The number of people employed in the country's economy is the aggregate of workers in enterprises of all forms of ownership. When calculating this indicator, it is important to prevent re-costing, as many people work for several organizations at once. Reception and disposal of employees are made out by order of the director. In accounting, there should also be a calculation of the average number of employees (for 2014, for example). These data are submitted when filling out the PBC - 1 and 4-FSS forms.
The concept
In order to characterize the labor potential of the organization, a system of indicators is used. The headcount is the number of employees on a certain date, taking into account the movement of personnel, that is, accepted and retired. It includes all employees of the enterprise, including those who are hired. The apparent number refers to the number of people who arrived on a particular day, including those who were on business trips. Another indicator is handed over to the statistical authorities. The average number of employees is the number of employees for the period on average in the organization. It can be calculated for any period. Read more about how to calculate the average number of employees for a year, read further in this article.
Statistics
Calculation of the average number of employees for a year should be provided by all individual entrepreneurs and organizations for which employees have been registered for the previous 12 calendar months. New institutions need to submit a report 2 times: after creation and at the end of the year. Individual entrepreneurs have been exempted from this obligation since 2014. Many organizations use different programs to collect information.
The calculation of the average number of employees is served:
- according to the results of the year, no later than January 21 (for existing organizations);
- no later than the twentieth day after the month in which the organization was created;
- on the day of the official closure of the enterprise.
For violation of the deadlines, a fine of 200 rubles must be paid. Administrative penalties may also be imposed on the chief accountant or manager in the range of 300-500 rubles. There is no penalty for transferring incorrect data. After paying the money, the report will still have to be submitted.
To whom and when to take
The calculation of the average number of employees (for 2014, for example) is submitted to the tax office at the place of residence or registration. Information can be transmitted:
- In paper form, having compiled 2 copies of the form: the first will remain in tax, the second will be returned.
- By mail, issuing a registered letter with a list of attachments. The date indicated on the receipt will be considered the moment the report was submitted.
- In electronic form on the Internet.
How to calculate the average number of employees for the year
- It is necessary to determine the number of employed people for each day in the organization.
- You need to calculate the number of employees per month.
- The number of employed persons for a quarter, half a year, nine months and a year should be determined.
The formula for calculating the average number of employees for the year
Each employee is a unit. The calculation includes hired employees who work under the contract and fulfill the duties of one day or more, as well as those who receive wages in the organization.
The formula for calculating the average number of employees for a year includes persons:
- actually appeared at work and absent;
- who were on business trips, provided that they retain their salary, including those who are abroad;
- absent due to temporary disability, in connection with the performance of public duties;
- working not a whole working day or half of the salary;
- persons on probation;
- homeworkers - people who work outside offices;
- employees sent to educational institutions for the purpose of advanced training, if they remain in salary;
- students working in the period of practice;
- who are on annual leave;
- persons having a day off according to the work schedule;
- received rest for work on holidays;
- women on maternity leave or in connection with adoption;
- accepted to replace absent employees;
- participating in strikes;
- foreign citizens - employees of the enterprise;
- persons under investigation;
- internal part-timers.
The formula for calculating the average number of employees for a year does not include:
- external part-timers;
- people hired to work under contracts with state organizations in order to provide labor;
- persons with whom a contract for vocational training is concluded with the payment of benefits;
- employees who have stopped work;
- persons sent to work abroad;
- owners of the organization who do not receive a salary;
- members of a cooperative;
- lawyers;
- military personnel.
The number of employees of the payroll for the weekend / holiday is taken equal to that of the previous working day.
Number of employees per month
This list does not include:
- women on maternity leave;
- employees who are absent due to the adoption of a child;
- persons who were on leave to care for the baby for one and a half or three years;
- learning staff.
The average number of employees per month (PSA) is calculated by summing the number of employees for each calendar day. The result should be divided by 30 or 31.
Task
As of March 1, there were 204 people in the organization on payroll, another 14 people were accepted on the 6th, four employees were laid off on the 16th, and nine people were accepted on the 29th. We calculate the NER.
The first 5 days, 204 people worked.
The next 10 days: 204 + 14 = 218 people.
From 16 to 29, 13 days have passed. During this time, the number has changed to: 218 - 4 = 214 people.
The last 3 days of the month worked: 214 + 9 = 223 people.
Substitute this data in the formula.
CPR = (204 x 5 + 218 x 10 + 214 x 13 + 223 x 3): 31 = 6651: 31 = 214 people.
Similarly, you can calculate the average number of employees for a year, quarter, six or nine months.
Features
Persons attracted under contracts with state organizations with the aim of providing labor are taken into account in calculations only on the days of appearance. The calculation of the average number of part-time workers is as follows:
1. The number of man-days is determined by dividing the hours of actual work by the duration of the day, for example: 40 hours a week — 8 hours a day (with a 5-day week) or 6.66 hours (with a 6-day working week).
