Methodological instructions on the statistics of the number of employees of the LPR. On approval of the Instruction on the statistics of the number of employees (extract). Wages in kind include

2.1. The accounting number of full-time employees includes all employees who have concluded an employment contract (contract) in writing and performed permanent, temporary or seasonal work for one day or more, as well as the owners of the enterprise, if, in addition to income, they received wages at this enterprise.

2.2. The accounting number of full-time employees is determined on a specific date of the reporting period, for example, on the first or last day of the month, including hired employees and excluding those who left on that day.

If the enterprise on the date indicated in the form of state statistical observation, did not work for any reason (day off or holiday, for natural, technical and economic reasons), the accounting number of employees is reflected as of the last day of work that preceded this date.

2.3. The accounting number of full-time employees for each calendar day includes persons who actually worked, as well as those who are absent from work for any reason, that is, all employees who are in an employment relationship, regardless of the type employment contract.

2.4. The accounting number includes full-time employees who:

2.4.1 actually showed up for work, including those who did not work due to downtime;

2.4.2 are hired on probation;

2.4.3 accepted or transferred at the initiative of the administration to work on a part-time or part-time basis.

In the accounting quantity, these employees are accounted for each calendar day as whole units, including non-working days of the week, stipulated when they were hired.

Employees hired and transferred to part-time (week) work do not include those categories of employees who, in accordance with the law, have reduced working hours, in particular: employees under 18 years of age; employed with harmful conditions labor; women who are provided with additional breaks in work for feeding a child, other categories of workers;

2.4.4 are on business trips, including foreign ones;

2.4.5 have concluded an employment contract with an enterprise on the performance of work at home by personal labor (homeworkers). In the accounting number of full-time workers, homeworkers are included for each calendar day as whole units;

2.4.6 taken to replace workers who are temporarily absent (due to illness, maternity leave, leave to care for a child until the child reaches the age established by applicable law or a collective agreement, and for other reasons);

2.4.7 work according to agreements (instructions, orders) outside the enterprise;

2.4.9 have been hired permanently by the direction of the state employment service in accordance with an agreement with the employer on the provision of subsidies for the creation of additional jobs for the employment of the unemployed;

2.4.10 foreign citizens, if they are registered in accordance with national legislation and receive wages;

2.4.11 full-time students of educational institutions, graduate students, as well as students of vocational educational institutions with whom labor contracts have been concluded.

2.5. The accounting number of employees also includes employees who were temporarily absent for the following reasons:

2.5.1 did not show up for work due to illness (during the entire period of illness until returning to work in accordance with disability certificates or until leaving due to disability);

2.5.2 in connection with the performance of state or public duties;

2.5.3 temporarily transferred to work at another enterprise on the basis of agreements between business entities;

2.5.4 sent out of production to educational institutions for advanced training or mastering a new profession (specialty), retraining and internships at other enterprises or abroad;

2.5.5 study in educational institutions, graduate schools, and are on vacation in connection with education, admission to educational institutions or who did not show up for work on the additional free days provided to them, regardless of their payment;

2.5.6 are on annual basic and additional sabbaticals provided in accordance with the law, the collective agreement and the labor agreement (contract);

2.5.7 are on leave without pay by agreement of the parties and in other cases provided for by law, as well as on leave at the initiative of the administration;

2.5.8 are on maternity leave;

2.5.9 are on leave to care for a child until it reaches the age stipulated by the current legislation or the collective agreement of the enterprise, including those who have adopted a newborn child directly from the maternity hospital;

2.5.10 have a day off according to the work schedule of the enterprise;

2.5.11 received a day of rest for work on weekends and public holidays and non-working days;

2.5.12 take part in strikes;

2.5.13 absenteeism;

2.5.14 suspended from exercising their powers;

2.5.15 are under investigation pending a court decision.

2.6. The following categories are not included in the accounting number of full-time employees:

2.6.1 employed part-time from other enterprises.

An employee who receives two, one and a half rates at one enterprise, that is, he is registered part-time at the same enterprise where the main place of work is ( internal combination), or less than one rate, in the accounting number of full-time employees is counted as one individual;

2.6.2 involved in the performance of work under civil law contracts (contracts).

