How to fill out information about the average number of employees in 2021

Legal advice > Entrepreneurial activity > Why and who needs a certificate of the average number of employees

A certificate of the average number of employees contains information about the composition of the staff hired under an employment contract.

The document must be submitted to the tax authorities within a certain time frame. For newly formed organizations and enterprises, individual entrepreneurs and existing companies, there are nuances in filling out such certificates and submitting them to the Federal Tax Service.

Tips for filling out the form

The tax office accepts reports with legible data entered in black ink. Forms filled out with other color variations will not be considered. Write information in cells and rows as legibly as possible. Tax professionals 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 in 18 Courier New font.

Why is the average number of tax officials needed?

The average headcount indicator is involved in the calculation of some taxes, and the method of reporting to the tax authorities also depends on it.

So, for example, individual entrepreneurs and organizations with more than 100 people in a calendar year cannot use the simplified tax system and UTII.

For individual entrepreneurs with a patent, the average number of employees for all types of activities should not exceed 15 people.

There are other situations in which the exact number of employees may be of interest to tax authorities.

INN, KPP and tax authority codes

Each company has its own accounting features. When filling out the tax payer 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. Individual entrepreneurs do not need to fill out 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 tax office code for your area always consists of four digits.

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How to calculate the average headcount for newly created organizations

The average composition of employees is determined by a simple formula, depending on the period of calculation. This indicator should initially be calculated daily, and then, based on these data, the number for the month will be determined. Subsequently, the indicators for each month are used to calculate the NPV for the quarter and then for the year. The results are indicated in units:

For example, to calculate the average number per month, you need to add up the number of employees on the payroll for each day and divide by the number of months.

Let's give an example of calculating the average headcount when opening an LLC.

Let's say Kometa LLC was registered on 04/01/2017. On this date, only the founder was in the company, however, on 04/18/2017 an accountant was hired, and on 04/21/2017 the manager entered into an agreement with the driver.

Let's calculate the average headcount for Kometa LLC for April 2021:

for the first 18 days, the NSR is 0 people, since the founder is not taken into account in the calculations;
from April 18 to April 21, 2021, the NFR (3 days) was 0 + 1 = 1 person - an accountant was hired;
from April 22 to April 30, 2021, the NFR (8 days) is 1 +1 = 2 people – the driver was hired;
Let's use the formula and calculate the overall indicator. The average number of employees of Kometa LLC for April = (0* 18+ 1*3 + 2*8)/30 = 19/30= 0.6 people. Round up and get 1 unit.

Other Important Details

About the population indicator. The only calculated figure in the report may be the headcount indicator for the average list for the previous year. It must be entered in whole numbers. To accurately calculate data, use the example of calculating the average number of employees.

We put down the date . The completed form must be submitted strictly before the twentieth of January of the current year . Be sure to indicate in the report that the data is submitted as of January 1st. Don't be fooled by the actual date of your report. In the case where the company is going through a reorganization process, the report is submitted by the twentieth day of the next month after completion of all processes. For example, if your company was reorganized in March, the headcount report must be submitted by April 20.

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

Form and sample SSC report for a new organization

A report on the average headcount of a newly created organization must be submitted on the form established by higher authorities - KND form 1110018. It was approved by the Federal Tax Service, which is recorded in order No. MM-3-25 / [email protected] dated March 29, 2007.

The document itself is quite simple. But new organizations may have questions related to filling it out. The answers to them can be found in the filling recommendations established by the Federal Tax Service in its letter No. CHD-6-25 / [email protected] dated April 26, 2007.

In order to correctly display all the information and the average number of employees of the newly created organization, the sample presented below should be used by those who have never encountered filling out such documents.

How to properly submit a completed reporting form?

When all fields 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 a document. Send it by mail as a valuable letter of notification, of course taking into account the postmark date.

Useful advice! Experienced businessmen who do not like to stand idle in the crowded corridors of the tax office are advised to put an inventory of the enclosed documents in an envelope, certified with a post office stamp. The tax inspector will once again make sure that all documents are in place.

How to calculate the average number of employees (formula)

To calculate the average number of personnel for a calendar year, you must first make a calculation separately for each month:

Step 1. Calculate the number of full-time employees

To do this, we use the following formula:

Ch1 = Chm / Dm

World Cup

– the sum of the average number of employees for each day of the month (that is, it is necessary to calculate the average number of employees for each day of the month and add it up);

– the number of calendar days in a month.

The result does not need to be rounded

The number of employees for a weekend or holiday is taken to be equal to the number for the previous working day.

When calculating the average payroll number, they are not taken into account

External part-time workers (employees whose main place of work is another organization).
Individuals working under GPC agreements (of a civil nature).
Women on maternity or child care leave.
Employees on study leave without pay.

If an employment and civil law contract is concluded with an employee at the same time, then he must be taken into account as one person in the calculation.

Employees working part-time at the initiative of the employer

(probationary period and homeworkers), as well as workers for whom the law establishes
a shortened working day
(including disabled people), are taken into account as
whole units
.

Step 2. We count the number of employees who worked part-time

Employees working under an employment contract part-time (including those who did not come to work due to illness or business travel) are taken into account in proportion to the time worked

This is done according to the following formula:

Ch2 = Total / Trd / Drab

Total

– the total number of man-hours worked by these employees in the reporting month.

