New form 4-FSS for the 1st quarter of 2021

Example 3. B has a 5-day, 40-hour work week. The payroll consists of 2 people who, on their own initiative, work part-time. So, in December, Lebedeva worked 13 days, 5 hours a day, Sanina - 17 days, 7 hours. In December 2007 there were 21 working days. It is necessary to determine the average number of employees for December. 1. We determine the total number of man-days worked by these individuals (in our case, Lebedeva and Sanina). To do this, divide the total number of man-hours worked in the desired month (December) by the length of the working day. The number of man-hours worked by Lebedeva is 65 man-hours (13 days x 5 hours), and by Sanina - 119 man-hours (17 days.

Are maternity workers included in the average payroll?

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One of the most common questions that arises when preparing data for reporting in the KND form 1110018 is the question of whether maternity workers are included in the average number.

You can answer this question in one word, but this will not provide an understanding of the principle of calculating payroll and average payroll numbers as a whole, so it is simply necessary to thoroughly understand this problem at least once.

Deadlines for submitting Form 4-FSS for the 1st quarter of 2021

The report to the FSS on the new form 4-FSS is submitted to the territorial body of the Fund within the following deadlines:

until April 20, 16 on paper,
until April 25, 16 it is submitted via the Internet as an electronic document using the EPC.

As a rule, the new Form 4-FSS is submitted in the form of an electronic document. However, if the policyholder has an average number of up to 25 insured persons, then it can be submitted in paper form. If the average number of employees is over 25 employees, then reporting to the Fund in Form 4-FSS is sent in the form of an electronic document with the EPC.

Payroll and average payroll

The accounting of hired workers is carried out according to two criteria of number - payroll and average, and in order to understand whether maternity leave is included in the average number, you need to clearly understand the difference between these two accounting positions.

The payroll number is the full composition of employees who, on the day of reporting, are in an employment relationship with the employer:

under an open-ended or fixed-term employment contract;
hired to perform seasonal or one-time work.

In addition to these categories of employees, the payroll also includes the owners of the organization if they actually work in it and receive wages.

Average headcount - calculation of the composition of hired workers actually involved in work. It is calculated based on data from time sheets of employees going to work.

Indicators for the average and payroll numbers may coincide, but in most cases they differ. Moreover, if the accounting data differs, then the payroll number is always greater than the average payroll.

Are maternity leavers included in the payroll?

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Who should be taken into account and where?

You can find out whether maternity leavers are included in the payroll if you understand the fundamental difference between the payroll and average payroll numbers. To do this, you need to understand which employees need to be classified in which group. Thus, the headcount data includes:

employees who actually arrived at the workplace (including those who arrived but did not perform their duties for reasons beyond their control (downtime));
employees on business trips (including foreign ones), if they retain their official salary or wages for this period;
employees absent due to illness (regardless of the type of illness);
employees who have a reduced working day or working week, including those who are paid half the rate;
employees absent for valid reasons specified by the Labor Code (fulfillment of public or state duties).

When calculating the average number of employees of an enterprise, the determination and calculation of the indicator is carried out in proportion to the actual time worked, based on the data specified in the working time sheets.

Based on this, to the question:

are maternity leavers included in the payroll - you should answer “YES”;
Are maternity leavers included in the average payroll - you should answer “NO”.

Accounting nuances

Possible statements that the average number includes maternity workers are incorrect, since their absence from the workplace is based on sick leave for pregnancy and/or childbirth, and in addition, the absence of a maternity leaver at work is marked in the work time sheet with a special symbol (“B” ).

Moreover, we must not forget that, according to current legislation, during maternity leave and child care leave for up to 1 year, 3, and in some cases 6 years, the employee (regardless of whether it is a woman or a man) retains workplace, and they are not excluded from the workforce, so the answer to the question of whether maternity leavers are included in the payroll is clear - yes, maternity leavers are included in the payroll of the enterprise.

In order not to be lost in doubt when preparing reports for KND 1110018 whether maternity leavers are included in the average number of employees or not, it should be remembered that the law establishes a list of employees who are taken into account in the payroll, but are not taken into account when calculating the indicator for the average number of employees:

maternity leavers whose absence is confirmed by a sick leave certificate for pregnancy and childbirth, including adoptive parents who took the child from the maternity hospital;
employees who have been granted parental leave;
employees combining work with distance learning, or passing certification exams at an educational institution, when provided with additional leave without saving their salary;
employees employed externally.

Based on all these provisions and legislative norms, a conclusion should be drawn: persons on maternity leave, as well as on parental leave, are not included in the calculation of the average headcount of an enterprise.

General procedure and formula for calculating the average number of employees

The result of calculations of the average number of employees is entered into a special form P-4 “Information on the number and wages of employees,” which was approved by Rosstat in February last year.

Six months later, some changes were made to this form and certain instructions were drawn up for its completion. The report is mandatory for enterprises from January 2021. The calculation is submitted based on the results of the year, until January 21 of the next period. In case of violation of the deadlines, a fine of 200 rubles is imposed on the company.