An employee who is in the accounting structure of the enterprise and has concluded a civil law contract with the same employer is counted in the accounting and average number of employees once at the place of the main job and is not counted in the number of employees under civil law contracts;

2.6.3 transferred from other enterprises in accordance with agreements between business entities;

2.6.4 students, students of vocational educational institutions who are undergoing industrial training and industrial practice at the enterprise in accordance with agreements on the provision of jobs for the specified purposes;

2.6.5 persons sent by enterprises to study at educational institutions with a break from work, who receive at the expense of the funds of these enterprises only a scholarship;

2.6.6 persons who are trained at the expense of the funds provided in the summary construction estimates for work in enterprises that will be put into operation;

2.6.7 employees who have applied for resignation and stopped working before the end of the warning period or who stopped working without warning the administration. They are excluded from the register of employees from the first day of absence from work.

Guidelines

According to the statistics of the number of employees

General provisions

personal card;

Worker movements

5.1. The movement of employees on the payroll is characterized by changes in the payroll of full-time employees due to hiring and leaving for various reasons. The movement of employees for the reporting period can be given in the form of a balance: the payroll number of full-time employees at the beginning of the period, plus the number of employees hired during the reporting period minus the number of employees who left during this period, is equal to the payroll number of full-time employees at the end of the reporting period.

5.2. Persons hired by the enterprise by order (instruction) of the owner of the enterprise (institution, organization) on employment in the reporting period are taken into account in the number of employees.

5.3. The number of employees who left the enterprise includes all persons who left work at this enterprise in the reporting period, regardless of the reasons for dismissal (termination of the employment contract at the initiative of the employee or administration, by agreement of the parties, conscription or admission to military service, transfer of an employee to another organization, convictions to serve a sentence, etc.) or whose transfer is issued by order, as well as those who left due to death.

5.4. The number of employees who left own will, includes all employees who left in connection with the termination of the employment contract at the initiative of the employee, as well as in cases of dismissal of their own free will for good reasons:

agreements of the parties;

employment on a competitive basis;

moving to a new place of residence, transferring a husband or wife to work in another area, abroad; illness or disability that prevents the continuation of work or residence in the area; admission to an educational institution, graduate school or clinical residency;

the need to care for a sick family member or a disabled person of group I or a disabled child; voluntary dismissal of pregnant women; women with children under the age of fourteen; retirement; other good reasons.

5.5. A dismissed employee is counted among those who left from the first day of his exclusion from the payroll (the first working day after the date specified in the application, order of dismissal).

The employee was dismissed of his own free will on December 31, which falls on Friday (the last day of his return to work, for which accruals are made). According to paragraph 2.2 of these Instructions, it must be excluded from the list of full-time employees from January 4 - the first working day of the next year. Accordingly, in the forms of state statistical observations, the specified employee is reflected in the number of employees who retired in the reports of the next year (for January, I quarter).

5.6. The number of employees on the payroll who are accepted and retired does not include:

external part-timers;

employees employed under civil law contracts; employees transferred from other enterprises in accordance with agreements between business entities.

5.7. The movement of workers is characterized by indicators of their turnover and constancy.

5.7.1. The turnover of employees is the totality of employed and retired employees for a certain period. The intensity of the turnover of employees is characterized by the coefficients: total turnover, which is calculated as the ratio of the sum of hired workers and those who left for the reporting period, to average headcount full-time employees; admission, which is calculated as the ratio of the number of employees hired during the reporting period to the average number of full-time employees; retirement, which is calculated as the ratio of the number of employees who retired during the reporting period to the average number of full-time employees.

5.7.2. The staff turnover rate characterizes excess turnover and is calculated as the ratio of the number of employees fired during the reporting period for absenteeism and other violations labor discipline, inconsistency of the position held, as well as of their own free will (except for those dismissed of their own free will for good reasons given in clause 5.4 of these Instructions), to the average number of full-time employees.

5.7.3. The employee recovery coefficient characterizes the process of restoring the number of employees who left for various reasons, due to the number of employees who were hired. It is calculated by dividing the number of hired employees for the period by the number of employees who retired during this period.

