Calculation of the average number of employees per year. Labor rationing and calculation of the number of engineers and employees

To calculate taxes and statistics, the average number of employees, abbreviated as SSN, is used. At its core, the average number of employees in an organization for a certain period. Basically, the calculation period is the calendar year. The reporting form for the SSC was approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@.

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

How to calculate the average number of employees

The average value for the year is calculated using the formula: TSS year = (TSP for January + TSP for February + … + TSP for December) / 12.

To calculate the monthly average of employees, add up their daily payroll number 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 total number of employees will be equal to the number of employees on the previous working day.

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

Example. Polis LLC has the following indicators of the monthly average:

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

TSS 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 leave or parental leave, but continue to work part-time or at home, while maintaining the right to receive social benefits, must be included in the calculation of the SSC (clause 79.1 of the Rosstat instructions No. 772).

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

Example. Three employees at Bereg LLC worked part-time in October:

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

TMR 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 employees’ average wage

If an employee works part-time and is required by law to do so, count them 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 at institutions of the Ministry of Education and who were on additional leave without pay, as well as those planning to enter these institutions;
  • employees who were on leave without pay while taking entrance exams.

When to take the SSC

Details about the dates for submitting information about employees’ SSC are indicated in clause 3 of Art. 80 of the Tax Code of the Russian Federation and explained by letters of the Federal Tax Service No. 25-3-05/512 dated 07/09/2007 and No. CHD-6-25/535 dated 07/09/2007. Organizations submit a report:

  • after its opening or reorganization, they submit the SSC before 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 ended calendar year;
  • in case of 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 by January 20 for the ended calendar year;
  • upon completion of business activities no later than the date of official closure of the individual entrepreneur;
  • Individual entrepreneurs do not submit a report on the occasion of their registration, as well as a report from the SSC at the end of the year, if there are no employees.

Fines according to the SSC

If you submit a report on the organization’s SSC on time, you will face a fine of 200 rubles for each unsubmitted document (Clause 1 of Article 126 of the Tax Code of the Russian Federation). The director of the company, as an official, will also be held administratively liable for delaying a 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 SSC in Kontur.Accounting - a convenient online service for maintaining records, calculating wages and benefits, and sending reports to the Federal Tax Service, the Pension Fund of the Russian Federation and the Social Insurance Fund.

Depending on the needs of the business, the entrepreneur changes the personnel composition of the enterprise. The number of employees required for the successful operation of the company is determined by calculating the number of employees. How to calculate and where to apply this parameter, we will consider further.

Some terminology

In practice, six types of number of employees are used, which differ in calculation methods and methods of reporting:

  • normative - established by labor standards and the volume of work to be performed (ideal value);
  • planned - depends on the type of activity, size of the enterprise, production volume, availability of vacant jobs and other factors (more realistic than normative - determined according to the data of a specific enterprise);
  • average - the average number of employees of the organization for the reporting period, not counting external part-time workers and those working under contract agreements;
  • actual - the number of employees of the enterprise on a certain date;
  • full-time - employees whom the manager approved in the company’s staffing table (excluding seasonal workers);
  • attendant - personnel of the organization who are at the workplace.

The concept of staffing levels is not enshrined in law. It is used in personnel matters and means the employees that an enterprise needs to operate successfully and implement plans.

Organizational staff: goals and calculation standards

Staffing levels are calculated to optimize the enterprise's personnel composition and labor costs. During the calculation process, the time it will take an employee to complete work of a certain complexity and the number of employees required for the operation of the enterprise are specified.

For calculations, data developed by research institutes are used. Industry standards are calculated mainly for large enterprises and include typical volumes and complexity of work. Small organizations will have to make their own calculations, taking into account the scale and specifics of their activities.

Methods for calculating staffing levels

At state-owned enterprises, the required number of employees is determined and controlled without fail. Therefore, most calculation methods were developed for public sector companies. Thus, the “Recommendations for determining the staffing level of employees of budgetary organizations based on labor standards” approved by Roszdrav lists methods based on the following standards:

  • working time - the working time required by employees to perform a certain job;
  • load - the amount of work that an employee or group must complete during working hours;
  • service time - workplaces that must be serviced by a specialist during working hours;
  • number - the number of employees that one manager can organize.

How to calculate the number of employees

One of the formulas for calculating staffing levels is based on comparing revenue with working hours:

N = Ov ÷ (Frv × Vpl × Kvn)

where Ov is the planned volume of work or revenue;

Фрв - planned working time fund in hours (with a 40-hour working week, the time fund averages 2004 hours per year, 167 hours per month);

Vpl - planned output per employee;

KVN is the planned rate of fulfillment of the norm.

