The average number of employees is reported on the tax form. Certificate of average number of employees - sample

Polyatkov S.S.

Who submits information

Starting from 2008, all organizations and individual entrepreneurs must submit to the tax authorities information on the average number of employees for the previous calendar year. However, in 2007, taxpayers whose average number of employees in 2006 exceeded 250 people already submitted the specified information (Clause 7, Article 5 of Law No. 268-FZ of December 30, 2006).

According to paragraph 3 of Article 80 of the Tax Code, information on the average headcount for the previous calendar year is submitted within the following terms (letters of the Federal Tax Service dated 07/09/2007 No. CHD-6-25/536@ and dated 07/09/2007 No. 25-3-05 /512):

• no later than January 20 of the current year;
• in case of creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).

We calculate the number of employees

The average number of employees as of the established date is determined in accordance with the Procedure for filling out and submitting the federal state statistical observation form No. 1-T “Information on the number and wages of employees by type of activity,” approved by the resolution of the Federal State Statistics Service dated October 9, 2006 No. 56 (hereinafter referred to as the Resolution).

The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12. The average number of employees for the month is calculated by summing the average number of employees for each calendar day of the month, including holidays (non-working days) and weekends, and dividing the amount received by the number of calendar days of the month. The number of payroll employees for a weekend or holiday is assumed to be equal to the number of employees for the previous working day (clause 8 of the Resolution).

The payroll for each calendar day takes into account both those actually working and those absent from work for any reason (clause 9 of the Resolution).

Please note that the following categories of workers are not included in the payroll (clause 10 of the Resolution):

• external part-time workers;
• performing work under civil contracts;
• sent to work abroad;
• sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations;
• persons with whom an apprenticeship agreement for vocational training has been concluded with payment of a stipend during the apprenticeship period;
• those who submitted a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration;
• owners of this organization who do not receive wages;
• lawyers;
• military personnel.

The following employees on the payroll are not included in the average payroll (clause 11.1 of the Resolution):

• women on maternity leave, persons on additional child care leave;
• employees studying in educational institutions and on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams.

In addition, persons working part-time under an employment contract are taken into account in proportion to the time worked (clause 11.3 of the Resolution).

If the organization has been operating for less than a full year, the average number of employees for the year is determined by summing the average number of employees for all months of the organization’s operation and dividing the resulting amount by 12 (clause 11.6 of the Resolution).

Fill out the form

The form of information on the average number of employees was approved by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25/174@ “On approval of the form of Information on the average number of employees for the previous calendar year.” Recommendations on the procedure for filling out the report can be found in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD-6-25/353@ (for a sample of filling, see the Example).

When filling out the line “Average headcount as of...” you must reflect:

• the average number of employees as of January 1 of the current year for the previous calendar year;
• in case of creation (reorganization) of an organization - the average number of employees as of the first day of the month following the month in which the organization was created (reorganized).

Example

How to calculate the average number of employees for 2017? What is the deadline for submitting this information about the number in 2018? Which employees should be included in the report? What form should I use to fill out this report? You will find answers to these and other questions, as well as a specific example of filling out a report form on the average headcount for 2017 in our article.

Who must submit a report on the average headcount?

Organizations and individual entrepreneurs are required to submit to the Federal Tax Service at the end of each year information on the average number of employees for the past year. However, individual entrepreneurs who did not hire employees last year do not have to submit such reports (paragraph 6, paragraph 3, article 80 of the Tax Code of the Russian Federation).

Thus, the following are required to submit a report to the tax office on information about the average headcount in 2018:

• all organizations, regardless of whether they have employees;
• Individual entrepreneurs who hired at least one employee under an employment contract in 2017.

Deadline for submission of information in 2018

Information on the average headcount for 2017 must be submitted to the Federal Tax Service no later than January 20, 2017. However, this will be a Saturday - a day off, so the transfer rule to the next working day automatically applies.

Thus, you need to submit information by 01/22/2018 inclusive:

Note that after the New Year and Christmas holidays, most people go to work on January 9, 2018. In this regard, see "".

Thus, after returning to work in January 2018, accountants will have 10 working days to fill out and submit reports on the average number of employees. Moreover, this information can be submitted directly on January 22, 2018 - this will not be considered a violation (paragraph 6, paragraph 3, article 80 of the Tax Code of the Russian Federation).

