Headcount - what is it? The headcount of employees. Payroll calculation

The calculation of the payroll number of employees is one of the important reports that is submitted to government bodies. This is compiling statistics, keeping records, and the like, often not very clear to the average person. In any case, it is necessary to comply with the requirements of laws, otherwise there will be problems with it. It should be remembered that not only the fact of submitting the document is important, but also the correctness of its completion, timeliness, reflection of all changes and strict compliance with established standards.

Definition

The headcount is the number of all workers in a particular organization. This includes everyone, including those who work in different departments, other structural units, perform their work at home, are accepted only for a certain time (season), and so on. Absolutely all are indicated as integers. For example, even the person who works only for one season, and not the whole year, the payroll number of the enterprise will be considered as a unit, and not in the form of 0.25. The exception is those categories of employees who combine work, do not have an employment contract, or groups of people working on the basis of a civil contract.

Basic provisions

The payroll number of workers is compiled by absolutely any enterprise that has its own balance sheet. It should also explicitly relate to legal entities. All information about the various divisions, teams, laboratories and similar structures that are part of the company are also submitted on the same principles. It must be remembered that even if in fact the department is not part of the company, but formally refers to it, it is obliged to appear in the general report. The exception is those units that have their own balance. Here, at the request of the main structure, they can both provide the necessary information to the central office, and transfer it independently to the territorial statistical authorities.

The reporting process is broken down by time. There are monthly, quarterly and annual varieties. In each of them, one should strictly adhere to the rule that the period of time begins on the very first day of the period (even if it is a day off, holiday, and so on) and also ends on the last date. For example, in the context of the year it will be from January 1 to December 31 without any exceptions. It is necessary to strictly adhere to the deadlines for submitting documents, as otherwise an error may appear and a fine will be imposed.

Responsibility

As in the situation with absolutely any report that is sent to government bodies, when compiling this document, you should always take into account the responsibility of key company figures. This is a common practice aimed at maximizing the accuracy of the information provided in the report. So, the main culprits in the event of a discrepancy are the chief accountant and the head of the department (structure, unit, and so on). The headcount compiled by the employee is, of course, an important document, and it should be double-checked by responsible persons.

Report Requirements

Without fail, a document for submission to state bodies must be drawn up in a strictly established form. There are a huge number of varieties, and for each individual situation you can choose the perfect one. Only in this way will it be possible to accurately and correctly calculate the number of employees on a payroll. It is simply necessary for document management in the manner prescribed by law. It should be remembered that any notes in the time sheet are allowed to be carried out solely on the basis of the original documents. For example, if an employee is ill, you cannot make changes without a sick leave or using a copy of it.

Another important element that is not known to everyone, but can very significantly affect the final figures in the report, is the transfer of departments or employees between companies. In such a situation, you should remove the person (or unit) from the document only in the next period. Application is made in a similar way. The next point, which also deserves attention, is a mistake. If it was admitted and detected in a timely manner, it will be necessary to make changes to the report in which the problem arose, and to all subsequent ones, which included figures from the wrong document.

Headcount

This category includes absolutely all employees, regardless of how long they were hired, even if this period of time is only one day. Correctly composed number of payroll is the key to successful reporting without problems and errors. It is necessary to take into account those workers who, for whatever reason, are not present at the enterprise for a certain period of time.

Given the number of people who are required to be included in the report, and those who are not indicated in it, it is easier to list the latter. So, everyone who is not a state should not appear in the document, working part-time or in accordance with a specific contract that this individual has concluded with a particular state organization. Employees who actually belong to this company, but currently work for another company, provided that they do not receive salaries in the main place, are also not taken into account.

Separately, it should be said about students. The headcount is a document about those who are currently working, but not about those who are undergoing training. That is, all potential employees who, at the time of writing the report, are trained, have probation, or otherwise receive the necessary experience, are not included in the report. As soon as they are fully and officially hired, only then a mark about them will appear in the corresponding document. And the last group of people that does not need to be reflected in the report are those who quit. No matter how it happened, from the date of termination of work, the former employee is automatically removed from the list.

Average number

This indicator is slightly different from all of the above. The average payroll number of employees is used in order to calculate labor productivity, average wages, staff turnover, constancy, turnover ratio and the like. It is not possible to do all this with standard numbers, as it is taken for a specific date. In this case, the calculation is made for a certain period.

