If during the year employees quit, new ones are hired, and some employees work part-time, then in this case you first need to calculate the average number of employees for each month. This needs to be done in stages.

Calculation of the monthly average wage of employees who worked full time.
In January 2016, the LLC worked:
14 people for 31 days, 1 person worked 21 days and 1 more - only 8
We determine the SCN of employees for January:
(14*31)+(1*21)+(1*8)= 463/31=14,9

The resulting result is not rounded. If there is only one director in the organization, there are no other employees, the SCH is equal to “1”. On weekends and holidays, the number of employees that was on the previous working day is taken into account. Those employees who are on sick leave or on a business trip are also included in the calculation of the employees’ SSC.

Calculation of the monthly average wage of employees who worked part-time.
In an LLC with a 40-hour week (working day 8 hours), a part-time employee was hired for 3 hours of work for 15 working days per month.
We determine the average wage of part-time workers:
(3*15)/8/15=0,375

Calculation of employees' average wages for the whole year
Since we already have the average annual average of employees who worked both full and part-time, we can begin to calculate the average annual average. This is done as follows: All results for all months are summed up and divided by 12. And only the resulting result is rounded to a whole number.

It is also quite often found when discussing the most effective solutions to management issues related to the development of an enterprise or company. How to document the number of employees? In order to ensure that the number of employees is officially recorded and there are no claims against you either from the tax authorities or from the labor inspectorate, it is necessary to carefully and scrupulously maintain the relevant documentation. The number of employees is an indicator that it is advisable to include in the company charter. However, this is not a mandatory requirement. Typically, this indicator is calculated at large enterprises, mainly state-owned. This is strictly monitored there. On the contrary, in commercial structures it is given less importance, which is not always justified.

Checking counterparties

• persons located abroad;
• employees sent to other enterprises and not receiving payment for their work;
• employees who submitted a letter of resignation and stopped working earlier than the appointed date or without warning the administration;
• employees working under contracts with state-owned enterprises;
• external part-time workers.

A certificate of average number of employees looks like this: Sample certificate of average number of employees Included in the payroll:

• regular employees;
• seconded employees while maintaining wages, including employees sent abroad for a short period of time;
• sick employees;
• employees with government powers;
• truants;
• employees registered for part-time or part-time work. The operating time is taken proportionally.

Find out about the number of employees of the counterparty

Determine the payroll number, taking into account the fact that the number of workers holding external positions and those with whom civil contracts were concluded to perform certain types of work is taken into account separately. Not all employees of your company are subject to registration.

A complete list of those included in the payroll, but not taken into account when determining the average number, is given in paragraph 83 of the “Instructions”. 3 The headcount of an enterprise is included in the headcount indicator only if they receive wages from it. Take into account in it those employees who are currently on business trips, regular vacations, or are absent due to temporary disability.

Number of employees: payroll and average payroll

At the same time, we should not forget that every enterprise, no matter how small it may be, has the legal right to independently develop standards and adopt methodological recommendations for the number of employees. In the future, it can adhere to them when making calculations for as long as desired.
Number of employees Recommendations for determining the number of employees are closely related to such a concept as the number of employees. In essence, this is the product of the value of the standard number of employees and the corresponding coefficient, which should take into account the planned absence of personnel from work.
Naturally, absenteeism takes into account only valid reasons, such as illness, maternity leave, business trips, and urgent family circumstances.

Organizational staffing - what is it, structure and standards

Attention

Next, let's talk about the procedure for calculating the number. How to calculate the number of staff To perform calculations correctly, you need to decide how many employees are required in order for the enterprise to work productively. So, you need to take into account:

• What volume of work is planned to be completed in a specific period of time;
• What output does one employee make per hour, and so on.

In addition, you need to take into account that all employees take vacations, time off, and go on sick leave.

Therefore, it is also necessary to determine the rate of absenteeism of people from work. It is expressed in hours and is calculated using the following formula: 1 *% of people who did not go to work (of the total number of employees) / 100.

Payroll number: what is it and how to find it out?

The rules for calculating the payroll and average payroll numbers were approved by Rosstat Order No. 428 of October 28, 2013. Together with the head of the Kontur-Personnel project, Anastasia LOZHNIKOVA, we will consider in more detail how to perform calculations in both cases.

How to calculate the number of employees? The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization. The headcount is calculated as of a specific date. It includes entire units both actually working and those absent from work for any reason.