5.7.4. Personnel retention ratio - the ratio of the number of employees who were on the payroll for the entire reporting year to the average number of employees for the year.

The number of employees who were on the payroll for the entire year is determined as follows: the number of employees who retired during the year (except for those transferred to other enterprises) is excluded from the list of full-time employees as of January 1, but employees who left the number of employees in the reporting year are not excluded, since they were not on the payroll of full-time employees as of January 1.

An example of calculating the number of employees in equivalent

Full employment

The company employs workers for whom different lengths of the working week are established. For factory management employees, it is 40 hours per week, in production (jobs with harmful working conditions) - 36 hours, for security workers, a total accounting of working time for the quarter is 496.5 hours. The payroll includes an employee under 18 years old. In addition, the company employs external part-time workers and from the 7th day of the month civil contracts were concluded for the performance of work with 9 persons for a period of 2 months. The number of calendar days in a month is 30, working days - 22.

1) The calculation of the average number of employees employed in accordance with civil law contracts in full-time equivalent is carried out as follows:

24 calendar days (starting on the 7th) x 9 people = 216 person days.

216: 30 = 7 people;

2) The calculation of the average number of full-time employees in full-time equivalent is given in the table:

Categories of workers according to the norm of working hours	Norm of working hours per employee, hours per month	Paid work time, man-hours	Including overtime	Paid working hours for calculating the number of employees in full-time equivalent	Number of employees in full-time equivalent
BUT				4 = 2 - 3	5 = 4: 1
Employed: in production	158,4	63201,6		62769,6
In plant management			-
guards	(496,5: 3) = 165,5		-
youth under 18	158,4	158,4	-	158,4
Total staff	-
In addition: employees hired part-time from other enterprises (external part-time workers)			-
Employees who performed work under civil law contracts	X	X	X	X
Total	X	X	X	X

3) Rounding of the results of calculations for reflection in the forms of state statistical observations on labor is carried out according to the rule of a double figure. Digits are rounded gradually from right to left: if the last significant digit is less than or equal to "4", it is discarded; if - is greater than or equal to "6", the nearest digit to its left is increased by one. If the last significant digit is "5", the nearest digit to its left is increased by one if it is odd, and the even digit remains unchanged.

In the example, when calculating the number of external part-time workers, we have the result 440: 176 = 2.5. When rounding - 2;

4) Number of employees in full-time equivalent 471 + 2 + 7 = 480 people.

Guidelines

according to the statistics of the number of employees

General provisions

1.1. The guidelines contain the main methodological provisions that make it possible to determine the indicators of the number of employees in the forms of state statistical observations in order to obtain objective statistical information on the employment of employees and the amount of their remuneration.

The Instructions apply to all legal entities, their branches, representative offices and other separate subdivisions (hereinafter referred to as enterprises), as well as to individuals- Entrepreneurs who use hired labor.

Military units, establishments, establishments and organizations of the Armed Forces, other military formations, internal affairs bodies, penitentiary system, tax police, state fire brigade use these Guidelines for the organization of statistical accounting of civilian employees who receive wages.

Accounting for indicators according to labor statistics is carried out at the place of employment of employees.

1.2. A legal entity provides forms of state statistical observations on labor statistics by location, including data on separate and structural subdivisions (industries, workshops, branches, sections, etc.) located on the same territory (city, district).

Separate subdivisions located on a different administrative territory than their parent enterprise (city, district) submit forms of state statistical observations on labor directly to the state statistics body at their location or in State Committee statistics.

If separate subdivisions do not keep primary records of working hours and payroll of employees, reports on them are compiled by a legal entity (head enterprise) and submitted to the state statistics body at the location of the non-independent subdivision or to the State Statistics Committee.

If an enterprise has structural subdivisions that are located in a different administrative territory (city, district) or are engaged in other activities than the enterprise itself, and constitute a significant specific gravity(not less than 30%) in the total number of employees, the enterprise submits to the state statistics body at its location or to the State Statistics Committee forms of state statistical observations on labor by structural divisions indicating their territory of location and type economic activity.

