Calculation of payroll number of employees calculator. Calculation of the average number of employees (examples, calculation formula)

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.

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. This means that the average headcount for newly created organizations 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 are exempted from submitting these reports starting from 01/01/2014.

Where to submit and how to send reports

Existing regulations determine that the average headcount should be given by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at the location. If the firm has structural subdivisions, then it must report in general for all employees, including those employed in branches and separate branches.

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 the 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 description of the attachment;
• With the help of 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:

• For newly organized organizations(IPs are not included here) - no later than the 20th day of the month following the one in which it was carried out.
• For existing organizations and entrepreneurs who have employees, information is provided once a year - until January 20 of the year following the reporting one.
• Upon liquidation of an LLC or closure of a sole proprietorship these reports must be submitted before the established date of deregistration or liquidation.

How to calculate the average number of employees

The calculation of this indicator must be approached responsibly due to the importance it has for the inspection bodies. When calculating it, it is necessary to use data, e and employees of the company, provision, 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 work contracts;
• Employees on maternity leave or caring for a baby;
• Employees on study leave without pay;
• 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:

Chm \u003d (D1 + D2 + ... + D31) / Kd, where:

• D1, D2 ... - the number of workers for each day of the month;
• Kd is the number of days in a month.

Example. From March 1 to March 17, the company had 15 full-time employees. March 18 was, so the total number by the end of the month was 16 people.

We get: (15 people * 17 days + 16 people * 14 days) / 31 \u003d (255 + 224) / 31 \u003d 15.45 the result is not rounded.

Calculation of the average number of part-time employees

First you need to calculate the total number of hours that part-time workers have worked. In this case, 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.

Chn \u003d Hs / Rch / Rd, where:

• Hs - the total number of hours per month worked by part-time employees;
• Rh - 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 are set, 7.2 hours is set at a 32-hour week, 4.8 hours is set if the week is 24 hours long;
• Rd - the number of days of work in a month, in accordance with 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 * 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.

Chs \u003d Chm + Chn, where:

• Chm - The received number of fully employed employees per month;
• Chn - The received number of part-time employees for the 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 ​​\u200b\u200bof all 12 months are added up, and the resulting number is divided by 12. The final figure is again rounded up or down.

Chg \u003d (Chs1 + Chs2 + ... + Chs12) / 12, where

• Chs1 , Chs2 ... - 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 do not have a part-time worker. All work full time.

Penalty for not passing 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).

In addition, through the court, a guilty official may be fined 300-500 rubles 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.

Average headcount form 2016

(KND form 1110018).

The life of a modern enterprise is such that the production of a useful product and the receipt of income hide the daily painstaking work of accounting and personnel services with a huge array of information consisting of numbers, formulas, and indicators.

Detailed economic and statistical calculations are necessary for an organization in order to form a system, report and determine various types of benefits.

What is the average number of employees

The indicator of the average number of employees of the organization can only be determined by having data on employees, the calculation of which is carried out on the basis of taking into account their daily payroll.

Similar calculations needed, first of all, to fill out statistical reporting forms approved by Rosstat Order No. 428 (2013). The order describes the procedure for determining these indicators for enterprises.

If for the average list only the main employees working on are taken into account, then in determining the number of the average, both and employees working on the basis of (GPA) are also taken into account. The initial information for calculations is contained in each division of the enterprise.

These indicators in the activities of an individual entrepreneur or LLC are necessary for the formation of statistical information, determination of the tax base(for example, confirmation of a preferential tax regime), as well as for regulating relationships with funds (for example, controlling insurance payments). They are also indicated in various reporting documents. So, in the statistical form P-4, both the average number and the average number are put in separate columns; in the information for the IFTS and in the form - only the average list; for the patent system of taxation – only average.

Why and in what cases is it necessary to calculate the average number

This calculation is made in the following cases:

1. When submitting reporting materials to the FSS;
2. To calculate contributions to the Pension Fund on a regressive scale;
3. In order to submit data for the transition to a simplified form of taxation;
4. To confirm the conditions for the application of UTII, the unified agricultural tax and the patent system of taxation;
5. For entering information into statistical forms No. P-4 and No. PM, as well as for other purposes.

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The procedure for calculating the indicator for the month, year

The average number of employees can be calculated for based on the following indicators:

• The average number of employees;
• The average number of freelance part-timers;
• The average number of employees who work under the GPA.

If the enterprise employs only workers in, then their average number will be sufficient, which will coincide with the average.

Counting can be done for a certain period, most often - for a month and a year. Many modern enterprises have automated personnel accounting systems, which greatly facilitates such work.

