Average number of employees in 2021

Data on the average payroll in 2017 is the most important information about employees and must be submitted by employers first. Every year, the country's institutions are required to prepare a detailed report, while private entrepreneurs can submit this list only if personnel have been hired for the work.

In order for the submission of reports on the SSC to follow all the rules, you must fill out a special form, which can be downloaded via the Internet from the official website of Rosstat. To ensure that all fields are filled out correctly, you should pay attention to the form containing the following items:

• Reason for Statement Code (RPC) and Individual Tax Number of a company or private entrepreneur.
• Full name of the entrepreneur or full name of the company.
• Name of the inspection code where this report will be sent.
• Data on MSS in whole units. If a fractional figure is obtained during calculations, rounding rules must be applied.
• Full name of all company managers, date of completion, signature and seal.

The deadline for submitting the annual report is January 20, 2021. Please note that these data will apply to 2021. Those organizations that were created recently can submit a report until the 20th day of the month following the month in which they began work.

Failure to submit reports on time will result in penalties:

• for companies - 200 rubles and from 300-500 rubles for its management.
• for individual entrepreneurs - 200 rubles.

In 2021, the SSC reporting form will remain unchanged.

Deadline for submitting the average number of employees according to KND form 1110018

According to the requirements of the current legislation, including the Letter of the Federal Tax Service dated 07/09/2007, a report on the average headcount in the KND form 1110018 must be submitted by:

• organizations that began their activities in the previous or current year, while the presence of hired employees is not a prerequisite;
• individual entrepreneurs registered in the previous year, but subject to the involvement of hired labor.

Thus, the following are exempt from providing this report:

• individual entrepreneurs who do not use hired labor in their activities;
• individual entrepreneurs whose registration date is the current year.

Information on the average number of their employees is provided to the territorial office of the tax service before January 20 of the current year - for organizations that have been operating since the previous year, and before the 20th of the next month, which follows the month of registration or reorganization of the enterprise, in accordance with Article 80 of the Tax Code RF.

Example. The company was registered on February 15, 2021. The average headcount is provided as of March 1, 2017. The deadline for submission is any day before March 20, 2021.

The frequency of reporting is once a year.

What are the deadlines for submitting information on the average number of employees in 2021?

Operating companies and entrepreneurs who employ hired labor submit a certificate of average headcount no later than January 22, 2021 (postponed from January 20, because it is Saturday). It is presented to the tax office at the place of residence of the merchant and registration of the legal entity.

There are certain situations when it is necessary to submit the average number of employees on a different date. Let's take a closer look at them.

Who is included in the average headcount and an example of its calculation

The procedure for determining the average number of employees is regulated by the Order of Rosstat dated October 28, 2013, which states that the list of payroll numbers includes all employees hired under employment contracts.

Note! When calculating the average headcount, the duration of the employment contract does not matter at all.

You can learn more about the list of definitions of “inclusion” or “non-inclusion” in the payroll in paragraphs 79 – 81 of the above-mentioned Order.

An example of calculating the average number of employees per month:

An example of calculating the annual average number of employees:

How to count

To determine the weighted average number of employees, you need to take the number of employees for each calendar day. Then the data for the month is summed up and divided by the number of its calendar days. In this case, the resulting total must be rounded to the nearest whole number.

When making calculations regarding holidays and weekends, the number of employees who were on the previous working date is entered.

If the company has only a director, the number “1” is indicated in the form with information about the average headcount.

Please note that the calculation also takes into account employees who are absent due to:

• departure on a business trip;
• being on sick leave;
• vacation (paid or at your own expense);
• remote work;
• when a day of rest is taken for going to work on a holiday or day off.

You should not include information about:

• company owners who do not receive a salary;
• employees undergoing off-the-job training;
• external part-time workers;
• employees on maternity leave;
• persons taken under civil law agreements.

For more information about this, see “Who should be included in the average number of employees for 2021.”

In order to correctly fill out the “Information on average headcount” form, you must also establish the number of persons for each calendar day who work part-time. To do this, use the formula:

Where:

• SSChnz – weighted average of part-time specialists;
• Wm – the number of hours they worked per month;
• Vrd – standard number of working hours in one day according to company standards;
• Dm – number of working days of the month.

At the same time, for persons working part-time, the number of hours of work for days of sickness and vacation is recognized as equal to the number of hours worked for the previous day.

Employees who, due to legal requirements or the initiative of the employer, have a shortened day, are considered to be employed full time.

The last step is to add up the data for full-time and part-time specialists and divide this by 12 months. The resulting number should be rounded to the nearest whole number. It is this indicator that will be contained in the “Information on the average headcount” form submitted to the tax authorities.

Average headcount for 2021 = average headcount indicators for each month of 2021 / Number of months in 2021

Also see “Filling out a report on the average number of employees for 2021: sample” (relevant in 2017).

Report form and ways of submitting it

Reporting on the average number of employees is provided on the form KND 1110018:

Recommendations for filling it out can be found in Letter of the Federal Tax Service No. CHD 6-25/353 dated April 26, 2007.

As for submitting the report, it can be done both in paper form and electronically. If the number of employees exceeds 100 people, then the report is provided only in electronic form. The report in paper format can be provided either in person or by mail, but must include a description of the attachments.

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 submit tax reports in printed form, etc.

At the same time, it is important to comply with the 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.

Also see “Filling out a report on the average number of employees for 2021: sample.”

