Average number of employees- is the average payroll number of employees for a certain period of time.

As a rule, the average number of employees is calculated for the month, quarter and year.

Quarterly and annual calculation average headcount employees is based on the monthly calculation of the average number of employees.

Who is obliged to submit information on the average number of employees to the tax office

The obligation to submit to the tax office at the end of the year information on the average number of employees is established by paragraph 3 of Art. 80 of the Tax Code of the Russian Federation. This report must be submitted by all organizations without exception.

As for entrepreneurs, they submit information only if they hired personnel in the reporting year.

Taxpayers whose average number of employees for the previous calendar year exceeds 100 people are required to submit tax declarations (calculations) to the tax inspectorates in accordance with established formats in in electronic format.

This procedure also applies to newly created (reorganized) organizations with a number of employees exceeding the specified limit.

In order to fulfill this provision, organizations (individual entrepreneurs who attracted in the specified period employees) must annually, no later than January 20, submit to the tax authorities information on the average number of employees for the previous calendar year.

Newly created (reorganized) organizations submit such information no later than the 20th day of the month following the month in which the organization was created (reorganized).

Cases when you should calculate the average number of employees

The average number of employees should be calculated in the following cases.

1. In order not later than January 20 of the current year to submit to the IFTS at the location of the organization information on the average number for last year.

This must be done annually.

If the organization submits information about the average headcount late, then the IFTS can impose two fines at once:

for an organization or an individual entrepreneur - in the amount of 200 rubles;

for its head or chief accountant - in the amount of 300 to 500 rubles.

2. To know whether the organization needs to submit tax reports to the IFTS in electronic form (clause 3 of article 80 of the Tax Code of the Russian Federation).

3. To fill in the field "Average headcount" in the calculation in the RSV-1 PFR form.

4. To fill in the field "Number of employees" in the calculation in the form 4-FSS.

5. To calculate the amount of income tax (advance payment) paid at the location of a separate subdivision, if the organization uses the average headcount indicator for calculation (clause 2 of article 288 of the Tax Code of the Russian Federation).

The procedure for calculating the average number of employees

The average number of employees for any period (year, quarter, half year, 2 - 11 months) is calculated using the average number of employees for each month included in this period.

1. First you need to determine the payroll in full employed workers organizations for each calendar day of each month.

On working days, it is equal to the number of all employees with whom employment contracts have been concluded, taking into account all employees who did not show up for work due to temporary disability, as well as taking into account all employees on business trips and vacations.

In this case, it is not necessary to include in the calculation:

external part-timers;

employees who are on maternity leave or are on parental leave;

workers who are in unpaid study leave;

part-time workers who work part-time work time that is, they work part-time or part-time.

Payroll for weekends and non-working days holidays equal to the headcount on the preceding working day.

For example, an employee fired on Friday should be taken into account in the calculation of the headcount for the coming days: Saturday and Sunday.

Individuals working only under civil law contracts are not included in the calculation of the headcount.

The average number of employees per month is calculated by summing the number of employees on the payroll for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing the amount received by the number calendar days months (28, 29, 30 or 31).

To do this, it is necessary to divide the sum of the average number of employees for the first, second, etc. until the last month of the period by the number of months in the period.

In this case, the result obtained must be rounded up to integer units: a value less than 0.5 is discarded, and 0.5 or more is rounded up to an integer unit.

Still have questions about accounting and taxes? Ask them on the forum "Salary and personnel".

Average number of employees: details for an accountant

• Who has the right to submit documents to the FSS on paper?

  The average number of employees for all months of the calendar year is calculated. Determination of the average number of employees per year. The average number of employees for ... a year is determined by summing the average number of employees for all ...

• We consider the indicators of the average and average number of employees

  Art. 80 of the Tax Code of the Russian Federation, taxpayers whose average number of employees in the previous calendar year exceeds ... the average number per month, to the average number of employees must be added the average number of external ... institutions are required to provide information on the average number of employees for the previous calendar year in ... the relevant fields are entered indicators on the average number of employees of the institution. When filling in the field "Reliability ...