1.3. In case of change organizational structure of a legal entity, information on labor issues is formed as follows:

1.3.1 a legal entity, separate divisions of which have become independent legal entities, does not include in the forms of state statistical observations on labor for the period from the beginning of the reporting year the indicators of these units;

1.3.2 a legal entity created as a result of the separation of a structural unit or division of another legal entity shall compile forms of state statistical observations on labor, inclusive, with indicators for the period from the beginning of the year, that is, for the entire period before their formation;

1.3.3 in the event of a merger of legal entities, the newly formed legal entity draws up the forms of state statistical observations on labor with the indicators of these legal entities from the beginning of the year inclusive, that is, for the entire period before their merger;

1.3.4 in the event of liquidation, a legal entity draws up forms of state statistical observations on labor for the period of its activity in the reporting year until the moment of making an entry on state registration termination of a legal entity in the Unified State Register of Legal Entities and Individuals - Entrepreneurs;

1.3.5 in the event of a change in the type of activity of the enterprise, data on the new type of activity are taken into account from the month in which such a change occurred. Data for the previous period since the beginning of the year are reflected in the previous type of activity.

1.4. In the event of a change in the structure of the enterprise or the methodology for determining labor indicators in the reporting period, data for the corresponding period of the previous year are reflected in accordance with the structure or methodology adopted in the reporting period.

1.5. Enterprises submit forms of state statistical observations to state statistical bodies within the time limits specified on the forms. Statistical data must be reliable and submitted in full.

1.6. Forms of state statistical observations at enterprises are filled out on the basis of standard forms primary accounting records.

The primary accounting documentation for determining the number of employees includes:

order (instruction) on hiring, transfer to another job, termination of the employment contract;

personal card;

order (instruction) on granting leave;

timesheet and payroll;

payrolls, payrolls, payrolls;

personal accounts, employment agreements (contracts), civil law agreements and other documents of primary and accounting, approved in the prescribed manner, characterizing the quantitative and qualitative composition of employees, their income in cash, in kind, as well as the amount of benefits and compensation.

1.7. Notes in the time sheet on the reasons for absence from work, working hours, overtime and other deviations from normal working conditions are carried out only on the basis of duly executed documents (lists of incapacity for work, downtime sheets, certificates of performance of state or public duties and etc.).

1.8. The forms of state statistical observations contain various indicators of the number of employees, which differ in the calculation methodology and the purpose of their use.

In particular, it is planned to calculate the payroll number of full-time employees in the whole enterprise, as well as certain categories of employees. For example, those employed in conditions that do not meet sanitary and hygienic standards, working pensioners, the disabled, and the like.

The indicator of the average number of full-time employees is used to determine the number of employed workers by economic activity and to monitor changes in labor mobility. The essence of its definition is that an employed worker is counted only once (at the place of the main job), regardless of the term of the employment contract and the length of working hours.

In addition, to assess employment at the micro level (enterprise), the indicator of the total number of employees is used, which, in addition to full-time employees, includes the number of external part-time workers and those working under civil law contracts.

The indicator of the average number of all employees in full-time equivalent characterizes the conditional number of employees (jobs) who have worked full time, which is necessary to perform the amount of work (services) established (defined) by the enterprise. The methodology for its determination is based on the recalculation of the paid working time of all personnel (full-time employees, part-time employees working under contracts), who were involved in work in the reporting period and received the appropriate wages, into the conditional number of employees who would be enough for the enterprise to perform the actual amount of work within a full working day, based on its established duration.

The indicator of the average number of all employees in full-time equivalent is used to determine the average level of wages and other average values ​​for the whole enterprise, as well as to analyze the efficiency of the use of labor.

1.9. Indicators of the number of employees in the forms of state statistical observations are reflected in whole units.

1.10. Forms of state statistical observations are drawn up exactly in the established calendar reporting period: month, quarter, period from the beginning of the year or year. The monthly report is prepared from the first to the last (inclusive) day of the reporting month, the quarterly report - for the period from January 1 to the last (inclusive) day of the third month of the reporting quarter, the annual report - for the period from January 1 to December 31.

1.11. In case of detection of distortions in the forms of state statistical observations on labor, data correction by enterprises is carried out in reports for the period (month, period from the beginning of the year, year) in which errors were made, as well as in all subsequent reports.

