Information on the average number of employees form according to knd 1110018. The result obtained will go to the notice of the average number

The information you provide about the average number of employees is necessary for maintaining statistics and controlling your business by the tax office. The district tax inspector accepts a report on the number of personnel on the average list for the previous calendar year (Article 80 of the Tax Code of the Russian Federation).

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• Submit by January 20th of the current year.
• Individual entrepreneurs working without employees since 2014 have been exempted from the delivery of the average number.
• Branches of foreign companies are also required to submit this reporting document.

The Tax Inspectorate accepts reports with inscribed legible data in black ink. Forms filled with other color variations will not be considered. Write information in cells and rows as legibly as possible. Tax officials should not feel like graphologists.

If you are an advanced computer user, feel free to fill out the form using editing software. Tax officials accept printed forms filled out with typeface 18 Courier New.

TIN, KPP and tax authority codes

Each company has its own accounting features. When filling in the taxpayer identification number field (abbreviated as TIN), which is assigned to legal entities and individuals, start entering the code numbers from the leftmost square cell. The checkpoint column is intended only for organizations. Individuals do not need to complete this field.

Please note! If your code has fewer numbers than cells, you must first enter zeros, and then the digital values ​​​​of the TIN. The code of the tax office of your site always consists of four digits.

Names of organizations

Make it a little easier for yourself to fill in blocks where possible. In the field about the name of the tax authority, it is not necessary to enter the full name. It is clear that there is not so much space to enter everything. Shorten the name - enter the abbreviation according to generally accepted rules.

Important! This simplification rule does not apply to filling in the name of your organization. The name of the company must be written in full according to the statutory documentation.

Information about the entrepreneur

The individual entrepreneur clearly enters his full name without any abbreviations. If the documents are submitted by his representative, you must fill in the appropriate columns with his full name and data on the document proving his identity.

Other Important Details

About the number indicator. The only calculated figure of the report may be the number of the average list for the previous year. It must be entered in integers. For accurate data counting, use .

We put down the date. The completed form must be submitted strictly until the twentieth of January of the current year. Be sure to indicate on the report that the data is being submitted as of January 1st. Don't let the actual date of your report fool you. In the case when the company is going through the process of reorganization, the report is submitted before the twentieth day of the following month after the completion of all processes. For example, if your firm is reorganized in March, the headcount report must be submitted by April 20th.

We fill only our fields. The taxpayer should not climb into the blocks intended for the representative of the inspection.

How to submit the finished report form?

When all columns of the form are completed, it must be signed manually. Only under this condition will the inspector accept your annual report for consideration. You do not have to appear in person at the tax office to submit the document. Mail it as a valued letter with notice, of course, subject to the date of the postmark.

Useful advice! Experienced businessmen who do not like to stand idle in the overcrowded corridors of the tax office are advised to enclose a form of inventory of enclosed documents certified by the post office stamp. The tax inspector will once again make sure that all documents are in place.

What if you are late in submitting the above information?

For late submission or ignoring the submission of a report for tax control of business activities, you run the risk of being fined in the amount of about 200 rubles. The worst case scenario is administrative punishment.

For taxation and statistical accounting in any company, it is required to determine the average number of workers. In this article, our specialists explain how to do this, on the basis of which documents, which categories of workers are taken into account for this, and whether this can be done for different periods.

Data relating to the average number of workers for the past year - for 2015, is one of the first reporting documents that must be submitted by firms and individual entrepreneurs (working on a "simplification") to the tax service. This must be done before January 20, 2016. This condition is provided for by the Tax Code - Article No. 80, paragraph 3.

Firms must do this in any case: both if there are hired workers, and if they are not, letter No. 03-02-07 / 1/4390 of the Ministry of Finance of 02/04/2014. IP - in the case when workers were hired for labor activities last year (FZ, Law No. 248, dated July 23, 2013).

To understand the nuances of such calculations of the average number of workers, you should know which formula is suitable for this, the timing and forms of submitting this information.

How in 2016 is it necessary to calculate information on the average number of workers?

