Statistics of the number of employees of the enterprise. Industrial and production personnel (PPP), of which Number of PPP decoding
Employees of the enterprise can work at several jobs. In this case, the main work is allocated, which is recorded in work book both main and additional: part-time, contract, casual, one-time.
Under the structure of personnel understand the ratio of individual categories of workers to their total number.
The number of workers can be determined by one of the following methods:
1) according to the complexity of the produced programs;
2) by the number of jobs;
3) according to the standards of service.
By labor intensity produced programs: the number of employees employed in normalized operations is determined:
where N j is the volume of production for the j -th product;
t j - labor intensity of the j -th product, n-h;
K B - the planned turnover of the implementation of time standards;
n is the number of positions in the product range.
By number of jobs(calculation of main and auxiliary workers)
where W PM is the number of jobs;
f CM - number of shifts (shift work);
K SP - payroll ratio
according to service standards the number of auxiliary workers is determined:
where is the total number of serviced objects per shift (RM, machine tools, etc.);
f SM is the number of shifts;
H 0 - service rate (number of serviced objects by one worker per shift).
The headcount for the period is not a constant value, as employees are hired and fired. Therefore, the payroll number of employees at the beginning or end of the month will not characterize the presence labor resources for the period as a whole.
To do this, calculate the indicators of the average number of employees for a given period.
Attendance - the number of employees who must come to work within one shift (one day). The payroll, in addition, includes permanent and temporary workers who are on business trips, at military training camps, on vacation, sick, etc.
As you can see, the number depends on the volume of production and the budget (balance) of the working time of one worker (F D.R.). The working time budget is the average number of hours that one person can work during the period under review. It is calculated based on the accepted mode of operation and the planned loss of working time (table 2.1).
Table 2.1
The budget of working time of one worker of the enterprise for the year
The number of temporary workers is determined by the number of jobs and service standards.
When calculating the TSS, the following persons are excluded from the list of persons:
women on maternity leave (up to 3 years);
· students of d / o and / o of the last courses, who are on vacation b / s;
Disabled veterans of the Second World War, working part-time.
The state of personnel in the enterprise can be determined using the following coefficients:
1) Attrition rate (K VC)
where R HC is the number of employees laid off for a given period;
The average number of employees for the same period.
2) Frame acceptance rate (K PC)
where R P is the number of employees hired for the period.
3) Frame stability coefficient (K SC)
where - the number of employees who left the enterprise for own will and due to violation labor discipline;
Average number of employees at the enterprise in the previous period, pers.
K SC is used in assessing the level of organization of production management both at the enterprise and in individual departments.
4) Staff turnover rate (K TC) - is determined by dividing the number of employees of the enterprise who retired or laid off for a given period (R HC) by the average number for the same period
The average number of PPP
working | 2007 | 2008 | year 2009 | Growth (+), decline (-) by 2007 | Growth (+), decline (-) by 2008 |
Essential Workers | |||||
Auxiliary workers | |||||
checkpoint controller | |||||
Total RFP |
As a result of a systematic policy to improve the enterprise management structure, the total number of PPPs in two recent years decreased by 174 people, or 14%.
The enterprise is constantly experiencing a shortage of qualified personnel, incoming young specialists are not enough to replenish the retired workers.
working | 2007 | 2008 | year 2009 | Growth (+), decline (-) by 2007 | Growth (+), decline (-) by 2008 |
Essential Workers | |||||
Auxiliary workers | |||||
checkpoint controller | |||||
Total RFP | 1 4238 | ||||
Around Obninsk |
The average salary at the enterprise increased relative to 2007 by 5282 rubles, or 52.6%, relative to 2008 by 1077 rubles, or 7.6%.
Based on an order CEO dated 05.03.2009 No. 74 in connection with a change in the organizational and production working conditions, in order to preserve jobs and prevent mass layoffs of workers in the conditions of the financial and economic crisis, based on the decision of the conference of the enterprise's labor collective, recommendations of the Board of Directors of the Company (minutes of the Board directors dated 02.03.2009, No. 9), taking into account the opinion of the elected body of the primary trade union organization and in accordance with the norms of Art. 74, 93 of the Labor Code of the Russian Federation, from March 16, 2009, the enterprise introduced a part-time regime in the form of a 4-day working week. At the same time, the payment wages was carried out within the terms established by the Collective Agreement.
In order to reduce social tension and preserve the team, paid public works were organized, financed from the budget funds allocated by the Obninsk Employment Center. About 600 employees of the enterprise were involved in paid public works, 11.6 million rubles were paid from the funds federal budget(excluding taxes payable to the budget). Largely due to the implementation of the program to promote employment of the population, the average monthly salary of the company's employees did not decrease relative to the level of 2008.