• Separate subdivisions of UE and income tax

  The arithmetic average of the share of the average number of employees (labor costs) ... which of the indicators to use - the average number of employees or the amount of payment costs ... 11 of the Tax Code of the Russian Federation, the average number of employees for tax purposes is calculated similarly to the average number of employees in the order ... number for the previous business day. The average number of employees is calculated on the basis of the payroll ...

• Compliance with labor laws: inspections are streamlined

  Labor (M), which depends on the average number of employees employed by a legal entity or ..., 5 - with an average number of employees less than 200 people; 0.7 - with an average number of employees from 200 ... to 499 people; 1 - with an average number of employees from 500 ... to 999 people; 1.5 - with an average number of employees over ...

• New categories will be quota in the Republic of Crimea

  Jobs as a percentage of the average number of employees) for the employment of people with disabilities ... employment of people with disabilities in the amount of 3% of the average number of employees. Note! According to the Order of the Ministry of Labor ... employment of disabled people in accordance with the average number of employees in the following amounts: from 35 ...

• Income tax and VAT for separate divisions

  ... : by the residual value of depreciable property + the average number of employees of the EP; according to the residual value of the depreciable ... formula: where: A - the share of the average number of employees in the unit; F - the average number of ... depreciable property; A - the share of the average number of employees in the unit or the specific ...

• Innovations in conducting scheduled inspections of employers

  Labor (M), which depends on the average number of employees employed by a legal entity or ..., 5 - with an average number of employees less than 200 people; 0.7 - with an average number of employees from 200 ... to 499 people; 1 - with an average number of employees from 500 ... to 999 people; 1.5 - with an average number of employees over ...

• The choice of a reduced tariff with the simplified tax system and not only

  Insurance premiums at reduced rates); average number of employees for the reporting (calculation) period ..., conditions on the share of income and the average number of employees for the reporting (calculation) period, ... conditions on the share of income and the average number of employees for the period from 1 ... type of activity more than 90 %. The average number of employees of the organization is 30 people. Organization ... conditions on the share of income and the average number of employees for the reporting (billing) period, ...

Information on the average number of employees is one of the forms that taxpayers with employees must submit to the tax office. In the article we will talk about the deadlines for submitting the average headcount, and tell you where to download the form of this form for 2018-2019.

Why do inspectors need information about the average headcount

Submitting to the IFTS information on the average number of employees is required by paragraph 3 of Art. 80 of the Tax Code of the Russian Federation. Why is this information necessary for tax authorities?

First of all, from this indicator It really depends on how you file your tax returns.

If last year's number of employees exceeds 100 people, the only acceptable way to submit declarations is electronic, via TCS through an EDF operator ( electronic document management). For non-compliance with this requirement, Art. 119.1 of the Tax Code of the Russian Federation provides for a fine of 200 rubles.

Taxpayers with 100 employees or less can choose between electronic and paper reporting.

In addition, the number affects the right to apply special tax regimes. For example, for simplicity, the average number cannot exceed 100 people, and for PSN - 15 people.

The obligation to submit information on the average headcount (KND form 1110018) applies to both organizations and individual entrepreneurs. Moreover, this obligation is not removed from the entrepreneur upon closing.

Meanwhile, there is a certain relaxation for individual entrepreneurs: they must submit a calculation of the number only if they used wage labor. This is directly stated in paragraph 3 of Art. 80 of the Tax Code of the Russian Federation.

Companies provide information regardless of the presence or absence of employees (letter of the Ministry of Finance dated February 4, 2014 No. 03-02-07/1/4390).

Note that this duty is not affected by the applicable tax regime. Information is submitted on an equal footing by those applying the OSNO, and those who have chosen special modes (STS, UTII, ESHN, PSN).

The number must be reported annually, including when it does not change compared to the previous year.