Example. The sales department consists of 15 people. Management wants to calculate whether the division can be downsized. To determine the staffing level, the personnel officer used the formula N = Ov ÷ (Frv × Vpl × Kvn).

The planned sales volume indicator for June - December 2019 is 58,000,000 rubles. The working time fund (FWF) for this period is 1,047 hours. The planned output per employee is 755,000 rubles/month. Actual output for July - December 2018 - 644,373 rubles/month. The planned rate of fulfillment of the norm (Kvn) is calculated as the ratio: 755,000 / 644,373 = 1.17. The planned output per hour per employee will be 4,327 rubles/hour (755,000 / 1,047 × 6 months). Substituting the values ​​into the formula, the personnel officer received the result: 58,000,000 / (1,047 × 4,327 × 1.17) = 10.94 - rounded to 11 people. Therefore, at first glance, there is an excess of staff in the sales department.

This formula does not take into account working conditions, the specifics of the enterprise’s activities and the human factor (people are not robots, they get sick, go on vacation, etc.).

Determination of staffing taking into account the human factor

The calculation of the number of employees is carried out on the basis of the standard - an ideal situation in which all employees are present at the workplace. The standard value does not take into account that employees go on vacation, get sick, etc. To adjust the calculation, the absenteeism coefficient (Kn) is used, which is determined by accurately recording the attendance and non-appearance of personnel from the working time fund:

Kn = 1 + Dn

where Kn is the planned rate of staff absenteeism;

Day — the share of “non-work” in the working time fund — percentage of planned absenteeism / 100.

Taking this coefficient into account, the formula for calculating the standard value will take the form Shch = N × Kn. This formula allows you to determine the optimal number of employees and not overspend the salary fund.

Example. The HR employee determined that the standard size of the sales department is 10.9 people. To clarify the value, he calculated the absenteeism rate (Kn) for the period July - December 2019.

The calculation takes into account 35 non-working days with a 40-hour work week, of which 14 are paid leave, 14 are the norm for sick leave, 7 are without pay according to the Labor Code of the Russian Federation. This amounts to 280 hours (35×8).

The share of “not working” (Day) is equal to the ratio: 280 (absenteeism) / 1,047 (working time fund). The result is 0.27. Absenteeism rate for July-December 2019: 1+0.27=1.27. The optimal number of employees will be 10.9 × 1.27 = 13.8 or 14 people. Therefore, the sales department can be reduced by 1 employee.

Structure and staff of the organization: relationship

The structure and staff of an organization are comparable concepts. The structural features of the enterprise affect the personnel composition and must be taken into account when calculating the staffing level. To do this, the attitude of management employees to ordinary employees is determined:

  • what part of the staff is served by one lawyer, accountant, economist;
  • how many production and service departments are there in the enterprise;
  • how many subordinates does each department head have?

Since the 1930s, standards developed by the French scientist V. Greikunas have been used in personnel matters. According to these standards, a top-level manager has 3-5 ordinary employees, and an average-level manager has 7-9.

Important! Standards are indicative values ​​that reflect industry averages. Therefore, the optimal staffing level is calculated at each enterprise individually.

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

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

Quarterly and annual calculations of the average number of employees are based on the monthly calculation of the average number of employees.

Who is required to provide information on the average number of employees to the tax office?

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

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

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

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

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

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

Cases when the average number of employees should be calculated

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

1. To submit information on the average headcount for the past year to the Federal Tax Service at the location of the organization no later than January 20 of the current year.

This must be done annually.

If an organization submits information about its average headcount late, the Federal Tax Service may impose two fines at once:

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

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

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

3. To fill out the field “Average headcount” in the calculation using the PFR form RSV-1.

4. To fill out the “Number of employees” field in the calculation using Form 4-FSS.

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

The procedure for calculating the average number of employees

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

1. First, you need to determine the number of full-time employees of the organization for each calendar day of each month.

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

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

    external part-time workers;

    employees who are on maternity leave or on parental leave;

    employees who are on unpaid study leave;

    part-time workers who do not work full time, that is, work part-time or part-time.

The payroll number for weekends and non-working holidays is equal to the payroll number on the working day preceding them.

For example, an employee fired on Friday must be taken into account when calculating the payroll for the coming days: Saturday and Sunday.

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

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

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

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


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One of the reports that the head of an enterprise is required to submit to the Federal Tax Service is data on the average number of his employees. This is statistical information that is prepared on KND form 1110018 and sent to the tax authorities annually before January 20 for the previous year of work. This indicator is important to confirm the ability of a legal entity or individual entrepreneur to enjoy preferential tax treatment, as well as to control extra-budgetary funds for insurance payments to employers.