Consider counting algorithm the average number of employees of the enterprise for the month and year.

Denote main characteristics:

• HRC - payroll number of employees;
• MF - average number of employees;
• AMS - the average number of employees;
• SCHVS - the average number of external part-time workers;
• SCHGPD - the average number of employees according to the GPA.

Calculate the average headcount employees per month, for which we summarize the headcount for each day of the month with weekends and holidays and divide the result by the number of calendar days of the month. The result is rounded up. On non-working days, the number is taken as for the previous working day.

The payroll is determined, according to the timesheets, on a specific date. It includes all employees, including temporary or seasonal workers who are on sick leave, on a business trip, on vacation, vacationers on weekends, working at home. This indicator does not include only external employees, persons working on the basis of the GPA, sent to another enterprise, undergoing training or advanced training. For internal part-time workers, accounting is carried out once. Women on the decree are included in the payroll, but not in the average payroll.

AMS for the month = Amount of SPC for all days of the month. / Number of calendars days months

This formula is suitable for full-time workers. In the case of calculation for employees working part-time, the average number is determined in proportion to the amount of time worked:

AMS for the month of part-time employees = Total hours worked per month. in hour. / Usual duration of work. day per hour. / Number of workers days months

The total FAV of employees will be equal to the sum of the FAV of full-time and part-time employees.

Compute average number of part-time workers per month:

SCWH per month = Total time worked per month. in hour. / Normal cont. slave. day per hour. / Number of workers days months

Days of sick leave or vacation of external part-time workers are taken into account by the number of hours for the previous working day.

Let us determine the average number of persons employed on the terms of civil law contracts per month:

SCHGPD for the month = The sum of the number of people with GPA for each day of the month. / Number of calendars days months

This category does not include employees who have an employment contract in the same organization, as well as individual entrepreneurs. The number for weekends and holidays is taken into account as for the previous working day.

Let's calculate the average number employees per month:

Monthly avg = Monthly avg + Monthly avs + Monthly nGvp

Calculate the average number employees per year:

MF for the year = Sum of MF for all months of the year / 12 months

You can also calculate the average number for the year by the sum of the three averages for the year (for the main employees, external part-time workers and those working under the GPA).

Calculation example

Let's calculate the average number of employees at an industrial enterprise in December 2015. This month, 100 people were employed in production. Of them:

• 50 people - staff members;
• 25 people - in the state part-time (4 hours).
• 15 people – external part-time workers (4 hours);
• 10 people - are employed on the terms of the GPA (under contract agreements);
• 3 full-time employees are on maternity leave.

The company has a five-day week, a working week of 40 hours.

The number of working days in December 2015 is 23.

FMS for full employment = (50 people - 3 people) 31 days. / 31 days = 47 people

Part-time TSS = (4 hours 23 working days 25 people) / 8 hours / 23 working days days = 12.5 people

Total AMS = 47 people. + 12.5 people = 59.5 people

SCHVS \u003d (4 hours 23 working days 15 people) / 8 hours / 23 working days days = 7.5 people

SCHGPD \u003d 10 people. 31 days / 31 days = 10 people

Thus, as a result average number of employees in December 2015 = 59.5 people + 7.5 pers. + 10 people = 77 people

Preparation of the required reporting document with this information

In practice, this indicator is used to fill out statistical reporting forms. The report is submitted to the tax authority. If we are talking about individual entrepreneurs, then this is carried out at the place of residence of the entrepreneur, in the case of LLC - at the location (legal address) of the organization. This form is submitted until January 20 following the reporting year.

Report Form consists of one sheet, on top of which the TIN is indicated (for an entrepreneur or organization), as well as KPP (for an organization). In the "TIN" field, optionally, either in the two extreme cells - dashes, or in the first two - two zeros.

For the submission line, you must specify the name and code of the tax authority. The full name of the organization is written below as in the constituent documents or the name of the individual entrepreneur.

When submitting a report for the previous year, record the indicator as of January 1 of the current year. The value is indicated in integer units, rounded according to mathematical rules. If there are empty cells, dashes are placed in them.

The completed form is signed by the manager/entrepreneur or his legal representative, the signature is deciphered, the date of approval and seal is put. If the report is carried out by proxy, then its details must be indicated, and a copy is attached to the documents.

For the calculation of taxes and statistics, the average number of employees, abbreviated as SCH, is used. At its core, AMS is the average number of employees in an organization over a given period. Basically, the calculation period is the calendar year. The form for reporting on the SSC was approved by the Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected].

In order to correctly calculate the AMS, you need to know how many employees are in the company and what is the nature of their employment. The procedure for calculating the TSS was approved by Rosstat Order No. 772 dated November 22, 2017.