Such information should be determined on the basis of a special accounting of the payroll number of workers, which is carried out daily. For this, forms are used that were approved by the State Statistics Committee of our state in Decree No. 1 of 01/05/2004. This completed form must match the information entered in the time sheet - T-12 and T-13. It is needed in order to mark the output of the worker. There are also the following mandatory forms, which contain information about the worker and his work activity:

• T-1 - contains information that is specified by the order for employment;
• T-2 - worker's personal card;
• T-5 - transfer of a worker to another position or workplace;
• T-6 - information on the provision of vacations;
• T-8 - termination of the employment contract;
• T-49 - payroll.

To carry out the procedure for calculating the average number of workers, special Instructions have been developed. They are officially approved by Rosstat - order No. 428 of 10/28/2013. It is in this document that you can find the formula necessary for these mathematical calculations:

Average number of workers (per year)\u003d average number of workers (for January) + ... + average number of workers (for December): 12, where 12 is the number of months in a year.

If the company was engaged in entrepreneurial activity not the whole year, but only part of it, in case of registration in the middle of this year, then this indicator is calculated using the same formula. From the Instructions (clause 81.10) it follows that the data for all months worked must still be divided by 12.

In order to calculate the average headcount for only one month, the following formula is used:

Average number of workers (for one month)\u003d average number of workers who worked full days + average number of workers who worked part-time.

As you can see, in order to calculate this indicator, you must first calculate the average number of workers who worked full days, that is, they were engaged in labor activities all day. To do this, use a different formula:

The average number of workers who worked full time\u003d list number of workers for the 1st day of the month + ... + list number of workers for the last day of the month: on C, where C is the number of calendar days of this month.

Thus, the average number of workers can be calculated based on the indicators of the payroll, which must include all workers:

• working under an employment contract;
• homeworkers;
• with a trial period.

Which of the workers should be taken into account when calculating the average headcount indicator?

Experts say that the payroll records all employees, except for part-time workers from the outside. This necessarily includes workers who are not currently present at their workplace:

• seconded;
• on a sick leave;
• on training with a break from production;
• on holiday;
• truant without good reason.

• external part-timers;
• working under civil law contracts;
• who have applied for resignation;
• terminated employment without warning;
• lawyers.

When calculating the indicator of the average number of workers, one should not take into account:

• women on maternity leave (for pregnancy and childbirth);
• who are on leave to care for an adopted child and additional leave for the same reason;
• students and applicants who are granted an additional vacation period without pay.

• external part-timers;
• engaged in labor activities in accordance with civil law contracts;
• business owners who do not receive wages;
• those on maternity leave (maternity leave, maternity leave);
• applicants and students taking exams (are on leave without pay);
• transferred to other organizations or sent to work abroad (without pay);
• directed to study with a break from production, receiving a scholarship from the same company;
• who have applied for dismissal, terminated their employment before the end of the agreed period or without warning the company's management;
• working under a student agreement with a scholarship (only for the period of study);
• on study leave without pay.

When performing mathematical calculations to determine the indicator of the average number of workers who worked part-time (day), you should know the total number of man-days of these workers. This can be calculated using this formula:

The number of man-days that the worker worked for part-time work \u003d the number of hours that the worker worked that day: the hourly duration of the working day (according to the standards).

The figure obtained as a result of these calculations is multiplied by the number that corresponds to the days worked in the month of interest.

Experts remind: the standards for the length of the working day directly depend on the established number of hours allotted for work per week - Instructions, paragraph 81.3. More on this in the following information table.

Workday table (in hours)

The next step in calculating the average number of workers who are employed part-time will be the calculation according to the formula:

Average number of workers who worked part-time = total number of man-days worked by all workers of the company who worked part-time: the number of all working days (for this month).

An example of mathematical calculations of the average number of workers (with explanations and comments) for the past 2015

We know the following data about Vostorg LLC:

1. Passed the registration procedure in October 2015 (10/15/2015).

2. Uses "simplification" to pay taxes.

3. A five-day period has been established, consisting of 40 labor hours.

4. The duration of one working day is 8 hours.

5. The list number of workers who work according to the employment contract, full time:

• 18 people - from 15.10 to 20.11;
• 23 people - from 20.11 to 31.12.