Next, consider how the average payroll is determined. The formula here is relatively simple, but it needs to be understood. So, the first thing you need is to correctly determine the number of days. There will be 30 or 31, depending on the month (in the February version - 29 or 28). Be sure to include in the calculation of any holidays and weekends. Now we take the number of employees and divide it by the number obtained in the previous paragraph. It is important to consider that the number of employees on weekends will be identical to the same number as the previous working day. For example, on Friday there were 30 employees. As a calculation for Saturday, you also need to take the same 30 people. A similar situation will occur if there are 2 days off or more. That is, on Sunday there will also be 30 workers. It is very important to choose correctly all those employees who are included in this list, since they differ from what the usual payroll number requires. This requires special attention, because at this stage, most of the errors occur.

Average staff

Such employees who are on maternity leave or parental leave are not included in the list. Extra leave to care for the baby is also not taken into account. If the employee was sent to the construction, installation, commissioning or harvesting operations, regardless of whether he is paid for it at the main duty station, he should not be included in this list either. It should be remembered that it must be included in the list to the company where it was sent. Another category of workers, who also should not appear on the list, are invalids of the Second World War. Separately, it should be said about those employees who do not work full time. They need to be calculated precisely by the time that was actually worked out. But those who work in full, but at the same time fulfill their duties at home, still fit in as full units.

In an even more original way, the number of employees who work under an agreement with the state is calculated. In such a situation, it is important to accurately and correctly determine what their average payroll numbers will be. The formula in this case will be as follows: FZ / SZP = SSH. Where SZP is the average salary of one employee. Federal Law - the wage fund of all persons employed under an agreement with state bodies. And SSV - the average number. That is, if in general all such employees received 100,000 rubles, and the salary of one employee is 20,000 rubles, then the number will be 100,000 / 20,000 = 5. And it doesn’t matter that they actually worked 10 or 2.

Categories

All company employees are divided into two main groups by type of employment. This is another important parameter that is required in order to correctly calculate the headcount. One category is workers and another is employees. The former are many times more than the latter. So it makes sense to specify those who are fewer, and all the rest will automatically fall into the category of workers. So, employees are all managers (both the whole enterprise, and its individual divisions). It also includes chief accountants, engineers, economists, editors, researchers, electricians, and so on. These are persons falling under the category 1 code (all employees are also further divided into 3 groups by codes). Ordinary engineers, accountants, mechanics, technicians and so on already go under code 2, and secretaries, timekeepers, accountants and the like are in category 3. All these data are needed so that the payroll number of the enterprise employees is correctly drawn up. This is not such an important element, however, if filled incorrectly, it will also be considered an error.

Clearance and Dismissal

In addition to all other parameters, the report implies separation by the indicators of arrival and departure. That is, hiring and leaving her. At the same time, they are taken into account in slightly different ways. If the arrival is signed by the source where the new employee came from, then the departure is determined by the type of dismissal. Only by clearly understanding the moment, you can correctly draw up a report and determine the number of employees on a payroll. This may seem rather complicated, but for simplicity of perception, we give a conditional table below.

You need to understand that there are certain exceptions that should also be taken into account. Without them, the correct payroll will not work. This, in turn, can lead to errors, fines and so on. So, all persons who were previously employed in non-core activities, and then transferred to the main one, are not included in this list as new arrivals. But those who used to be employees, and then became workers, are indicated in a separate column. A similar situation is with the decline. In addition, it must be borne in mind that all absenteeism, even of an employee who has not yet been dismissed, is also indicated in a special paragraph.

Recruitment and payroll numbers

These indicators are quite different from each other. It is important not to confuse them and use only the correct indicators in the calculation. So, the payroll number of employees is, as mentioned above, the number of employees employed in certain areas of the company for a certain period. There are exceptions that are not included here, but there are not many. But by the explicit number means the number of workers who are required to be present in their place daily, over the corresponding period of time. Naturally, excluding weekends or holidays. That is, if there can be 100 employees by the payroll number, then there will be only 20 by the obvious number, since all the rest can work at home, be attracted for a certain time or for a part-time day, and so on.

Summary

All of the above will help to compile a statistical report as correctly and efficiently as possible. As a rule, in most enterprises, all processes have been worked out for a long time, and the movements of workers, which could cause difficulties in preparing the document, are also familiar. In any case, if there is a contentious issue or a situation arises that has not been encountered before, it is best to study the problem in advance and clarify the data than to make a mistake.