How to calculate the average number of employees

TSC at the end of the year is calculated according to the formula: Year AMS = (January AMS + February AMS + … + December AMS) / 12.

To calculate the AMS of employees for a month, add up their daily payroll and divide the resulting value by the number of calendar days in a particular month. At the same time, do not forget that on weekends and holidays, the AMS will be equal to the number of employees on the previous working day.

When calculating TSC, follow the rules: an employee working under an employment contract is a whole unit, even if he is actually on sick leave, on a business trip or does not work full time; the SSC does not include employees working under a GPC agreement, taken on a part-time basis, as well as co-owners of the company who are not paid wages in the company. Employees who have not worked full time are considered in proportion to the time they have worked.

Example. In Polis LLC, the following indicators are monthly:

• January - 1,
• February - 1,
• March - 3,
• April - 3,
• May - 5,
• June - 7,
• July - 7,
• August - 5,
• September - 4,
• October - 4,
• November - 4,
• December - 4.

AMS at the end of the year = (1 + 1 + 3 + 3 + 5 + 7 + 7 + 5 + 4 + 4 + 4 + 4) / 12 = 48 / 12 = 4.

Important! From the beginning of 2018, all employees who are on maternity or parental leave, but continue to work part-time or at home, while retaining the right to receive social benefits, should be included in the calculation of the TSS (paragraph 79.1 of the instructions of Rosstat No. 772).

FMS of part-time workers = ∑ (Worker hours worked per day / standard hourly working day * number of days worked) / number of working days in a month.

Example. In LLC Bereg, three employees worked part-time in October:

• one of them worked 2 hours a day for 21 working days. It is taken into account daily as 0.25 people (2 hours worked / 8 hours according to the norm);
• three employees worked 4 hours a day for 15 and 10 working days. They count as 0.5 persons (4/8).

FV of part-time workers = (0.25 x 21 + 0.5 x 15 + 0.5 x 10) / 22 working days in October = 0.81. The company will take this value into account when determining the TSC of employees

If an employee works part-time and is required by law to do so, count the employee as a full-time employee.

Some employees are not included in the SSC:

• women who were on leave due to pregnancy and childbirth;
• persons who were on leave to adopt a newborn directly from the maternity hospital, as well as on parental leave;
• employees studying in institutions of the Ministry of Education and who were on additional leave without pay, as well as those who are going to enter these institutions;
• employees who were on leave without pay during the entrance exams.

When to take SSC

Details on the dates of submission of information about the SSC of employees are indicated in clause 3 of Art. 80 of the Tax Code of the Russian Federation and clarified by the letters of the Federal Tax Service No. 25-3-05 / 512 dated 09.07.2007 and No. ChD-6-25 / 535 dated 09.07.2007. Organizations report:

• after their opening or reorganization, they submit SSC by the 20th day of the month following the month of registration or reorganization of the company;
• annually submit information on the SSC before January 20 for the completed calendar year;
• on the occasion of the liquidation of the company no later than the official closing date.

Individual entrepreneurs:

• Individual entrepreneurs who employ employees, along with all organizations, submit information about the SSC before January 20 for the ended calendar year;
• at the end of business activities no later than the date of official closing of the IP;
• Individual entrepreneurs do not submit a report on the occasion of their registration, as well as a SSC report for the year, if there are no employees.

SSC fines

If you submit a report on the organization's SSC not on time, you will face a fine of 200 rubles for each document not submitted (clause 1, article 126 of the Tax Code of the Russian Federation). The directors of the company, as an official, will also be held administratively liable for delaying the report or providing distorted data in accordance with Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation and will impose a fine of 300 to 500 rubles.

Keep records of employees and submit reports on TSS in Kontur.Accounting, a convenient online service for keeping records, calculating salaries and benefits, and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.

AMS or the average number of employees is the number of employees of the enterprise on average for any particular period. To determine this value is required for statistical accounting and taxation. According to the law (clause 7, article 5 of the law dated December 30, 2006 No. 268-FZ), each individual entrepreneur and the head of the organization must submit this data to the tax service annually. In addition, data on SCH are required when filling out the following forms:

1. N PM "Information on the main indicators of the activity of a small enterprise";

2. P-4 "Information on the number, wages and movement of employees";

3. N MP (micro) "Information on the main performance indicators of a micro-enterprise";

Also, data on the average number of employees is necessary when confirming the rights and benefits in calculating taxes for enterprises that use the labor of people with disabilities.

: in the usual manner, during pregnancy and vacation, after dismissal.