6. The list number of workers who worked part-time - 0.

7. Newly hired workers (conditions of a shortened working day) - an assistant accountant was hired from 12/01/2015, from that time he spent on his labor activity: 4 hours a day x 23 days = 92 hours.

We will carry out mathematical calculations using the Instructions and special formulas. So, according to the results of the last 2015, the average number of workers of Vostorg LLC is calculated as follows:

1. The average number of workers who worked full time (per month):

• for October - 18x17:31 = 9.87 (person);
• for November - (18x20 + 23x10): 30 = 19.66 (person);
• for December - 23x31:31=23 (persons).

2. The average number of workers who worked part-time (per month):

• for December - 4x23:8:23=0.5 (persons).

3. The average number of all workers (for each month):

• for October - 9.87 (persons);
• for November - 19.66 (persons);
• for December - 23+0.5=23.5 (people).

4. The total average number of workers of Vostorg LLC for the past 2015: (9.87 + 19.66 + 23.5): 12 = 4.42 (persons).

Report on the average number of workers: registration

Information that corresponds to the calculations made by the average number of employees of the company for the past calendar year should be entered in the form approved by the Federal Tax Service - order No. MM-3-25 / [email protected] dated March 29, 2007. But how to do it right, you can read in specially developed recommendations - letter No. CHD-6-25 / [email protected] FTS dated April 26, 2007.

This form is one sheet, which indicates:

• TIN of the company (or individual entrepreneur);
• Checkpoint of the company;
• in the line "Submitted in ____" the name and code of the inspection are prescribed;
• full name of the company (according to the constituent documentation) or full name of the individual entrepreneur.

The calculated figures are entered only in whole units. The fraction must be rounded using generally accepted mathematical rules: digital values ​​​​after the decimal point more than 5 are rounded up to an integer value, and digital values ​​\u200b\u200bfrom 1 to 4 are discarded altogether.

The completed document must be signed by the executive officer of the company or individual entrepreneur (his official representative) with his signature (with a full transcript of his full name), put a stamp and the date of completion.

The deadline for submitting this document containing information on the average number of workers for the past year is until January 20 of the next year (which will be considered the current one). That is, information for 2016 must be submitted in January 2017 - Tax Code, article No. 80, paragraph 3.

Experts emphasize: if the submission of this document to the relevant authorities (tax office) is delayed, the violator will face penalties:

• for a company - 200 rubles (NK, article No. 126, paragraph 1; Code of Administrative Offenses, article No. 15.6, paragraph 1; letter No. 03-02-07 / 1-179 of the Ministry of Finance of 06/07/2011);
• for an executive employee - from 300 rubles to 500 rubles (TC, article No. 126, paragraph 1; Code of Administrative Offenses, article No. 15.6, paragraph 1; letter No. 03-02-07 / 1-179 of the Ministry of Finance of 06/07/2011);
• for individual entrepreneurs - 200 rubles (NK, article No. 126, paragraph 1).

Business entities of any form of ownership are required to annually send information on the average number of employees to the regulatory authorities. This element plays a crucial role in economic activity - for example, it is on its basis that organizations are classified according to the size of the business. Therefore, the population value is included in a large number of reports that are sent to statistics and the tax service.

The average headcount is a specially calculated element that reflects the average number of employees working in a business entity in a particular time period.

This value must be calculated by each business entity that has hired employees. The time period for calculation, depending on the need, can be chosen by any - month, quarter, half year, year, etc.

But even when calculating different time intervals, the technology for obtaining the indicator does not change from this.

In 2014, an indulgence was made for entrepreneurs - now they can not draw up information on the average number of employees if they do the work on their own, without hiring third-party workers.

Attention: one of the important areas of application of the obtained element is the division of business entities into groups, based on the number of employees involved. And this, in turn, will determine the possibility of using one or another tax preferential regime. Also, payroll is used to determine the average salary for the organization.

The period of storage of the report in the archive of the business entity is 5 years.