Guidelines

according to salary statistics

I. General provisions

1.1. The guidelines contain the main methodological provisions for determining wage indicators in the forms of state statistical observations in order to obtain objective statistical information on the size and structure of wages of employees.

The instructions do not apply to determining the components of the wage fund as a base (object) for calculating a single social contribution.

The Instructions apply to all legal entities, their branches, departments, representative offices and other separate structural divisions (hereinafter referred to as enterprises).

1.2. Wage is a remuneration, calculated, as a rule, in monetary terms, which, under an employment contract, the owner or a body authorized by him pays the employee for the work performed by him.

1.3. To determine the wages of employees, the wage fund indicator is used.

The wage fund includes accruals to employees in cash and in kind (recalculated in monetary terms) for hours worked and unworked, which is payable, or for work performed, regardless of the source of funding for these payments.

The wage fund consists of:

1) basic wage fund;

2) fund of additional wages;

3) other incentive and compensation payments.

1.4. The forms of state statistical observations reflect accruals to employees of the enterprise in accordance with settlement and payment documents, regardless of the period of their actual payments. The amounts shown are before withholding income tax.

1.5. The programs of state statistical observations provide for the accounting of the wage fund accrued to all employees, as well as the allocation of the fund of full-time employees, which are taken into account in the payroll of the enterprise, and its distribution into components.

The payroll fund for other categories of employees (part-time workers or persons employed under civil law contracts) is divided into components on a general basis in accordance with the Instructions. At the same time, the amounts of remuneration of labor of these categories in the forms of state statistical observations are reflected in the pay fund for non-listed employees and are not taken into account when calculating the average wages of full-time employees on the payroll of the enterprise.

When determining the payroll fund for full-time employees, the total amount of the payroll fund also excludes the amounts accrued to employees who are on leave due to pregnancy and childbirth and to care for a child elected to the bodies of the primary trade union organization, dismissed from work at the time of the accrual .

1.6. When filling out the forms of state statistical observations, the following features of accounting and reflecting the amount of the wage fund should be borne in mind:

1.6.1. Accruals are reflected for the calendar month (from the first to the last day of the month). For example, the amounts of accruals for vacations, in contrast to the order of their actual payment, are distributed in proportion to the time falling on vacation days in the corresponding month.

1.6.2. If the accruals of the wage fund are made for the previous period, in particular in connection with the specification of the amount of hours worked, the identification of errors, they are reflected in the wage fund of the month in which the accruals were made.

2. Wage fund

2.1. Basic wage fund

The basic wage fund includes the accrual of remuneration for work performed in accordance with established labor standards (norms of time, output, service, official duties). It consists of:

2.1.1. Remuneration for work performed in accordance with established labor standards at tariff rates (salaries), piecework rates for workers and official salaries of managers, specialists, technical employees, including full internal part-time jobs.

2.1.2. The amounts of interest or commission accruals depending on the volume of income (proceeds) received from the sale of products (works, services), if they are the main salary.

2.1.3. Fees to full-time employees of the editorial offices of newspapers, magazines, other mass media, publishing houses, art institutions and (or) remuneration for their work, which is charged at the rates (prices) of the author's (staging) remuneration accrued at this enterprise.

2.1.4. Payment upon transfer of an employee to a lower-paid job in cases and in the amounts provided for by the current legislation, as well as in case of non-fulfillment of production standards and production of products that turned out to be defective through no fault of the employee.

2.1.5. Payment for the work of highly qualified workers involved in the training, retraining and advanced training of workers.

2.1.6. Remuneration for the time spent on a business trip (does not include reimbursement of expenses in connection with a business trip: daily allowance, travel costs, expenses for renting a dwelling).

2.1.7. The value of products issued to employees in the form of payment in kind.

In the case of payment of wages in kind for reflection in the reports, the issued products are valued at prices not higher than the cost in the amount not exceeding 30 percent of the accrued wages per month (Article 23 of the Law of the Donetsk People's Republic"On Wages").

