Since last year, the pages of the magazine have been discussing the rules for filling out and...
The activities of an economic entity are characterized by a number of criteria, among which a special place is given to such an indicator as information on the average number of employees of the company. It is used when assigning a company to a particular group in accordance with the size of the company. Therefore, headcount is recorded in many reports that organizations submit.
Average headcount is data on how many employees work in a company on average over a certain period.
It must be determined for each entity that is an employer of labor resources. When calculating this indicator, a wide variety of reporting periods are used - one month, three, twelve (a year).
Regardless of the time, the law has established a unified methodology for determining this indicator.
Providing information, which includes the average headcount, is just as mandatory for newly created organizations as for operating companies. The law requires that these enterprises, before the twentieth day of the month, after registration in the Unified State Register of Legal Entities, send reports with these indicators to the tax office.
In the future, they submit a report on the average number of employees in the usual manner. Thus, they submit these reports twice when creating a company.
Attention! Information on the average number of employees does not have to be provided only to business entities that work as individual entrepreneurs without hiring hired labor. This rule only came into effect in 2014.
The significance of this information is determined by the way it is used in determining other important indicators, for example, the average salary.
The division of firms by enterprise size occurs according to the average number of employees. Based on this data, a list of declarations and the method of their submission are established.
Important! If, based on the information provided to the tax authorities, it turns out that the organization has more than 100 employees, then it will no longer be able to apply such simplified tax regimes as UTII and the simplified tax system. And an individual entrepreneur cannot have more than 15 employees.
Where are the reports submitted?
For enterprises, it is stipulated by law that they must send these reports to the Federal Tax Service at their location. If the enterprise includes branches and other external divisions, then one general report containing this information is submitted for the organization.
KND form 1110018 by entrepreneurs who have employment contracts with employees is submitted at the place of their registration and registration.
Important! An entrepreneur carrying out economic activities in a territory other than the one where he was registered must send a report on the average headcount to the place of his registration.
Methods for submitting information
This reporting is generated either manually, by filling out the appropriate forms, or using special software packages.
There are several ways to submit such a report to the Federal Tax Service:
- Take it to the tax office yourself or by asking a representative, in paper form. The report must be drawn up in two copies, on the second of which the inspector puts the appropriate mark.
- By post with a mandatory description of the attachment.
- With the help of a special operator using .
Attention! Depending on the region, the inspector who accepts the report on paper may also ask for an electronic file.
Deadlines for submitting the average headcount report
Depending on the situation, there are three deadlines for submitting this report:
- Until January 20 of the year after the reporting year, all organizations and entrepreneurs acting as employers of workers must submit them in the general manner. If this time falls on a weekend, it is transferred to the next next working day. Thus, for 2017 the report is submitted until January 22, 2018.
- By the 20th day of the month following the month of registration of the business entity, both newly created companies and individual entrepreneurs must submit the application. Those. if either individual entrepreneurs were registered in March, then the report must be submitted by April 20.
- No later than the date of exclusion of the subject from the register of legal entities and individual entrepreneurs - upon closure of the business.
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How to correctly fill out a report on the average headcount
Filling out the report begins by indicating the TIN of the organization or individual entrepreneur. At the same time, the TIN of an LLC consists of 10 digits, and the TIN of an entrepreneur consists of 12. Next, for organizations, indicate the checkpoint, and for individual entrepreneurs, we put a dash, since they do not have this code. Indicate the number of the sheet to be filled out.
Below we enter information about the tax office where the report is submitted and its four-digit code. For example, for the 29th tax city of Moscow it is 7729.
Next we set the date on which the reports are submitted:
- If the report is submitted at the end of the year, then enter 01.01 and the corresponding year.
- If you have just registered a company or individual entrepreneur, then, as indicated earlier, the deadline is the 20th day of the month following the month in which registration was made.
- If the report is submitted on the occasion or closure of an individual entrepreneur, then the date of submission must be before you submit documents on closure of the business.
Below we write the number of employees in accordance with the calculation made.
Next, fill out only the left side of the form. In the appropriate field, the director, individual entrepreneur or representative must put his signature and the date of signing the reports.