Deadlines for submitting the report on the average headcount in 2019

The day by which a business entity is required to submit a report on the average headcount to the regulatory authorities depends on the functioning of the entity itself:

• Individual entrepreneurs and firms that have been operating for a long time are required to submit a report by January 20 of the year that follows the year of the report. If such day falls on a weekend or holiday, the deadline is shifted forward to the first business day. In 2019, January 20 is a Sunday, so the report must be submitted by January 21, 2019.
• The average headcount for newly established organizations must be submitted by the 20th day of the month following the month in which the company was established. The second time you will need to send a report on schedule, at the end of the calendar year. Thus, for the newly created LLC, two dates are determined on which in the first year of its existence it will be necessary to submit a report.
• If an individual entrepreneur or company is closed, then the final report must be submitted on the day the business entity is removed from the state register.

Where is the reporting

The law says that a company must submit a report on the average headcount to the Federal Tax Service, which is located at its location. In the case when the company has branches or separate divisions, all information is summarized in a single report, which is transmitted by the parent company.

Individual entrepreneurs who have employees must send a report to the address of their registration or actual residence.

Attention: if an individual entrepreneur is registered in one subject, and conducts activities in another, he must still submit a report on the number to the Federal Tax Service at the address of his registration.

Ways to submit information

This form is allowed to be submitted both in paper form and in electronic form, there are several ways to submit it:

• You can hand over the completed report on paper personally to the inspector, or through a trustee with a power of attorney. The form must be made in two copies, one will remain with the Federal Tax Service, and the second with a mark of receipt will be returned back to the business entity;
• Sending by mail in an envelope using a registered letter;
• Through the Internet, using the services of EDI. In this case, the file itself must be signed with a qualified signature.

Attention: in some regions, when submitting a report on paper, it is also required to provide a file on a flash drive or other media. Before visiting the government agency, it is recommended to call and clarify this need.

Download the form and a sample of filling out the form UND 1110018

Files:

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

The form KND 1110018 is not very difficult to fill out. But before doing this, you need to determine the very value of the average number according to the list.

At the top of the form, the TIN and KPP codes are affixed, and next to it is the sheet number. It will always be 001. It must be remembered that if a company fills out the form, it will have two empty cells in the TIN field, which you just need to cross out. If the report is compiled by an individual entrepreneur, then he will not have a checkpoint code, which is also completely crossed out.

At the next stage, the Federal Tax Service enters into the document, where the form is sent - first this must be done in words, and then put down the code in numbers.

The next step is to enter the date as of which information is provided:

1. In the case when a planned annual report is prepared, then January 1 of the current year is entered here.
2. If the report is submitted due to the creation of a business entity, or its closure, then here you need to specify the 1st day of the month following the month of this event.

The next line contains the field in which you want to enter the number. It is filled from left to right, if any cells remain empty, they must be crossed out.

The lower part of the report is divided into two parts, the business entity needs to fill in only the left column.

Filling depends on who provides the completed form:

• The director himself puts down his full name, the date of submission of the document and endorses with a personal signature;
• The entrepreneur must indicate the date of delivery and endorse with a signature;
• In the case when the report is submitted by proxy, it is necessary to indicate the full name of the authorized person or the name of the company. The date of delivery is also indicated and everything is endorsed with a signature. In the lower column, you must put down the data on the executed power of attorney. The power of attorney form itself is attached to the form as an attachment.

How to calculate the average number of employees

The implementation of such a calculation at the enterprise, as a rule, is performed by an accountant or a personnel officer.

Since this indicator is of great importance for the activities of the organization, its calculation must be approached with all responsibility, since the high accuracy of its determination must be observed.

After all, on the basis of the result obtained for the company, the possibility of using a preferential tax regime can be determined. Also, the supervisory authority has the right to double-check the correctness of the calculation at any time.

The data for calculating the indicator are selected from documents on time recording, orders for the admission, dismissal of employees and other similar forms.

Most accounting computer programs calculate the indicator automatically, based on the data entered into them. But even in this case, it is recommended to double-check the calculation, as well as the sources of information.

The employee must understand the process of calculating the indicator in order to check it at any stage.