In 2009, the level of the average wage in the plant lagged behind the level in the city by 6,452 rubles, or almost 30%.
Payouts social character employees of the enterprise
Payment type | Amount of payments, thousand rubles |
||
2007 | 2008 | 2009 |
|
Compensation for mothers for childcare up to 3 years. | |||
Severance pay upon dismissal | |||
Material aid | |||
Payment for medical services | |||
Vouchers to sanatoriums and d / o | |||
funeral services | |||
Payment for sick leave | |||
Payments for collective agreement | |||
Total: | 35 57 | ||
The number of PPP, pers. | |||
PPP payroll fund | |||
Amount of payments per 1 employee | |||
Social payments per 1 employee at the expense of the enterprise in 2009 amounted to 8068 rubles. and increased by 5240 rubles, or by 185% compared to 2008.
The increase in the amount of payments per 1 employee is mainly due to the payment of severance pay upon dismissal of employees of the enterprise and compensation for unused vacation.
4.2. Training and professional development
Subdivisions that carried out activities for personnel training and advanced training (at the enterprise):
№ p/n | Subdivision name | Advanced training, people | Trained in blue-collar jobs, people | Mastered a related specialty, person |
Tool production | ||||
Plot No. 29 | ||||
Transport and warehouse shop | ||||
Assembly and test shop | ||||
In the period from September 2008 to April 2009, technical training was conducted in the divisions of the plant, in which 285 employees from 14 divisions of the plant took part.
From September 2009 to April 2010, technical training was carried out in 12 divisions of the plant.
Improved qualifications (increased rank) in 2009 by 3.8 times more workers than in 2008, trained in blue-collar jobs - 6 times more than in 2008.
Subdivisions that carried out activities for personnel training and advanced training (in educational institutions), including under the Advanced vocational training employees:
№ p/n | Subdivision name | Training in accordance with safety requirements, human | Training in advanced training courses, people |
Transport and warehouse shop | |||
Maintenance shop | |||
Administration | |||
Sales Department | |||
Information and Computing Center | |||
Design and technological service | |||
Labor protection service | |||
Accounting | |||
Assembly and test shop | |||
Departmental security | |||
Center for metrological support and testing | |||
Communication site | |||
Department of Logistics | |||
Tool production | |||
Department of technical control | |||
Human Resources Service | |||
The Department mobilization training economy, civil defense and emergencies | |||
Quality Assurance Department | |||
Economic Forecasting, Organization and Remuneration Service | |||
Regime-secret part | |||
Legal group | |||
office | |||
health center | |||
Department of Chief Power Engineer | |||
Department of Chief Mechanic | |||
84 employees were trained in accordance with safety requirements, which is 4 times more than in 2008, 79 people were trained in advanced training courses, which is 3 times more than in the previous year.
4.3. Social programs
Work with youth.
Attracting young professionals is a must and necessary condition to ensure the implementation of the plan strategic development enterprises.
In this regard, the following programs have been developed and are operating:
1) the Regulation “On measures of social support for young professionals” is being implemented, in accordance with which in 2009 6 young professionals were paid a one-time financial assistance in the amount of 10,000 rubles each.
2) the housing problem for young workers is being solved in several ways:
For nonresident young specialists and trainees, the plant provides dormitory rooms and pays for utilities, the amount of payment utilities in 2009 amounted to 20 thousand rubles;
The enterprise has built 3 residential buildings in the village of Kabitsino, Borovsky district, for young workers. In October 2009, the first house was commissioned. 10 service apartments are occupied, the remaining 20 service apartments are planned to be occupied in 2010;
For young professionals who have worked conscientiously at the enterprise for 3-4 years and have expressed a desire to receive a housing loan, the plant plans to take over the repayment of interest on these loans.
The company provides assistance:
In the organization of summer holidays for the children of the plant workers (41 people, in the amount of 176 thousand rubles);
In organizing leisure activities for the plant employees (sports sections were paid for: football, volleyball, swimming, shooting from pneumatic weapons; the plant's sports events were financed: sports and athletics, ski and athletics relay races, winter and summer city tourist rallies). The total cost of these activities amounted to 23 thousand rubles.
The administration of the plant supported the creation of the plant's youth organization and financed several activities carried out by the youth organization (participation of the plant team in the city tourist rally; sending workers to youth forums and seminars, etc.).
Young workers were trained under the program of advanced vocational training in order to obtain related professions and improve their qualifications. About 700 thousand rubles were spent for these purposes. funds from the federal and regional budgets.
