Information on the average number of employees per year. Information about the average number of employees: Filling Sample, Blank

The average number of 2015 must be filed in the form approved by order of March 29, 2007 No. MM-3-25 / 174.

Average number, form 2016

The average number of employees for 2015 will calculate on January 1, 2016. This date and specify information about the average. At the same time, persons working on civil-legal contracts, in not include (letter of the Federal Tax Service of Russia of February 24, 2011 No. KE-4-3 / 2964).

Calculate the average number of employees can be indicated by the instructions approved by order of Rosstat from 10/28/2013 No. 428 (hereinafter referred to as instructions). To determine the average number of year, use the formula:

In cases where the firm has led an incomplete year (for example, it was registered in the summer), this indicator must be calculated similarly. That is, any equal to the amount of average number for all months must be divided by 12 (clause 81.10 of the instructions).

On a note! For the misunderstanding information, the company may finf by 200 rubles. (paragraph 1 of Art. 126 of the Tax Code of the Russian Federation). Fine for an official - from 300 to 500 rubles. (Part 1 of Art. 15.6 of the Administrative Code of the Russian Federation).

If the company has separate divisions, it is necessary to determine the average number of employees in the whole organization (letter dated December 29, 2006 No. 03-02-07 / 1-364).

Average number for 2015. Sample

Who needs to submit information about the average number during the year

The newly created (reorganized) companies must submit information on the average number of no later than the 20th day of the month following the month of creation (reorganization) (paragraph 3 of Article 3 of Article 80 of the Tax Code of the Russian Federation, a letter of the Federal Tax Service of Russia of April 28, 2010 No. Shs-17-3 / 0103).

But for the first time registered IP from such a responsibility was released. They file information on the average number solely by the results of the year (the letter of the Ministry of Finance of Russia of July 19, 2013 No. 03-02-08 / 28369).

The average number of employees (sch) is defining by the specialists, the number of personnel working in the organization for a certain period. The exact number of employees are necessary to large organizations in order to accurately determine the amount of tax deductions.

The report on the average number of employees is in the list of the first documents. It is also very important due to the fact that it contains data that affects both all other reporting documents and the size of the taxes paid. For these reasons, it is necessary to know all the nuances of compiling such reports. To take such reports should all legal entities, as well as IP, which have employees.

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Such reports have the form established by the legislation 1110018. The form to fill this report can be provided by any resources, it is only necessary to comply with the relevance of the found form in 2020.

There are also many programs that can calculate the average number of employees automatically. Such programs are significantly adjusted by employees of personnel services. As a rule, this reporting is surrendered once a year, but in some situations there may be a need for its provision for the second time per year.

Many managers do not want to independently draw up reports. They can contact specialists engaged in accounting documentation or find a special program on the Internet.

General requirements in filling

The score report is surreated in the form of a form. This form must contain all the information about the company and the results of counting the average staff for the period under study. These calculations should be carried out in accordance with the conditions that are established by the Tax Code and Rosstat.

The calculation of the average number of employees for the year occurs on the basis of the average amount of employees for each month of the year under study. Monthly indicators need to contain information on the number of all employees of the enterprise, working as incomplete and full-time.

Reports on the average number of employees are submitted to a tax in electronic form, provided that the number of employees is more than 100 people. If the number of employees is less than 100 people, then the IP and other organizations have the right to hand out reporting on paper.

Reporting form has such sections that need to be fill out:

• identification code of the organization;
• number of pages;
• the full name of the organization feeding;
• date of sending a form;
• the full name of the compiler of the form;
• printing an organization.

It is filled with a form only with a black handle, so when filling out such reports to other color, it will be invalid. When filling out the form you need to write clearly, without errors and corrections, and be surely printed letters.

Such reports are provided other than the tax authorities in the Pension Fund. The only difference is that in such reports it is necessary to take into account the staff that works on external part-time.

When calculating the number of employees on weekends and holidays takes the number of personnel who worked on the day before the holiday.

Standard provisions

Why, when and how to pass

When passing reporting, the tax regime does not matter on which the organization works.

