How to calculate the average number of employees for 4-FSS

Accountant's Directory

Example.
The organization was re-established and began operating in March.
The average number of employees in March was 720 people. Consequently, the average number of employees for the first quarter for this organization was 240 people (720: 3). 7. If the organization operated for less than a full year
(seasonal work or was created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization’s operation and dividing the resulting amount by 12.

In accordance with paragraph 81 of the Instructions, the average number of employees per month is calculated

by summing the payroll number of employees for each calendar day of the month, that is, 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.

Average headcount calculated by 4-FSS (nuances)

• employees working part-time;
• employees on maternity leave or parental leave, with the exception of those working from home or part-time while maintaining the right to benefits;
• employees who are on unpaid study leave;
• part-time employees;
• individuals performing work under civil contracts;
• owners of the organization who do not receive wages;
• lawyers;
• military personnel when performing their military service duties (clause 78 of order No. 772).

• in January - 2 people (272 hours / 8 working hours per day / 17 working days per month);
• in February - 2 people (304 / 8 / 19);
• in March - 2 people (320 / 8 / 20);
• in April - 2 people (336 hours / 8 working hours per day / 21 working days per month);
• in May - 2 people (320 / 8 / 20);
• in June - 2 people (320 / 8 / 20);
• in July - 2 people (352 / 8 / 22);
• in August - 2 people (368 / 8 / 23);
• in September - 2 people (320 / 8 / 20);
• in October - 2 people (368 / 8 / 23);
• in November - 2 people (336 / 8 / 21);
• in December - 2 people (336 / 8 / 21).

Average headcount 2018: goals and calculation procedure

The average number of employees is considered to be the sum of the number of employees for a certain period. The procedure for its calculation is established by statistical authorities (see instructions approved by Rosstat order No. 772 of November 22, 2017). By summing the average number of employees with the number of employees working under external part-time jobs and employment contracts, we obtain the average number - an indicator based on which the employer’s right to:

• application of a simplified taxation system (Article 346.12 of the Tax Code of the Russian Federation);
• benefits for small enterprises (Law No. 209-FZ of July 24, 2007);
• submission of statistical reporting using a simplified system (Rosstat order No. 335 dated December 31, 2009);
• VAT benefits (Article 149 of the Tax Code of the Russian Federation);
• reduction of land tax (Article 395 of the Tax Code of the Russian Federation) and property tax (Article 381 of the Tax Code of the Russian Federation).

To ensure that information about the average number of employees is reliable, take into account all employees actually employed by the company: permanent, temporary and seasonal. If the owners work at the enterprise and receive a salary, include them in the list as well. The number of employees is taken into account in full, regardless of the amount of time actually worked, in particular:

• regular staff;
• those on sick leave, on vacation or on a business trip;
• those working at home or on reduced working hours as required by law (disabled people, minors, “harmful” workers);
• hired under a fixed-term employment contract;
• temporarily sent from other organizations, if their earnings at their main place of work are not retained for this period;
• those who have taken study leave and combine work with study, as well as those sent to advanced training courses;
• absent due to downtime;
• probationers and trainees.

An employee working part-time or part-time is counted in proportion to the time worked. This rule does not apply to those for whom such a work schedule is established by the sole decision of management. Women on maternity leave and employees who have taken maternity or adoption leave are not included in the average headcount. Also, employees who took leave at their own expense to enroll in educational institutions or study are not taken into account.

An example of filling out a certificate of average headcount

Advice from the editor. Do not confuse the average number of employees with the payroll - we are talking about two different indicators. Some employees, for example, women on maternity leave, are included in the payroll, but not in the average payroll. But with employees working under special contracts with government agencies to attract additional labor, the situation is exactly the opposite. But there are also similarities. Are external part-time workers included in the average headcount? No, just like on the payroll. Read more about the rules for calculating different types of statistical indicators in the Personnel System materials.

Calculation of the average number of employees in a newly created organization for 4fss

For example, if an organization was created on August 13 (this is the third quarter), then the first reports to the Social Insurance Fund must be submitted 9 months in advance by October 15. Please note: despite the fact that the organization was created on August 13, reporting is submitted for 9 months: from January 1 to June 30.

The procedure for filling out these fields was approved by order of the Social Insurance Fund dated June 7, 2017 No. 275. The average headcount is reflected for the reporting period, that is, from the beginning of the year. Previously, this indicator was filled out at the reporting date. The other two indicators (number of disabled people and hazardous workers) are still filled in as of the reporting date.

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What is injury reporting?