5. Safety and ecology
5.1. Occupational health and safety
The labor protection service in 2009 carried out its work in contact with the personnel management service, since the common fundamental document of these services is Labor Code RF. Together with the personnel management service, during the year, training was conducted for the management of the plant's divisions on issues of general labor protection and radiation safety. For these purposes it was spent:
Heads of departments 38 people - 126.0 thousand rubles. (out of this amount, 90.0 thousand rubles are funds for advanced training of the Employment Center);
Specialist in attestation of workplaces in terms of working conditions - 11.5 thousand rubles;
Specialists (6 people) on radiation safety issues - 138.0 thousand rubles.
In 2009, the implementation of all technical measures provided for by the Agreement on labor protection between the Employer and the trade union committee of the trade union No. 282 (Appendix No. 9 to the Collective Agreement) was completed. Three measures of the Agreement were withdrawn from implementation as having lost their relevance.
All factory workers who regulations overalls are provided, provided with certified personal protective equipment. During the year, overalls and personal protective equipment were purchased in the amount of 1,480.0 thousand rubles. For the work of employees of the plant in harmful and hazardous conditions labor are compensated. Thus, in 2009 the following was paid:
Behind additional leave- 2072.5 thousand rubles;
Therapeutic and preventive nutrition - 348.2 thousand rubles;
Milk and other equivalent products - 1387.4 thousand rubles;
Increased wages tariff rates- 1154.0 thousand rubles.
In 2009, medical examinations were provided for 195 people working in harmful and dangerous working conditions. 232.0 thousand rubles were spent for these purposes. (from the social security fund). in-depth medical checkup 176 people passed.
For the workers of the plant, together with the Clinical Hospital No. 8, a free medical examination was organized for everyone. However, there were only 386 of them. It should be noted that as a result of clinical examination, several workers were diagnosed with primary forms diseases that they did not know about.
In 2009, work was continued on certification of workplaces in terms of working conditions in accordance with the order of the Ministry of Health and Social Development of the Russian Federation dated August 31, 2007 No. 569. During the year, instrumental measurements of parameters (noise, vibration, illumination, dust content, etc.) were carried out at 124 workplaces . At present, the attestation documents have been sent to Kaluga for examination by the Ministry of Labour, Employment, and Personnel Policy.
During the year, the factory commission on the culture of production, labor protection and fire safety. Conducted 10 raids. Based on the results of the raids, the identified shortcomings were analyzed at meetings on labor protection with the chief engineer of the plant. The minutes of the meetings with the measures and decisions taken were approved by the chief engineer and addressed to the heads of departments for mandatory execution.
Accidents and incidents for last year Did not happen. In 2009, there was 1 accident at the plant with a slight injury to storekeeper N.V. Pimenova with disability in the amount of 10 man-days. She was paid compensation in the amount of 7,438.1 rubles on a disability certificate.
The level of labor protection at the plant can be assessed positively.
5.2. Ecological impact on the environment
In the course of the production activity of the plant, three main areas of negative impact on the environment can be distinguished: the formation and disposal of production and consumption waste, the discharge of pollutants into water bodies, and the emission of pollutants into the atmosphere.
JSC PZ "Signal" carries out the following emissions of pollutants into the atmosphere:
Assembly and assembly production: white spirit, acetone, xylene, lead, dust;
Mechanical production: dust, nitrogen dioxide, manganese dioxide, welding aerosol;
Paint department: white spirit, acetone, xylene, toluene, paint dust, caustic soda;
Manufacturing printed circuit boards and plastic products: acetone, xylene, toluene, white spirit, dust, hydrogen chloride, gasoline, welding aerosol, sulfuric acid, ammonia, caustic soda, chromic anhydride, nitrogen dioxide, aluminum oxide, lead;
Tool production: dust;
Heat treatment department: caustic soda, kerosene, dust.
To reduce the negative impact on the environment at the enterprise, many ventilation units that release into the atmosphere are provided with gas cleaning equipment. The efficiency of gas cleaning is constantly monitored. At the sources of emissions into the atmosphere, new technological equipment is being introduced that does not produce emissions into the atmosphere, which makes it possible to reduce the gross emissions from the enterprise. The enterprise received permission to release No. 70, issued on the basis of the order of the Prioksky Department Federal Service on environmental, technological and nuclear supervision dated December 23, 2009 No. 1001.
For the treatment of industrial wastewater coming from the shops for electroplating printed circuit boards and other production sites, the plant provides for an industrial wastewater treatment plant. Thanks to the ongoing wastewater treatment, the enterprise operates a recycling water supply system. These measures lead to a reduction in water consumption in production.
Household and fecal sewage enters the city treatment facilities, where it is cleaned before being discharged into natural water bodies. Weekly monitoring of the quality of water discharged into the city networks is carried out.
Additionally, the quality of storm drains is monitored for compliance with the standards established in permit No. 174 of November 25, 2008.