Read also: When to submit a report on the average headcount for 2017

Keep in mind that there are some peculiarities in calculating the deadline for submitting a report on the average headcount. Namely:

• newly created (reorganized) organizations submit information on the average number of employees no later than the 20th day of the month following the month of creation (reorganization); this must be done regardless of whether the organization has employees or not;
• For the first time, registered individual entrepreneurs submit information about the average number of employees only at the end of the year (no later than January 20).

Fines for being late

If you are late and do not submit information about the average headcount in 2018 within the deadline indicated above, the organization or individual entrepreneur may be held liable for taxation. The fine is 200 rubles per report (Clause 1, Article 126 of the Tax Code of the Russian Federation).

Also, at the request of the Federal Tax Service, the court may fine the head of the organization. The amount of the administrative fine is from 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Calculation of the average headcount for 2017: example

The average headcount for 2017 must be calculated in accordance with paragraphs 78–83 of the new Instructions, approved by order of Rosstat dated October 26. 2015 No. 498. To ensure that the information submitted in 2018 is correct, use the formula for calculation:

Keep in mind that for each working day of the month, the payroll should include both employees present at their workplaces and those absent. For example, for the following reasons:

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

On a weekend or holiday, the payroll number is considered equal to the number for the previous working day.

The average headcount for 2017 does not include:

• external part-time workers;
• persons with whom civil contracts have been concluded;
• women on maternity leave;
• persons on parental leave.

Therefore, these persons should not influence the indicators for calculating the average number of employees, which must be submitted no later than January 22, 2018.

Here is an example of calculating the average number of employees for 2017, which must be submitted no later than January 22, 2018.

Read also Federal Tax Service: individuals do not need to contact the inspectorate to apply property tax deductions

The accountant of Guru LLC, based on data on the number of employees for the period from January to December 2017, determined the average number of employees for 2017. For these purposes, he established the average number of employees for each month of 2017:

Month	Average headcount, people.
January	11
February	11
March	12
April	12
May	11
June	16
July	16
August	17
September	16
October	19
November	22
December	22

After this, the accountant summarized the average headcount data for each month of 2017 and divided the amount by 12 months. The average number of employees for 2017 was 15 people:

(11+11+12+12+11+16+16+17+16+19+22+22) / 12 = 15

This indicator must be indicated in the report, which must be submitted no later than January 22, 2018. Please note: if an organization or individual entrepreneur was created in 2017, then when calculating, you still need to divide by 12 months.

If, when calculating the average headcount for 2017, you get a fractional number, then it should be rounded:

• if after the decimal point there is a figure “5” or a figure of greater value, one is added to the whole number, and the signs after the decimal point are removed;
• If there is a digit “4” or a smaller digit after the decimal point, the integer is left unchanged, and the decimal places are removed.

What form should I use to submit the calculation in 2018?

After the accountant has calculated the average headcount for 2017, the final figures need to be transferred to the report.

Information on the average headcount must be filled out no later than January 22, 2018 using the form approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174. This rule applies to both organizations and individual entrepreneurs. Both the first and second must use this form of the form.

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Form of information on the average number of employees for 2019

Currently, the form of information on the average number of employees has been approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@ “On approval of the form of information on the average number of employees for the previous calendar year” (registered with the Ministry of Justice of the Russian Federation on April 24, 2007 No. 9320).

Form for reporting information on the average number of employees for 2018

This sample form of information on the average number of employees is filled out automatically by the BukhSoft and Bukhsoft Online programs.

Electronic submission format

Order of the Federal Tax Service of the Russian Federation dated July 10, 2007 No. MM-3-13/421@ approved the format for presenting information on the average number of employees for the previous calendar year, in electronic form (based on xml) (Version 4.01) Part LXXXII.

The generated file can be submitted to the tax authorities using the online reporting system.

Deadlines for submitting reports for 2019

Information on the average number of employees for the previous calendar year is submitted by organizations to the tax authority no later than January 20 of the current year. In 2020, January 20 falls on a Monday. Therefore, information on the average number of employees for 2019 must be submitted no later than this date.

In case of creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).

Calculation of average headcount

The average headcount is an important statistical indicator.

This indicator is required to fill out the following forms:

4-FSS;

Calculation of insurance premiums to the Federal Tax Service (the calculation procedure is determined by orders of the Federal State Statistics Service);

Information on the average number of employees for the previous calendar year;

P-4 “Information on the number, wages and movement of workers”;

MP (micro) “Information on the main performance indicators of a micro-enterprise”;

PM "Information on the main performance indicators of a small enterprise."