The formula for calculating the average number of employees is presented below:

To make the calculation, it is necessary to determine the number of employed employees for the specified period. Each employee is one unit. The calculation takes into account all employees with whom an employment contract has been concluded and who receive a salary.

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Women who are officially employed but are on maternity leave are maternity leavers. This category of employees has the right to take advantage of certain advantages and benefits that the state guarantees to them. First of all, the woman retains her job during maternity leave, and the employer makes all necessary payments.

In this regard, any manager and accountant of an enterprise has a logical question: are women on maternity leave included in the average number of employees of the enterprise? A similar situation arises with external part-time workers – workers who are employed in several companies at once.

list of employees

To calculate this indicator, you must use the following formula: SCH = SCh / KD, where SCh is the payroll number for the month; KD – number of days in the reporting month. As we have already noted, the calculation of the list value includes all days, regardless of whether a holiday or weekend falls on the calculation.

Attention

A report on form P-4 “Information on the number and wages of workers” is submitted by companies to Rosstat. We have given the proper procedure for calculating the average value above; it corresponds to the approved procedure given in Instructions No. 428.

Are employees on maternity leave and external part-time workers included in the general list?

Before answering this question, it should be noted that the calculation of the average number of employees is carried out based on the results of daily accounting of employees hired.

In addition, the payroll must include not only present employees, but also those who are absent, regardless of the reasons. The most important criterion in this case is the presence of this employee on the staff of the enterprise.

Women on maternity leave have the right to resume their work activities after the end of maternity leave. In other words, the woman retains her job and they are not excluded from the staff of the enterprise. Based on these factors, maternity workers and external part-time workers are included in the payroll.

However, there is a separate list of employees who are not included in the average headcount, although they are included in the payroll. These include:

maternity leavers;
external part-time workers;
persons who went on leave to care for an adopted newborn;
employees on maternity leave;

Thus, the question of whether maternity leavers and external part-time workers are included in the average payroll can be answered unequivocally - no. As a rule, the average number of employees is always less than the payroll number. An employee will be counted in the average headcount only after returning to work. Accounting for external part-time workers is maintained separately.

Calculation example

Let's try to calculate the average headcount for an organization using an example.

The following data is known: as of April 8, the company employed 200 people. Since April 8, 12 more people were hired, and after the 15th, 18 employees were fired. One employee went on maternity leave on April 28, and another came back from maternity leave on the 29th.

Let's try to calculate the indicator:

the first 8 days of the NSR is 200 people;
from April 8 to April 15, the NFR was 200 + 12 = 212 people;
from April 15 to April 28, the NCR is 212 – 18 = 194 people;
as of April 28, the NFR is 194 – 1 = 193 people;
as of April 29, 193 + 1 = 194 people;
Let's use the formula and calculate the total NFR = (204* 8+ 212*7 + 194*13 + 193*1 + 194*2) / 30 = (1632+ 1484+2522+193+388)/30 = 6219/30= 207 people.

How long does maternity leave take?

Women who are in a position and have official employment have the right to apply to the head of the enterprise for leave. The state guarantees the provision of maternity leave based on the certificate of incapacity for work received by the employee.

The length of leave can be different and vary depending on a number of circumstances:

70 days before and after the birth of the child;
70 days before and 110 days after the birth of two or more children;
70 and 86 days before and after the birth of the baby if complications arise;
70 and 84 days before and after the birth of children in case of multiple pregnancy.

During pregnancy, the woman is paid funds for the period of incapacity for work on behalf of the employer. Subsequently, the company applies to the Social Insurance Fund and receives compensation for this expense item.

Payment is calculated based on the total number of vacation days, regardless of how many days the woman used before the birth of the child and after this event.

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Duration of maternity leave

Pregnant women who are officially employed have the right to maternity leave. The basis for granting such leave will be a certificate of temporary incapacity for work.

The duration of such leave may vary in different cases:

In a normal pregnancy - one hundred and forty days, half the days before birth and half after;
When more than one child is born – one hundred and eighty days in total, seventy before the birth of the children and one hundred and ten after;
If complications occur during childbirth - one hundred fifty-six days, standard seventy days before birth, and eighty-six days after childbirth.

Headcount

The full list of employees who are included in the payroll contains clause 88 of the Resolution. Let's present it below, but for now we'll suggest you remember a few rules for calculating payroll numbers:

1. The payroll includes all employees who have an employment relationship with the employer. Simply put, those with whom an employment contract (both fixed-term and indefinite) was concluded and who performed permanent, temporary or seasonal work for one day or more.

2. When calculating the indicator, owners of organizations who worked and received wages in their company are taken into account.

3. The list of employees for each calendar month takes into account both those actually working and those absent from the workplace for any reason (for example, sick or absenteeism).

4. The payroll number for each day must coincide with the data in the employees’ working time sheet.

Document fragment. Clause 88 of Rosstat Resolution No. 69 dated November 20, 2006.

