Such a concept as the payroll is most often found in the preparation of reports. In fact, the enterprise itself does not really need such data, because there is always the opportunity to raise information from time sheets and clarify controversial issues. But for statistics agencies, all this is extremely important. Based on data received from all enterprises in a region or country, it is possible to make further development forecasts with varying degrees of probability. In addition, it helps to identify problems in the economy, keep statistics of the officially working population, and so on.
In general, the report plays an important role, and that is why quite serious requirements are made to its completion, correctness of data, compliance with all standards and requirements. For example, if you miss the deadline for the payroll, there is a high probability that the company will have to pay a fine. The same is true in case of entering incorrect data, only in such a situation not only one document will have to be corrected, but also all subsequent ones, in which the numbers from the incorrect report were used. In general, it is better to treat the problem as responsibly as possible.
The headcount of the organization
This concept refers to the number of employees of a company. It must be remembered that all data can be indicated exclusively by integers, fractions and the like are not allowed. The list includes almost all categories of employees, including those who work at home, are hired for one season, and so on. There are also certain exceptions that will be discussed in more detail below. In any case, the payroll number is calculated quite simply, you just need to take all the employees who are officially in one way or another on the staff at the date of the report, and exclude those who do not fall into this category. For example, there is an enterprise that employs 100 people. Of these, 10 work at home, another 20 are seasonal employees, and 5 people do not have a contract at all. The total number for the report will be 95 people. All homeworkers and temporary workers will be included in the report, but people without employment contracts will no longer be here.
Who enters it
The headcount includes all employees, even along with those who work only one day or quit tomorrow. But it is necessary to exclude from the list of employees who in no way appear on the staff of the enterprise, as well as persons fulfilling their duties in accordance with the contract that was concluded with government bodies. You also need to remove employees working part-time. They are accounted for at the enterprise, which is considered to be the main for them. For example, if a person initially applied for work in company “A”, and after that decided to also perform certain functions at enterprise “B”, then he will be taken into account only in “A”. In addition, in some cases, there are employees who are listed in one place, but actually work in another. If at the same time they do not receive wages at the main job, then they also should not be taken into account. Persons undergoing internships, receiving a second education, attending continuing education courses and so on, if they are on unpaid leave, are also not included in the list. Well, and the last - everyone who quit does not take into account.
And now let's look at a simple example of how to calculate the list number, taking into account all of the above. The formula will be something like this: MF = OS + ND + SS - DB - DG - SV - U - HC. Where MF is the headcount, OS is ordinary employees, ND is homeworkers, SS are seasonal employees, DBs are non-contractual employees, DGs are fulfilling obligations under the contract with the state, STs are combining, U are students, and HCs are dismissed. That is, a total of 100 people work at the proposed enterprise. Of these, homeworkers - 10. Seasonal employees - 5. Workers without a contract in general - 1. Those who have concluded an agreement with the state - 5. Combining - 3. Learn at the moment - 2. Retired - 1. Total number of payroll will be calculated so: 10 + 5 is the number of homeworkers and seasonal workers. It turns out 15. 1 + 5 + 3 + 2 + 1 = 12 - this is the number of those who are not taken into account. So, based on 100 people, we get 100 - 12 = 88 people. Of these, we do not calculate the first two categories, since they are on the list.
What is the difference between the average payroll
Unlike the standard version, the average version of the list of employees is already more difficult to understand. But due to the fact that it is used to determine the average salary, turnover ratio, turnover, labor productivity and the like indicators, it even means more. From the point of view of the rules, the punishment for errors is the same in both cases, but it is much easier to allow them when the average number of the payroll is calculated. The main difference is the period for which accounting is performed. So, if in the first case a specific date is indicated, then in the variant with averaged indicators, the specific period plays the main role. Usually they take a term from the first day of the month to the last day, regardless of the number of days off, holidays, and so on.
Accounting for employees while the enterprise is not working is quite simple: you should take the last business day preceding weekends or holidays and indicate the quantity in accordance with it. For example, a holiday falls on Monday. Prior to this, there are two days off - Saturday and Sunday. For all these three days, the calculation is carried out as for Friday - the previous working day.
But this is only part of the problem. It is much more difficult to deal with those who should be included in this list and who should not. In contrast to how the usual abundance is calculated, its average variation has a lot more features.
Composition
As in a simple variation, there is a certain number of workers who are not required to appear in the general list. So, if a woman is on maternity leave or has taken leave to adopt a baby, then she is not on the list. The situation is similar when a person is caring for a child. These are the most common problems that cause the most errors.
