One of the first reports of the past year for entrepreneurs is the report “Average number of employees”, the deadline for which is January 20 of the current year (according to current documents). These statements are a sample form on one sheet of paper. And as the letter of the law says, entrepreneurs who do not have other employees are still required to submit this report for the past year. Although many are trying to challenge this fact, based on the concept of who the employee is. But, unfortunately, the tax has its own point of view on this matter, and it is simply impossible to argue it.
The deadline for the average number of employees is clearly stated in the laws, and various administrative sanctions and fines may follow for the late submission of this report. According to the law, failure to provide data at all (or if the deadline for submitting the average headcount was not met) threatens the head of the enterprise with a fine of up to 500 rubles (it can also be imposed on accountants). Plus, the enterprise or organization itself can also be fined - albeit for a modest amount of 200 rubles, but still it is rather unpleasant.
If you look, then in the report you need to enter simple data: TIN of the entrepreneur; to which structure of the tax inspection (body) do you submit this report; the tax structure code and then the average number indicator itself. If there are no workers besides you, then in the report you only indicate yourself. The date on which you compile the report is usually the first of January of the current year.
The deadline for the average number of employees may be disrupted for entrepreneurs who have more than one employee. Since in this case it is necessary to calculate this indicator. And if during the reporting year the average number was not taken into account on a monthly basis, then at the end of the year it is quite difficult and time-consuming to calculate (especially if you start preparing the report on the last day, as often happens). Since you have to raise statistics for employees for the entire reporting year - for every day. If the entrepreneur has already come across this report, then surely he calculates this indicator every month. And at the end of the year, then simply adds up the monthly indicators for the whole year and divides them by 12, thus, with a simple arithmetic operation, finds the figure necessary for the report. In this case, the deadline for the average headcount is very simple (you can even turn it in ahead of schedule), and this report will not cause any difficulty for an individual entrepreneur, even if he has several employees.
As for the calculations for the month, the average number is also calculated by simple mathematical operations. For this, it is necessary to summarize the number of employees on the list for each day, and then divide this figure by the number of calendar, rather than working days (for the reporting month). But there is one caveat. Indeed, in the month there are both working days and weekends (holidays). In this regard, on such days, the payroll number of employees is taken equal to the number of employees on the previous working day.
When calculating the headcount, as a rule, both employees who actually work and those who for objective reasons are absent from work are taken into account. More details about which categories of employees and employees are taken into account and which are not, can be found in the explanatory documents of tax legislation. We will not indicate specific documents, since in each CIS country the requirements are different. For the Russian Federation, the main document that governs the calculation and submission of the average number for individual entrepreneurs is the Tax Code of the Russian Federation.
In connection with the foregoing, the deadline for the average number of employees should be known to every entrepreneur. And to prepare for the delivery of these statistical facts is necessary in advance.