Such reporting about the score should pass:

• all LLC, including those in which the founder is the only employees, and those who do not commit economic activities;
• IP, which have no hired personnel, until 2020, IP needed to provide data even in cases where the only employee was the founder, but in 2020 this need was canceled.

As mentioned, there are situations when it is necessary to make reporting a second time per year. Most often, such a need appears at OOO (Limited Liability Company), provided that this organization has been created recently.

SCR reports should be submitted to the tax authorities attached to the registration site of IP.

There are several ways to pass:

• electronically depart online;
• in paper, sent by mail, and the day of delivery will be considered a receipt of payment of letters;
• on the paper carrier is sent directly to the tax authority.

In the case of reporting on paper, the tax service staff may be asked to additionally submit the same statements in electronic form.

Clarifications by law

Conditions for the deadlines for reporting on the average number of personnel are established by Art. 80 of the Tax Code. The form of its filling was established by the FTS of the Russian Federation in 2007.

The legislation shows the documents that are necessary when calculating the average number of personnel:

• and T-13, characterizing the attendance of each employee;
• documents on employment;
• orders for the provision of vacation staff;
• decisions on the movement of employees;
• orders to terminate the employment agreement.

The score includes those who were sent on a business trip, sick or absent for another valid reason.

Also, the NK RF regulates the categories of employees who are members of the organization, and also explains how to record employees depending on how much time it was worked out:

• the number of man-days worked out by each employee has been calculated;
• after the number of personnel is set, which is not complete.

All information that may be necessary in the compilation of the SCR report can be found in the Tax Code and instructions for filling the form.

Rules for filing a declaration

As mentioned, in 2020, the need to submit information to individual entrepreneurs was canceled if they had no employees. It should be borne in mind that such reports for the year studied are submitted no later than January 20 of the next year. In cases where the 20 number is a weekend, the day of delivery can be transferred. Subject to the closure of IP, information is presented before its liquidation.

Specialists consider the name of such a report by an incorrect declaration. A more acceptable name for it is statistical data.

In violation of the specified deadlines for the departure of IP or legal entities can be fined. The IP penalty is quite a pretty amount of 200 rubles. For other organizations, up to 500 rubles can be added to the above fine. In cases of instructions of unreliable information, the legislation does not provide for the attraction of the report of the report to liability.

Also an important feature is that when submitting a report on paper, you need to issue two instances, one of which is left to the reporting organization. This is done to confirm that all information was provided on time.

If the organization consists of several branches, then, in accordance with the legislation, it is necessary to fill out the form separately for each branch, and the report is provided for a whole enterprise.

Features and exceptions

There are some rules according to which employees of the Organization may be included or excluded from the list and medium list. These rules are provided for by law, and cannot be violated.

The average number does not include such categories of employees:

• private entrepreneurs who do not receive salary;
• women who are on maternity leave;
• military;
• employees who are absent at work due to learning in the university;
• employees working on external combination;
• workers who quit without working out.

Despite this, there are some groups of employees who cannot be included in the list number, but are entered into the average.

An example of these groups are:

• military;
• persons who are in places of imprisonment;
• employees providing their services on the basis of special agreements.

In addition, some employees entering a list of numbers cannot be made to the average number.

How to calculate by staff formula

Most specialists in reporting are used by the 1C program.

To calculate the average number of employees (schis) for a month, it is necessary to summarize the average number of employees who work complete and part-time:

SCH \u003d SCHA full. d. + Schos notger. d.

To calculate the SCS full. d. This formula is used:

Schos full. \u003d Society. Sch / count of calendar days

For calculating the scores. D. First, the calculation of man-days worked out by these employees.

After that, the formula is applied:

Schos not fighter. d. \u003d CCD / the number of worked days

To find out the number of man-days that were worked out by employees (CHD) can be using such a formula:

CCD \u003d sed. Watch / Mounted Duration Norm

To calculate the normalized duration of the working day, this table is used:

The calculation of the average number of employees for the quarter is made by summing up the average number of employees per month and dividing the resulting indicator by 3.