Attention! If the report is signed by a representative, then it will be necessary to attach to the report a power of attorney on the basis of which this person acts.
How to calculate the average number of employees
This responsibility for determining the average headcount may be assigned to a personnel officer or an accountant.
Due to the importance of this indicator, great attention must be paid to its calculation in order to ensure the accuracy of the calculation. Moreover, regulatory authorities can check it.
Initial information should be taken from personnel documents on time recording, as well as management orders on admission, leave or dismissal.
Special PC programs allow you to generate this indicator automatically, eliminating errors in the calculation. In this case, it is necessary to check the sources of information.
The worker determining this indicator must know the entire calculation algorithm so that at any time he can check the calculation data.
Step 1. Determining the number for each day of the month
The first step is to determine the number of employees who worked for the company on each day of the month. For each working day, this number is equal to the number of employees with labor contracts, including workers on sick leave and on business trips.
The following are not included in the calculation:
- Part-time workers whose main place is another company;
- Working on the basis of contract agreements;
- Female employees on maternity or childcare leave;
- Employees who, by agreement, have a reduced working day. If the reduction in operating time is enshrined in law, then they are included in the calculation.
Attention! The number on a weekend or holiday is taken as the number on the previous day of work. Thus, an employee who quit on Friday will still be “registered” on Saturday and Sunday.
If the company has not signed any agreement, then for the calculation the number of employees is “1”, taking into account the director, even if he is not paid a salary.
A report on the average number of employees is a document that is submitted by all individual entrepreneurs and organizations with hired employees. Reporting is expected from the Federal Tax Service, and there is a fine for late submission.
The report form is called “KND form 1110018”. It was established by order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174@.
All Russian employers and individual entrepreneurs who hired hired personnel last year are required to fill out a form and send it to the territorial body of the Federal Tax Service (clause 3 of Article 80 of the Tax Code of the Russian Federation). This does not happen at any convenient time, but on a specially established deadline for submitting a report on the average headcount in 2020 - before January 20. If the individual entrepreneur did not hire employees in the reporting year, such information is not submitted. Moreover, all new organizations that registered this year are required to submit this personnel document. For them, the deadline for submitting the form is the 20th day of the month following the month of state registration of the legal entity. The end of activity and deregistration is also marked by this report. When a business is liquidated, it is handed over on the day of actual deregistration with the tax authorities.
What does the report form look like?
The reporting form KND 1110018 itself has a fairly simple appearance. Its form consists of only one page, and the only figure that the taxpayer is required to indicate is the number of employees as of 01/01/2019.
The main difficulty lies in calculating this figure. How to do this and what formulas to use is described in the material “Sample for calculating the average number of employees” on the site.
The completed report form on the average headcount for 2020 looks like this:
It shows that the following must be indicated:
- TIN of the entrepreneur or checkpoint of the organization;
- FULL NAME. entrepreneur or name of legal entity;
- the name of the Federal Tax Service and the code where the report is sent;
- data on the average number of employees;
- date of data relevance;
- Date of preparation.
After filling out the form, it is signed by the head of the organization or individual entrepreneur. Submit the document at the place of residence and registration of the individual entrepreneur or at the place of registration of the legal entity. Data on employees of separate divisions of the organization are provided in one form for the entire legal entity.
Submit the letter in person, by mail, or through a legal representative (if the report is submitted in paper form). In electronic format, it is certified by the electronic signature of the sender.
An example of calculating the average number of employees of an individual entrepreneur
The indicator is calculated in two stages:
- For each calendar month.
- For the year as a whole.
Using an individual entrepreneur as an example, the calculation looks like this:
In January 2020, individual entrepreneurs had 6 employees. 4 of them worked 20 working days in accordance with the standard. One employee was on vacation and only worked 12 days, and one employee was sick and only worked 3 days.
The average number of individual entrepreneur employees for January 2020 is:
(4 × 20) + (1 × 12) + (1 × 3) = 95 / 22 = 4.31.
The result obtained for each month is not rounded.
To determine the annual indicator, it is necessary to sum up the average number of employees for each month and divide by 12. The final total is rounded to a whole number according to the usual rule: values less than 0.5 are discarded, values of 0.5 or more are taken as one.