2.1.8. Remuneration (including fees) of employees who are not on the staff of the enterprise (provided that the settlements are carried out by the enterprise directly with employees), for the performance of work:

1) in accordance with civil law contracts, including a work contract (with the exception of individuals - business entities);

2) according to their duties to persons who are members of the supervisory board or audit commission joint-stock company;

3) in accordance with agreements between enterprises on the provision of labor (to the unemployed for the performance public works, pupils and students undergoing industrial practice at the enterprise or attracted to temporary work during the holidays).

2.2. Additional Wage Fund

The additional wage fund includes additional payments, allowances, guarantees and compensation payments, provided for by current legislation, bonuses related to the performance of production tasks and functions. The payroll fund includes:

2.2.1. Allowances and additional payments to tariff rates (salaries, official salaries) in the amounts provided for by the current legislation, for:

1) combination of professions (positions);

2) expansion of the service area or increase in the scope of work;

3) performance of duties of a temporarily absent employee;

4) work in difficult and harmful, as well as especially difficult and especially

harmful working conditions;

5) labor intensity;

6) work at night;

7) team management;

8) high professional excellence; classiness to drivers (drivers) of vehicles;

9) high achievements in work, including civil servants;

10) performance of especially important work for a specified period;

11) knowledge and use of a foreign language in work;

12) access to state secrets;

13) scientific degree;

14) the standard time of movement in the mine (mine) from the shaft

to the place of work and back to employees permanently employed in underground work;

15) work in areas of radioactive contamination;

16) other allowances and surcharges provided for by the current

legislation, including an additional payment to the minimum wage.

2.2.2. Bonuses and remuneration, including for long service, of a systematic nature, regardless of funding sources (except for the amounts specified in clauses 2.3.2).

2.2.3. Interest or commission paid in addition to the tariff rate (salary, official salary).

2.2.4. Payment for work in overtime and on holidays and non-working days, in the amount and at the rates established by the current legislation.

2.2.5. Payment to employees of days of rest provided to them in connection with work in excess of the normal working hours with a rotational organization of labor, with a summarized accounting of working hours and in other cases provided for by law.

2.2.6. Amounts paid (when performing work on a rotational basis) in the amount of the tariff rate (salary, official salary) for days of stay on the way to the location of the enterprise (collection point) - place of work and back, provided for by the shift work schedule, as well as for days of delay workers on the road due to meteorological conditions and through the fault of transport companies.

2.2.7. Amounts of payments related to the indexation of wages of employees.

2.2.8. Amounts of compensation to employees for the loss of part of their wages due to violation of the terms of its payment.

2.2.9. The cost of housing, coal, utilities, communications services provided free of charge to certain categories of workers in accordance with the legislation and the amount of funds to reimburse their payment.

2.2.10. Expenses associated with the provision of free travel to employees of railway, road transport and urban electric transport.

2.2.11. The cost of uniforms provided to employees free of charge, uniforms that can be used outside the workplace and remain in personal permanent use, or the amount of the discount in case of selling uniforms at reduced prices.

2.2.12. Payment for unworked time:

1) payment, as well as the amount of monetary compensation in case of non-use of annual (basic and additional) holidays and additional holidays for employees with children, in the amounts provided for by law;

2) payment for additional vacations (in excess of the duration provided for by law) provided in accordance with the collective agreement;

3) payment of additional holidays in connection with training and creative holidays;

4) the amount of wages saved at the main place of work of employees during their training with a break from work in the system of advanced training and retraining of personnel;

5) amounts accrued to persons undergoing training (training) for work at newly commissioned enterprises at the expense of funds provided for in the general construction estimates;

6) payment for a special break in work in cases provided for by law, payment for grace time for minors;

7) payment to employees involved in the performance of state or public duties, if they are performed during working hours;

8) payment to employees-donors of days of examination, blood donation and rest provided after each day of blood donation or days attached at the request of the employee to annual leave;

9) payment retained for an employee subject to a medical examination at the main place of work for the time spent in a medical institution for examination;

10) payment for downtime through no fault of the employee.

2.3. Other incentive and compensation payments

Other incentive and compensation payments include remuneration and bonuses of a one-time nature, compensation and other monetary and material payments not provided for by acts of the current legislation or carried out in excess of the norms established by these acts. These include:

2.3.1. Accruals for unworked hours not provided for by applicable law, in particular to employees who were forced to work reduced working hours and were on leave at the initiative of the administration, who participated in strikes.