For such a method, the formula is applied:

Schol Quarter \u003d (Schs1 months + Schs2 months + Schs3 months) / 3

The calculation of annual average number has similarities with a quarterly calculation and is made by the formula:

Schol year. \u003d (SCH1 months + cm. 2 months. + ... + Schos 12 months.) / 12

There are cases when the company worked not all year. Despite this, when calculating the annual number of employees, the amount of monthly numbers will still divide for 12 months.

Terms of registration of the report on the average number of employees

Many specialists consider the ideal option to fill this report on the computer. In this case, it will be filled with a standard size of 18 size. Proper completion of documents can guarantee the absence of problems. The number of employees should be indicated in an integer.

In cases where a fractional number happened during the calculations, it must be rounded. The numbers are rounded according to the standard rules: if after the comma is greater than 5, then the number should be rounded into most, and if less than 5 is in a smaller side. Also, experts need to know that only the annual number of personnel can be rounded.

The next important feature is that the reporting date is indicated on January 1, the year, which is coming after the study, regardless of the date of its preparation in reality.

The correct execution of the report consists of such stages:

The compiled form should be subscribed to the company's head, it indicates the date of drawing up and is stounted. Guide initials must be fully indicated. For a visual example, when drawing up a report on the SCR, you can find a filled sample on the Internet, and in it to enter your data into the form.

Frequently asked Questions

Many managers of organizations or owners of the IP are asked as issues:

Information on the average number of 2019 in 2020 represents all organizations regardless of the number of employees in the state (even if there is no). Individual entrepreneurs represent data in 2020, only if in the past 2019 attracted employees. When IP employees do not have, the report is not needed (para. 6 p. 3 of Art. 80 NK).

Also cm:

Actual blank 2020.

Report form "Information on the average number of employees for the previous year" approved by the order of the FTS of March 29, 2007 No. MM-3-25 / 174. This form is valid in 2019.

The form is small. The order of the FTS explained in the letter dated 04.26.2007 No. CHD-6-25 / 353. In addition to the average number, specify in the form:

• INN and PPC;
• company name or F. I. O. Individual entrepreneur;
• name and tax inspectorate;
• date, as of which information is presented;
• data of the head or representative;
• submission date;
• signature.

Data on the organization, its leader or representative, entrepreneur, the name of the tax inspectorate should not be reduced.

Put the date of information and the date, as of what number are relevant. In the report submitted by the last year, set the date on January 1 of the current year. In the 2019 information in the date field, as of which information is presented, specify January 1, 2020.

The report on the average number of employees is a document that all IP and organizations with employees will pass. Reporting is expected in the FNS bodies, and for its untimely provision is a penalty.

Report blank is called "CBD 1110018" form. It is established by order of the Federal Tax Service of the Russian Federation of March 29, 2007 No. MM-3-25 / [Email Protected]

All Russian employers and individual entrepreneurs who have attracted hired personnel last year, are obliged to fill out the form and send it to the territorial body of the FTS (paragraph 3 of Art. 80 of the Tax Code of the Russian Federation). It does not happen at any convenient time, and in a specially established deadline for the report on the average number in 2020 - until January 20. If IP did not attract employees in the reporting year, such information is not submitted. Moreover, this personnel document is obliged to pass all new organizations that registered in the current year. For them, the term of delivery - the 20th number of the month following the month of the State Registration of Jurlitsa. The end of the activity and deregistration is also marked by this report. When liquidating the business, it is passed on the day of actual removal from the tax authorities.

What does the report form look like

By itself, the reporting form of the KND 1110018 is quite simple. Its form consists of only one page, and the only figure that is obliged to indicate the taxpayer is the number of employees as of 01/01/2019.

The main complexity consists of the calculation of this figure. How to do this and what formulas to use, told in the material "sample calculation of the average number of employees" to the site.

The completed form of a report on the average number of 2020 looks like this:

It can be seen from it that it is necessarily indicated:

• Inn entrepreneur or CPP organization;
• FULL NAME. entrepreneur or the name of the Journey;
• the name of the IFTS and the code where the report is sent;
• data on the average number;
• date of relevance of data;
• date of preparation.