Data on the average payroll number are submitted by all organizations and entrepreneurs, regardless of the tax regime applied, with the exception of individual entrepreneurs without employees, who have been exempt from this obligation since 2014. Enterprises also submit statistical information:

  • those who have worked for less than a full year;
  • newly created or reorganized (deadline - until the 20th day of the month following the month the company was created);
  • closing (data as of the date of liquidation of the organization).

Let's look at what the average payroll number is and how to calculate it correctly.

Registration of employees for inclusion in the average number of employees

The average headcount includes all employees of the company performing permanent or temporary work under an employment contract, except for the following categories of employees:

  • external part-time workers;
  • persons hired under a civil contract;
  • transferred to work in another country;
  • transferred to another transfer organization;
  • students and interns working at the enterprise under an apprenticeship contract and receiving a scholarship;
  • employees on study leave at their own expense;
  • students studying on a part-time basis and with a scholarship from the enterprise;
  • "maternity leavers";
  • owners of an enterprise, if they are not employees of their company and, accordingly, do not receive a salary from it;
  • workers who wrote a statement of their own free will and stopped coming to work without waiting for dismissal.

Employees on business trips, on sick leave, on time off or on vacation are taken into account in calculating the average number of employees.

If data is submitted to the Social Insurance Fund and the Pension Fund of the Russian Federation (according to reporting forms RSV-1 and Social Insurance Fund-4), those who work part-time and under contract must be included in the calculation.

Data on the number of personnel is taken on the basis of a time sheet or other form of recording working hours at the enterprise for each day. In this case, all calendar days are included in the calculation. The number of employees on weekends and holidays is determined by the previous working day.

Calculation formula

To calculate the average number of employees, it is necessary to determine the calendar fund of working time for a certain period, or as it is also called - man-days. To do this, the daily number of all employees who are taken into account in the indicators is summed up for the entire month. The amount is then divided by the number of days in the month, resulting in an average.

Thus, the formula for calculating the average number of employees of an enterprise per month looks like:

SCN = sum of man-days per month / number of days in a month

The monthly SSC is taken as the basis for calculating the indicator for a certain period. As a rule, entrepreneurs require a headcount report quarterly (to be submitted to extra-budgetary funds) and annually to the tax authorities.

In this case, the average number of employees is calculated using the simple arithmetic average formula: the average number of employees for each month of the period under review is divided by the number of months in this period (3 – quarter, 6 – half-year, 9 – for 9 months, 12 – year).

The resulting number, if it is not an integer, is rounded according to mathematical rules (5 tenths or more after the decimal point - up, less than 5 tenths - down).

Let's look at the calculation of the average headcount using an example. The organization had 205 employees at the beginning of the year. On January 6, 15 new employees were hired, and on January 16, 5 of them quit. On January 29, the employer hired 10 more people. Let us determine the average indicator of MSS with the following initial data:

MSS = 205 * 5 + (205 + 15) * 10 + (220 – 5) * 13 + (215 + 10) * 3 / 31 = 216

Thus, the average number of employees employed at the enterprise in January was 216 people, despite constant fluctuations in the actual number of personnel ranging from 205 to 225 employees.

The calculation is carried out similarly for other periods. Let’s say that the average number of people for February was 223 people and 218 for March, then for the first quarter the indicator is determined as:

MSS = 216 + 223 + 218 / 3 = 219.

If the organization does not have employees other than the director, there is no need to apply formulas: the SCN will always be 1.

The examples given concern those enterprises where all staff work full time. Employees with reduced working hours or part-time pay are counted separately. For example, if there are 2 people who work 4 hours daily, then they are taken as 1 work unit. When the work schedule is unstable, such employees are included in the calculation in proportion to the time they actually worked. In such cases, the formula is based not on man-days, but on man-hours. The sum of man-hours worked is divided by the number of days and the length of the working day in hours.

What other nuances should you pay attention to when making calculations?

The standard situation for calculating the SSC is the submission of a report for the previous year of the organization’s activity. Thus, before January 20, 2015, enterprises and entrepreneurs submit a calculation of the average number of employees that they had in 2014, in the period from January 1 to December 31 inclusive.

However, the organization could work for less than a full year. In this case, man-days for all months of actual activity of the company are still divided by 12, that is, by the full number of months in the year.

A similar approach is used for organizations that have not worked in full for a month. The number of employees for each day worked is summed up and divided by the calendar duration of that month. If an organization has temporarily suspended its activities, this does not relieve it of the obligation to submit information on the average headcount, which is calculated according to general rules.

A separate case is the creation of a company as a result of re-registration, liquidation, on the basis of a separate division, etc. The calculation of the financial balance in such situations is made not from the moment the new organization begins functioning, but taking into account the data of the predecessor enterprise.

As you can see, determining the average number of employees in an organization is not difficult. Enterprises that use automated personnel accounting systems, as a rule, also have at their disposal software tools that calculate the SCH indicator independently.