Step 1. Calculation of the number of employees on each day of the month

At this step, you need to determine the number of employees who on each day of the month had valid labor agreements with the business entity. This number necessarily includes employees who are sick that day, are in, or went on a business trip.

The following people are also excluded from the calculation:

• If they carry out labor activities as part-time workers (they are taken into account at the main place of work);
• Performing work on;
• Employees who are on maternity leave or take care of children under 3 years old;
• Employees who work part time. At the same time, if this condition is established due to legal restrictions, then it is necessary to take them into account.

On weekends and holidays of the month, the number of employees must be taken in the same quantity as they were on the previous working day. Several nuances come out of this - if an employee quit on Friday, then he will still be present on Saturday and Sunday in the headcount calculation.

Attention: if the company does not have a single employee involved, but has an appointed director (even if he is not paid a salary and no deductions are made), the number of 1 person is indicated for each day of the month.

Step 2. Determining the monthly average number of full-time employees

This step determines the number of employees on each day of the month who work the whole working day. Further, this number is divided by the number of calendar days in the month of calculation.

SCHpol=(NUM1+NUM2+…+NUM31)/DAYmonth, where

SSCHpo l is the average number of employees with a full working day per month;

NUM1, NUM2, NUM3- is the number of full-time employees for each calendar day of the month;

DNImonth- the number of days according to the calendar in the month of calculation.

The resulting indicator must be rounded according to mathematical rules to the hundredth decimal place.

Calculation example. July 2017 has 31 calendar days. From the 1st to the 14th, 38 people worked in the company, from the 15th to the 22nd - 37 people, from the 23rd to the 31st - 41 people. Let's define the number.

The average number of full-time employees is:

(14x38 + 8x37 + 9x41) / 31 \u003d 38.61 people.

Step 3. Determining the monthly average number of part-time employees

To calculate this indicator, you need to determine the total number of hours that part-time employees worked per month. If one of them had a period of vacation or illness in the month of calculation, then for these days the number of hours is set according to the previous working day.

After the number of hours is determined, the number is directly calculated. To calculate it, you need to divide the sum of hours worked by the product of the number of working days in a month and the norm of working hours for a full day of work.

SCH hour= HOUR/NORD*NORhour, where

SCH hour- the average number of part-time workers per month,

HOUR- the number of hours that employees worked part-time in total,

NORDn- number of working days in a month

NORhour- fixed standard working hours. If the firm works on a 40-hour week, then its value is 8 hours, with a 32-hour week - 7.2 hours.

The result must also be rounded to the nearest hundredth.

Calculation example. Part-time workers worked a total of 242 hours in July. The company works on a 40-hour working week, the number of working days in July is 22.

Number calculation: 242/(8*22)=1.38 people.

Step 4. Determine the average monthly number of all employees

This indicator is obtained by adding the previously obtained number of full-time and part-time employees.

The following formula is used for the calculation:

SCHmonth\u003d SCHpol + SCHh, where

SCHmonth- total average number per month;

SCHpol- monthly number of full-time workers;

RSCHhour- monthly number of employees working in the partial day mode.

The final result must be rounded to an integer according to the requirements of mathematics. This means that a total less than 0.5 is discarded, and more than this value is rounded up to 1.

Calculation example. Using the values ​​obtained earlier, we find the number for the month:

38,61+1,38=39,99

This value should be rounded up to 40.

Step 5. Calculation of the annual average number of employees

To determine this indicator for the year, you need to take the calculated values ​​​​of the average number for monthly periods. When calculating this indicator, it is necessary to add up all the monthly values ​​​​of the average headcount and divide the result by the number of months - by 12.

SSChg\u003d (SCHya + SCHf + ... + SCHd) / 12, where

SSChg- an indicator of the average headcount for the year under review.

SSC, SSChf, etc. - the average number for January, February, March, etc.

The indicator of the average headcount should not include fractional numbers, therefore, according to the rules of mathematics, it must be rounded after calculation.

The legislation provides for the specifics of determining the average headcount for enterprises registered in the current year.

