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Information on the average number of employees form according to knd 1110018. Information on the average number of employees

Information about average headcount for 2019 in 2020, all organizations are represented, regardless of the number of employees in the state (even if they are not). Individual entrepreneurs submit data in 2020 only if they hired employees in the past 2019. When an individual entrepreneur does not have employees, there is no need to submit a report (paragraph 6, clause 3, article 80 of the Tax Code).

See also:

Actual form 2020

The report form “Information on the average number of employees for the previous year” was approved by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25 / 174. This form is valid for 2019.

The form is small. The Federal Tax Service explained the procedure in a letter dated April 26, 2007 No. ChD-6-25 / 353. In addition to the average headcount, indicate in the form:

TIN and KPP;
name of the company or full name of the individual entrepreneur;
name and code tax office;
the date as of which the information is provided;
data of the head or representative;
date of submission;
signature.

Information about the organization, its head or representative, entrepreneur, the name of the tax office does not need to be abbreviated.

Put the date of submission of information and the date as of which date the data is relevant. In the report submitted following the results of the past year, enter the date January 1 of the current year. For 2019 information, enter January 1, 2020 in the date as of which information is provided.

Any organization / individual entrepreneur in the process of activity is faced with the need to calculate the number. Information may be provided to external and internal users in statutory or any form.

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Essence of the question

The number of employees is: list, average and average. For different purposes, you need to define different numbers. General indicator the average number is recognized - it most fully covers all categories of workers. The payroll is next, and the average payroll is calculated from it.

Reason for compiling

There can be several reasons for making a referral. The main one is the requirements of the tax legislation.

Employees of the IFTS determine which organizations / entrepreneurs must submit reports in paper, and which in in electronic format based on the average.

If the figure does not exceed 100 people per year, you can report on paper declarations. That's why everything legal entities and entrepreneurs must report from 2008 for the previous calendar year on the average headcount. The certificate is also drawn up during the creation, reorganization, liquidation, closing of the enterprise.

The average number is used to confirm the right to the simplified tax system, the calculation of UTII for certain services, such as repairs, car washing, veterinary, household services. Also for preferential confirmation to organizations with disabled employees.

Information on the average headcount does not apply to declarations, therefore, failure to submit threatens the organization and executives with fines:

at the rate of 200 rubles– for a legal entity or an entrepreneur;
at the rate of 300 - 500 rubles- to an official.

In addition, banks, credit institutions, company owners and other users may need information about the number in any form.

Filing authorities

The average number in the form of a certificate is submitted by all taxpayers, regardless of the registration form:

To the IFTS authorities until January 20 for the previous year. When a new legal entity is created or an old legal entity is reorganized, the certificate must be submitted by the 20th day of the month following the month of creation or reorganization. For example, the company was registered on May 18, you need to submit a certificate before June 20, reflecting information as of 01.06.

Who submits:

enterprises of any tax regime and type of activity;
individual entrepreneurs with workers.

Who does not apply:

individual entrepreneurs without employees - from 01.01.2014 (Article 80 of the Tax Code of the Russian Federation). There is no need to report for 2013.

The certificate is submitted at the place of registration of the entrepreneur or at the place of registration of the head office of the organization.

The FSS and the PFR also provide information on the payroll as part of the calculations of 4-fss and RSV-1.
Information on the average number is submitted to the statistical authorities according to the forms P-4, PM, mp-micro, as necessary.

How is a certificate of the number of employees of the organization compiled? (sample)

The form of the form on the average headcount was approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174@. For correct filling, recommendations have been developed, which are given in the annex to the letter of the Federal Tax Service of Russia dated April 26, 2007 No. ChD-6-25 / 353a. KND form code 11100018.

When compiling a certificate, you must specify the following data:

document's name;
full name of the IFTS body;
the full name of the legal entity or entrepreneur making the calculation;
TIN/KPP;
number as of the required date;
date of filling out the form;
transcript and signature of the official.

The form is filled in two copies: one - for the tax authority, the second remains with the filler with a mark and date of receipt.