How to find out the number of employees of an organization

For example, using the average headcount, you can determine the quota for hiring people with disabilities. Average number of employees The number of employees in the country's economic sectors represents the totality of workers in enterprises, organizations, institutions, family businesses, and cooperatives. When summing up data for enterprises, it is important to avoid double counting in the definition, since many are employees of two or more enterprises. The hiring and departure of employees is formalized by order of the manager. The personnel of an industrial company are divided into three categories: main production workers, support service workers and office employees. In this article I will give a number of recommendations that will help you calculate the optimal number of personnel for each category. The documentation for any production equipment indicates the recommended number of employees to work with it.

Certificate on the number of employees of the organization

Employees with part-time work at their discretion are taken into account when calculating:

• in proportion to working time - when calculating average list information;
• as a unit per day – when calculating list information.

When calculating the average number of employees per month for people with part-time work, you should be guided by the following formula: the total working time of such employees in hours per month / duration in hours of a day of work / the established number of days of work in a month. For example, at 0.5 employee rate (with 20 working days in a month): 80/8/20 = 0.5 Temporary workers Counted only at one enterprise to avoid double counting. If these are persons sent on a temporary basis, their salaries are usually paid by the enterprise where the work is carried out. There they are included in the number.

What is the number of employees? how to calculate it?

This indicator is important to confirm the ability of a legal entity or individual entrepreneur to enjoy preferential tax treatment, as well as to control extra-budgetary funds for insurance payments to employers. Labor economics Enterprises can be permanent, temporary, seasonal, or hired to perform one-time work. Among the indicators characterizing the number of employees, first of all we should mention the total and payroll. The total number of employees is the total number of individuals included in the labor relationship with the employer. The headcount expresses the number of employees of an enterprise for a certain period, taking into account the time of their work. “Instructions on statistics of the number and wages of workers and employees at enterprises, institutions and organizations” (approved by the State Statistics Committee of the USSR on September 17, 1987 N 17-10-0370) (as amended on April 20, 1993) 11.
He is included in the payroll as of June 30 as 0 (since as of June 30 he is no longer working in the organization). It is included in the average headcount for June as: (1*20)/30=0.67 Main employee with part-time work established by agreement of the parties (Article 93 of the Labor Code of the Russian Federation) In whole units x/y x - the number of hours worked by the employee per month (if in this case, for days of illness, vacation and other absences falling on working days, the number of man-hours worked conditionally includes hours on the previous working day); y - the number of working hours in a month according to the standard work schedule. Let's say an employee who is on maternity leave started working part-time on a 5-day schedule with a 6-hour working day instead of an 8-hour one.
Rules for counting list data:

1. All persons registered under employment contracts are included.
2. Owners are hired and paid for their labor.
3. Both present and absent persons are taken into account.
4. The data must match the data in the timesheets.

Average Average number is used in calculating various activity coefficients: labor productivity, average pay level. The average number also includes:

1. Persons entered into under civil contracts. They are considered as ordinary employees hired into the organization for full time. The exception is entrepreneurs.
2. External part-time workers. They are considered as part-time employees.

The activities of an economic entity are characterized by a number of criteria, among which a special place is given to such an indicator as information on the average number of employees of the company. It is used when assigning a company to a particular group in accordance with the size of the company. Therefore, headcount is recorded in many reports that organizations submit.

Average headcount is data on how many employees work in a company on average over a certain period.

It must be determined for each entity that is an employer of labor resources. When calculating this indicator, a wide variety of reporting periods are used - one month, three, twelve (a year).

Regardless of the time, the law has established a unified methodology for determining this indicator.

Providing information, which includes the average headcount, is just as mandatory for newly created organizations as for operating companies. The law requires that these enterprises, before the twentieth day of the month, after registration in the Unified State Register of Legal Entities, send reports with these indicators to the tax office.

In the future, they submit a report on the average number of employees in the usual manner. Thus, they submit these reports twice when creating a company.

Attention! Information on the average number of employees does not have to be provided only to business entities that work as individual entrepreneurs without hiring hired labor. This rule only came into effect in 2014.

The significance of this information is determined by the way it is used in determining other important indicators, for example, the average salary.

The division of firms by enterprise size occurs according to the average number of employees. Based on this data, a list of declarations and the method of their submission are established.

Important! If, based on the information provided to the tax authorities, it turns out that the organization has more than 100 employees, then it will no longer be able to apply such simplified tax regimes as UTII and the simplified tax system. And an individual entrepreneur cannot have more than 15 employees.

Where are reports submitted?

For enterprises, it is stipulated by law that they must send these reports to the Federal Tax Service at their location. If the enterprise includes branches and other external divisions, then one general report containing this information is submitted for the organization.