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Terms of submission

CSC must be submitted no later than January 20 of the current year. That is, information on the average number of employees for 2013 should be received by the tax service on January 20, 2014. There are exceptions to the deadlines for submitting this data, for example, if the company was recently registered, or the company was reorganized. Then the information must be provided no later than the 20th day of the month following the month of the establishment or reorganization of the enterprise. The terms are strictly regulated by clause 3 of Art. 80 of the Tax Code of the Russian Federation and clarified by the letters of the Federal Tax Service No. 25-3-05 / 512 dated 09.07.2007 and No. ChD-6-25 / 535 dated 09.07.2007.

Calculation formula

Employees' annual mean is calculated by summing the employee's mean for the months of the reporting year and dividing this sum by 12.

Calculation of TSC of employees for the month is made according to the following formula:

Monthly TMS = ∑Day TMS/K day, where

- "∑SCH per day" - the sum of the average headcount for each calendar day of the month

- By day - the number of calendar days of this month.

Therefore, to calculate the average headcount for the year, the following formula is obtained:

AMS for a year = (∑ AMS for a month)/12, where

- "∑MSCh per month" - the sum of the average number of employees for all months of the reporting year.

The average headcount for the quarter is calculated as follows:

TSC per sq. = ∑ TSS per month. quarter/3, where

— “∑ TSS for the month. quarter" - the sum of the average headcount for all months of the quarter.

The calculation of the TSC of employees must be carried out by the entrepreneur himself (the accountant of the enterprise) independently and then sent to the Federal Tax Service in the form of KND 1110018.

Form (sample)

When calculating, it should be remembered that the number of employees for a weekend or holiday is equal to the working day before it. With several weekends or holidays in a row, the number of each of them will also be equal to the working day before them.

In whole units, the average headcount includes the following employees:

— those who actually showed up for work, including those who could not work due to downtime

- employees who were on business trips, in the event that they are kept wages in the organization

– employees on sick leave (during the entire time of illness before coming to work with a sick leave)

- who have taken walks

- employees on a part-time or part-time basis, also employed part-time. Accounted for each calendar day.

— who were on leave without pay for a good reason and with the permission of the administration,

employees who took part in various strikes

— who are studying in educational institutions, graduate schools and who are on study leave with the preservation of incomplete and full salaries

— those on additional and annual leave, which were provided in accordance with the legislation of the Russian Federation, labor and collective agreements. Also employees who are on leave with further dismissal

- received time off for work on a holiday or day off

- shift workers

Persons working part-time are taken into account in proportion to the hours worked by them.

How to calculate?

Their average number is calculated as follows:

a) the number of worked man-days in total is calculated. The number of man-hours in total for the month of the report is divided by the duration of a full working day in a given enterprise (by 7.2 hours, or by 8 hours, or by 4.8 hours). Calculation formula:

To man.days \u003d ∑K man.h / T slave, where

- "T slave" - ​​the time of the working day

— "∑K man-hours" - the number of man-hours in total for the reporting month

- "To man.days" - the total number of man-days worked by the employee

b) the average number of part-time employees for the month of the report is determined in terms of full-time employment. The number of man-days worked is divided by the number of working days in the reporting month according to the calendar. Calculation formula:

SCH incomplete. = To man.days / To workdays, where

- "SCH is incomplete." — average number of part-time employees per month of the report

- "By working days" - the number of working days of the month of the calendar report.

Keep in mind when calculating the FV of part-time employees that:

- Persons who are employed for part-time work at the initiative of management should be included in the calculation of the average number of employees as whole units;

— Employees who, according to the legislation of the Russian Federation, have an incomplete working time, incl. persons with disabilities should be counted as whole units in the AMS.

The average headcount does not include:

– performing work under civil law contracts

— lawyers

- Members of the armed forces performing military service

- owners of the enterprise who do not receive a salary

- members of the cooperative who did not conclude an employment contract

- transferred to work in another enterprise, without pay

— persons who are involved in work through special agreements with state organizations

— sent by the enterprise to study in educational institutions with a direct separation from work, receiving a scholarship at the expense of the enterprise

— hired from other enterprises part-time

Example of monthly average number of employees

The monthly TSC of the employees of LLC "Primer" for March 2014 is calculated. The organization has 20 employees, 16 of which have worked for a full month.

Employee Ivanov P.S. was on sick leave from March 4 to March 11, he is included in the calculation as a whole unit for each day, because employees who did not show up for work due to illness are calculated in the SSC.

Petrov A.P. is an external part-time worker, so it is not included in the SSC.

Sidorova E.V. is on parental leave. This employee is not included in the SSC.