Trd

– length of the working day, based on the length of the working week established in the organization. For example, with a 40-hour five-day work week, this figure will be 8 hours, with a 36-hour week - 7.2 hours, and with a 24-hour week - 4.8 hours.

Drab

– the number of working days according to the calendar in the reporting month.

The result does not need to be rounded

Example

. The employee worked part-time (4 hours) for 22 working days per month, while the working day in the organization is 8 hours. The average number in this case will be equal to:
0,5
(88 / 8 / 22).

Step 3. Calculate the average number of employees for the calendar year

To calculate the average number of employees, it is necessary to add up the headcount indicators ( Ch1

and
Ch2
) for all months of the year and divide the result by
12
months.

If the result is a non-integer number, it must be rounded

(discard less than 0.5, and round 0.5 or more to the whole unit).

Calculation example

Initial data

LLC "Company" has a 40-hour, five-day work week.
In 2021, from January to November, 15 people

(in December there were 11 of them left, since 4 people were laid off due to staff reduction).

For September and October, fixed-term part-time employment contracts were concluded with 5 new employees, according to which they worked 4 hours daily.

Throughout the year, the organization employed 3 external part-time workers who are on the payroll of another company.

Calculation of average headcount

In each month (from January to November) the average number of full-time

, was equal to
15 people
(external part-time workers are not taken into account in the calculation).
In December, the number of such workers was 11 people
.

part-time during the year

There were 22 working days in September and October, so the number in each of these months is:

(4 hours x 5 workers x 22 working days) / 8 hours / 22 working days = 2,5

Below is a table of the average number of employees for each month, taking into account the results obtained:

Month	Average headcount	Month	Average headcount
January	15	August	15
February	15	September	17,5 (15 + 2,5)
March	15	October	17,5 (15 + 2,5)
April	15	November	15
May	15	December	15
June	15	Total	181 people
July	15	Total	181 people

Thus, for 2021 the average number of employees is: 15 people

(181 people / 12 months).

What are the deadlines for submitting the report on the average headcount in 2021?

Since the SSC is now not an independent report, but a small part of the calculation of insurance premiums, the due date will be the deadline for submitting the DAM, that is, the 30th day of the month following the reporting quarter.

Deadlines for submitting the DAM in 2021:

for 2021 - 02/01/2021 (postponed to the next working day, since 01/30/2021 falls on a Saturday);
for the 1st quarter of 2021 - 04/30/2021;
for the first half of 2021 - 07/30/2021;
for 9 months of 2021 - 11/01/2021 (same as January 2021, 10/30/2021 - Saturday).

Average number of employees: where to submit (2018-2019)

It is necessary for the Federal Tax Service to calculate how many people worked in an organization or individual entrepreneur. It is this department that exercises control over such information. Why does the Federal Tax Service need this? So that taxpayers do not shirk the obligation to submit declarations, calculations and reports in electronic form. By law, if the average number of employees for the year exceeds 100 people, the taxpayer is required to report via telecommunication channels. Otherwise he will be fined. To reduce the number of violations and monitor business, an additional report was introduced.

Depending on the organization, information about the number of employees may be prepared by the accounting department or the human resources department. But it doesn’t matter who calculates the average number of employees. Where to take it (2019) - that’s the question. Since the report is needed by tax authorities, organizations submit it at their location. Individual entrepreneurs send it to the Federal Tax Service at their place of residence. There are no other options in the Tax Code of the Russian Federation.

Please note that information can be submitted either electronically or on paper in person or by mail. In the latter case, you will need to send a letter with a description of the attachment and a notification of delivery.

The report form was introduced by Order of the Federal Tax Service dated March 29, 2007 No. MM-3-25/ You can download it at the end of the article. The completed sample looks like this:

Sample filling

Report form

Who should not be included in the average headcount?

When making calculations, you need to find out in advance about those categories of workers who are not considered in this case. Otherwise, the reporting documentation will not be correct. These are the categories:

women on maternity leave;
everyone who is on maternity leave;
workers who are on leave due to training, but do not receive wages (including those who take entrance and final exams);
workers who took leave in connection with the adoption of a child.

The basic rules regarding calculations are contained in Rosstat Order No. 772. If you would like to receive a consultation with explanations or order a final calculation, contact lawyers who will advise you online.

Sources:

Instructions on statistics of the number and wages of workers and employees at enterprises, institutions and organizations

Calculation of the average number of employees

Rules for filing a tax return

Rosstat Order No. 772

How to calculate the number of employees correctly?

There are 5 indicators that you need to know for the calculation. If you make the calculation yourself, you need to take into account the number of employees:

for each day of the month - this is everyone working under an employment contract, the total number is calculated;
with a full working day for each month - for this use the formula: “the number of full-time workers for each day, not excluding holidays and weekends”: “the number of calendar days in a month”;
with part-time work for each month - “the total number of days worked by a person”: “the number of calendar working days per month”;
for each month of the period - the sum of full-time and part-time workers for the month;
for the period - “the sum of average indicators for each month of the calendar year”: 12 months.

The formula is quite simple, but, like any example, it is standard. Whether this calculation option is right for you or not is best to check with a professional accountant. He will receive relevant indicators specifically for your company, taking into account its individual characteristics.

Information on the average number of employees: sample filling