All employers are required to accrue and pay contributions for injuries to Social Insurance. The taxable base in this case is the salary of employees. In order to control the correctness of calculation and payment of premiums, policyholders provide a report f. 4-FSS. The filing authority is the territorial division of Social Insurance. The frequency of compilation is quarterly.

4-FSS report in 2021

Calculation form 4-FSS for 2021

The unified calculation form was approved by Social Insurance in Order No. 381 dated September 26, 2016 (last edition dated June 7, 2017). The current form is provided by all policyholders within the specified time frame. The filing date is set as 20/25th for paper form/for electronic format.

The calculation consists of 5 tables and a title page. The procedure for entering data when filling out is also approved in Order No. 381. In the process of drawing up the document, all employers must submit a title page, table. 1, 2, 5. Tables 1.1, 3 and 4 are completed only if data is available. And if there is no information, they are not submitted.

The preparation of the document begins with filling out the title page. Here the policyholder provides his registration data; code and year of the period; Correction number (if any clarifications are available); OKVED code; contact information, etc. Among other information, it is necessary to indicate the number of people. The indicator is calculated based on the list average. Let's consider what rules are used to determine the average number of personnel.

Average number of employees calculated by 4-FSS in 2021: examples

• those who actually showed up for work, regardless of whether they worked or not due to downtime;
• those who worked on business trips;
• disabled people who did not show up for work;
• performing state or public duties outside the place of work;
• being tested;
• vacationers (including at their own expense);
• truants;
• persons under investigation, etc.

The calculation of the number of employees in question is carried out using information from the payroll records for each day. The daily indicator must be equal to the corresponding indicator reflected in the time sheet maintained by the enterprise.

Persons included in the calculation and excluded from the list when counting the number

Persons are included in the calculation of the average number of employees regardless of whether they are in the workplace. Employees may be absent due to illness, vacation, or in connection with the performance of government duties. When including them in the headcount, persons with valid reasons for absence and maintaining the average salary are taken into account. When sampling the number of employed persons at an enterprise, some employees are not subject to inclusion in the average headcount.

Special rules have been established to reflect the number of part-time workers in the indicator. An employee hired under an internal part-time contract is reflected in the number of 1 staff unit. Temporary employees of other enterprises are not taken into account. In addition to part-time work, combination or replacement of positions due to internal necessity is used. When combining positions, the number does not increase.

How to calculate the average number of employees for 4-FSS

In accordance with Order of the Federal Social Insurance Fund of the Russian Federation No. 381, the updated form 4-FSS began to be effective in the first quarter of this year. According to clause 5.15 of this Order, the average headcount is calculated in accordance with the forms approved by Rosstat.

Rosstat instructions (Order N 498) state that the average payroll number for 1 month includes the payroll number for each day (30 or 31, and in February - 28 or 29), divided by 12. Both weekends and holidays are taken into account.

What number is included in 4-FSS

On the title page of the 4-FSS in 2021, indicate (clause 5.15 of the Procedure for filling out the 4-FSS):

• in the “Average number of employees” field – the average number of employees for the 1st quarter of 2021, calculated in the usual manner;
• in the field “Number of working disabled people” – the list number of disabled people as of 03/31/2019;
• in the field “Number of employees engaged in work with harmful and (or) hazardous production factors” - the list number of employees engaged in hazardous work as of March 31, 2019.

Let us give an example of calculating the average number of employees for 4-FSS in 2019.

Monthly indicators of the number of employees of the enterprise:

• for January is equal to twelve;
• for February it is equal to eleven;
• for March is thirteen.

The calculation indicator for the 1st quarter of 2021 of the average headcount for FSS-4 in this example will be equal to twelve ((12 + 11 + 13) / 3 = 12). It is this indicator that is to be reflected in the corresponding line of the 4-FSS calculation.

Average headcount

Calculation:

The total number of man-hours worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day, based on the length of the working week, for example:

• Then the average number of part-time workers for the reporting month is determined in terms of full-time employment by dividing the person-days worked by the number of calendar working days in the reporting month. (At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), the number of man-hours worked conditionally includes hours on the previous working day (in contrast to the methodology adopted for recording the number of man-hours worked)).

Formula for calculating the average number of employees per year

How to calculate the average number of employees for the year if they work for half the rate? First, you should determine the number of employees in a month by dividing the sum of the payroll for the entire period, including weekends and holidays, by the total number of working days.

The LLC has a 40-hour, 5-day week. From January to November, 15 people worked; in December, four people were laid off. For September and October, part-time contracts were concluded with 5 employees, under which they worked 4 hours daily. During the year, the company employed 3 part-time workers who are registered with another company. How to calculate the average number of employees for the year? Formula:

Submission of the 4-FSS report

In 2021, legal entities with employees will have to report to the Social Insurance Fund four times - submit report form 4-FSS based on the results of 2021, the first quarter, half a year and nine months.