The enterprise controls the formation and disposal of waste generated in the course of production activities. Purchased and put into operation software, which allows to automate the waste accounting system, a database has been created to track the dynamics of generation and further movement to the places of waste processing and disposal. When concluding contracts for the removal of waste, preference is given to organizations where they are used as secondary raw materials or disposed of. Some types of waste are used and disposed of at the plant itself.
During the treatment of industrial wastewater, waste is generated: hydroxide sediment heavy metals and spent coal BAU, which are taken to their own landfill specially designed for this purpose. The state of the landfill is constantly monitored environment. Based on the results of groundwater monitoring, an assessment of the impact on the environment during the operation of the landfill is carried out.
All types of waste are subject to disposal limits No. 206 dated June 16, 2008. The enterprise has received a license to collect, use, neutralize, transport, and dispose of class I-IV hazardous waste No. OT-09-000243(40) dated June 16 .2008
The enterprise additionally monitors the state of the environment in the area of production sites No. 1 and No. 2. According to long-term observations, no increase in anthropogenic load is detected, which is confirmed by the values of controlled indicators.
6. Quality system
In 2009, the quality management system (QMS) of the plant successfully passed the inspection check by the experts of the "Military Register" for compliance with the requirements of GOST RV 15.002-2003 and GOST R ISO 9001-2001.
According to the assessment, the effectiveness of the QMS in 2009 was 88%.
The effectiveness of meeting the requirements of GOST RV 15.002 based on the results of internal and inspection checks amounted to 82.5%; all operating processes and main divisions of the enterprise were checked.
In 2009, the level of product quality, taking into account complaints and warranty repair amounted to 98.4%.
The result of the customer satisfaction assessment in 2009 was 90.9%.
As of 01.01.2010, the enterprise has developed and operates 83 enterprise standards and methodological instructions, 8 process maps, 4 sub-process maps included in the structure of the QMS documentation.
In 2009, the chemical-technological laboratory was accredited for technical competence in the system of accreditation of analytical laboratories (centers) (accreditation certificate No. ROSS RU.0001.516169 dated 07.12.2009).
Quality indicators
№ p/n | Indicators | 2007 | 2008 | |
1. | Number of products on claims | |||
Percentage of delivery of products from the 1st presentation of the QCD / PZ | ||||
The lowest level of defectiveness (by products) | 0.127 (PKUZ-1A) 0.25 (DKG-01L) 0.04 (UIK-RHB) |
|||
Violations of technological discipline (% of the number of inspections) | ||||
Losses from marriage, thousand rubles | ||||
Number of deviations from the requirements of design documentation, TD, ND | ||||
Number of employees on self-control | ||||
Number of certified products |
By product military equipment:
Reducing the level of warranty repairs (Kg) from 0.014 to 0.01;
Reducing the level of defectiveness of manufactured products VT (Kd) from 0.054 to 0.02;
Reducing the total number of claims (claims) received from consumers - from 34 to 25;
For products with QCD acceptance:
Increasing the defectiveness rate of manufactured products - from 0.017 to 0.046;
Increasing the level of warranty repairs - from 0.004 to 0.014;
Increase in the total number of claims (claims) received from consumers - from 20 to 24.
For nuclear power products:
Deterioration of quality indicators (an increase in the number of claims and reclamations from consumers for products with QTC acceptance, a decrease in the percentage of products delivered from the 1st presentation of QCD / PZ, an increase in the levels of claims and warranty repairs for products with QTC acceptance, as well as an increase in the level of defectiveness for military equipment products (UIK-RHB, PKUZ-1A and DKG-01L) is caused by the following main reasons:
Insufficient qualification of performers;
A large number of issued production and technical instructions for the manufacture of DSE (leads to unplanned production losses);
Decrease in the quality of domestic purchased components (PKI) and tools purchased by the plant;
Lack of equipment modern methods and means of control.
To improve the effectiveness of the QMS, it is necessary to:
Continue providing production with modern equipment;
To systematically strengthen the personnel of the design and technological service (CTS), the center for metrological support and testing (CMOI) and the assembly and testing workshop (MIC) by specialists;
Department of Material and Technical Training (OMTO) to systematically carry out work on the evaluation of suppliers of components and, in the event of an increase in the number of complaints, change the supplier;
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One of the factors of production (economic resources) necessary for the organization of the production process, along with capital, is labor. Under the labor factor understand the direct participation of people in the production process and management. Unlike other factors of production, labor combines all economic elements, organizing and implementing the production process. It determines the degree of use (efficiency) of the main and working capital firms and the overall economy of the firm. All personnel of the company, depending on the place of work and attitude to production process is divided into staff engaged in the main production activities(PPP - industrial and production personnel), and personnel engaged in non-core, non-production activities.