As you can see, the calculation procedure is determined by various legislative norms, but, in essence, the rule and algorithm for calculating the average headcount are the same for all of the above forms.

The average headcount is also necessary to confirm benefits and rights when calculating taxes by organizations employing the labor of disabled people.

The table shows taxes and tax systems, for the purposes of using benefits for which it is necessary to calculate the average number of employees.

Tax	Foundation (Article NK)	Base
VAT	Sales (including transfer, fulfillment, provision for one’s own needs) of goods produced and sold by organizations whose authorized capital consists entirely of contributions from public organizations of disabled people are not subject to VAT taxation, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent	Subp. 2 p. 3 art. 149 Tax Code of the Russian Federation
Income tax	Expenses include expenses incurred by a taxpayer - an organization employing the labor of disabled people, in the form of funds aimed at ensuring social protection of disabled people, if disabled people make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses for remuneration of disabled people in expenses for labor costs is at least 25 percent. When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, under contract contracts and other civil law contracts.	Subp. 38 clause 1 art. 264 Tax Code of the Russian Federation
The right to use the Simplified Taxation System	Organizations in which the share of participation of other organizations is more than 25 percent are not entitled to apply the simplified taxation system. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent.	Subp. 14 clause 3 art. 346.12 Tax Code of the Russian Federation
Organizational property tax	Organizations whose authorized capital consists entirely of contributions from the specified all-Russian public organizations of disabled people are exempt from taxation by property tax, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent.	Clause 3 art. 381 Tax Code of the Russian Federation
Land tax	Organizations, organizations whose authorized capital consists entirely of contributions from all-Russian public organizations of disabled people, are exempt from land tax taxation if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to land plots used by them for the production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals	(Clause 5 of Article 395 of the Tax Code of the Russian Federation)

Also, according to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, taxpayers whose average number of employees for the previous calendar year exceeds 100 people submit tax returns (calculations) to the tax authority in established formats in electronic form.

Calculation of average headcount

S/S for a month is calculated using the formula:

S/S number per month = ∑С day. / To the day, where

• ∑S day - the amount of employees’ salary for each calendar day of the month
• By day - number of calendar days of the month

S/S for the year is calculated using the formula:

С/С number per year = (∑С/С month) / 12, where

• ∑С/С month. - sum
• S/S employees for all months of the reporting year

When calculating the average number of employees, it should be taken into account that the number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the number of employees on the payroll for the previous working day.

If there are two or more weekends or holidays (non-working) days in a row, the number of payroll employees for each of these days is taken to be equal to the number of payroll employees for the working day preceding the weekend and holiday (non-working) days.
The calculation of the average number of employees is made on the basis of daily records of the number of employees, which must be clarified on the basis of orders for the hiring, transfer of employees to another job and termination of the employment contract.
Some employees on the payroll are not included in the average payroll

Such employees include:

• employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams, in accordance with the legislation of the Russian Federation;
• external part-time workers and employees with whom a civil law contract has been concluded are also not taken into account when calculating the average number of employees;
• lawyers;
• employees sent to work in another country;
• people with whom an apprenticeship agreement has been concluded, according to which they undergo vocational training, and they are paid a stipend during their training;
• owners of an enterprise who are not accrued or paid wages;
• employees who were sent to study at educational institutions outside of work, and they receive a stipend at the expense of the enterprises that sent them;
• persons who submitted a letter of resignation, stopped performing their duties before the expiration of the warning period, or stopped working without notifying the administration;
• external part-time workers;
• military personnel;
• women on maternity leave and persons who are on additional leave to care for a child.

Examples of calculating the average number of employees

Example 1. Calculation of the average number of all employees per month
The organization's work schedule is 5 days a week, 8 hours a day. There are 21 working days in April 2019. As of April 1, 2018, the organization employs 40 people under employment contracts, of which:

• 36 people - full-time;
• two - external part-time;
• two, by agreement with the employer, work part-time (they worked 203 hours in April).

On April 19, one of the company’s employees went on maternity leave. On April 23, another employee was hired in her place.

The average number of employees for April 2019 is calculated as follows:

1. The number of full-time employees on the payroll is:

for April 1 - 18 and April 23 - 30 (26 days) - 36 people;

for April 19 - 22 (4 days) - 35 people.

2. The average number of fully employed workers for April will be 35.87 people:

(26 days x 36 people + 4 days x 35 people) / 30 days) = (936 + 140)/30 = 35.87 people

3. The average number of part-time workers will be 1.21 people.

203 hours / (8 hours x 21 days) = 1.21.