Information on the average number of employees is submitted for the past year. The deadline for submission for operating companies and individual entrepreneurs is January 20 of the current year (clause 3 of article 80 of the Tax Code of the Russian Federation). For example, information for 2018 must be submitted by January 21, 2019 inclusive. The deadline for submitting the certificate has been postponed to 01/21/2019, because 01/20/2018 falls on a day off - Sunday.

If the company was established during the year, it must submit information no later than the 20th day of the month following the one in which it was formed. A similar requirement applies to reorganized legal entities. They report to the IFTS about the number until the 20th day of the month following the month of reorganization.

Newly registered individual entrepreneurs are not required to submit information in the year of registration.

If any of these dates fall on weekends or holidays, they are general order are transferred to the next business day (clause 7, article 6.1 of the Tax Code of the Russian Federation).

Average headcount: form 2018-2019

The form of information on the average number of employees is approved by the tax service.

To submit information on the average headcount, the form in 2018 was used in accordance with Order No. MM-3-25/174@ dated March 29, 2007. The average headcount on the form in 2019 for the past year 2018 is submitted in the same form. Recommendations for filling out the form are given in the letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 No. ChD-6-25 / 353@.

The form is the same for organizations and individual entrepreneurs. You can download the form for the average headcount submitted in 2019 on our website:

The form is quite easy to fill out. It consists of only 1 page, which is somewhat similar in appearance to the title page of the declaration.

In the certificate, you must provide information about the organization or individual entrepreneur (TIN, KPP, name or full name), indicate the name and code of the inspection. Then you need to specify the date on which the average number is calculated. It will be:

• January 1 of the current year - if this is the number of the previous year; or
• 1st day of the month following the month of creation or reorganization.

Since 2018, the rules for calculating the number have been established by order of Rosstat No. 772 dated November 22, 2017.

Read more about the changes introduced by the order of Rosstat dated November 22, 2017 No. 772, read .

IN general view the calculation formula looks like this:

Avg year = (avg 1 + avg 2 + ... + avg 12) / 12,

where: Avg year is the average headcount for the year;

Avg 1, 2, etc. - the average number for the corresponding months of the year (January, February, ..., December).

Read more about the calculation procedure in the article. "How to calculate the average number of employees?" .

The information is certified by the signature of the entrepreneur or the head of the company, but can also be signed by the representative of the taxpayer. In the latter case, it is necessary to point to a document confirming the authority of the representative (for example, it may be a power of attorney), and submit a copy of it along with the information.

NOTE! The power of attorney of the IP representative must be notarized (Article 29 of the Tax Code of the Russian Federation).

How and where to submit information

The completed paper form can be submitted in person or through a representative to the Federal Tax Service, or sent by mail with a list of attachments.

Information can also be submitted electronically. The corresponding format was approved by order of the Federal Tax Service of the Russian Federation dated July 10, 2007 No. ММ-3-13/421@. Moreover, all taxpayers can choose between paper and electronic versions, including those whose average number has exceeded one hundred. Information is not a declaration, therefore the requirement of paragraph 3 of Art. 80 of the Tax Code of the Russian Federation on mandatory electronically change is not valid in this case.

The form is submitted to the inspection at the place of registration of the company or at the place of residence of the individual entrepreneur. Organizations with separate divisions report the number of all employees at the place of registration of the head office.

Will they be punished for not providing information about the number of employees?

Certainly they will be punished. For each case of failure to provide or delay in information on the average number of employees, the taxpayer may be fined 200 rubles. in accordance with paragraph 1 of Art. 126 of the Tax Code of the Russian Federation.

In addition to tax, administrative liability is also possible. officials according to part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, that is, a fine of 300 to 500 rubles. This is indicated by the Ministry of Finance of Russia in a letter dated 06/07/2011 No. 03-02-07 / 1-179.

However, keep in mind that the inspection is not entitled to block at the expense of this. Information is not a declaration, which means that their failure to submit or violation of the deadlines does not fall under the grounds for suspending the movement of money on accounts, provided for in subpara. 1 p. 3 art. 76 of the Tax Code of the Russian Federation.