Summing up, it should be noted that:

the average headcount is submitted to the tax authorities in the form with the KND code 11100018.
payroll data are provided to the FSS and the PFR;
information on the size of the average is provided to the statistical authorities.

Average for the period

The calculation is made on the basis of information on the headcount, taken into account daily, according to the arithmetic mean formula, taking into account the required period - month, quarter or year. First, the indicator for the month is calculated, from it - quarterly and annual.

When calculating, one should be guided by the Decree of the Federal State Statistics Service No. 56 of October 09, 2006, which regulates the rules for assigning categories of workers.

To begin with, based on timesheets, personnel documents quantity must be calculated. All employees are taken into account: those who are at work, sick, absent.

The headcount does not include:

business owners without wages;
apprentice workers on the basis of a vocational training contract;
military;
lawyers;
employees registered under civil law contracts;
persons who are abroad;
employees sent to other enterprises and not receiving payment for their work;
employees who applied for dismissal and stopped working earlier than the appointed date or without warning the administration;
employees working under contracts with state enterprises;
external collaborators.

The average payroll looks like this:

Included in the list:

ordinary employees;
seconded employees while maintaining pay for work, including employees who are seconded for a short time abroad;
sick employees;
government officials;
truants;
employees trained in part time work or part-time. The running time is taken proportionally. Exception - categories of persons entitled to reduced hours of work in accordance with the law: minors; persons employed in hazardous conditions; nursing mothers; disabled people of groups I and II (in the calculation they are taken as 1);
taken on probation;
homeworkers;
persons of special ranks;
temporarily working employees of other enterprises, if the former does not retain wages;
practicing students, if they are issued according to the Labor Code;
employees in additional holidays for training and admission without pay, are not taken into account when determining the average list data;
replacement specialists;
employees on leave without saving with the consent of management;
striking employees;
women on maternity or adoption leave are not taken into account when determining the average list data;
employees who take leave for study and receive wages;
employees on vacation in accordance with the Labor Code, including those leaving after vacation;
persons on leave;
shift workers;
Foreigners;
persons under investigation.

When calculating information for a month, it is necessary to sum up the daily indicators, taking into account that days off and holidays are taken according to the last working day before them. Then the number is divided by the number days of the month according to the calendar and rounded to the nearest integer.

Information for the quarter/year is calculated as follows: the information for all months is summed up and divided by 3/12. The final total must be rounded to the nearest whole number; in this case, the subtotal for the month does not need to be rounded.

Documents that may be needed when calculating data:

hiring/dismissal orders;
vacation and transfer orders;
travel orders;
personal cards of employees;
time sheet;
payroll calculations;
statements containing information on payments and settlements.

Established

Headcount is the number of employees of the enterprise according to the staffing table.

This term is used in business planning of headcount in managerial matters.

It can be enshrined in the statutory documents, but mainly it concerns public institutions, v commercial structures rarely used due to the complexity of this procedure.

Calculated based on labor standards, taking into account planned absenteeism according to accounting data.

Each company develops its own standards.

W \u003d H x Kn,

where W is the number of staff,

N - the number of normative,

Кн – planned absenteeism coefficient, defined as:

Kn = 1 + % absenteeism / 100

Often, normative data on the number are called secret data, and regular data are called list data. The list data must match the information from the timesheets that record attendance at the enterprise.

Rules for counting list data:

All persons registered under employment contracts are taken.
Owners who receive payment for work are taken.
Both present and absent persons are taken.
The data must match the data in the spreadsheets.

Medium

The average number is used in calculating various performance ratios: labor productivity, average wages.

The average also includes:

Persons registered under civil law contracts. They are considered as ordinary employees accepted into the organization for the full time of work. Entrepreneurs are an exception.
Companions of an external nature. They are counted as part-time workers. If you get a small digital indicator, leave one decimal place after the decimal point.

Average headcount \u003d average headcount + GPD employees + external part-time workers.