4. The average number of all employees for April 2019, taking into account rounding, will be 37 people.

35, 87 + 1, 21=37.

• for January - 70 people;
• for February - 76 people;
• for March - 75 people;
• for April - 79 people;
• for May - 79 people;
• for June - 82 people;
• for July - 88 people;
• for August - 95 people;
• for September - 100 people;
• for October - 101 people;
• for November - 102 people;
• for December - 102 people.

The average number of employees of the organization for 2019, taking into account rounding, will be 87 people:
(70 people + 76 people + 75 people + 79 people + 79 people + 82 people + 88 people + 95 people + 100 people + 101 people + 102 people + 102 people) / 12 = 87.

Instructions for filling out the Average Number of Employees Form

The average number of employees as of the established date is determined by the taxpayer in accordance with the Procedure for filling out and submitting the federal state statistical observation form No. 1-T "Information on the number and wages of employees by type of activity", approved by Resolution of the Federal State Statistics Service dated October 9, 2006 No. 56.

Information on the average number of employees for the previous calendar year (hereinafter referred to as the Information) can be presented in electronic form (after formats are developed) in accordance with the “Procedure for submitting a tax return (calculation) and documents in electronic form” determined by the Ministry of Finance of the Russian Federation.

The information is filled in by the taxpayer, except for the section “To be filled out by a tax authority employee.”

When filling out the indicator in the line “Submitted to,” the full name of the tax authority to which the Information is submitted and the code of the tax authority are reflected.

When filling out the indicator on the line “Organization (individual entrepreneur)” - Information is filled out in accordance with the constituent documents, the full name of the organization is indicated (last name, first name, patronymic of the individual entrepreneur).

When filling out the indicator on the line “TIN/KPP”, the taxpayer identification number (TIN) and the reason for registration code (KPP) at the location of the organization are reflected.

When filling out the line “Average number as of,” the average number of employees of the organization (individual entrepreneur) is reflected as of January 1 of the current year, for the previous calendar year.

When filling out the Information, the full last name, first name, and patronymic of the head of the organization are indicated, as well as his signature, which is certified by the seal of the organization (if any), and the date of signing is indicated.

When filling out the Information by an individual entrepreneur, the signature of the individual entrepreneur is affixed and the date of signing is indicated.

When confirming the accuracy and completeness of the indicators specified in the Information, the taxpayer's representative reflects the full name of the organization or the surname, name and patronymic of the individual - the taxpayer's representative in accordance with the identification document.

When confirming the accuracy and completeness of the indicators specified in the Information, the organization representing the taxpayer puts the signature of the head of the authorized organization, which is certified by the seal of the organization (if any) and the date of signing is affixed.

When confirming the accuracy and completeness of the indicators specified in the Information, an individual - a representative of the taxpayer shall sign the individual and indicate the date of signing.

The name of the document confirming the authority of the representative is also indicated. In this case, a copy of the specified document is attached to the Information.

When filling out the indicators in the line “To be completed by a tax authority employee,” the following information is reflected: date of submission of the Information; number under which the Information is registered. All indicators in this section are filled out by a tax authority employee. The surname, name, and patronymic of the tax authority employee are reflected and his signature is affixed.

The obligation to submit a report on the average number of employees for 2019 lies with absolutely all individual entrepreneurs and organizations that have (or had in 2019) employees. The report is awaited by the Federal Tax Service and a fine is provided for its late submission. This article contains a form and an example of how to fill it out.

The report form on the average number of employees is called “KND form 1110018”. The form is established by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174@.

All Russian employers, as well as individual entrepreneurs who hired hired personnel last year (clause 3 of Article 80 of the Tax Code of the Russian Federation) are required to fill it out and send it to their territorial body of the Federal Tax Service before January 21, 2019 (due to the fact that January 20 is Sunday). ). If the individual entrepreneur did not hire employees in the reporting year, such information is not provided to them. Moreover, all new organizations that registered this year are required to submit this personnel document. For them, the deadline for submitting the form is the 20th day of the month following the month of state registration of the legal entity. The end of activities and deregistration are also noted in this report. When a business is liquidated, it is handed over on the day of actual deregistration with the tax authorities.

Form for a report on the average number of employees

The reporting form KND 1110018 itself has a fairly simple form; it was approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@. Its form consists of only one page, and the only figure that the taxpayer must indicate is the average number of employees as of January 1, 2019.