The SPP is made up of workers and employees. In turn, workers are the main and auxiliary. The main workers are workers directly involved in the manufacture of products. Auxiliary workers - workers servicing fixed assets, engaged in their repair, auxiliary, auxiliary and cleaning work.
Employees are divided into managers, specialists and other employees related to employees.
Workers in individual industries are divided according to professions, specialties and qualifications.
Distinguish between secret, full-time, payroll number of workers.
The number of workers per shift is the number of workers required to ensure the normal course technological process.
IN term paper attendance is calculated based on the rate of service.
Service rate (N obs) is the number of pieces of equipment that one worker can serve during a shift.
H yav cm \u003d N / N obs, (13)
where N is the number of units of installed equipment.
The turnout number in the shift of the main workers according to the stages of the technological process will be reporting period:
H yav1 cm \u003d 15 / 0.5 \u003d 30 people.
H yav2 cm \u003d 23/1 \u003d 23 people.
H yav3 cm \u003d 18 / 1.5 \u003d 12 people.
H 4 cm \u003d 15 people.
The number of workers per day is calculated by the formula:
H yav day \u003d N / N obs * n cm, (14)
where n cm is the number of shifts per day.
Or H yav day \u003d H yav i cm * n cm,
The headcount of the main workers by stages of the technological process will be in the reporting period:
H yav1 day \u003d 30 * 4 \u003d 120 people.
H yav2 day \u003d 23 * 4 \u003d 92 people.
H yav3 days \u003d 12 * 4 \u003d 48 people.
H yav4 days \u003d 15 * 4 \u003d 45 people.
When continuous process production to replace workers on weekends and there should be a replacement team:
H subm \u003d H yav cm (15)
The sum of the attendance per day and the replacement brigade is called the regular strength.
H yav day + H subm \u003d H pcs (16)
H pcs1 \u003d 30 + 120 \u003d 150 people.
H pcs2 \u003d 23 + 92 \u003d 115 people.
H pcs3 \u003d 12 + 48 \u003d 60 people.
H pcs4 \u003d 15 + 45 \u003d 60 people.
Each enterprise determines the number of planned absences from work - this is the time when employees do not come to work, but these days are payable. To replace planned absenteeism, an additional number of workers is required. Sum headcount workers and substitution of planned absenteeism forms the payroll number of workers:
H cn \u003d H pcs + H podm.pl.nevyh. (17)
To calculate the payroll, the transfer coefficient is used, which is determined on the basis of the data on the balance of working time of one average worker:
H cn \u003d H piece * K lane (18)
The balance of working time of one average worker.
T cal = 360 days
T nom \u003d T cal - t out, pr.
The number of days off in the case of continuous production with a 6-hour working day is 73 days.
Tnom = 360-73=287 days
T ef \u003d T nom -t pl. nev. for work ,
where t pl. nev. for work - the time of planned absences from work (given 35 days).
T ef \u003d 287-35 \u003d 252 days
The conversion factor is calculated by the formula:
K lane \u003d T nom / T eff. (19)
K per1 \u003d 287/252 \u003d 1.149
K lane \u003d 269/234 \u003d 1.150
The payroll for the stages of the technological process will be:
H sp1 \u003d 150 * 1.149 \u003d 172 people.
H sp2 \u003d 115 * 1.149 \u003d 132 people.
H sp3 \u003d 60 * 1.150 \u003d 69 people.
H sp4 \u003d 60 * 1.150 \u003d 69 people.
Total by stages:
Ch sp ODA otch \u003d Ch sp1 + Ch sp2 + Ch sp3 + Ch sp4 \u003d 172 + 132 + 69 + 69 \u003d 442 people.
Since the number of auxiliary workers per shift includes a repair team (daytime staff), we calculate it separately.
Number of auxiliary workers per shift:
H yav.sp1 cm \u003d 30-15 \u003d 15 people.
H yav.sp1 day \u003d 15 * 4 \u003d 60 people.
H pcs.sp 1 \u003d 15 + 60 \u003d 75 people.
H sp.sp.1 report \u003d 75 * 1.149 \u003d 86 people.
To calculate the number of the repair team, we calculate the conversion factor for daytime personnel:
T nom \u003d 360-104-12 \u003d 244 days (subtract weekends and holidays)
T ef \u003d 244-35 \u003d 209 days
K per2 \u003d 244/209 \u003d 1.167
H sp.sp.2 report \u003d 15 * 1.167 \u003d 18 people.
The total number of support workers per shift in the reporting period is:
H sp.fl. otch \u003d 86 + 18 \u003d 104 people.
H sl \u003d 50 people.
The total number of PPPs in the reporting period is:
H ppp otch \u003d H cn def otch + H cn ref otch + H sl (20)
H ppp otch \u003d 442 + 104 + 50 \u003d 596 people.
According to the initial data, the change in planning period the total number of ODA per shift is 5%.