The nuances of the calculation

When calculating the number of employees, some features of the procedure should be taken into account:

If an organization/entrepreneur operates for less than a full month, the number of calendar days per month is taken into account when calculating the headcount. Such a situation is possible with a new enterprise, with an enterprise operating seasonally. Example: an enterprise was registered on September 18 with 20 employees. September headcount \u003d (20 people x 13 days) / 30 days \u003d 8.66 people, rounded up to 9.
If the organization/entrepreneur has been operating for less than a full year, when calculating, we still divide by 12 months.
If there was a reorganization or liquidation procedure, it is necessary to take into account the data of predecessors when calculating.
If work at the enterprise has been suspended, the general rules apply.
If employees work part-time at will, then they are counted as a whole unit in the payroll, and in proportion to the time of work in the average payroll. At the same time, it should be remembered that if part-time work is related to the law or the initiative of the employer, then such persons are always counted as a unit.

part-timers

Accounting is conducted depending on the type of combination. Part-time employees of an internal nature are taken as a unit, regardless of the rate at which they are issued. Part-time employees of an external nature are not considered, since they are taken into account at the main job.

maternity leave

Persons on maternity leave are counted differently depending on the type of headcount.

When calculating the average list data, they are not taken, but are included in the payroll.

Partial rate

Employees transferred by management for part-time work or registered with a reduced work time (for example, disabled people, minors, nursing mothers) are taken as a unit.

Part-time employees of their choice are taken into account when calculating:

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

When calculating the average headcount per month for part-time workers, the following formula should be used:

working time of such employees in hours per month total / duration in hours of a day of work / set 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

One of the important indicators that must be regularly determined is information on the average number of employees. First of all, on its basis, an economic entity is assigned to one of the business groups, in accordance with the number of people working there. Therefore, the headcount is indicated on many reports submitted to the Federal Tax Service and statistical authorities.

The average headcount is information about the average number of employees working in the company in a certain period of time.

This indicator must be calculated in each business entity that attracts employees. At the same time, when determining it, you can take completely different periods of time - one month, three (quarter), the whole year, etc.

However, despite the period for which it is necessary to make the calculation, the methodology for all cases is the same.

Attention! Entrepreneurs do not have to send information about the average number of employees. However, this rule only applies if the IP does not involve hired employees. This provision has been in effect since 2014.

One of the main ways to use the indicator is to divide business entities according to their size. The average headcount is one of the criteria that allow the application of preferential taxation regimes provided for by law. Also, on the basis of it, many other important statistics are calculated. For example, the average salary.

Deadlines for submitting the report on the average headcount in 2018

Based on the situation in which the report on the number is submitted, there are three terms:

On a general basis for operating organizations and entrepreneurs - until January 20 of the year following the reporting year. If this date falls on a weekend or holiday, the change is moved forward to the next business day; Thus, in 2018, the form must be submitted by January 22.
The average number of employees when opening an LLC is also required to be calculated, as well as for long-term ones. Only in this case, according to the law, it is necessary to make a calculation and provide information before the twentieth day of the following month after entering the information into the Unified State Register of Legal Entities. After that, new organizations must, on a general basis, submit information on the average number of employees at the end of the year. Thus, form KND 1110018, containing the average number, is submitted by them twice in the first year.
If a business or a legal entity is closed, the report must be sent on the day of exclusion from the register.

Where is the reporting

The legislation determines that a report on the average number of organizations is submitted to the Federal Tax Service that operates at their location. If the company consists of external divisions or branches, then all data is combined into one report sent by the parent company.

Entrepreneurs who have wage-earners, must send a report form KND 1110018 to the address of their registration or registration.

Important! If an entrepreneur is engaged in activities on the territory of a different Federal Tax Service than the one where he was registered, then he still needs to submit information about the average number at the place of receipt of registration documents.

Ways to submit information

This report can be generated and sent both on paper and using special computer programs.