4.31 + 5 + 4.35 + 5.2 + 4.13 + 4.0 + 5.0 + 6.0 + 4.25 + 4.45 + 5.2 + 3.8 = 55.69 / 12 = 4.64 = 5 people.
Thus, our entrepreneur has an average annual headcount of 5 employees. This is information about the average number of employees for 2020, which should be indicated in the report.
Responsibility for failure to submit
We must not forget that for late reporting, the Federal Tax Service will punish an organization or individual entrepreneur with a fine of 200 rubles. In addition, a separate fine of 300 to 500 rubles is imposed on the manager. If reporting data is missing, tax inspectors will exclude the organization or individual entrepreneur from being a small business, which means the loss of various benefits and preferences that such status provides.
Gusarova Yulia Internet accounting “My Business” - Report on the average number of employeesInformation on the average headcount is a report that is submitted annually by all organizations, as well as individual entrepreneurs with employees.
Why do you need to submit reports?
The size of the average number of personnel determines, in particular, the method of submitting reports to the tax authorities, calculations of insurance contributions to extra-budgetary funds, as well as some other rights of the taxpayer. Do not confuse the concepts of “average number” and “average number” of employees.
Deadlines for providing information
The following deadlines have been established for submitting information on the average number of employees:
- no later than January 20 of the current year (for the previous year) - to organizations (in general) and individual entrepreneurs who hired employees in the previous year;
- no later than the 20th day of the month following the month in which the organization was created (reorganized) - to newly created or reorganized organizations (at the same time, based on the results of the year of creation (reorganization), information is also submitted - within the general deadline). First-time registered individual entrepreneurs ( those who hired employees during the reporting period) submit information on the average number of employees within the general period - only at the end of the year (no later than January 20).
Place of information provision
Information on the average payroll number must be submitted to the tax office at the location of the organization (place of residence of the individual entrepreneur who hired employees during the reporting period).
Methods for submitting reports
How to submit a report on the average number of employees? The following options are possible.
- You can submit the report yourself by downloading the form on the Internet and filling it out manually. The completed report can be presented to the inspectorate in person or sent by mail.
- Information on the average number of employees can be generated and submitted via the Internet without leaving home, using the capabilities of the service
Information on the average number of employees for the previous calendar year is submitted to the tax office before January 20. This day in 2020 falls on a weekend, which means the deadline for submitting the average headcount is postponed to January 22, Monday.
Who passes the average number
Important! The deadline for sending information on the average headcount for 2017 for organizations and individual entrepreneurs is January 22, 2020.
Entrepreneurs are also required to submit information, but only those individual entrepreneurs who do not have employees, or rather did not have any in 2017. If the individual entrepreneur did not have any employees during this period, then there is no need to submit information, including zero calculation.
The information provided will affect the right of organizations and individual entrepreneurs to apply a special tax regime, as well as the obligation to submit tax reports in paper or electronic form, the obligation to pay or exemption from VAT, etc. This must be done within the period established by law.
Separate divisions do not independently submit information to the tax authority. They prepare the calculation and send it to the head office, and the head office submits information for the entire company, including all divisions.
Deadline for newly registered organizations
Let's look at an example ⇓
The company Continent LLC was registered as a legal entity in August 2017. The information of LLC Continent must be submitted for the first time by September 20, 2017, as of September 1, 2017. And the second time, information must be submitted at the end of the year, before January 22, 2020, as of January 1, 2020.
But what if the organization registered at the beginning of the year, that is, in January. All organizations will have to prepare information by the 20th, but what about a newly registered organization?
To answer the question, let’s look at another example, when the organization Vesta LLC was registered only in January 2020. Do I need to submit information before January 22, 2020? Vesta LLC will also need to provide information twice for 2020. The first time - until February 20, 2020, as of February 1. The information will need to be submitted a second time in 2020, together with other organizations, by January 20, 2020. Thus, in January 2020, namely until the 22nd of Vesta LLC, there is no need to submit information.
