The organizations employ employees of the main structure, persons arranged under civil contracts, part-time workers. During the delivery of statistical reporting, the accountant needs to calculate the average number of employees of the enterprise (RMS) and separately display all categories of employed persons. Read more about how to do this.
Why is it necessary
The calculation of the average number of employees is carried out in situations where it is necessary to determine:
Does the company have the right to "simplification" | On a simplified taxation system are firms whose RFI is not more than 100 people. |
Should the organization switch to a general tax regime | If during the reporting period the RMS exceeded 100 people, the enterprise does not have the right to use the "simplification" |
Single tax payable | The amount of tax is calculated by multiplying the basic profitability by the average cost and ratios |
How to fill out form No. P-4 | In section 2 of the form, the RFI is indicated |
Does the company relate to small businesses | One indicator is the number of workers |
Do not confuse this indicator with the average number. It is calculated:
- when filling out the annual statistical form;
- when submitting tax returns;
- in cases when the company is exempted from the payment of UST with amounts not exceeding one hundred thousand rubles during the current period;
- when applying special tax rates to organizations that carry out activities in the field of IT;
- when calculating the profit share of separate divisions, individual representative offices;
- when clarifying the right to use the simplified tax system;
- in case of exemption from property tax;
- when filling out form No. 4 โFSS sheetโ;
- when filling out a report on voluntary contributions of certain categories of policyholders.
External part-timers
How to calculate the average number of workers who work part-time? There are two methods: direct and simplified calculation. As part of the first, the total number of work days is determined by dividing the number of hours in a month by the length of the day. The last indicator depends on the length of the week. The monthly average cost of living is the quotient of the number of days worked and the number of people employed.
When using the simplified calculation scheme, the working time of part-timers is divided by the length of the day. Then the obtained value is multiplied by the number of days in the month. The final result is divided by the number of work days in the period.
Minor employees, persons with disabilities ะ and ะะ gr. do not apply to part-time workers, as they are legally provided for a part-time job. The number of such employed persons is taken into account in the basic composition. The calculation of the average number of employees, examples of which will be presented below, does not include time off, downtime, illness, participation in strikes, including through the fault of others.
Ivanov worked in the organization for 20 days for 4 hours, Petrov for 18 days for 5 hours, Sidorov for 21 days for 4.5 hours. In the reporting period, there were 20 working days. The average number of temporary employees is:
- direct score: [(20 x 4 + 18 x 5 + 21 x 4.5): 8]: 20 = 1.65 people;
- simplified scheme: (4: 8) x 20 + (5: 8) x 18 + (4.5: 8) x 21 = 1.65 people.
Example 1
The company employs 4 external part-time workers. Data on employed persons are presented in the table below. The working day is 8 hours. In January, 17 days were worked out. We calculate how many part-timers work in the organization according to a simplified method.
Employee | Incomplete time per day, person / h | Number of days worked in the period |
Ivanova N. L. | 4 | 17 |
Petrova D. Yu. | 8 | 8 |
Sidorova R.O. | 3 | 17 |
Alekhina N. D. | 2,5 | 17 |
- Ivanova: 4: 8 = 0.5 people;
- Petrova: 8: 8 = 1 people .;
- Sidorova: 3: 8 = 0.38 people;
- Alekhina N. D .: 2.5: 8 = 0.31 people.
Define the number of man-days worked:
- 0.5 x 17 + 1 x 8 + 0.38 x 17 + 0.31 x 17 = 28.23.
How to calculate the average number of part-time workers? This is done as follows:
Persons working under civil law contracts
The procedure for calculating the average number of employees is the same as in the previous example. Such employees are recorded as whole units. The average share price is determined by adding the same indicators for all periods and dividing the amount by the number of months. The following are excluded from the calculation:
- IE without the formation of a legal entity;
- employees with whom the organization does not have contracts;
- persons with whom contracts for the transfer of property rights are concluded.
On non-working days, the value of the indicator for the previous day is applied.
Example 2
We supplement the conditions of the previous problem. In January 2015, the company concluded a contract with three employees:
- From 09.01 to 26.01 - with I.I.
- From 10.01 to 28.02 - with N. Alekseev
- From 12.01 to 31.03 - with Ilyushechkin R.O.
date | Hr, people |
From January 1 to January 8 - non-working days | 0 |
01.01 | 1 |
10.01 | 2 |
11.01 | 2 |
12.01 | 3 |
13.01โ28.01 | 3 each |
01.29โ31.01 | 2 each |
TOTAL | 62 |
How to calculate the average number of employees?
In January, 31 KD In total, 62 contract workers were employed in the organization. The average frequency difference is: 62: 31 = 2 people.
Example 3
The organization entered into civil law contracts in October 2014 with three employees for periods:
- from October 2 to October 15;
- from October 09 to October 20;
- from October 17 to 29.
In the month of 31 kd. How to calculate the average number of employees for the reporting month?
- 01.1: 0 slave
- 02.10โ08.10: 1 x 7 = 7 work (on weekends, the value of the indicator for the previous working day, that is 1) is applied.
- 09.10โ15.10: 2 x 7 = 14 slave
- 10.16: 1 slave
- 10.17-21.10: 2 x 5 = 10 work
- 10.22-29.10: 8 slave
TOTAL: 7 + 14 + 1 + 10 + 8 = 40 work
How to calculate the average number of employees? It is necessary to divide the average number of employed persons by the number of days in a month: 40: 31 = 1.29 people.