There are several ways in which you can send a report to the Federal Tax Service:

Submit the completed paper form to the inspector on your own, or ask your representative for whom the corresponding power of attorney has been issued. At the same time, the report itself must be drawn up in two copies, one of which is marked with acceptance, and the second remains with the Federal Tax Service;
By registered letter with the attachment described;
With the help of a special communication operator in electronic form. For this method, you must have a qualified electronic signature.

In some regions, when submitting a paper version, the inspector also asks to provide a USB flash drive with a report file recorded on it.

Form and sample report on the average number of employees in the form of KND 1110018 in 2019

2019 free download in Word format.

How to fill out a report in the form of KND 1110018

Entering data into the report form KND 1110018 is simple. However, it is first necessary to calculate the average number itself. More details on how to make the calculation are described below.

At the top of the form, the TIN and KPP of the subject that submits the form, as well as the page number, are affixed. Since this is a title page, “001” is put here.

If the report is filled out by an organization, then its TIN contains only 10 digits, and the remaining two blank cells at the end must be crossed out. Entrepreneurs do not have a checkpoint code - they do not fill out this field, but also cross it out.

Below is the full name of the organization or full name. entrepreneur. This must be done without abbreviations.

The next step is to record the date on which information on the number is submitted:

If the report is submitted on a scheduled basis, then January 1 of the year in which the form is submitted is usually entered here.
If this happens due to the creation or liquidation, then the 1st day of the month that follows the month of the organization (liquidation) is indicated here.

Below, under the date, the population indicator is recorded. Extra cells are crossed out.

If it is handed over by the head himself, then his full name is recorded, the date of departure is put and personal signature leader;
If the entrepreneur submits the report, he puts his signature and the date of departure, while the full name is not filled in the field;
If the report is sent by a representative, then full name must be entered. person, or the name of the organization, signature and date of submission. The details of the power of attorney for filing the report are also entered below. It must also be attached to the report as an attachment.

How to calculate the average number of employees

Usually, an accountant or a personnel worker is responsible for determining this indicator at an enterprise.

Due to the fact that the average population is of great importance, it must be approached responsibly in order to ensure maximum accuracy of the calculation. Indeed, on its basis, for example, the right to use preferential treatment will be determined. In addition, the regulatory body itself can double-check it.

The initial information for the calculation must be obtained from documents on recording working hours, issued orders for the admission, transfer, dismissal of employees and others.

Computer programs for conducting personnel or accounting make it possible to calculate automatically. However, in this case, you still need to check the sources of information used in this case.

Step 1. Calculate the population for all days of the month

At the first stage, the responsible employee must determine the number of employees who performed labor duties in the company every day of every month. For a working day, this indicator is formed from the number of people with whom labor agreements have been concluded on that day, including all those who are on sick leave, or in.

The following are excluded from the calculation:

Designed part-time, for whom this is not the main place of work;
Carrying out work under contracts;
Employees who are on maternity leave or parental leave;
Employees whose signed agreement provides for a reduced working day. However, if a short day is defined at the legislative level, then such an employee must be included in the calculation.

For weekends and working days, the number on this day is taken according to the number of employees on the previous working day. This means that if the employment agreement was terminated on Friday, then this employee will still participate in determining the average number on Saturday and Sunday.

Attention! If the organization on that day did not have a single employee with a valid labor agreement, then the number for him is taken as "1" - in any case, it is necessary to take into account the director, who is enshrined in the registration documents, even if he is not paid a salary.

Step 2. Determine the number of full-time employees for each month

This figure is calculated by adding up the number of workers who have contracts for each day of the month and then dividing the result by the total number of days in the month.

WorkP=(Day1+Day2+..+Day31)/Number of days of the month,

Where D1, D2, etc. - the number of registered employees on each day of this month.

Step 3. Determine the average number of part-time employees

First of all, at this stage, the number of hours per day is considered. labor activity part-time workers for calendar month. At the same time, the rule that the number of hours on vacation or on sick leave is equal to the number of hours on the previous day of work applies.

After that, you can calculate the average number of such employed. To this end, the value obtained above must be divided by the number of hours of work for this month, which is defined as the product of days of work by working hours.