KND form 1110018 by entrepreneurs who have employment contracts with employees is submitted at the place of their registration and registration.

Important! An entrepreneur carrying out economic activities in a territory other than the one where he was registered must send a report on the average headcount to the place of his registration.

Methods for submitting information

This reporting is generated either manually, by filling out the appropriate forms, or using special software packages.

There are several ways to submit such a report to the Federal Tax Service:

• Take it to the tax office yourself or by asking a representative, in paper form. The report must be drawn up in two copies, on the second of which the inspector puts the appropriate mark.
• By post with a mandatory description of the attachment.
• With the help of a special operator using .

Attention! Depending on the region, the inspector who accepts the report on paper may also ask for an electronic file.

Deadlines for submitting the average headcount report

Depending on the situation, there are three deadlines for submitting this report:

• Until January 20 of the year after the reporting year, all organizations and entrepreneurs acting as employers of workers must submit them in the general manner. If this time falls on a weekend, it is transferred to the next working day. Thus, for 2017 the report is submitted until January 22, 2018.
• By the 20th day of the month following the month of registration of the business entity, both newly created companies and individual entrepreneurs must submit the application. Those. if either individual entrepreneurs were registered in March, then the report must be submitted by April 20.
• No later than the date of exclusion of the subject from the register of legal entities and individual entrepreneurs - upon closure of the business.

Download .

How to correctly fill out a report on the average headcount

Filling out the report begins by indicating the TIN of the organization or individual entrepreneur. At the same time, the TIN of an LLC consists of 10 digits, and the TIN of an entrepreneur consists of 12. Next, for organizations, indicate the checkpoint, and for individual entrepreneurs, we put a dash, since they do not have this code. Indicate the number of the sheet to be filled out.

Below we enter information about the tax office where the report is submitted and its four-digit code. For example, for the 29th tax city of Moscow it is 7729.

Next we set the date on which the reports are submitted:

• If the report is submitted at the end of the year, then enter 01.01 and the corresponding year.
• If you have just registered a company or individual entrepreneur, then, as indicated earlier, the deadline is the 20th day of the month following the month in which registration was made.
• If the report is submitted on the occasion or closure of an individual entrepreneur, then the date of submission must be before you submit documents on the closure of the business.

Below we write the number of employees in accordance with the calculation made.

Next, fill out only the left side of the form. In the appropriate field, the director, individual entrepreneur or representative must put his signature and the date of signing the reports.

Attention! If the report is signed by a representative, then it will be necessary to attach to the report a power of attorney on the basis of which this person acts.

How to calculate the average number of employees

This responsibility for determining the average headcount may be assigned to a personnel officer or an accountant.

Due to the significance of this indicator, great attention must be paid to its calculation in order to ensure the accuracy of the calculation. Moreover, regulatory authorities can check it.

Initial information should be taken from personnel documents on time recording, as well as management orders on admission, leave or dismissal.

Special PC programs allow you to generate this indicator automatically, eliminating errors in the calculation. In this case, it is necessary to check the sources of information.

The worker determining this indicator must know the entire calculation algorithm so that at any time he can check the calculation data.

Step 1. Determining the number for each day of the month

The first step is to determine the number of employees who worked for the company on each day of the month. For each working day, this number is equal to the number of employees with labor contracts, including workers on sick leave and on business trips.

The following are not included in the calculation:

• Part-time workers whose main place is another company;
• Working on the basis of contract agreements;
• Female employees on maternity or child care leave;
• Employees who, by agreement, have a reduced working day. If the reduction in operating time is enshrined in law, then they are included in the calculation.

Attention! The number on a weekend or holiday is taken as the number on the previous day of work. Thus, an employee who quit on Friday will still be “registered” on Saturday and Sunday.

If the company has not signed any agreement, then for the calculation the number of employees is equal to “1”, taking into account the director, even if he is not paid a salary.

Fly-by-night counterparties can cause damage both to the state in case of tax evasion, and to the taxpayer, who will have to prove the validity of the tax benefit received when returning VAT or when accounting for expenses for profit tax purposes as a result of interaction with such unscrupulous counterparties.

Inspections are guided by the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53 "", which established the main signs of bad faith taxpayer and rules for their determination.

Taxpayers, in order to prove the exercise of due diligence and caution when choosing a counterparty, can turn to Public criteria
self-assessment of risks for taxpayers, used by tax authorities in the process of selecting objects for conducting on-site tax audits (approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@ " "), as well as explanations from financial authorities regarding the in which case the taxpayer is considered to have fulfilled the obligation to verify the counterparty.