Important! Organizations and individual entrepreneurs that registered in January 2020 do not need to submit information about the average headcount. They must provide information only as of February 1, 2020, and the deadline for submission is no later than February 20, 2020.
How to submit information about the average number of employees
The form by which information on the number of personnel of an organization is submitted is form No. MM-3 25/174@, approved by order of the Federal Tax Service of the Russian Federation dated March 29, 2007. Information is submitted to the Federal Tax Service where the organization or individual entrepreneur is registered. If the organization has separate divisions, then they should not report separately. Information is submitted to the tax office by the parent organization for all employees, including separate divisions.
Information can be submitted both in paper and electronic form. On paper, information is submitted personally to the Federal Tax Service or sent by mail. Only those organizations whose staff does not exceed 200 people can submit information in this way. For those organizations with more than 200 people, they are required to submit information only in electronic form.
Responsibility for late submission of the average headcount
Penalties for failure to submit or untimely submission of information are provided for by the Tax Code of the Russian Federation of the Code of Administrative Offenses of the Russian Federation:
- 200 rubles – for organization
- 300 – 500 rubles – per manager.
The Federal Tax Service usually imposes a fine only on the organization. A manager can only be fined by a court decision, that is, in order for the Federal Tax Service to be able to collect a fine from the manager, it will have to go to court.
Payment of the fine does not exempt organizations from submitting information. The organization is obliged to provide information regardless of payment of the fine.
In addition to fines for late submission of reports, the tax office has the right to block the account of a company or individual entrepreneur. But the requirement applies only to tax returns, or requirements for payment of taxes, penalties or fines. As for information about the average number of employees, the Federal Tax Service does not have the right to block the current account for late submission.
Who is included in the average headcount?
The following employees are required to be taken into account when calculating the average salary:
- who are on a business trip;
- who are on sick leave;
- who works remotely;
- who is on vacation (annual or additional);
- employees who have a day off on the day of payment;
- employees on leave;
- workers who have absenteeism.
The following list contains those persons who should not be taken into account when calculating the average salary:
- external part-time workers;
- working under a civil contract;
- employees who are on maternity leave (or due to adoption);
- workers who are on maternity leave.
Formula for calculating the average number of employees
Below is the formula for calculating the average headcount:
SCh = SChm / M,
SP – average number of employees for the period,
SChm – average number of employees for each month of the period,
M – number of months in the period.
For each month, the average headcount is determined as follows:
SChm = SPp + SPn,
SPP – average number of full-time employees;
SPN – average number of employees with part-time work.
The number (on the payroll) of Continent LLC in November 2017 was from the 1st to the 20th – 62 people, from the 21st to the 30th – 38 people. Two employees were on maternity leave this month, so they should be excluded from the calculation. Let's make the calculation:
(62 – 2) x 20 days + (38 – 2) x 10 days = 1,200 + 360 = 1,560 people
The average number of employees in October will be:
1,560 / 30 = 52 people
Continent LLC has a 5-day work week with a working day of 8 hours. Three employees work part-time, equal to 5 hours.
In November, 2 of these employees worked 21 working days, and one only 15 working days.
Let's determine the total number of man-days:
5/8 x 21 x 2 + 5/8 x 15 x 1 = 26.25 + 9.375 = 36 person/day
The average headcount for these employees for November was:
36 / 21 = 1.71 people.
The legislative framework
| Legislative act | Content |
| Letter of the Ministry of Finance of Russia No. 03-02-07/1/4390 dated 02/04/2014 | “On registration with the tax authority, as well as on the submission of a single (simplified) declaration and information on the average number of employees of a newly created organization that does not have objects of taxation and employees” |
| Article 126 of the Tax Code of the Russian Federation | “Failure to provide the tax authority with information necessary for tax control” |
| Article 80 of the Tax Code of the Russian Federation | "Tax return, calculations" |
| Article 15.6 of the Code of Administrative Offenses of the Russian Federation | “Failure to provide (failure to report) information necessary for tax control” |
| Letter of the Ministry of Finance of Russia No. 03-02-07/1-38 dated 02.14.2012 | “On the issue of reporting by the head office for its branches” |
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 obliged 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 the accounts.