Attention: the peculiarity of this method suggests that for the calculation it is necessary to summarize the indicators of the average headcount only from the moment the company was opened. However, in the denominator of the formula, it is still necessary to put the number of months - 12. This value is not adjusted taking into account the period of the organization's activities.

The indicator of the average headcount is also used in interim reporting, which is submitted for a quarter, half a year, 9 months. The above formula can be used to determine these values.

Only the data is taken for the required number of months, and in the denominator it is necessary to set the figure corresponding to each calculation period. For example, for quarterly numbers - 3, semi-annual - 6, 9 months - 9.

Penalty for not submitting information about the average headcount

The responsibility of an economic entity for the late submission of reports containing information on the average headcount, as well as for failure to submit this form, is established by the Tax Code of the Russian Federation.

The amount of penalties that can be imposed on a business entity for violating the law and failing to submit a report is set at 200 rubles.

The law stipulates that these penalties may apply to a responsible employee, who is entrusted with the functions of preparing and sending reports on the average number to the Federal Tax Service Inspectorate. The fine for him can vary from 300 to 500 rubles.

Do not forget that there is also one point - if the subject was held liable for violating the deadlines or failing to submit a report on the average number, then the obligation to submit it remains with him anyway.

Important: for repeated violations, the regulations establish a two-fold increase in penalties.

The first report that business representatives submit in 2016 is data on the average headcount (ANS) of employees. At the same time, institutions prepare a report without fail, and individual entrepreneurs only if they involve personnel.

Calculation features

The principles for calculating the indicator are determined by the order of Rosstat. The number for the year is calculated using the following formula:

(ANS (month1) + ANS (month2) + … + ANS (December)) / 12;

If the company has been operating for less than a full year, the formula remains unchanged. The denominator is constant even if the company has been in business for only a few months.

AMS for a given month is calculated as the sum of the AMS of employees who worked full-time and part-time. At the same time, the calculation of the indicator for each category of employees has its own characteristics.

Full time work day

The TAN of full-time employees is defined as the sum of the TAN for each date divided by the total number of days. At the same time, it does not matter what kind of work the employee performed: seasonal, permanent, temporary, etc. In addition, employees who are on sick leave or on a business trip are included in the calculation. Workers who carry out activities at home are also taken into account.

List of persons who do not participate in the calculation:

• external part-timers;
• owners without salary (if the owner is in the state, then it falls into the calculation on a general basis);
• vacationers for pregnancy or child care;
• students who are on vacation at their own expense or have been sent to study by the company;
• employees who wrote a letter of resignation;
• persons carrying out their activities under civil law contracts;
• transferred to work in other institutions.

Part time

To calculate the AMS for part-time employees, you will need to determine the number of person-days. The indicator is calculated for each employee separately: the total number of hours worked / fixed working hours.

The result is multiplied by the number of days worked during the month. After that, the AMS for part-time workers can be determined.

Calculation example

XXX employs a 40-hour work week (8 hours a day). The registration date of the organization is November 17. In the period from November 17 to November 30, 25 employees worked full-time, from December 1 to December 31 - 28.

In December, 1 employee worked part-time in the company - 22 days for 5 hours. Thus, the average headcount for the organization will be:

SCH (full time):

November \u003d (25 people x 14 days) / 30 days \u003d 11.67;

December = (28 people x 31 days) / 31 days = 28.

SCH (part-time):

December \u003d 5 man-hours x 22 days / 8 hours / 22 days \u003d 0.63.

In addition to calculating the indicator, the reporting procedure is of no small importance. At the same time, business representatives should take into account the timing and possible sanctions.

Reporting nuances

Data on the average number of employees are submitted based on the results of the previous year, which remains unchanged in 2016. To do this, you will need to fill out the appropriate report form, which includes the following information:

1. TIN and KPP of the company or individual entrepreneur.
2. Code and name of the relevant inspectorate to which the report is submitted.
3. The name of the organization or the full name of the entrepreneur.
4. SCH in whole units. If a fractional part is present, the standard rounding rules apply.
5. Full name of the head of the company or individual entrepreneur, date, signature and seal.

The completed report for the previous year is submitted by January 20. The exception is newly registered organizations that submit an additional report before the 20th day of the month following the creation. Upon liquidation of the company, information is submitted no later than the date of deregistration.