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After proceeding to send the report, select the certificate to sign and click on the “Check Report” button. If errors are found when checking the report, click on the “Open Editor” button, correct the errors and proceed to submit the report again.

How long does maternity leave take?

Women who are in a position and have official employment have the right to apply to the head of the enterprise for leave. The state guarantees the provision of maternity leave based on the certificate of incapacity for work received by the employee.

The length of leave can be different and vary depending on a number of circumstances:

• 70 days before and after the birth of the child;
• 70 days before and 110 days after the birth of two or more children;
• 70 and 86 days before and after the birth of the baby if complications arise;
• 70 and 84 days before and after the birth of children in case of multiple pregnancy.

During pregnancy, the woman is paid funds for the period of incapacity for work on behalf of the employer. Subsequently, the company applies to the Social Insurance Fund and receives compensation for this expense item.

Payment is calculated based on the total number of vacation days, regardless of how many days the woman used before the birth of the child and after this event.

Should the average number of employees coincide in 4FSS and SCHR?

To transmit information to the Social Insurance Fund about the payment of insurance premiums on this basis, reporting form 4-FSS is used. The calculation form in force since 2019 was approved by order of the Social Insurance Fund dated September 26, 2016. No. 381. The report under review is quarterly in terms of submission deadlines to the authorized bodies.

; when submitting declarations to the tax authority in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation). Theoretically, this indicator can be equal to zero if a legal entity or individual entrepreneur has no employees.

The procedure for submitting a report (certificate) on the average headcount

In order to fulfill the tax requirements of paragraph 3 of Art. 80 all taxpayers, with the exception of individual entrepreneurs without hired employees, are required to annually submit a certificate of headcount. The current form of the document was approved by the Federal Tax Service in Order No. MM-3-25/174 dated March 29, 2007. The federal deadline for submitting the form is January 20, and for newly created companies - the 20th of the month nearest after registration. This rule also applies to reorganized companies.

Filling out the document includes calculating the headcount indicator for the year. Read more about the calculation method here. Submission format – electronic or “on paper”. Failure to comply with the deadline for submitting a report will result in a fine of 200 rubles. according to stat. 126 of the Code.

Calculation of the average number of employees

Therefore, instead of summing to understand the principle, it is easier to multiply by the number of days. In fact, these values ​​are obtained by summing up the number of employees for each day, which is taken from labor accounting documentation.

As of March 1, the organization employed 28 employees. On March 5, one of them quit. On March 10, a new employee was hired, and on March 12, another one. For the period from March 20 to March 25, 3 temporary employees were hired due to peak workload.

Average number of employees in the calculation of 4-FSS (nuances) - all about taxes

In a similar manner, the number of employees for whom labor laws establish reduced working hours is taken into account. This category of persons includes minors, disabled people, parents of children with disabilities, and employees employed in hazardous work.

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Average number of employees in FSS-4 (general provisions for 2018)

When calculating the average number of part-time employees, it is necessary to take into account a small nuance. Working days of employees during illness or maternity leave refer to the working hours of the hours that were worked on the previous day.

The Instructions provide the following formula: “The average number of employees in organizations that worked for less than a full month is determined by dividing the sum of the number of payroll personnel for all days of work in the reporting month, including weekends and holidays (non-working) days for the period of work by the total number of calendar days in the reporting month. month."

Payroll and average payroll

The accounting of hired workers is carried out according to two criteria of number - payroll and average, and in order to understand whether maternity leave is included in the average number, you need to clearly understand the difference between these two accounting positions.

The payroll number is the full composition of employees who, on the day of reporting, are in an employment relationship with the employer:

• under an open-ended or fixed-term employment contract;
• hired to perform seasonal or one-time work.

In addition to these categories of employees, the payroll also includes the owners of the organization if they actually work in it and receive wages.

Average headcount - calculation of the composition of hired workers actually involved in work. It is calculated based on data from time sheets of employees going to work.

Indicators for the average and payroll numbers may coincide, but in most cases they differ. Moreover, if the accounting data differs, then the payroll number is always greater than the average payroll.

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The calculation of the average number of employees is carried out in accordance with the Instructions of Rosstat, approved by Order No. 428 dated October 28, 2013. This document presents a list of employees who must be included in the number of employees indicated in the reporting form. There is also a list of persons who are not taken into account in the calculation.

The need to submit a report gives rise to another question: how to calculate the SCH when opening an LLC, and who should be included in this document? Calculations must be made in accordance with the instructions given by Rosstat. They are displayed in letter No. 428 dated October 28, 2017.