In order to protect yourself from risks when conducting business activities and possible claims from tax authorities, there are many opportunities to verify the integrity of a potential business partner.

We have identified a number of actions that, in the opinion of tax authorities and courts, must be performed to confirm the exercise of due diligence and caution when choosing a counterparty.

You can find out whether a license was issued to a potential counterparty at websites of licensing authorities– for each type of activity the licensing authority will be different. For example, the Rospotrebnadzor website allows you to search through registers of licenses issued for activities related to the use of infectious disease agents and for activities in the field of using ionizing radiation sources.

7. Get acquainted with the annual financial statements of the counterparty. In accordance with clause 89 of the Regulations on accounting and financial reporting in the Russian Federation (approved by the Ministry of Finance of Russia dated July 29, 1998 No. 34n), the annual financial statements of the organization are open to interested users(banks, investors, creditors, buyers, suppliers, etc.) who can familiarize themselves with it and receive copies of it with reimbursement for the costs of copying, and the organization must provide an opportunity for interested users to familiarize themselves with the financial statements.

In addition, Rosstat is obliged to provide information on the annual financial statements of organizations free of charge (Regulations on the Federal State Statistics Service, approved by the Government of the Russian Federation dated June 2, 2008 No. 42, Rosstat dated May 20, 2013 No. 183 “On approval of the Administrative Regulations for the provision of Federal State Statistics Service of the state service "Providing interested users with accounting (financial) reporting data of legal entities operating on the territory of the Russian Federation."

8. Study the register of unscrupulous suppliers. Of course, a potential counterparty is not necessarily a participant in the procurement system for state and municipal needs, but there is such a possibility. Therefore, we still recommend going through this optional stage of verification and searching for the appropriate register, updated by the FAS of Russia.

Advice We recommend developing local regulatory act on organizing and improving pre-contractual work with potential counterparties, which would indicate its goals, principles of activity and interaction between managers, supply and security services, lawyers and other taxpayer officials who are in contact with potential counterparties, and also list the documents that must be requested from counterparties and other persons. The courts also pay attention to the existence of such a local act (resolution of the Federal Antimonopoly Service of the Moscow Region dated May 23, 2013 in case No. A40-98947/12-140-714). In addition, it makes sense to publish separate orders on checking a specific counterparty to subsequently confirm that one is right in the event of a conflict.

9. Check the authority of the person signing the agreement. Courts often point to the need to verify credentials as a condition for recognizing a taxpayer as bona fide (FAS ZSO dated May 25, 2012 in case No. A75-788/2011, Eighth Arbitration Court of Appeal dated September 20, 2013 in case No. A46-5720/2013) . Moreover, if the taxpayer has received all the necessary documents and information, but has not verified the authority of the counterparty’s representative to sign the documents, this will be grounds for recognizing this taxpayer as dishonest (resolution of the Federal Antimonopoly Service of the Moscow Region dated July 11, 2012 in case No. A40-103278/11 -140-436).

When considering a case, if a signatory refuses to sign on documents, a handwriting examination- but sometimes it can be done without it (FAS UO dated June 30, 2010 No. F09-4904/10-S2 in case No. A76-39186/2009-41-833). However, more often the courts emphasize that a simple visual comparison of signatures and the testimony of a taxpayer’s representative cannot be considered a sufficient basis for recognizing that documents were signed by unidentified persons (decision of the Third Arbitration Court of Appeal dated October 13, 2010 in case No. A33-4148/2010).

And of course, the courts establish the fact of bad faith of the taxpayer in the event that the authorized representative of the counterparty at the time of signing the documents died(Higher Arbitration Court of the Russian Federation dated December 6, 2010 No. VAS-16471/10) or his powers were terminated(FAS PO dated February 28, 2012 No. F06-998/12 in case No. A65-14837/2011). On the other hand, the latter case cannot, in the opinion of the courts, indicate the receipt of an unjustified tax benefit if, before the conclusion of the controversial transaction, the taxpayer had a long-term economic relationship with the counterparty (FAS SKO dated April 25, 2013 No. F08-1895/13 in the case No. A53-12917/2012, resolution of the FAS ZSO dated October 27, 2011 No. F07-8946/11 in case No. A52-4227/2010).

Before signing documents, please pay attention to the following:

• Is the transaction being concluded for your counterparty large;
• hasn't it expired? term of office representative of the counterparty (as determined by the organization’s charter or power of attorney);
• Not limited whether charter powers of the director to conclude transactions the amount of which exceeds a certain value.