Late submission of reports will result in penalties:

• for the company - 200 rubles. for the organization itself and another 300-500 rubles. for the leader;
• for individual entrepreneurs - only 200 rubles.

The reporting form for the average headcount in 2016 remained unchanged, it can be download on our website.

Essential details

The annual submission of the SSC report has a number of its own characteristics. For the correct calculation of the TSC and filling out reports, it is worth considering the following important nuances:

1. All companies submit this report. For individual entrepreneurs, this is mandatory if employees are present. This regulation has been in effect since 2014.
2. It is not necessary to submit information on the SSC in electronic form if the company has less than 100 employees. Otherwise, only electronic reporting is used. If such a company submits a report in paper form, the inspection will not accept it for consideration.
3. If the company does not change the number of employees, it still submits an annual report. Information is submitted up to the liquidation of the organization.
4. The company and its separate subdivisions submit a report to the same inspection in which the parent company is registered. Individual entrepreneurs submit a completed report at the place of residence.
5. If the reporting was submitted with errors, it is better to additionally submit the correct information. This will help avoid misunderstandings and penalties.
6. The calculation takes into account employees who are taken to the place of an employee who is on maternity leave.
7. Reporting in paper form can be submitted both personally and through a trustee who is certified accordingly. In addition, you can send the completed form in a valuable letter, which greatly simplifies the process.
8. When making interim calculations for various categories of employees, the ASC is not rounded. Only the final figure that is transferred to the report is rounded to the nearest integer.

The first regular report of business representatives is the SSC data. The completed form is submitted before January 20, otherwise the company or individual entrepreneur will face penalties. In this case, the report is submitted by all organizations and entrepreneurs that have employees.

The calculation of the indicator is carried out according to the formula and has a number of its own features. The annual rate is defined as the sum of the TAN for the month divided by 12 months. Some categories of employees are not included in the calculation, which will not hurt business representatives to take into account.

For the correct filling and filing of reports, it will be necessary to take into account the nuances provided for in the current legislation.

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

Who must submit a report on the average headcount

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

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

• all organizations, whether or not they have employees;
• Individual entrepreneurs who attracted at least one employee under an employment contract in 2017.

Deadline for submitting information in 2018

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

Thus, you need to have time to submit information before 01/22/2018 inclusive:

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

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

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

• newly created (reorganized) organizations submit information on the average headcount 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;
• first-time registered individual entrepreneurs submit information on the average headcount only at the end of the year (no later than January 20).

Late fees

If you are late and do not submit information about the average headcount in 2018 within the period indicated above, then the organization or individual entrepreneur may be held tax liable. 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 IFTS, the court may fine the head of the organization. The size 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: an example

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

Keep in mind that for each working day of the month, the payroll should include both employees present at their workplaces and 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 at home.

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

The average headcount for 2017 does not include:

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

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

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

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. To this end, he established the average number of employees for each month of 2017:

After that, 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. At the same time, keep in mind: 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, a fractional number is obtained, then it should be rounded up:

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

On what form in 2018 to hand over the calculation

After the accountant has calculated the average headcount for 2017, the totals must be transferred to the report.

Information on the average headcount no later than January 22, 2018 must be filled out using a 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.

A sample of filling out a report on the average headcount

Now, using an example, we will show a specific sample of filling in information about the average headcount for 2017, which must be submitted no later than January 22, 2018. Show in your report:

• TIN and KPP;
• company name or full name individual entrepreneur;
• average headcount (persons);
• data as of January 01, 2018;
• data of the head or representative;
• date and signature.

As a result, a sample of filling in information about the average headcount for 2017 will look like this:

You can about the average number of employees for 2017. You can also be submitted to the tax office in 2018.

How to submit information

Information on the number of employees for 2017 must be submitted to the IFTS:

• "on paper" (through an authorized representative, by mail);
• in electronic form via telecommunication channels.

The method of delivery in 2018 depends on the number of employees. If the average headcount for 2017 is more than 100 people, then in 2018 the company can submit these reports only in electronic form.