The number of ODA in the planning period to be determined:
H sp1 pl \u003d 172 * 1.05 \u003d 181 people.
H sp2 pl \u003d 132 * 1.05 \u003d 139 people.
H sp3 pl \u003d 69 * 1.05 \u003d 73 people.
H sp4 pl \u003d 69 * 1.05 \u003d 73 people.
H cn def pl \u003d 182 + 139 + 73 + 73 \u003d 466 people.
The number of auxiliary workers and employees will not change in the planning period.
N ppp pl \u003d 466 + 104 + 50 \u003d 620 people.
Thus, in the planned period, the change in the number of PPP will be:
Ch ppp \u003d (Ch ppp pl - Ch ppp otch) / Ch ppp otch * 100% \u003d (620-596) / 596 * 100% \u003d 4.03%.
The increase in the number of PPP in the planned period by 4.03% occurred due to the growth of ODA by 5%.
What are the deadlines for the delivery of the average number in tax office companies that have just registered and companies that are already operating.
The main indicators of the company's activity include information on the average number of employees. This calculation is made either by an accountant or an employee of the personnel department. The headcount is necessary when preparing reports to the Pension Fund, tax, Rosstat, IFTS, etc. In addition, at the beginning of each year, business entities must submit a report. Consider how to calculate the average number of employees.
Who should provide information on the average number of employees
The average headcount is an indicator of the number of employees of the company who were employed in it, calculated on average over a certain period.
According to the current norms of the law, all business entities must calculate this indicator. These are not only organizations, but also entrepreneurs who are employers.
A report on the average headcount must also be sent to newly registered entities. For them, the law provides for a special period - no later than the 20th day of the month following the month of registration of the company in the tax office. They also submit this report together with everyone at a certain time. It means that average headcount for newly created organizations, it is presented twice.
These data are necessary when calculating taxes, other indicators, for example, the size of the average monthly wage. In addition, the average headcount is a criterion that distinguishes between economic entities when they submit reports to the tax and non-budgetary funds.
Important! Individual entrepreneurs who do not have employees exempted from submission of these reports starting from 01/01/2014.
Where to submit and how to send reports
Existing regulations determine that the average number should be surrendered individual entrepreneurs at the place of their registration, that is, residence, and organizations - at the location. If the firm has structural units, then it should report in general for all employees, including those employed in branches and separate departments.
This report can be filled out manually or using specialized programs and Internet services.
You can submit it to the tax office:
- By directly handing a paper document to the inspector - in this case, two forms must be submitted, on one of them responsible person puts a mark on receipt and returns it to the company representative
- By the method of sending a report on paper by mail with a list of attachments
- Via electronic document management- for this, the company must have an EDS and an EDI program
Depending on the region where the company is located, the IFTS may ask you to submit an electronic copy of it along with a paper document.
Deadlines for submitting the report on the average headcount
Once again, we note that reporting is provided to both existing and new organizations. The reporting deadlines are as follows:
How to calculate the average number of employees
To the calculation this indicator must be approached responsibly due to the importance it has for inspection bodies. When calculating it, it is necessary to use the data of the timesheet for recording work time, orders for the hiring and dismissal of company employees, granting vacations, etc.
Many specialized programs, if you enter all the necessary data into them, the average number can be calculated automatically. But it is still desirable for a company specialist to know the methodology for calculating this indicator.
Determination of the number for each day in a month
First you need to find out the number of full-time employees in the company. On working days, this value is equal to the number of people with whom labor agreements are signed, including those who are on business trips and on sick leave.
In this case, this volume does not take into account:
- External part-timers
- Workers with contracts
- Employees on maternity leave or childcare
- Employees in study leave without payment
- Employees who, according to the contract, work part-time or weekly. At the same time, those for whom the reduced working time is fixed by law (for example, those employed in places with harmful conditions) are taken into account in the calculation.
Important! The number of employees on a day off is considered the same as on the last working day before it. This means that the employee fired on Friday participates in the calculation on Saturday and Sunday. Companies that do not have a single labor contract put “1” for the billing month, taking into account their leader, even if he does not receive a salary.
Monthly calculation of the number of full-time employees
This number is defined as the sum of the number of fully employed employees for each day of the month divided by the number of days in the month:
H m = (D1 + D 2 + ... + D 31) / K d , where:
- D 1 , D 2… - the number of workers for each day of the month
- K d - number of days in a month
Example. The company had 15 full-time employees from March 1 to March 17. March 18 was hired new employee Thus, the total number by the end of the month was 16 people.
We get: (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45 the result is not rounded.
Calculation of the average number of part-time employees
First you need to calculate total amount hours worked by part-time employees. In this case, the days spent on vacation or on sick leave are counted by the number of hours worked on the last day preceding this event.
