Procedure for calculating the average number of employees

Calculation of the average number of employees

Answer: No. not included.

The average number of employees per month is determined by summing the number of employees for each calendar day of the month, including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days of the month. The number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the number of employees on the payroll for the previous working day.

The calculation of the average number of employees is made on the basis of a daily record of the number of employees, which must be clarified on the basis of orders for the hiring, transfer of employees to another job and termination of the employment contract and must correspond to the data of the working time sheet.

The payroll includes entire units of hired workers under an employment contract (regardless of the terms and nature of the contract: permanent, temporary, seasonal work of one day or more, part-time work, on terms of payment at half the rate (salary)), as those actually working and those absent from work for any reason.

Persons working part-time do not include certain categories of workers who, in accordance with the legislation of the Russian Federation, have a reduced working time, in particular workers under the age of 18, workers employed in work with harmful and dangerous working conditions, women who are given additional breaks from work to feed their children, women working in rural areas, workers with disabilities of groups I and II. In the average headcount, these persons are counted as whole units.

Employees are not included in the payroll:

hired part-time from other organizations. Accounting for external part-time workers is maintained separately. In this case, an employee who receives two, one and a half, or less than one rate in one organization or is registered in one organization as an internal part-time worker is taken into account in the payroll as one person (a whole unit);
who performed work under civil contracts . In this case, an employee who is on the payroll and has entered into a civil contract with the same organization is counted in the payroll and average payroll once at the place of his main job;
recruited to work under special agreements with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment). These persons are counted in the average number of employees as whole units based on the days they report to work; transferred to work in another organization, if their wages are not maintained, as well as those sent to work abroad;
sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations; persons with whom an apprenticeship contract for vocational training has been concluded with payment of a stipend during the apprenticeship period;
those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. They are excluded from the payroll from the first day of absence from work;
owners of this organization who do not receive wages;
members of the cooperative who have not concluded employment contracts with the organization;
lawyers;
military personnel in the performance of military service duties.

When using lists of workers included and not included in the payroll, you need to take into account the following features of calculating the average payroll number.

Some employees on the payroll are not included in the calculation of the average payroll number.

Such employees include:

women who were on maternity leave , persons who were on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave ;
employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation.

Persons who worked part-time in accordance with an employment contract or transferred with the written consent of the employee to work part-time, as well as persons working in an external part-time mode are taken into account in proportion to the time worked when determining the average number of employees .

How to calculate the average number

From 2013, individual entrepreneurs will be able to switch to using the patent taxation system established by Chapter 26.5 of the Tax Code of the Russian Federation. The patent system is a new taxation regime, and therefore the taxation regime in the form of the simplified tax system on a patent, established by Article 346.25.1 of the Tax Code of the Russian Federation, will be canceled starting next year.

According to paragraph 5 of Art. 346.43 of the Tax Code of the Russian Federation, when applying the patent taxation system, an individual entrepreneur has the right to attract employees, including under civil contracts. At the same time, the average number of employees during the tax period should not exceed 15 people for all types of business activities carried out by an individual entrepreneur.

The average number is determined in the manner established by the federal executive body authorized in the field of statistics. Currently, the procedure for determining the average number is regulated by Rosstat Order No. 435 dated October 24, 2011 (hereinafter referred to as the Order).

According to paragraph 77 of the Order, the average number of employees includes:

— average number of employees;

— average number of external part-time workers;

— the average number of employees performing work under civil contracts.

The procedure for determining the average number of employees is established by paragraphs. 78 – 81 of the Order.

The average number of external part-time workers is calculated in accordance with the procedure for determining the average number of persons working part-time. Persons who worked part-time are counted in proportion to the time worked:

a) the total number of man-hours worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day, based on the length of the working week, for example:

40 hours - by 8 hours (with a five-day working week) or by 6.67 hours (with a six-day working week);

36 hours - by 7.2 hours (with a five-day working week) or by 6 hours (with a six-day working week);

24 hours - by 4.8 hours (with a five-day working week) or by 4 hours (with a six-day working week);

b) then the average number of employees is determined by dividing the man-days worked by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), the number of man-hours worked conditionally includes hours from the previous working day.