The main difficulty lies in calculating this figure. How to do this and what formulas to use is described in the material “Sample for calculating the average number of employees” on the website.

The completed report form for 2019 looks like this:

It shows that you must provide the following information:

• TIN of the entrepreneur or checkpoint of the organization;
• Full name of the entrepreneur or name of the legal entity;
• The name of the Federal Tax Service and the code where the report is sent;
• Data on the average number of employees;
• Date of relevance of the data;
• The date of the report.

After filling out the form, it must be signed by the head of the organization or individual entrepreneur. The document must be submitted at the place of residence and registration of the individual entrepreneur or at the place of registration of the legal entity. Data on employees of separate divisions of the organization is provided in one form for the entire legal entity.

You can submit a letter in person, by mail, or through a legal representative if it is submitted on paper. In electronic format, it must be certified by the electronic signature of the sender.

An example of calculating the average number of employees of an individual entrepreneur

The average number of employees is calculated in two stages:

For each calendar month.

For the year as a whole.

Using an individual entrepreneur as an example, the calculation looks like this:

In January 2019, the individual entrepreneur had 6 employees. 4 of them worked 20 working days, in accordance with the standard. One employee was on vacation and only worked 12 days, and one employee was sick and only worked 3 days.

The average number of individual entrepreneur employees for January 2019 is:

(4 * 20) + (1 * 12) + (1 * 3) = 95/22 = 4,31

The result obtained for each month is not rounded.

To determine the annual indicator, it is necessary to sum up the average number of employees for each month of the year and divide by 12. The final total is rounded to a whole number according to the usual rule: values ​​less than 0.5 are discarded, values ​​of 0.5 or more are taken as one.

Example:

4.31 + 5 + 4.35 + 5.2 + 4.13 + 4.0 + 5.0 + 6.0 + 4.25 + 4.45 + 5.2 + 3.8 = 55.69 / 12 = 4.64 = 5 people

Thus, our entrepreneur’s average headcount for 2019 is 5 employees. This is the indicator that should be indicated in the report.

Responsibility for failure to submit a report

Do not forget that for being late with this report, the Federal Tax Service will punish the organization or individual entrepreneur by imposing a fine of 200 rubles, as well as a separate fine on the manager in the amount of 300 to 500 rubles. In addition, the absence of such data will not allow tax inspectors to classify an organization or individual entrepreneur as a small business, which means the loss of various benefits and preferences that this status provides.

The responsibilities of individual entrepreneurs, as well as organizations, include submitting a report containing information on the average number of employees for the past calendar year. This is evidenced by the norm of Article 80 of the Tax Code of the Russian Federation. The report must be submitted in a unified form within the deadlines specified by current legislation.

You will learn all the details about who, when and where to submit a report on the average number of employees for 2018 from this article. Also on this page you can download a report on the average number of employees in 2019 and a sample of filling out this document.

Who needs to submit the document in 2019?

A report on the average number of employees for the previous calendar year must be submitted to the Federal Tax Service:

• organizations (it does not matter whether they use the labor of employees in their activities, on the basis of Letter of the Ministry of Finance of Russia dated 02/04/2014 N 03-02-07/1/4390);
• Individual entrepreneur (only if the entrepreneur hires one or more employees on the basis of an employment contract).

The following are required to submit a report on the average number of employees for 2018 in 2019:

• newly created legal entities;
• reorganized organizations.

At the same time, newly created enterprises must submit the document within a time frame that differs from individual entrepreneurs and organizations. These categories must submit a report no later than the 20th day of the month following the month of their creation (reorganization). This provision is contained in paragraph 3 of Article 80 of the Tax Code. The document indicates data on the average number of employees for the month of creation (reorganization) of the enterprise.

Thus, if the date of establishment of the organization is April 17, 2019, then a report on the average number of employees must be submitted no later than May 20 of the same year.

Who may not submit a report in 2019?

Paragraph 6 of clause 3 of Article 80 of the Tax Code of the Russian Federation states that individual entrepreneurs may not submit a report on the average number of employees in 2018 if they did not hire hired personnel in the reporting period.

Individual entrepreneurs who have completed the state registration procedure this year may not submit a report on the average number of employees.

Everyone else must submit a report to the tax office.

Deadline for submitting a report on the average headcount in 2019

The deadline for submitting information on the average number of employees for 2018 for individual entrepreneurs and organizations is January 20, 2019, but this day falls on a Sunday, which means the document should be submitted on the first working day, that is, January 21 (Monday). This day of submission of the report will not constitute a violation (based on paragraph 6 of paragraph 3 of Article 80 of the Tax Code of the Russian Federation).