Then the average number of such employees is determined. To do this, the total amount of hours worked by them per month is divided by the product of the number of days of work in the month and the number of hours worked per day.
h n = H s / R h / R d , where:
- H s - total number of hours per month worked by part-time employees
- R h - the number of working hours per day, in accordance with the duration of the working week, which is set in the company. So, if a 40-hour week is used, then 8 hours is set, 7.2 hours is set at a 32-hour week, 4.8 hours is set if the week is 24 hours long
- R d - the number of working days in a month, according to the calendar
Example. An employee in the month of March worked 24 days out of the entire month part-time. With a duration of 8 hours, this amounted to 4 hours a day.
Calculation: 24 days x 4 hours per day / 8 hour week / 24 = 96 / 8 / 24 = 0.5 the result is not rounded.
Calculation of the average number of all employees per month
To determine the total number, you need to add the average number of full-time and part-time employees. The final value is rounded according to mathematical rules - more than 0.5 upwards, and less is discarded.
H s = h m + h n , where:
- h m - Received number of full-time employees per month
- Chn - Received number of part-time employees per month
Example. Let's take the initial data of the above described examples, where employees worked for the month of March.
Calculation: 15.45 + 0.5 = 15.95
Calculation of the average number for the year
After the number has been calculated for each month, the average number for the entire year is determined.
To do this, the values of all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.
h g = (H s1 + H s2 + … + H s12 ) / 12, where
- H s1 , H s2 … - the resulting average number for each month
If the company was registered during the year and did not work for the entire period, then the total amount is still divided by 12.
In addition to the annual, for some reports it is necessary to determine the quarterly number on average. It is produced in a similar manner, only the result of adding the indicators for the quarter is divided by three.
An example of calculating the average number of employees of an organization
In this example, we are partially missing employed workers. All work full time.
| Billing month | Initial data (amount of workers) |
Payment indicators |
| January | from 01 to 31.01.2016 - 16 people | 16 |
| February | from 01 to 25.02.2016 - 17 people from 26.02 to 28.02.2016 - 18 people |
Since from the 1st to the 25th of February, 25 days in the company there were 17 people and 3 days - from 26 to 28 February - 18 people, we get: (17 x 25 + 18 x 3) / 28 = 17.1 |
| March | from 01.03 to 31.03.2016 - 18 people | 18 |
| April | from 01.04 to 30.04.2016 - 18 people | 18 |
| May | from 01.05 to 04.05.2016 -18 people from 05.05 to 31.05.2016 - 17 people |
Since there were 18 people from May 1 to May 5, and from May 5 to May 31, 17 employees, we get: (4 x 18 + 27 x 17) / 31 = 17.1 |
| June | from 01.06 to 30.06.2016 - 17 people | 17 |
| July | from 01.07 to 31.07.2016 - 17 people | 17 |
| August | from 01.08 to 31.08.2016 - 16 people | 16 |
| September | from 01.09 to 30.09.2016 - 16 people | 16 |
| October | from 01.10 to 25.10.2016 - 16 people from 26.10 to 31.10.2016 - 17 people |
(26 x 16 + 5 x 17) / 31 = 16.2 |
| November | from 01.11 to 30.11.2016 - 17 people | 17 |
| December | from 01.12 to 20.12.2016 - 18 people from 21.12 to 31.12.2016 - 16 people |
(20 x 18 + 11 x 16) / 31 = 17.3 |
| Average headcount as of 01/01/2017 |
(16 + 17,1 + 18 + 18 + 17,1 + 17 + 17 + 16 + 16 + 16,2 + 17 + 17,3) / 12 = 16,89 |
Penalty for failure to deliver the average headcount
If a company or entrepreneur did not submit a report on the average headcount on time or did not submit at all, then the tax authority may impose a fine in the amount of 200 rubles for each document (according to the Tax Code of the Russian Federation).
In addition, through the court on the guilty executive a fine of 300-500 rubles may be imposed for the same violation. (according to the Code of Administrative Offenses).
However, even if the fine has been paid, the company or entrepreneur must file it anyway.
Also, failure to submit a report can be considered by the tax authorities as an aggravating circumstance in the event of other similar violations. This, in turn, will result in double fines in the future.
Tm. = attendance + absence (h-d) = 295.4 + 89.7 = 1055 people
t days in a year 365
Tfact. = 289.3 + 94.7 = 1052 people
t sq. = 295 400 = 280 days
t fact. = 289 300 = 275 days
3. the degree of use of the slave. time by the number of days of work per employee is:
K (1) \u003d 275 x 100 \u003d 98.2%, the degree of use of the slave. time is reduced due to the growth
280 absences from work for other reasons
4. calculate the duration of 1 slave. days according to plan and actually.
t sq. = 2274.6 = 7.70 hour
t fact. = 2256.6 = 7.80 hour
5. work time by duration 1 work. days was used:
K(2) = 7.80 x 100 = 101.3%
this result indicates that the use of the rab degree has been improved. time by 1.3% due to overtime work and shortening breaks for various reasons.