2. Determined by the SDR that are in their places a full day, by dividing the hours by the number of days of employment. Diseases, holidays, absenteeism are included in the hours of the previous day. Persons to whom a shorter working day is established by law are recorded as whole units.
The payroll includes all employees (permanent, seasonal or temporary) who have a corresponding entry in the work book. A person can be on the list at only one enterprise.
External part-time workers include persons who are registered in another organization, but who perform work under the contract at this enterprise, are issued for no more than 0.5 rates with a duration of 4 hours a day. Internal part-timers perform duties in their free time at another organization. The second category is taken into account in the current enterprise in proportion to the time spent.
Persons who work under contracts can work in several organizations in the same reporting period. They are recorded as full time employees. To avoid re-counting, such citizens are categorized as the total number of employees.
Example
The company has had such a number of employees for six months:
- January - 215;
- February - 221;
- March - 215;
- April - 235;
- May - 228;
- June - 224 people
SCR for I, II quarter is:
NWR for the first quarter = (215 x 2 + 221): 3 = 217 people.
SRR for the second quarter = (235 + 228 + 224): 3 = 229 people.
Part time
How to calculate the average number of employees for a year if they work at half the rate? First, you should determine the number of employees in a month by dividing the amount of the payroll for the entire period, including weekends and holidays, by the total number of working days.
In March, 5 persons were employed part time in the organization:
- 2 employees worked for 4 hours for 10 days. They are accounted for as 0.5 units;
- 3 people worked for 2 hours 20, 7 and 5 days, respectively. They are counted as 0.25 people (2 \ 8).
The average number of such employees was:
(0.5 x 10 x 2 + 0.25 x 20 + 0.25 x 7 + 0.25 x 5): 20 working days in a month = 0.9 people.
This figure will be used in further calculations.
Quarterly and longer data
The number of employees for three months is determined by summing up the data for the previous 90 days and dividing the amount by 3.
Example
In January, the organization employed 494 people, in February - 498 people, in March - 502 people. CPR = (494 + 498 + 502): 3 = 498 people.
If the company worked in an incomplete quarter, then the calculation is made by summing up the data for months and dividing the amount by 3. The formula for calculating the average number of employees for a year looks similar. Data for all worked months is summarized, and the result is divided by 12. Here's how to calculate the average number of employees for a year for the IFTS.
Example
We leave the conditions of the problem of the previous example. For six months, the NER can be calculated in two ways: based on monthly and quarterly data.
CPR 1 option = (215 + 221 + 215 + 235 + 228 + 224): 6 = 223 people.
CPR 2 option = (217 + 229): 2 = 223 people.
Similarly, the average number of employees for the year is calculated.
Example of cost estimate for HRD in newly created organizations
The company worked for an incomplete period. The organization was founded on November 26th. On this day, 150 people worked on it. Three days before the end of the month, another 15 employees were hired. The total number of people in December was 168 people. How to calculate the average number of employees per year?
CPR for November = (150 x 3 + 165 x 2): 30 = 26 people.
CPR for 4 square meters. = (26 + 168): 3 = 64.6 people
SRR for the year = (26 + 168): 12 = 16.17 people.
Here's how to calculate the average number of employees per year.
The company, which operated for more than one month, employed 17 people in terms of the year. These workers could be part of other enterprises the rest of the time. There they are also taken into account in proportion to the operating time. It does not matter how many enterprises a person worked in a year. It is taken into account as a whole unit only if it worked all 12 calendar months. The calculation is always proportional. If a person worked for 4 months, then when calculating he will be taken into account as 4/12 = 0.33.
Task
The LLC has a 40-hour, 5-day week. From January to November, 15 people worked; in December, four people were fired. In September and October, part-time contracts were concluded with 5 employees, according to which they worked 4 hours a day. During the year, 3 part-time workers worked at the enterprise, which are registered in another company. How to calculate the average number of employees for the year? Formula:
(SRR Jan + ... + SRR Dec): 12
Since part-time workers are not taken into account in the calculation, from January to November the total number of employees was 15 people, in December - 11. We count the number of people who were not at the company all the time. In September and October there were 22 working days:
(4 hours x 5 employees x 22 days): 8 hours: 22 days = 2.5 people
The average total number for September and October was: 15 + 2.5 = 17.5 people.
Substitute these values in the formula:
SRR for the year = (15 x 9 + 17.5 x 2 + 11): 12 = 181: 12 = 15 people.
Conclusion
In order to account for labor personnel in the enterprise, as well as the formation of statistical data, the average number is calculated. It represents the number of people who work in the organization for a certain period. First, the value of the indicator for the day is considered, then for a longer period. The calculation features of each digit are different, but the general rule is one: when calculating, you can not allow double counting. One and the same person can work simultaneously in several structures. Therefore, external part-time workers, dismissed, military personnel and other persons are not considered in the payroll of the organization. The data calculated for a shorter period (day, month) are used to calculate the indicator for a longer period (six months, a year).