Responsibility for late submission of a report

If the deadlines for providing information on the average number of employees are violated, penalties in the amount of 200 rubles will be assessed. In addition, an administrative fine is imposed on the head of the organization or other administrative person, the amount of which can vary from 300 rubles. and up to 500 rub.

So, the deadline for submitting the annual report on the average headcount is until January 20 of the current year or until the 20th of the next month, which follows the month of registration or reorganization of the enterprise. For violation of these terms, a fine is provided - 200 rubles, including an administrative fine of 300 - 500 rubles.

Who should take it?

average to the tax authority at the place of registration on time :

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

An important nuance: all legal entities must know and comply with the deadlines for submitting a report on the average headcount, regardless of the presence/absence of employees, since they submit it without fail.

"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 the deadlines for submitting information on the average number of employees for such 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.

Also see “A separate division of an organization: what is it?”

In what cases are they given?

It is not enough to know who should submit information about the number of employees. It is also necessary to correctly determine the deadline for submitting the report on the average number of employees. The need itself may arise in several cases:

• the company has just registered;
• at the end of the calendar year.

Both options have their own deadlines, which legal entities and individuals will have to follow.

Deadlines for new organizations

Only registered companies, almost the first thing, must inform the Federal Tax Service about the number of employees. Therefore, many do not know when information about the average number of employees is submitted. This must be done before the 20th day of the next month following the month in which the company was registered.

You only need to take into account those employees who were hired before the 1st day of the month the report was submitted.

Example . Intrade LLC was registered on October 24, 2021. 2 employees were hired on October 30 and 1 employee on November 3. What is the average headcount until what date should be submitted in such a situation? Only 2 employees need to be taken into account, since they were the only ones hired before November 1st. The report itself must be submitted to the Federal Tax Service at the place of registration of the organization before November 20, 2017.

Deadlines for submitting the annual report

Both new and long-established companies submit an annual report on the SSC. The deadline for submitting information on the average number of employees is the same for them - until January 20 of the next year. You need to display information for the calendar year. That is, the report includes information about employees from January 1 to December 31 of the year under review.

For 2021, information will be accepted by the Federal Tax Service until January 20, 2018. Until this point, you will have to make all the necessary calculations. And the deadline for submitting the report on the average headcount for 2021 expired on January 20, 2021.

Liquidation: until what date should the average number of employees 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 made, but also submit a certain package of documents. When is the average number of people surrendered in such a situation?

The legislation sets a 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 a newly created organization, the deadline for submitting the average headcount is 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, 2021, Guru-M LLC was separated from its composition. At the same time, the first company continued to exist. And the new company hired 13 people. When to submit the average headcount of a newly created organization ?

Decision The management of Guru-M LLC must submit information no later than March 20, 2021. If up to this point the number remains the same, the document indicates - 13.

New companies

In Russia, new enterprises open literally every day. At the same time, both large and small organizations (legal form and size do not matter), registered in January 2021, are not required to submit information for the 2017 year.

It is quite logical that the deadline for submitting the average number of employees for new organizations in this case falls on February 20, 2021 (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 seek to create their own business in order 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.

Calculation of the average headcount for 2017

The Tax Service approved the form for the report on the average headcount back in 2007. The report consists of only one sheet and is quite easy to fill out. The main thing is to use the correct formula to calculate the average headcount. This formula differs in different situations.

As a general rule, the calculation of the average number of employees is carried out in accordance with the “Instructions for filling out statistical reporting”, approved by Rosstat Order No. 428 dated October 28, 2013. Separately, it is necessary to calculate the number of employees who worked full-time or part-time. To do this, you need to use special formulas.

To calculate the value for the year, you need to calculate the number of workers for all months of the reporting year and divide the resulting number by 12. This formula should be used even by those organizations and individual entrepreneurs that were created during 2021 and did not operate for the entire calendar year.

Average number of full-time workers (per month) = Sum of the number of full-time workers for each calendar day of the month / Number of calendar days in the month

However, to make this calculation, you first need to calculate the average number of employees who worked each day of the month. There is also a formula for this developed by Rosstat. First you need to calculate the number of employees who worked full-time and part-time. To do this, you will need to determine the total number of person-days worked per month. This indicator is calculated separately for each employee using the following formula: the total number of hours actually worked divided by the standard working day. In this case, the standard length of the working day itself will depend on the number of working hours per week established in the organization. In particular, with a 40-hour, five-day work week, the working day will be 8 hours, and with a six-day week, it will be 6.67 hours.

Based on these data, the number of those working part-time can be calculated. To calculate those who worked full time, it is necessary to add up the payroll number of employees for each day of the calendar month, from the first to the last, and divide by the number of days in the month.

In this case, it is necessary to take into account which employees are included in the average payroll and which are not. These data are shown in the table:

It is also important to remember that the number of workers on a weekend or holiday will be equal to the number of workers on the previous working day.
If there are several holidays in a row, then the number of employees for each of them is still recognized as equal to this indicator for the last working day before the weekend. The basis for determining the number of employees is daily recording of working hours. It is from this document that the number of employees who showed up for work or were absent is determined.

Separately, it should be noted that if the calculation results in a non-integer number, then it should be rounded according to the general rule. This means that indicators with a value of less than 0.5 units are not taken into account, and indicators equal to 0.5 units or more are rounded to the nearest whole number. External part-time workers and women who are on maternity leave are not included in the payroll for the month.