10. Make a request to the tax office at the place of registration of the counterparty. The courts emphasize that this is also regarded as a manifestation of the taxpayer’s prudence (FAS ZSO dated October 14, 2010 in case No. A27-26264/2009, FAS ZSO dated March 5, 2008 No. F04-1408/2008(1506-A45-34) in case No. A45-5924/07-31/153, Third Arbitration Court of Appeal dated October 11, 2013 in case No. A74-5445/2012, Eleventh Arbitration Court of Appeal dated September 5, 2012 in case No. A55-1742/2012 ).

Moreover, district arbitration courts confirm duty of the tax authorities provide the requested information within the range of information not recognized in accordance with tax secrecy. Thus, the FAS ZSO emphasized that the refusal of the inspectorate to provide information about the taxpayer’s counterparty affects the latter’s rights related to obtaining tax benefits, taking into account the taxpayer’s obligation to confirm due diligence and caution when choosing a counterparty (Resolution of the FAS ZSO dated December 14, 2007 No. F04- 67/2007(77-A67-32) in case No. A67-1687/2007).

Sometimes the courts even emphasize that the taxpayer had the opportunity to contact the relevant services to check the counterparty, but he did not do so (Resolution of the Federal Antimonopoly Service of the Moscow Region dated September 14, 2010 No. KA-A40/10728-10 in case No. A40-4632/10- 115-57).

True, occasionally the courts still come to the conclusion that the taxpayer could not apply to the inspectorate at the place of registration of the counterparty, since only tax authorities have such authority (FAS NWO of July 31, 2013 in case No. A13-8751/2012).

But even if the tax office refuses to respond to the request, the the fact of his direction will indicate that the taxpayer wanted to protect himself when choosing a counterparty and can serve in the future as evidence of due diligence. In this case, it is important that the request is submitted in person to the tax office (a copy of the request with an acceptance mark must be left on hand) or by mail with a receipt receipt and an inventory of the contents (in this case, one copy of the inventory and the returned notice will remain).

As we see, the positions of the courts regarding the scope of actions that need to be performed to verify the integrity of the counterparty vary. True, sometimes the courts are a little disingenuous.

Thus, they point out that the tax inspectorate did not prove the lack of due diligence of the taxpayer - on the contrary, when making controversial transactions, he was asked for notarized copies of the necessary documents. At the same time, the courts emphasize that in the field of tax relations there is presumption of good faith, and law enforcement authorities cannot interpret the concept of “bona fide taxpayers” as imposing additional obligations on taxpayers not provided for by law (Resolution of the Federal Antimonopoly Service of the Moscow Region dated January 31, 2011 No. KA-A40/17302-10 in case No. A40-30846/10-35 -187, resolution of the FAS MO dated December 16, 2010 No. KA-A40/15535-10-P in case No. A40-960/09-126-4, resolution of the FAS MO dated July 22, 2009 No. KA-A40/6386 -09 in case No. A40-67706/08-127-308).

This understanding of good faith was developed by the Constitutional Court of the Russian Federation in October 16, 2003 No. 329-O, which taxpayers often refer to when justifying their position. In particular, the Court emphasized that the taxpayer cannot be held responsible for the actions of all organizations participating in the multi-stage process of paying and transferring taxes to the budget.

At the same time, courts often indicate the need to request relevant documents from the counterparty, emphasizing what these actions mean for the taxpayer nature of the duty(FAS PO dated July 14, 2010 in case No. A57-7689/2009, FAS ZSO dated July 20, 2010 in case No. A81-4676/2009).

Sometimes the attention of the courts may be drawn to other details - for example, the conclusion of an agreement for the “trial” supply of goods small batch to check the counterparty (resolution of the Federal Antimonopoly Service of the Moscow District dated December 16, 2010 No. KA-A40/15535-10-P in case No. A40-960/09-126-4), the fact of registration of the counterparty in a few days before the transaction is completed (FAS UO dated November 28, 2012 No. F09-11410/12 in case No. A60-7356/2012), etc. Tax authorities may also refer to the fact that the counterparty organization has "mass leaders and founders", and this fact should have alerted the taxpayer (FAS MO dated November 3, 2011 No. F05-11505/11 in case No. A41-23181/2010).

In conclusion, we note that the presence only one sign of dishonesty counterparty, as a rule, is not an obstacle to recognizing the tax benefit received by the taxpayer as unjustified. However, their combination often makes tax inspectors wary, and the courts make a decision not in favor of the taxpayer.