2.3.2. Remuneration and incentives, carried out once a year or having a one-time nature. In particular:

1) remuneration based on the results of work for the year, annual remuneration for length of service (work experience);

2) bonuses paid in accordance with the established procedure under special bonus systems, paid in accordance with government decisions;

3) awards for the promotion of invention and rationalization, the creation, development and implementation of new equipment and technology, the commissioning of production capacities and construction facilities on time and ahead of schedule, the timely delivery of products for export, and others;

4) bonuses for the performance of important and especially important tasks;

5) one-time incentives not related to specific results of labor (for example, for anniversaries and memorable dates, both in cash and in kind);

6) the value of shares provided to employees free of charge;

7) funds directed to the redemption of property by employees from the moment of their personification, as well as the amount of the value of property distributed among the members of the team in the event of liquidation (reorganization, re-profiling) of the enterprise (except for cases of distribution of property between the founders of the enterprise).

2.3.3. Financial assistance of a systematic nature, provided to all or most employees (for rehabilitation, in connection with the environmental situation, except for the amounts specified in clause 3.24).

2.3.4. Social payments in cash and in kind:

1) payment or subsidies for the food of employees, including in canteens, canteens, dispensaries;

2) payment for the maintenance of children of employees in preschool institutions;

3) the cost of vouchers for employees and members of their families for treatment and recreation, excursions or amounts of compensation issued instead of vouchers at the expense of the enterprise (except for the cases specified in clause 3.2);

4) the cost of travel tickets personally distributed among employees, and reimbursement to employees of the cost of travel by public transport;

5) other payments of an individual nature (for example, payment for an apartment and rented housing, dormitories, goods, grocery orders, subscriptions to health groups, subscriptions to newspapers and magazines, prosthetics, the amount of compensation for the cost of fuel issued to employees in cases not provided for by applicable law ).

3. Other payments not related to the wage fund

3.1. Contributions of enterprises to obligatory state social insurance.

3.2. Allowance and other payments made at the expense of state social insurance funds:

1) allowance for temporary disability;

2) allowance for pregnancy and childbirth;

3) allowance for the birth of a child;

4) allowance for caring for a child until he reaches the age established by the current legislation;

5) burial allowance;

6) payment for vouchers for sanatorium treatment and rehabilitation.

3.3. Payment for the first five days of temporary disability at the expense of the enterprise.

3.4. Social benefits and payments at the expense of the enterprise, established by the collective agreement (for employees on parental leave, for the birth of a child, families with minor children).

3.5. A one-time allowance for employees retiring in accordance with current legislation and collective agreements.

3.6. The amount of severance pay upon termination of the employment contract.

3.7. Amounts accrued to employees during the delay in settlement upon dismissal.

3.8. Expenses for paid training of employees and members of their families, not related to production needs, according to an agreement between the enterprise and the educational institution.

3.9. Compensation for moral damage to employees at the expense of the enterprise, paid by court decision.

Rewards for discoveries, inventions and rationalization proposals and their use.

3.11. Business trip expenses: daily allowance (in full), travel expenses, expenses for renting a dwelling.

Compensation payments and daily allowances paid when moving to work in another area in accordance with applicable law.

3.12. Allowances (field support) to the tariff rates and official salaries of employees sent to perform installation, adjustment, repair and construction works, and workers whose work is performed on a rotational basis, is constantly carried out on the way or has a traveling (mobile) character, in the amounts determined by the current legislation.

3.13. The cost of food for participants in sports events, including judges, for the time spent at sports competitions and training camps within the established norms.

3.14. The cost of workwear, special footwear and other means issued in accordance with the current standards personal protection, detergents and disinfectants, milk and therapeutic and preventive nutrition or reimbursement of expenses to employees for the purchase of overalls and other personal protective equipment if they are not issued by the administration.

3.15. The cost of travel tickets purchased by the enterprise, which are not personally distributed among employees, but issued to them as necessary to complete production tasks (due to the specifics of work).