After filling out the blank, the head of the organization or an individual entrepreneur assists the signature. Submit a document at the place of residence and registration of IP or at the place of accounting of the Journey. Data on employees of separate divisions of the Organization are provided in one form throughout the legal entity.

For rent in person personally, by mail, through a legal representative (if the report is submitted in paper). In electronic format, it is assigned by the electronic signature of the sender.

An example of calculating the average number of employees of the IP

The indicator is calculated in two stages:

1. For each calendar month.
2. For the year as a whole.

Using the example, the calculation is as follows.

In January 2020, IP listed 6 employees. 4 of them worked 20 business days in accordance with the standard. One employee was on vacation, so only 12 days worked, and one employee ached and worked only for 3 days.

The average number of IP workers in January 2020 is:

(4 × 20) + (1 × 12) + (1 × 3) \u003d 95/22 \u003d 4.31.

The result received 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 divided into 12. The final result is rounded to an integer by the usual rule: values \u200b\u200bless than 0.5 are discarded, values \u200b\u200bfrom 0.5 and more accepted per unit.

4.31 + 5 + 4.35 + 5.2 + 4,13 + 4.0 + 5.0 + 6.0 + 4.25 + 4,45 + 5,2 + 3,8 \u003d 55.69 / 12 \u003d 4.64 \u003d 5 people.

Thus, our entrepreneur has an average annual number of 5 employees. This is information about the average number of employees for 2020, which should be specified in the report.

Responsibility for Nestaku

No need to forget that for being late with the reporting of the FNS will punish the organization or PI in a fine of 200 rubles. In addition, a separate penalty in the amount of from 300 to 500 rubles is supposed to be the leader. If the reporting data is absent, tax inspectors will exclude the organization or IP from small businesses, which means the loss of various benefits and preferences that provide such status.

Information on the average number of employees for the preceding calendar year, in the form of the KND 1110018 is submitted annually by organizations and entrepreneurs with employees.

Who should pass information about the sch

According to paragraph 3 of the article. 80 of the Tax Code of the Russian Federation, information on the average number (SCCH) should take all organizations and individual entrepreneurs who have employees.

If the number of employees for the report exceeds 100 people, the information must be given in electronic form. For numbers up to 100 people, you can choose between the electronic and paper form of the report.

If there are no employees in the organization, the information is also filed, 0 people are specified as the SCC.

Separately, notice information on separate divisions is not required. Employees of a separate division are taken into account when calculating average throughout the organization.

When the information is surrendered

The term of delivery until January 20, the year following the reporting period. The deadline for submission of information for 2019 is January 20, 2020.

For organizations created during the year, it is necessary to submit information no later than the 20th day of the month following the month of creation. The same rule applies to reorganized legal entities.

Responsibility for failure

For the failure to provide information on the average number of the penalty is 200 rubles.

How to calculate the average number

Only workers with the main job of work are included in the average number (SCCH). External parties and employees under contracts are not taken into account. Internal partners are taken into account as one person.

When calculating a year, quarter and another period of more than a month, calculated on the basis of the average number for each month. To calculate the SSC for the month, it will be necessary to fold the SCC of fully occupied employees and the average number of not fully occupied employees. Not fully occupied - these are only those who work part-time by agreement. Those who have an incomplete time led by law, consider both fully engaged.

The SCCh per month is counting on the basis of a list of numbers for each calendar day of the month for fully occupied employees. An example of calculation, a list of $ 1 to 21 - 50 people, and from June 22 to June 30 - 51 people. In this case, for June - 50.3 ((50 people. X 21 days. + 51 people. X 9 days.) / 30 days.). Considering rounding - 50 people.

The calculation of the list includes all fully occupied employees who are in the organization for a particular day. No matter, man worked on this day, was on vacation or hospital. Only workers on maternity leave, unpaid school holidays and non-working on child care leave are not taken into account. If the employee works incomplete working time, on leave to care for the child, it is included in the calculation.

The piston number on weekends and holidays is equal to the preceding working day.

Information on the number of working hours in the month is contained in the production calendar. Working days are included and working days falling on vacation and sick leave. For each such day, the same amount is taken into account as an employee worked on the last day before leave or sick leave.

Sample fill in information on the average number.