The average number of external part-time workers for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year and dividing the resulting amount by the number of months of the reporting period.

The average number of employees (including foreign citizens) who performed work under civil contracts , the subject of which is the performance of work and the provision of services, per month is calculated according to the methodology for determining the average number. These employees are counted for each calendar day as whole units throughout the entire period of this contract, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or holiday (non-working day).

The average number of employees who performed work under civil contracts for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year and dividing the resulting amount by the number of months of the reporting period.

If an employee on the payroll has entered into a civil law contract with the same organization, then he is not included in the average number of employees who performed work under civil law contracts.

The average number of employees performing work under civil contracts does not include : and

- citizens conducting business activities without forming a legal entity, who have entered into a civil law agreement and received remuneration for work performed and services provided;

— non-registered persons who do not have civil law contracts with the organization;

— persons with whom copyright agreements have been concluded for the transfer of property rights.

Procedure for calculating the average number of employees

Magazine: Personnel Directory Year: 2009 Author: Filatova Olga Mikhailovna Topic: Documents of the personnel service Category: Personnel practice

Statistics on the number and wages of employees in organizations is the most important section of labor statistics. To collect information from organizations about the number of employees by category and the wages accrued to them, territorial bodies of the Federal State Statistics Service (Rosstat) conduct federal statistical observations. After appropriate control and technological processing of the information received, official statistical information on these issues is generated.

As part of the functions assigned to statistical bodies, Rosstat is developing methodology and tools (forms and instructions) for conducting federal statistical observations on the issues of statistics of the number and wages of workers.

Information on the number of workers and their remuneration is collected from legal entities and their separate divisions using a unified methodology and is developed by type of economic activity, constituent entities of the Russian Federation, forms of ownership, groups of organizations to obtain information on monthly and annual changes in the employment of workers, average monthly wages in average per employee and per hour worked, indices of nominal and real wages, as well as for international comparisons.

NA No. 11'2009 Information on the number and wages of employees is filled in:

legal entities and their separate divisions (without small businesses) of all types of economic activity and forms of ownership - monthly according to form No. P-4 “Information on the number, wages and movement of workers,” approved. by order of Rosstat dated August 26, 2009 No. 184; legal entities that are small enterprises in accordance with Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ (except for microenterprises) with an average number of employees up to 100 people - quarterly according to form No. PM “Information on the main performance indicators of a small enterprise”; legal entities - micro-enterprises with an average number of employees up to 15 people - once a year according to form No. MP (micro) “Information on the main performance indicators of a micro-enterprise”.

Depending on the nature of the labor relations between employers and employees, registered at the time of hiring, in the forms of federal statistical observation, the following are separately distinguished from the average number of employees:

average number of employees; average number of external part-time workers; the average number of employees performing work under civil contracts.

The most important indicator in employment statistics is the average number of employees, which characterizes the size of employment of hired workers in organizations of various types of activities and is used to calculate the average monthly wage, average monthly labor costs and other socio-economic indicators.

In accordance with the methodology adopted in labor statistics, and in order to avoid double counting, the number of external part-time workers (i.e., workers hired from other organizations) and the number of workers who performed work under civil contracts are not included in the average number workers, and is used to characterize the size of secondary employment and to calculate other economic indicators.

The detailed procedure for calculating these categories of workers is given in the Instructions for filling out federal statistical observation forms: No. P-1, P-2, P-3, P-4, P-5 (m), approved. by order of Rosstat dated November 12, 2008 No. 278 (hereinafter referred to as the Directives dated November 12, 2008; paragraphs 80–86). The calculation procedure applies to commercial and non-profit organizations, as well as budgetary institutions.

Average number of employees

The average number of employees is calculated on the basis of daily records of the number of employees.

The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization (clause 82 of the Directive dated November 12, 2008).

The payroll count takes into account for each calendar day whole units of workers, both those who actually showed up for work and those who were absent from work for any reason, in particular:

were on official business trips; those who did not show up for work due to illness; those who did not show up for work due to the performance of state or public duties; sent away from work to educational institutions to improve their skills or acquire a new profession, if their wages are maintained; students in educational institutions, graduate schools, on study leave with full or partial pay, on additional leave without pay; those on annual basic and additional leave; those on maternity leave or child care leave; who were on leave without pay upon written application due to family circumstances and other valid reasons, in cases provided for by the legislation of the Russian Federation, for reasons of a production and economic nature; those on leave at the initiative of the employer (downtime due to the fault of the employer and downtime for reasons beyond the control of the employer and employee); who took part in the strikes.