Sergeev I. D. worked the whole month only for 4 hours a day, when determining the AMS, he will be taken into account in proportion to his hours worked.

As a result, the monthly TMR of employees will be 16+1+20/31+4*31/8/31=16+1+0.7+0.5=18.2 people.

fines

The report on the average headcount is submitted to the tax office at the place of residence of the entrepreneur, i.е. at the place of registration of the organization or individual entrepreneur.

For failure to provide information about the SSC, liability is provided in accordance with paragraph 1 of Art. 126 of the Tax Code, and entails a fine of 200 rubles.

Late delivery of information also entails a fine of 300 to 500 rubles.

The calculations themselves using the formulas do not present any particular difficulties, the main thing is to take into account all the nuances in specific cases, of which there are many in the average number.

The number in the sectors of the country's economy represents a set of employees in enterprises, organizations, institutions, family industries, cooperatives. When summing up the data by enterprises, it is important to avoid double counting in determining the number, since many are employees of two or more enterprises.

Reception and departure of employees are made out by the order of the head. The enterprise must also know the number of employees for each day (momentary indicator).

• payroll
• Part-time workers (external and internal)
• Persons working under civil law contracts (contract, labor agreement)

payroll

The payroll includes all permanent, temporary, seasonal workers hired. At the same time, an entry is made in the work book of the employee. Everyone can be on the payroll at only one enterprise. The payroll includes all those who showed up for work and those who did not show up for all reasons (vacation, illness, weekends, etc.). The number of employees on the list is used to calculate the number of employees (it is on the list of the enterprise, therefore, it is not unemployed).

part-timers

To part-timers external include persons who, as a rule, are on the payroll of another enterprise, and at this enterprise, in combination, perform work in accordance with labor legislation in the aggregate no more than 0.5 stakes(duration of the working day no more than 4 hours). Internal part-time workers at the same enterprise perform paid work in their free time from their main job. In the average number of external part-time workers are taken into account in proportion to the hours worked.

Persons working under contracts

Persons working under contracts may perform work at several enterprises in the reporting period. For the entire term of the contract, they are counted as full-time employees.

In the order of the manager on hiring, it is determined to which group the person hired belongs. It is clear that part-time workers and persons working under contracts should not be taken into account when calculating the number of employees, this would be a repeated account. Therefore, the enterprise calculates the average number of employees and all employees, including part-time workers and those working under contracts.

Calculation of the average number of employees

The formula for the average headcount

For a month, the average number of employees is calculated on the basis of the number of employees for each calendar day according to the formula:

For weekends and holidays, the number of pre-weekend and pre-holiday days is taken.

Since for each day the payroll number is equal to the sum of those who showed up for work and those who did not show up for all reasons, we get the same result using the formula.

That is, the formulas are equivalent.

The numerator of both formulas is workers (man-days).

As of January 1, the enterprise had 205 people on its payroll, 15 people were hired from January 6, and 5 people were fired from January 16. and since January 29, 10 people have been accepted. Calculate the average number of employees for January:

The number of employees during the month was different, ranging from 205 to 225 people, and in terms of full-time employees (listed from January 1 to January 31), 216 people were employed at this enterprise.

For longer periods of time, the average headcount is calculated on the basis of average monthly indicators using the simple arithmetic mean formula. Let's continue the example. Assume that at this enterprise the average number of employees was:

• February - 223;
• March - 218;
• April - 234;
• May - 228;
• June - 226 people

Let's calculate the average number of employees for the I quarter, II quarter and the first half of the year:

For the first half of the year, the average number of employees can be calculated in two ways: based on monthly data and based on average quarterly data:

Similarly, the indicators of the average number of employees for 9 months, for the year are calculated.

If the enterprise did not work for the full reporting period, then the average number of employees is calculated as follows.

The company was registered on November 25th. The number of employees as of November 25 is 150 people; on November 29, 12 people were hired. and in November there was no more labor movement. For December, we will accept conditionally the average number of employees equal to 168 people. It is necessary to calculate the average number of employees in the enterprise for November, IV quarter and for the year:

Consequently, at the enterprise, which worked for a little more than one month, in terms of annual employees, 17 people were employed. For the rest of the year, these workers could be on the payroll of other enterprises, and there, when calculating the average annual number of employees, they will be taken into account as part of the unit in proportion to the time of work at each enterprise. When summarizing data on enterprises, no matter how many jobs an employee changes during the year, he will be counted as a unit (1 person) in the number of employees, provided that he worked throughout the year. If the employee worked in a year, say, only 4 months, then he will be counted as 4/12, and not 1 person, in the number of employees.