As already noted, newly created (reorganized) organizations must submit information on the average number of employees no later than the 20th day of the month following the month of their creation (reorganization). It does not matter whether such organizations have employees or not.

Individual entrepreneurs that were registered for the first time must submit a report on the results of 2018 no later than January 21, 2019.

KND report form 1110018 2019: what information should I provide?

Let us recall that the document form KND 1110018 was approved by Order of the Federal Tax Service of Russia No. MM-3-25/174@ dated March 29, 2007. Recommendations for filling out the report are contained in the letter of the Federal Tax Service of the Russian Federation No. CHD-6-25/353@ dated April 26, 2007. Accordingly, the report for 2018 must be sent to the tax office using the KND form 1110018.

The form consists of only one sheet. What the current form of information on the average number of employees for 2018 looks like can be found here:

The report form must reflect the following data:

1. Information about the taxpayer:

• Full name (for organizations);
• Full name (in full) and TIN (for individual entrepreneurs).

2. Name and code of the tax authority. 3. Date of determining the average number of employees:

• January 1, 2019 - to provide information for the 2018 calendar year;
• The 1st day of the month following the month of creation (reorganization) - for the organization.

4. Indication of the average number of employees.

After the report is generated, it is signed by the individual entrepreneur or the head of the organization.

The completed document must be submitted:

• Individual entrepreneur - at the place of residence;
• organizations - at the place of registration.

Please note that if an organization has separate divisions, then the document must be submitted in one form throughout the organization.

Methods for submitting a report in 2019

You can submit information about the average number of employees to the Federal Tax Service in 2019 in the following ways:

In person (by visiting the Federal Tax Service).

Through a representative.

On paper.

In electronic form (with enhanced digital signature).

By Russian post (with a description of the attachment).

If there are more than 100 employees, then the report must be submitted exclusively in electronic form; if there are fewer, then submission on paper is allowed.

General rules for determining the average number of employees

When calculating the average number of employees, you should focus on the “Instructions for filling out statistical reporting.” The document was approved by Rosstat order No. 428 dated October 28, 2013. To carry out calculations to fill out the report, you need to use special formulas. The basis for recording employees is the time sheet.

1. Formula for calculating the number of part-time workers:

The number of workers who worked part-time or full-time is calculated separately. For this purpose, the total number of person-days worked per month is determined using the following formula:

It is worth considering that the length of the working day depends on the number of working hours per week established at the enterprise. Eg:

• with a six-day working week - 6.67 hours;
• with a five-day working week (40 hours) - 8 hours.

2. Formula for calculating the number of full-time workers:

To calculate the average number of employees who worked full time for the entire month, the following formula should be used:

3. To determine the average number of employees for the past calendar year, you need to calculate how many employees worked in each month of the reporting period (year), and then divide the resulting figure by 12.

This procedure is also relevant for those individual entrepreneurs and organizations that did not operate for the whole of 2018.

Let us add that some categories of workers are not included in the average number, for example:

• women on maternity leave;
• external part-time workers;

employees registered under contract agreements;

• employees on study leave without pay.

Since 2018, according to new instructions of Rosstat No. 722 dated November 22, 2017, the average headcount must include:

• persons on parental leave, if they work part-time or work from home while receiving child care benefits;
• stateless persons performing work and providing services under a civil contract.

In addition, when calculating indicators, you can use rounding rules (if the number is not a whole number). That is, if the result obtained is less than 0.5 units, then it should not be taken into account. Indicators that are 0.5 units or more must be rounded to the nearest whole number.

Examples of calculations of the average number of employees

Let's give an example of calculating the average number of employees for 2018 for individual entrepreneurs.

Example 1: Calculation of the average number of employees of individual entrepreneurs for 2018

The company had 15 full-time employees between January 1 and January 17. On January 18, a new employee was hired. Thus, the total number by the end of the month was 16 people.

Calculation procedure

Average number of individual entrepreneur employees for January 2018 = (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45

This indicator does not need to be rounded and the average number of employees for all other months of the year is calculated similarly and divided by 12:

15.45 + 6 + 4.35 + 4.65 + 5.1 + 5.3 + 3.7 + 4.25 + 4.75 + 3.8 + 4.25 + 5.0 = 66.6 / 12 = 5.55 = 6 people.

That is, for 2018, the average number of individual entrepreneurs’ employees was 6 people. This indicator must be included in the report.

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