Workers who are not included in the payroll are listed in paragraph 89 of the Resolution. There are not many of them, so we advise you to remember them all:

external part-time workers;
performing work under civil contracts;
working under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and are included in the average number of employees;
transferred to work in another organization without pay, as well as sent to work abroad;
those aimed at studying outside of work, receiving a scholarship at the expense of these organizations;
those who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration. Such employees are excluded from the payroll from the first day of absence from work;
owners of the organization who do not receive wages;
lawyers;
military personnel.

Reference. The following categories of employees are counted in the payroll: units for each calendar day:

homeworkers,
internal part-timers,
employees registered in one organization for two, one and a half or less than one rate,
persons hired on a part-time, part-time or half-time basis.

Composition of the calculation of the new form 4-FSS

The content of the reporting on the new Form 4-FSS for the 1st quarter of 2016 remained unchanged - this is also the title page, Section I and Section II:

The composition of Section 1 of the new form 4-FSS for 1 quarter. 2021

The contents of the sections regarding the composition of the tables remained the same:

In Table 1 we fill in the calculations for social insurance, how many contributions have been accrued, what expenses, how much has been paid and the final balance as of the beginning and end of the reporting period.
Table 2 provides a breakdown of expenses incurred, that is, benefits paid.
Table 3 shows the calculation of the base for calculating insurance premiums.
In Table 3.1 we list the names of foreign citizens who are temporarily in the territory of the Russian Federation, for whom contributions are paid at a special rate - 1.8%, instead of 2.9%.
Table 4; 4.1; 4.2; 4.3 – are formed if the policyholder applies a reduced tariff. A separate table is provided for each type of tariff.
Table 5 indicates payments made from funds financed by the federal budget.

Important! Tables 1 and 3 are mandatory and submitted by all employers. Other tables in Section 1 are generated as needed.

Composition of Section 2 of 4-FSS reporting

Tables 6, 7, 10 are subject to mandatory completion and are submitted by all employers. Tables 8, 9 are generated by policyholders as needed.

Important! Title page; Section 1 – Tables 1, 3; Section 2 – Tables 6, 7, 10 are subject to mandatory completion, even for a zero report to the Fund. The remaining tables, in the absence of indicators, remain empty and are not submitted to the Social Insurance Fund.

Average headcount

The very name of the indicator tells us that the average number of employees is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations. Next, we will show all the calculations using examples. But first we draw your attention to an important point. Not all employees on the payroll are included in the average payroll (clause 89 of the Resolution). It will not include:

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

Reference. The following documents will help you calculate the payroll and average headcount:

Order for employment (form N T-1),
Order on transfer of employees to another job (Form N T-5),
Order on granting leave (Form N T-6),
Order to terminate the employment contract (Form N T-8),
Order to send an employee on a business trip (Form N T-9),
Employee personal card (form N T-2),
Timesheet for recording working hours and calculating wages (form N T-12),
Time sheet (form N T-13),
Payroll statement (Form N T-49).

Let's move on to the calculations

The average number of employees per month is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days in the month.

Please note: the calculation takes into account holidays (non-working days) and weekends. The number of employees for these days is equal to the payroll number for the previous working day. Moreover, if weekends or holidays span several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday. This condition is contained in paragraph 87 of the Resolution.

Example 1. LLC “Kadry Plus” employs 25 people under employment contracts. The established work schedule is a 40-hour, five-day work week. The headcount as of November 30 was 25 people.

From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave.

On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.

From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him.

On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a probationary period of two months.

On December 24, driver Gorbachev submitted his resignation and did not return to work the next day.

It is necessary to calculate the average number of employees for December.

Weekends and holidays in December were the 1st, 2nd, 8th, 9th, 15th, 16th, 22nd, 23rd, 30th, 31st. Therefore, on these days the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.

Of the workers listed above, the December payroll will include:

Ivanov - from December 1 to December 31,
Petrova - from December 1 to December 31,
Sidorov - from December 10 to 31,
Alekseeva - from December 18 to 31,
Bortyakova - from December 19 to 31,
Vikulov - from December 20 to 31,
Gorbachev - from December 1 to December 24.

Petrov’s accountant is not taken into account in the average headcount (from December 5). And student Kuznetsov is not included in the payroll at all, since he does not hold any position in the company.

For clarity, let’s draw up a table that defines the payroll for December 2007:

The number of employees of LLC "Kadry Plus" in December 2007

Headcount, people.

Of these, they are not included in the average headcount, people.

Included in the average headcount, people. (gr. 2 - gr. 3)

The list of employees of the enterprise includes...

In our case, it will be equal to 8 hours (40 hours: 5 hours). The total number of person-days will be 23 person-days. ((65 person-hours + 119 person-hours): 8 hours). 2. The next step is to calculate the average number of part-time workers per month in terms of full employment. To do this, divide the result by the number of working days in the month (there are 21 in December).

We get 1.1 people. (23 person-days: 21 days). 3. To determine the average number of employees for a month, add the previous indicator and the average number of other employees. That is, it is necessary to keep separate records of such employees.

In our case, the company has only 2 part-time employees, so the average headcount for December will be 1.1 people. In whole units - 1 person.