Among other things, the organization should not include people who are engaged in agricultural work or engaged in the adjustment of equipment, erecting structures or performing any similar actions in another company, in the average payroll number. At the same time, it does not matter where and how they get their wages. Particular attention should be paid to the company for the benefit of which such an employee works. It is she who is obliged to include it in the list, since a person cannot just disappear.
As in a situation with a simple number of people, people studying at the time of writing the report (or, more precisely, studying during the period for which this document is drawn up) should not be included in the list. But here you need to understand whether they receive a salary for this training or not. If you receive, then you still need to include them. For example, a certain employee was sent from the enterprise to receive a second higher education. For the period of study leave, the company continues to pay him money, as it understands that the more qualified a specialist becomes, the more benefit he will bring. Such a person is included in the list. And if a person decided to receive this education on his own initiative and the company does not need the knowledge that he will have, then he will not be paid. And to include in the list too.
The last of the groups, which will also never appear on the list, are veterans of the Great Patriotic War. But all this was also quite simple. More interesting. There are groups of workers that are included in the list, but not completely. First of all, they include citizens who perform their functions part-time. They should be considered in the list in proportion to the hours worked. That is, the number of hours for the specified period when such a person was engaged in work is taken. Then they are divided by the average time. For example, in a month a person worked for 80 hours. Divide by the length of the working day - 8 hours and get 10 days of work. It should be remembered that homeworkers are still accounted for in full. They can work less and more, but they will fulfill their plan anyway.
Payment
The most difficult thing is to determine exactly how to take into account all the workers who perform their functions in accordance with the agreement that they have concluded with state bodies. Here you need to understand not the number of such employees, but their salary. You can determine the payroll number of an average sample by calculating the average salary of an ordinary person in a company engaged in similar activities. Next, you should take the entire amount that a group of persons with state contracts receives in a month, and divide the latter into the first. For example, there are 10 people who received 100 thousand rubles per month of work. The average salary in the same area is 20 thousand rubles. Divide 100 by 20, get 5. That is how many people need to be indicated in the report. Attention! Not 10, namely 5!
Categorization
The next important item in the report is categories. There are essentially two of them - workers and employees. But the employees, in turn, are divided into three more subgroups. In principle, the difference is not fundamental and is needed only for the report, but still. Due to the fact that employees as such are easier to describe and understand who exactly should be included here, we will focus on them. By default, all who are not employees are workers.
So, the third subgroup includes clerks, secretaries, accountants, and the like. The second consists of engineers, accountants, economists, and so on. And the first subgroup is the management team. Chief accountant, head of an enterprise, department or structural unit, chief economist and so on. It is logical that the transition from one group to another can be made quite freely, the main thing is that the employee's qualifications are enough. In some cases, workers receive significantly more employees, so this division also has practically no effect on wages.
Report Information
There is a strict form by which the accounting of the payroll number is required. Any discrepancies with it are unacceptable. In addition, all the data entered in the report must be confirmed by something: orders, sick leave, applications for leave, and so on. Moreover, you can take only the originals, as otherwise an error is possible, which threatens with a fine.
Separately, it is necessary to take into account the opportunity that mainly happens in large enterprises — reorganization, creation or dissolution of departments. In this situation, all changes made should not appear immediately in the report, but in the next period.
Another important point is errors. It is clear that all people can do them. The main thing is to report this in time and fix the problem. But here it is in the interests of the enterprise to timely detect such a fact, because if the error is found after a long time, then absolutely all the documentation will have to be corrected. That is, everything that has been done since the preparation of the wrong report.
Responsibility for drafting
The number of payrolls can be made up by both the management team and ordinary, ordinary employees. It is important to remember that the head of a department / division / enterprise and the chief accountant remain responsible for it. Later, after they were punished by state authorities, they can independently fine the offending employee. But he does not bear direct responsibility.
Features of arrival and departure
Separately, it should be said about the features of accounting for employment and dismissal. These are the variables that characterize the staffing . The headcount, in turn, also takes into account all of these parameters. There is even a whole division into groups that are entered in different points. So, if a person arrives in an organization, then the fundamental factor is where he came from. Allocate those people who were arranged by distribution from an educational institution, transferred from another organization, got into the state by organized recruitment, or were chosen by the enterprise on their own (that is, the majority). Dismissal, or departure, is also divided into categories. There is the option of transferring to another organization, expiration of the contract, retirement, sending to the army or to study, dismissal at the request of an employee or absenteeism.
Brief summary
In general, all calculations and a common understanding of the problem are not particularly difficult. The main thing is to understand all the features, to understand who and when you need and can be taken into account, and who - not, and so on. In the vast majority of cases, enterprises operate in the same mode, and all possible situations either occur continuously, or have already been, and the system has been worked out. It will just be necessary to get used to a certain list of problems.