6. Calculate lesson duration 1 slave. days
t ur. = 2256.5 - 2.5 = 7.79 hours
This result indicates that we have improved the use of the slave. time by 0.9 hours by reducing only breaks.
K int. = K(1) x K(2) = 0.982 x 1.013 = 0.995 x 100 = 99.5%
K int. = 275 x 7.80 = 0.995 x 100 = 99.5%
The coefficient indicates that the enterprise has a reserve, a potential opportunity to improve the degree of use of the slave. time due to the indicated indicators by 0.5%.
INDICATORS OF SHIFT WORK OF THE ENTERPRISE.
Each enterprise is assigned its own number of shifts to work per day, however, the “number of shifts” indicator does not characterize the uniform distribution of workers among shifts, and hence the time they have worked.
An exact idea on this issue is given by the indicator "coefficient of shifts". It makes it possible to calculate the true number of shifts actually worked per day. The largest number of employees always works on the 1st shift, and the number of employees decreases on each subsequent shift.
The shift ratio is calculated by dividing the total number of man-days worked in all shifts by the number of man-days worked in the largest shift by the number of employees.
Example: a bakery works in 3 shifts. In each worked out a trace. number of man-days:
1 – 7 500; 2 – 5 600; 3 – 5 000
Total - 18 100
K cm. \u003d 18 100 \u003d 2.4 cm.
The result suggests that on average, instead of the 3 shifts supposed to be worked out, only 2.4 shifts were actually worked due to the uneven distribution of workers across shifts.
In order to talk about the degree of use of the shift mode, i.e. working time, you should calculate the coefficient of using the shift mode. It is obtained by dividing the shift coefficient by the number of shifts to be worked out.
To Spanish see dir. = 2.4 x 100 = 80.3%
The enterprise has a reserve for the use of shift work in the amount of 19.7%.
STATISTICS OF LABOR PRODUCTIVITY.
Labor productivity (PT) is the ability of an employee to work, this is the effectiveness of his work, i.e. labor efficiency.
There are 2 main type of PT:
1. individual - this is the productivity of the living labor of one worker
2. public - this is the average PT per 1 employee
a) in the sphere of mater. pr-va
b) at the level of n / x as a whole, i.e. at the macro level.
PT levels - direct and reverse and their relationship.
A direct indicator of the level of PT is the number of products produced per unit of time worked:
Q (q) - production volume
T - total costs slave. time
V - average output per unit of time (labor productivity)
t - labor intensity of 1 product.
V = Q (TP; RP; ND; GDP)
T (man-hour, h-d, average number of PPP).
Depending on the units in which we know the time we have worked, we can calculate the trace. types of PT:
1. average hourly - shows how many products were produced on average in 1 hour worked. It is obtained by dividing the volume of manufactured products in kind or value terms by the actual fund of hours worked in man-hours
2. average daily - shows how many products were produced on average in 1 day worked
3. if the average payroll number of PPP for a month, quarter, year is known, then if we divide the volume of manufactured products for these periods by the average headcount of the PPP of these periods, then we will calculate: the average monthly PT, the average quarterly PT and the average annual PT per 1 employee .
Depending on the expression in which the volume of manufactured products or the volume of production at the micro level - enterprises and industries - is known, it is possible to calculate all of the above types of PT in physical, cost and labor terms.
At the macro level:
1. in the field of mater. pr-va public PT is calculated by dividing the ND by the number of employees employed in the field of mater. pr-va. Find out the size of the ND per 1 employee in the field of mater. pr-va
2. at the level of n / x (in the field of material and non-material production).
It is calculated by dividing the GDP by the number of employees employed in the n/s. receive the average size GDP per 1 worker in n / x.
The inverse indicator of the level of PT - shows the average cost of a slave. the time required to produce a unit of output is the labor intensity of one product. This value is the reciprocal of the direct indicator of the level of PT:
The less time spent on the production of a unit of output, the more products will be produced, i.e. there will be an increase in PT.
These 2 indicators are inversely related. The lower the labor intensity of one product, the higher the productivity and vice versa.
GROWTH OF PRODUCTION DUE TO GROWTH OF LABOR PRODUCTIVITY.
The change in the volume of production is simultaneously influenced by a number of factors, which are divided into:
1. extensive - quantitative factors
2. intensive - qualitative growth factors characterizing the degree of use of quantitative factors.
It is always impossible to achieve an increase in the volume of production by increasing quantitative factors; by intensifying pr-va.
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