A more detailed list is given in paragraph 82 of the Instructions dated November 12, 2008.

An employee who holds two, one and a half positions in one organization or is registered in one organization as an internal part-time worker is taken into account in the payroll as one person (a whole unit) (note to subparagraph “a”, paragraph 83 of the Instructions dated November 12, 2008).

The number of employees on the payroll for each day must correspond to the data of the working time sheet, on the basis of which the number of employees who showed up and did not show up for work is established, and must be clarified on the basis of orders for hiring, transfer of employees to another job and termination of the employment contract.

The average number of employees per month is calculated by summing the number of employees for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) days and weekends, and dividing the resulting amount by the number of calendar days of the month.

The number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the number of employees on the payroll for the previous working day.

The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

Some employees on the payroll are not included in the average payroll. These include: women on maternity leave, persons on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave; employees studying in educational institutions and on leave without pay, as well as those entering educational institutions and on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation.

Average number of employees working part-time

Persons who worked part-time in accordance with an employment contract or were transferred at the employee’s written request to work part-time are taken into account in proportion to the time worked when determining the average number of employees.

For this purpose, the total number of man-days worked by these employees is determined, for which the total number of man-hours worked in the reporting month is divided by the length of the working day. Then the average number of part-time workers (in terms of full-time employment) for the reporting month is calculated, for which the number of person-days worked is divided by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), the number of man-hours worked for calculating the average number of employees is conditionally included hours on the previous working day (in contrast to the methodology adopted for accounting for the number of man-hours worked).

It should be kept in mind: some categories of citizens who, in accordance with the legislation of the Russian Federation, have a reduced working time (workers under the age of 18, disabled people of groups I and II, etc.), do not belong to people working part-time. When calculating the average number, they are taken into account in whole units.

Average number of external part-time workers

In accordance with the stated procedure for determining the average number of people working part-time, the average number of external part-time workers is calculated.

If employees working in an organization on a part-time basis or external part-time workers have a working time of four hours a day, then these persons can be counted in a simplified way as 0.5 people for each working day.

For all employees on the payroll, as well as separately for external part-time workers, organizations keep records of the use of working time, i.e., a record of the length of time during which the employee actually performed work (taking into account overtime hours and hours of work on business trips). The number of man-hours worked does not include time spent on annual, additional and educational leave, time of illness, downtime, participation in strikes and other cases of employee absence from work, regardless of whether their wages are retained or not.

Average number of persons working under civil contracts

The average number of persons (including foreign citizens) who performed work under civil contracts, the subject of which is the performance of work and the provision of services, is calculated according to the methodology for determining the average number. These persons are counted for each calendar day as whole units during the entire term of this agreement, regardless of the period of payment of remuneration.

The average number of persons performing work under civil contracts does not include:

individual entrepreneurs without forming a legal entity who have entered into a contract with an organization and received remuneration for work performed and services rendered; non-registered persons who do not have civil law contracts with the organization; persons with whom copyright agreements have been concluded for the transfer of property rights.

The average number of persons performing work under civil contracts per month is calculated by summing the number of these persons for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - 28 -th or 29th day), including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days of the month. The number of people on the previous working day is taken as an indicator of a weekend or holiday (non-working) day.

The average number of these persons for the year is determined by summing the average number for all months of the reporting year and dividing the resulting amount by 12.

In a conditional organization (with a five-day, 40-hour work week) in the reporting year, the following worked: 1) 120 people under an employment contract, of which:

three disabled people; one student; two people worked under a fixed-term employment contract from January 10 to March 6; one person was hired under an employment contract on January 17; two people were fired on February 6 (February 6 is the last day of work); one woman is on maternity leave;

2) five external part-time workers; 3) six people worked under a civil contract from July 7 to August 31; 4) one individual entrepreneur under a contract.

