Information on the average number of employees of the organization is annually submitted to the territorial tax authority at the placement of the taxpayer. Legal entities and individual entrepreneurs submit a report in accordance with the approved form. The report form is extremely simple and in essence, contains only information about the number of people in the numerical format and the date of calculation. Fill the reporting simply, but the calculations themselves sometimes cause difficulties even with experienced employees. Our detailed instructions will help not be mistaken with the calculations of the average number.
What is a list number
To produce all the necessary reports correctly, it is necessary to clearly understand what the list of employees is.
The piston number implies the number of employees of the organization working in it on a specific day of the calendar year. But not all employees are taken into account when calculating a list of numbers.
Not subject to account:
- external parties;
- employees who have not entered into an employment contract with the employer;
- owners of the organization that do not receive wages.
The accounting of the number of employees must adequately help the working time accounting tab, which reflects the information about each employee of the organization for all days of the calendar year. But it is important to remember that the lack of an employee in the workplace is not the reason for eliminating it from reporting if it does not fall under the above limitations.
Also, employees working on part-time working conditions are also subject to separate accounting.
The average number of employees (SCR) is the average value between the list numbers for different periods of time.
When calculating the average number of reports, among other things:
- employees in unpaid educational leave;
- women who are on maternity leave or childcare leave.
Calculate the average number of employees for the month
In order to understand the calculation principle, consider a specific situation and calculate the average number of employees for the month.
For example, on April 1, 100 people were listed in the company, on April 10, another 12 employees were hired, and on April 26 1 person resigned. More by the end of the months of changes in the state of the organization did not occur.
Imagine the information obtained in the form of individual periods:
- from 1 to 9 April, the number of employees was 100 people,
- from April 10 to 25 - 112 people,
- from April 26 to April 30 - 111 people.
Now we have all the data required for the calculation, and we can go directly to the calculations:
(9 days * 100 people) + (15 days * 112 people) + (4 days * 111 people) \u003d 900 + 1680 + 444 \u003d 3024
To calculate the average value for the month, we divide the resulting number to the number of calendar days. In this case, we are talking about April and the divider will be the number 30.
3024/30 \u003d 100.8 people
We use the principles of rounding so that the result is represented by an integer and receive the average number of employees for April - 101 people!
It is necessary to make this calculation monthly, in this case at the end of the year you significantly reduce the time for the preparation of the final report for the tax.
Calculate the average number of employees for the reporting period
The reporting period is considered a calendar year or the entire period of the organization if the registration of a legal entity occurred less than a year ago.
The calculation formula for the year is as follows: the amount of the sch for all months is divided by 12.
For example, we take the previously calculated SCR for April and consider calculations with arbitrary data for other months:
(96+94+96+101+99+98+103+99+101+103+103+98) / 12 = 99,2
After rounding, we get the number 99, which will be the result necessary for us for the report.
An example of filling out a report to provide a tax authority:
Having calculated several times the average number of employees per month, you will leave behind all the difficulties associated with the preparation of reporting. Complicated at first glance, the calculations are in fact turn out to be quite simple arithmetic actions.
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