the report. For him, the fine can vary from 300 to 500 rubles.

At the same time, it is necessary to take into account that the application of penalties to violators does not relieve the company of the obligation to send a report on the average number to the tax office.

Attention! The norms of the Tax Code of the Russian Federation provide for repeated failure to submit this report to punish both the company and its responsible persons with double fines.

A report on the average number of employees is one of the very first reports of a newly registered organization. And one of the first reports after the end of the reporting year. Let's look at who should take it and in what time frame.

Who submits the report on the average number of employees?

Information on the average number of employees is provided by all organizations, regardless of the presence of employees and form of ownership. This:

• organizations that have entered into employment contracts;
• individual entrepreneurs with employees;
• organizations that do not have employees;
• newly registered organizations.

The absence of employees does not exempt the organization from submitting a report; this is stated in one of the letters of the Ministry of Finance dated 02/04/2014.

Deadline for submitting a report on the average number of employees

Information on the average number of employees is submitted to the Federal Tax Service once a year, before January 20. This year the deadline is moved to the 22nd, since the 20th falls on Saturday. For newly created organizations, the report will need to be submitted for the first time no later than the 20th day of the month following the month of registration.

If the LLC was registered in November, then the report must be submitted before December 20. The presence or absence of employees also does not matter; the report must be submitted. Further, the report is submitted in the general manner after the end of the reporting year. That is, until January 22, 2018 for 2017.

To accurately prepare and submit a report on the average number of employees, use the “My Business” online service. The service automatically generates reports, checks them and sends them electronically. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves. In addition, the service will always remind you of the upcoming deadlines for submitting all necessary reports. You can get free access to the service using this link.

How to fill out a report on the average number of employees?

The filling algorithm is quite simple. The upper fields are for the organization's TIN and KPP. Below is the full name of the tax authority where the form is being submitted, including the code. Next you need to write down the full name of the organization, for example - Society with limited liability"Organization". If the report is for 2017, then in the date field we indicate that the report is due on January 1, 2018.

For newly created organizations - on the 1st day of the month following the month of registration.

Below is the most important and only indicator of the report - the average headcount itself.

Sample report on the average number of employees

How to calculate the average number of employees?

By general rule, the number of employees for each month of the year is added up and the resulting amount is divided by 12. If the year is not full, then the amount is also divided by 12.

More information about filling out the form can be found in Instructions N498.

If the form is signed by the manager himself, then the signature is placed in the field provided for his signature.

If a representative signs, then the field for his signature is located below. You will also need to indicate the number and date of the power of attorney or other document on the basis of which the representative can perform the functions of a manager.

Who should be included when calculating the average headcount?

Includes all employees with whom employment contracts have been concluded. If a person is on sick leave, on a business trip, vacation, or is absent from the workplace for another reason, but at the same time his place is retained, he must be included in the calculation.

Not included - individual entrepreneurs and individuals, with whom civil agreements have been concluded, business owners who do not receive wages, employees hired under apprenticeship contracts, etc.

This list is not complete, detailed information can be found in the table below, as well as in Instructions N498.