Calculation accuracy
During the calculation process, a situation may arise when some data has fractional values. In order not to distort the reporting results, it is better not to round them. An exception is cases where the results obtained will not participate in further calculations. For example, in cases where bookkeeping just needs to know the average number of employed people.
Calculation of the number of workers
Data on the average number of employees is used by statistical authorities to display the number of employed people by territory and economy. The data of legal entities and their units are collected according to a single method. The reporting separately identifies the average number of employed employees, the number of part-time workers and persons working under contracts.
The general formula is as follows:
- The average number of workers = the average number of employees + the average number of part-time workers + the average number of people working on civil acts.
Example 4
We supplement the conditions of problem No. 2. Assume that the average number of employed persons was 52.3 people in January 2015. How to calculate the average number of employees per month? Using the above formula. The number of part-time workers was calculated in example 1, and the number of persons working under contracts was calculated in example 2.
- MFD = 52.3 + 1.66 + 2 = 55.96 people.
How to calculate the average number of employees per quarter, half year, year? In a similar way. It is necessary to summarize the data for each month of the period under consideration, and then divide the result by their number.
Alternative methods
How to calculate the average number of employees per year? Summarize the indicator data for calendar months, and then divide the resulting value by 12. This method provides clear numbers, but requires a laborious process. In the process of counting, the entire time sheet is analyzed.
The average number of employees of the organization for the year was 250 people. In addition, the company was issued:
- Two external part-time workers at 0.5 rates, who worked 7 full months.
- Another part-time worker worked all year part-time.
- 3 people worked part-time for 5 months at 0.5 rates.
- Under the contracts, 10 people were employed for the period from February to September, 5 people - from April to December; 7 people - from June to November. All worked for full months.
- MFD = 250 + (2 x 0.5 x 7 + 1 x 0.5 x 12 + 3 x 0.5 x 6): 12 + (10 x 8 + 5 x 9 + 7 x 6): 12 = 265, 7 or 266 people.
Thus, in the organization, in terms of the year, 1.8 people worked. part-time and 13.9 people - under contracts.
In practice, other calculation methods are used. If there is data at the beginning and end of the period, then the RMS is calculated as the arithmetic mean.
Example
Known data on the number of employees:
- at the beginning of the year - 280 people;
- on 01.04 - 296;
- on 01.06 - 288;
- on 01.10 - 308;
- as of December 31 - 284 people
Define the average target for the year:
- [280: 2 + 296 + 288 +308 284: 2]: (5 - 1) = 294 people
If only the data for January and December are known, then the RMS would be calculated as the arithmetic mean:
- MFD = (280 + 284): 2 = 282 people.
Both results give approximate figures, but are often used in practice.
Average headcount (SCR)
This indicator includes employees who performed temporary and permanent work, who received wages for one or more days. The following persons who appear at work and are absent are taken into account:
- in connection with a business trip;
- due to illness;
- in connection with the performance of state duties;
- aimed at continuing education in educational institutions;
- undergraduate, post-graduate students, for whom salaries are maintained;
- who were on basic leave for childcare, โat their own expenseโ;
- due to strikes, provided that if the employee did not participate in them.
Employees who occupy more than one rate or are registered as part-time employees are taken into account as integral units when calculating the average index. Data is taken from the timesheet. The indicator for the month is determined by adding data for calendar days. The value of the coefficient on holidays and weekends is taken equal to the indicator for the previous working day.
The average number of employees for the year = (SRM Jan. + SRM Feb. + ... SRR dec.): 12.
The monthly indicator is calculated in the same way: the number of employees for each calendar day is divided by the number of days worked. If the calculated value is fractional, then the report indicates the NER with rounding. The data for the tax for the previous year are submitted until January 20 of the current. There is a more convenient calculation method. First, the number of full-time workers is determined, and then those who work for several hours. The sum of these two indicators is calculated separately for each month, quarter and year.
The following are excluded from the calculation:
- external part-timers;
- persons who entered into an agreement on vocational training with the payment of a scholarship;
- owners of the organization who did not receive a salary;
- lawyers;
- employees who are on maternity leave;
- student employees who were on extra leave without pay;
- persons who work under contracts;
- employees sent to work in another country;
- persons who wrote a letter of resignation and work out the remaining time.
Algorithm
Workers who work part-time are accounted for directly in proportion to the hours worked, but are displayed as integer units in the report. If the organization employs two employees the same number of days for 4 hours, they are recorded as a whole unit with a full working day. This situation is rare. Typically, in large enterprises, the number of hours and days worked does not match. In such situations, a different formula is used:
The average number of persons = the number of people worked / h. in the period: day length: number of calendar days.
The length of the day is calculated based on the working week. If the schedule provides for 40 hours of work per week, then the day is 8 hours, etc.
Example 5
The list of employed persons at the enterprise from June 1 to 15 was 100 people, and in the second half of the month - 150 people. In the period under review, two employees were on maternity leave. According to the rules, they are excluded from the calculation. All other workers were hired full time.
- 15 days x 98 pax + 148 people x 15 days = 3690 people
- CPR: 3690: 31 = 119.032, or 119 people.
Activities
How to calculate the average annual number of employees for the form P-4? This report displays data on organizational units and activities. Employees engaged in the overhaul of equipment, which is carried out on their own, are not allocated to a separate group, but are accounted for by type of activity. Also, the report should not display separately auxiliary types of work: employees of management departments, administration, accounting, security service, supply and communication departments . They are considered as employees of the main staff.