The average number of 2012 is necessary to calculate the number of employees with the subsequent obligation to submit reports in electronic or paper form and to obtain or confirm the right to use PSN, UTII or STS in 2013. These data are submitted to the tax authority no later than January 20 of each year in the form of statistical reporting “Information on the average number of employees for the previous calendar year” according to KND 1110018. A penalty in the amount of 200 r is imposed on the organization for failure to provide information within the time period established by law
remove it.
To the question: “How to calculate the average number of employees?” - The decision of the Federal State Statistics Service dated April 18, 2007 No. 34 as amended by October 3, 2008 will help. This is where the formula for identifying the necessary data is made easier for your task. So, the average number of employees is the result of dividing the calculated number of employees for the required period by the amount of calendar days. Data should be obtained for each day of the year and divided by 365 or 366 days, depending on the days of the year, not including the following employees:
- external part-timers;
- GPA workers;
- employees called up for military service;
- seconded workers;
- women on maternity leave.
Those who work part-time must be counted according to hours worked. If the owners of the organization do not receive wages, they will not be taken into account
when counting.
How to calculate the average number of employees according to documents? To do this, you need to take the time sheet, labor contracts, orders for transferring to another position, orders for business trips and orders for granting leave. Identify the total number minus the above categories of employees and divide by the calendar days of the year or month.
Many individual entrepreneurs without hired employees are asked a controversial question about how to calculate the average number of employees. There is no exact answer to this question. Someone says that it is necessary to write 1, someone - 0. But there is one caveat: most forms with an indicator of 0 do not pass verification on the IFTS server, therefore it is better to determine the number of employees equal to 1. In the future there will be less complaints from the IFTS and there will be no penalty due to the late submission of the reporting form.
Some organizations prefer to count workers monthly, so as not to review a large stack of documents at the end of the year. It is necessary to determine the headcount and divide by the number of calendar days of each month. At the end of the year, the days received are simply summed up, a report form is filled out. There is a plus to this calculation approach. If the organization will be liquidated during the calendar year, it will be easier to obtain data for reporting on the number of employees. And how to calculate the average number of individuals? Note that they are not required to submit this form to the tax authority upon liquidation. As you can see, all ingenious is really simple.