WORKHOURS=HOURNEP/(WORKDAY*WORKHOURS), where

RABch - the average number of part-time employees;

HASnep - the number of hours actually spent on the work of part-time workers.

RABDN - the number of days of work in a month (norm);

WORKING HOUR - the duration of a full working day. For a 40-hour week, this figure is 8 hours, for a 32-hour week, 7.2 hours are taken.

For instance. Ivanova I.P. worked in July 2017 for 15 days for 7 hours. The company has a 40-hour work week, the norm of working days in July 2017 is 21 days.

Calculation of the average headcount:

(15*7)/(21*8)=0,63

In this case, the resulting value must be rounded to hundredths, using the rules of mathematics.

Step 4. Calculation of the number of all employees per month

The average number of all employees is determined by summing the obtained values of the average number of employees for each type.

A certain result will need to be rounded to a whole number, given the rule that the fractional part up to 0.5 is discarded, and more than 0.5 is considered as 1.

RABM=RABP+RABch , where

RABM - the average number of employees per month;

RABP - the average number of full-time employees;

WORK - the average number of part-time employees.

For instance. Based on these previous examples, we determine the average number of employees per month:

19,67+0,63= 20,3

After rounding, the result will be 20.

Step 5. Calculate the average number of employees for the entire year

The annual indicator is formed on the basis of the data obtained on the average headcount for each month of the year.

For this purpose, you need to add the average number of employees of the company for each month and divide by 12.

RABG \u003d (RABM1 + RABM2 + ... + RABM12) / 12, where

RABG - average number for the year

RAM1, RAM2, etc. - the average for January, February, etc.

The result is rounded according to the rules of mathematics.

A feature of this calculation is that if the company did not start working at the beginning of the year, but, for example, in July, then the number 12 will still be the divisor in the formula.

Attention! Often, in addition to the annual average number, it is necessary to determine the quarterly or average number of employees for the six months. This algorithm for calculating this indicator is used, only the indicators for the required number of months are summed up, and the resulting total is divided by the corresponding number of these periods.

Penalty for not submitting information about the average headcount

Tax legislation establishes administrative liability if the KND 1110018 form was sent in violation deadlines, or not submitted at all.

A fine in the amount of 200 rubles is threatened by an economic entity for late submission of a report to the IFTS.

There is also a punishment for the responsible person in the organization for compiling and submitting, who violated the deadlines for sending the report. For him, the fine can vary from 300 to 500 rubles.

At the same time, it must be taken into account that the application of penalties to violators does not relieve the company of the obligation to send a report on the average number to the tax office.

Attention! The norms of the Tax Code of the Russian Federation provide for punishment for the repeated failure to submit this report both for the company and for its responsible persons double fines.

The obligation for employers to provide reporting on the payroll is established by the third paragraph Art. 80 Tax Code of the Russian Federation. The information specified in it is necessary for maintaining statistics and controlling business by tax authorities.

According to the Letter of the Ministry of Finance of the Russian Federation dated 04.02.2014 No. 03-02-07 / 1/4390, the following must submit a report on the average payroll number of employees:

newly registered legal entities, regardless of the availability of staff;
individual entrepreneurs with employees;
organizations that have employment contracts;
organizations that have not yet recruited staff.

Report Form

A report is drawn up in the form of KND 1110018, approved. By order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / The form form can be downloaded for free in our article.

Deadline

in the standard case - no later than January 20 of the current year.
It turns out that it is necessary to submit the report for 2020 before 01/20/2019. But since January 20, 2020 is Sunday, the last day of delivery falls on January 21, Monday;
in case of registration of a new company, the form must be submitted no later than the 20th day of the month following the month in which the company was founded ().
For example, if an organization was founded in January 2020, then the accountant must submit the KND 1110018 form for the first time no later than February 20, 2020.
upon liquidation of an organization or closure of an individual entrepreneur, a completed report is submitted no later than the actual date of deregistration.