Read more about blocking and unblocking accounts.

Results

Information on the average number of employees must be submitted to the Federal Tax Service by all organizations and individual entrepreneurs. The deadline for submitting the certificate is no later than January 20 of the year following the reporting one. In this case, if the date of submission of the document falls on a weekend, then the deadline is postponed to the next working date following it.

Information on the average number of employees (form)

Calculation of the average headcount

The average headcount is determined in accordance with the requirements of Rosstat (Appendix No. 1 to Rosstat Order No. 580 dated September 24, 2014).

It is calculated based on the payroll. For each working day of the month, it includes employees, including those hired for temporary or seasonal work, both those present at their workplaces and absent, for example, for the following reasons:

• those on sick leave;
• sent on a business trip;
• who are on regular paid leave;
• who are on vacation at their own expense;
• who received a day of rest for working on a day off;
• working at home.

On a weekend or holiday, the headcount is considered equal to the headcount for the previous business day.

Who is not included in the payroll

The average headcount does not include:

• external part-timers;
• persons with whom civil law contracts;
• women on maternity leave;
• persons on parental leave.

Calculation at full employment of employees

The average number for the month is calculated according to the formula:

Calculation for part-time work

For employees working part-time under an employment contract, the average headcount is calculated using the following formula:

Sick days and vacation days of part-time employees are counted for the same number of hours as their previous working day.

Workers who work part-time at the initiative of the employer or by operation of law, such as minors, are counted as whole units in the calculation.

New form "Information on the average number of employees for the previous calendar year" officially approved by the document Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 N MM-3-25 / 174 @.

More about the application of the form KND 1110018:

• We consider the indicators of the average and average number of employees

  80 of the Tax Code of the Russian Federation, taxpayers whose average number of employees in the previous calendar year exceeds 100 people submit reports .... We draw up a report for the IFTS The form "Information on the average number of employees for the previous calendar year" was approved by Order of the Federal Tax Service of the Russian Federation dated ... general rule institutions are required to submit information on the average number of employees for the previous calendar year to the tax authority no later than ...

• About the Unified Register of Small and Medium Business Entities

  The following reasons: failure by the organization (entrepreneur) to provide information on the average number of employees for the previous calendar year and (or) tax reporting (p ... activities for the previous calendar year, approved by Decree of the Government of the Russian Federation dated 04.04.2016 No. 265 "On ... subjects SMEs by average number of employees for the previous calendar year and income from entrepreneurial activity for the previous calendar year, entered into ...

• The deadline for posting information on taxpayers on the website of the Federal Tax Service has been postponed

  group of taxpayers; on the average number of employees of the organization for the calendar year; on the amount of taxes paid by the organization in the calendar year and ... as of May 1 of the year of placement of the specified information For the calendar month preceding the month of their placement ... information website Name and...

• TZV-MP - form for small business

  One-time form No. TZV-MP "Information on the costs of production and sale ... form No. TZV-MP "Information on the costs of production and sale ... the average number of employees for the previous calendar year did not exceed 100 people; income received from entrepreneurial activities for the previous calendar year ... hereinafter - Instructions)). It includes information on the whole legal entity ... results. Section 1 "Information on the proceeds from the sale of products (goods ...

• Disqualification of a director as a result of gross accounting irregularities, including the absence of an audit report

  From December 6, 2011, N 402-FZ “On Accounting” is ... the number is used as an indicator of the average number of employees for the previous calendar year, instead of sales proceeds, the indicator of income received for the previous calendar year is used ... it is independently based on information on incomes and the average number of employees, data from the Unified State Register of Legal Entities, Unified State Register of Legal Entities and ... it is advisable for heads of organizations to consider concluding an agreement for the provision of audit ...

• Personnel document flow of microenterprises

  In the relevant register, the average number of which for the previous calendar year does not exceed 15 people)