In accordance with the above methodology, the average headcount does not include external part-time workers, as well as those working under civil contracts. Individual entrepreneurs are not taken into account when calculating the average number of employees and the average number of employees under civil contracts. Employees of the organization who were on annual leave, leave without pay, and also who had certificates of temporary incapacity for work are not excluded from the average number. Disabled people and students are taken into account on a general basis.

In accordance with the working time sheet, the list number of employees of the organization is calculated for each calendar day, taking into account those hired and those who left. A woman on maternity leave is counted in the payroll and is not taken into account when calculating the average payroll.

In connection with the above, the average number of employees of the organization is calculated for January of the reporting year (conditional example).

The average number of employees in January was 121 people (3748: 31 calendar days). Displayed in whole units.

Further, on February 6, two people were fired, and one woman was on maternity leave.

In the reporting year, February has 28 calendar days. Of these, in the first 6 calendar days of the month the number of employees on the payroll was 123 people each day, and in the next 22 days of February - 121 people. Thus, the sum of the number of employees on the payroll for all days of February is 3400.

For all days of February, the sum of the number of payroll employees to be included in the average payroll number was: 3400 minus 28 person-days (except for a woman on maternity leave) = 3372.

The average headcount in February was 120 people (3372: 28 calendar days).

In March, in the first 6 calendar days, the number of employees on the payroll was 121 people each day, in the next 25 days - 119 people.

For all days of March, the sum of the number of payroll employees to be included in the average payroll number was: (6 days * 121 people + 25 days * 119 people) minus 31 person-days (except for a woman on maternity leave) = 3670.

The average number in March was 118 people (3670: 31 days).

In April, this value was: (30 days * 119 people minus 30 person-days excluding a woman on maternity leave): 30 days = 118 people.

From May to December, this figure did not change: 118 people.

Thus, the average number

employees of the organization for the reporting year was: [121 + 120 + (118 * 10 months)]: 12 months = 118 people.

If in an organization of five external part-time workers, two people worked 4 hours each working day, and three people worked 3 hours each, then to calculate the average number of external part-time workers, the total number of man-hours worked in the month is determined, which is divided by the length of the working day and then divided by the number of working days according to the calendar.

The average number of external part-time workers in terms of full-time employment was: in January: (4 hours * 2 people + 3 hours * 3 people) * 17 working days: 8 hours (with a five-day working week): 17 working days = 2 people; in February: 17 man-hours * 19 working days: 8 hours: 19 working days = 2 people; in March: 2 people; in April: 2 people, etc.

Thus, the average number of external part-time workers

for the reporting year amounted to 2 people: 2 * 12: 12.

Based on the previously presented methodology for determining the number of persons who performed work under a civil contract - in whole units for each calendar day during the entire duration of the contract (without individual entrepreneurs) - the average number of these workers was: in July: 4.8 people = (6 people * 25 days from the start date of the contract): 31 calendar days; in August: 6 people = (6 people * 31 days, contract expiration date): 31 calendar days.

On an average annual basis , the number of persons working under a civil law contract

, amounted to: (4.8 + 6): 12 months = 1 person.

The average number of three categories of employees in the organization as a whole for the reporting year was 121 people: (118 + 2 + 1).

Types of economic activities

In Form No. P-4, the average number of employees and the wage fund in the organization should be shown by type of economic activity. To do this, the form provides data on the divisions of the organization carrying out certain types of activities in accordance with the groupings of the All-Russian Classification of Types of Economic Activities (OKVED), given in Appendix No. 4 to the Instructions dated November 12, 2008.

In addition, paragraph 95 of the Instructions dated November 12, 2008 discusses issues that should be paid attention to by organizations engaged in several types of economic activities.

For example, employees engaged in major repairs of equipment, buildings and structures performed by the organization’s own resources are not identified separately, but are accounted for according to the organization’s main activity.

When filling out empty lines, auxiliary activities are not highlighted separately (employees of management departments, administrative services, accounting, cleaning and security services, logistics and sales departments, transport departments that do not provide services to other organizations and individuals). Data on them are taken into account according to the type of activity that corresponds to the main activity of this organization.

If employees of one division of the organization were engaged in activities related to different OKVED groups in the reporting month, then the number of these employees refers to the type of activity in which they were engaged most of the time in the reporting month.