Where to provide KND 1110018 (information on the average number of employees)

Now we will tell you where to send the information:

legal entities must submit a report to the Federal Tax Service at their location. The average number of employees (form according to KND 1110018) for a separate subdivision is included in the general report;
Individual entrepreneurs send a report to the IFTS at the place of registration.

The responsibility for preparing reports can be assigned to both the accountant and the personnel officer of the company.

Reporting methods:

if the enterprise has more than 100 employees, the form must be filled out online and sent to the inspection in electronic form through the service on the website of the Federal Tax Service;
if the company has less than 100 employees, the form can be submitted to the tax authority during a personal visit. It can be filled in by hand. It is allowed to enter the necessary information into the form using a PC, and print the finished report;
it is also allowed to send a report to the tax office by mail, by registered mail with a description of the attachment and a notice of receipt.

Filling rules

The rules for filling out the form are contained in the Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 No. ChD-6-25 / According to the Letter, all information in the form is entered by the taxpayer himself, except for the section “To be completed by an employee of the tax authority”.

So, the following sections are to be filled out:

information about the taxpayer himself (TIN, KPP, full name - for organizations; TIN and full name of the entrepreneur in full - for individual entrepreneurs);
the name of the tax authority and its code;
the date on which the average headcount was determined;
information about the number and wages workers;
personal signature and seal of the head of the company.

Also, an employee of the tax inspectorate enters information into the form received from the taxpayer. It fixes: the date of receipt of the completed document; report number; your personal data: full name and signature.

If the report deadline is overdue

In case of failure to submit a report, a fine may be imposed on the organization in accordance with (the amount of the fine is 200 rubles for each late submission of the document), and officials organizations can be held administratively liable ().

Information on the average number of employees for the previous calendar year, in the form of KND 1110018, is annually submitted by organizations and entrepreneurs with employees.

Who is required to submit information about the SSC

According to paragraph 3 of Article. 80 of the Tax Code of the Russian Federation, all organizations and individual entrepreneurs with employees must submit information about the average headcount (ASC).

If the number of employees for the report exceeds 100 people, the information must be submitted to electronic form. For up to 100 people, you can choose between electronic and paper reporting.

If there are no employees in the organization, information is also submitted, 0 people are indicated as the SSC.

Separate submission of information on separate subdivisions is not required. Employees separate subdivision taken into account when calculating the average for the entire organization.

When information is given

The deadline for submission is January 20 of the year following the reporting period. The deadline for submitting information for 2019 is January 20, 2020.

For organizations established during the year, information must be submitted no later than the 20th day of the month following the month of creation. The same rule applies to reorganized legal entities.

Liability for failure to submit

For failure to provide information about the average number of employees, the fine is 200 rubles.

How to calculate the average headcount

The average headcount (ASCh) includes only employees with the main place of work. External part-timers and employees under contracts are not taken into account in the calculation. Internal part-time workers are counted as one person.

When calculating for a year, quarter and other period of more than a month, it is calculated on the basis of the average number for each month. To calculate the AMS for the month, it would be necessary to add up the AMS of full-time employees and the average number of part-time employees. The part-time employees are only those who work part-time by agreement. Those who are legally entitled to part-time work should be counted as full-time employees.

AMS for the month is calculated on the basis of the payroll for each calendar day of the month for full-time employees. Calculation example, payroll from June 1 to June 21 - 50 people, and from June 22 to June 30 - 51 people. In this case, for June - 50.3 ((50 people x 21 days + 51 people x 9 days) / 30 days). Taking into account rounding - 50 people.

All are included in the calculation of the list employed workers, which are listed in the organization on a particular day. It does not matter if the person worked that day, was on vacation or sick leave. Not counted are only employees on maternity leave, unpaid study holidays and unemployed on parental leave. If an employee works part-time work time, on parental leave, it is included in the calculation.

The headcount on weekends and holidays is equal to the headcount for the previous working day.

Information about the number of working hours in a month is contained in the production calendar. Working days include working days that fall on vacation and sick leave. For each such day, the same number of hours are taken into account as the employee worked on the last day before vacation or sick leave.

A sample of filling in information about the average number.