3.16. The cost of transporting employees to the place of work, both by their own and rented vehicles (except for the remuneration of drivers).

3.17. Compensation to workers for use for production needs own instrument and personal transport.

3.18. The cost of gifts for the holidays and tickets to entertainment events for the children of employees.

3.19. The costs of training and retraining of personnel (except for the costs of wages specified in clauses 2.2.12):

1) the costs of paying for the training of employees in higher educational institutions and advanced training institutions, vocational training and retraining of personnel;

2) scholarships for students of preparatory departments, students, graduate students sent by enterprises for off-the-job training in higher educational institutions;

3) payment for travel to the location educational institution and back;

4) expenses associated with the organization of the educational process (purchase educational material, rent of premises).

3.20. Expenses for holding cultural, educational and recreational activities and the maintenance of public services (except for the remuneration of the employees serving them).

Expenses for the improvement of horticultural societies (construction of roads, energy and water supply, drainage and other general expenses), construction of garages for employees.

3.21. Loans issued to employees of enterprises for the improvement of living conditions, for individual construction, the establishment of a household.

3.22. The cost of housing transferred to the ownership of employees.

3.23. Expenses of enterprises for payment of services for the treatment of employees provided by healthcare institutions (except for payments specified in clauses 2.3.3).

3.24. One-time financial assistance provided by the enterprise individual employees due to family circumstances, to pay for treatment, rehabilitation of children, burial.

3.25. Amounts of material and charitable assistance paid to persons who are not in labor relations with the enterprise.

3.26. The amount of material assistance, both in cash and in kind, regardless of its size, provided on the basis of decisions of the Government in connection with natural and environmental disasters, accidents and catastrophes by local executive authorities, trade unions, charitable foundations and foreign states.

3.27. Monetary support of the military personnel of the Armed Forces, the Ministry of State Security, other educated military formations, persons in command and rank and file of the Ministry of Internal Affairs, the penitentiary system, the tax police, the Ministry of Emergency Situations.

3.28. Income from shares and other income from the participation of employees in the ownership of the enterprise (dividends, interest, payments on shares), as well as income from the lease of land.

4. Average salary

4.1. The average nominal wages are:

4.1.1. The average salary of one full-time employee, determined by dividing the amount of the accrued payroll fund for full-time employees by the average number of these employees for the corresponding period (month, quarter, half year, year).

4.1.2. The average wage for one hour paid or worked, determined by dividing the amount of the accrued payroll fund for full-time employees by the number of man-hours paid or worked by these employees for the corresponding period.

In the case of determining wages for hours worked, accruals for hours not worked are excluded from the payroll fund.

4.2. To determine the average monthly salary for a quarter (year) or any other period, the received salary for a quarter (year) must be divided by the number of months in the period.

4.3. The calculation of the average wage for the calculation of payments for compulsory state social insurance and other charges, based on the size of the average wage, is carried out in accordance with the current legislation.

4.4. The average monthly accrued wages of employees at the enterprise is calculated by dividing the accrued wages fund of the corresponding category of employees (payroll; external part-time workers; employees who performed work under civil law contracts) by the average number of the same category of employees and by the number of months in the reporting period.

Department of Labor Statistics of the Main Statistical Office of the DPR

(as amended by

by order of the Main Department of Statistics of the Donetsk People's Republic

from ___ 12.09.2016 ___ № __103 __)

EXPLANATIONS
on filling out the form of state statistical observation

№ 1-labor (monthly) "Report on labor"
I. General provisions
1.1. These clarifications determine the procedure for filling out the state statistical observation form No. 1-labor (monthly) “Report
according to labor” (hereinafter - form No. 1-labor (monthly)).

1.2. The provision of form No. 1-labor (monthly) is carried out in accordance with the provisions of paragraphs 1.2 and 1.3 of section 1 of the Instruction
according to the statistics of the number of employees, approved by the order of the State Statistics Committee of September 28, 2005 No. 286, registered with the Ministry of Justice of Ukraine on November 30, 2005 No. 1442/11722 (as amended) (hereinafter referred to as the Instruction on statistics of the number of employees).

Reports in the form No. 1-labor (monthly) are provided by enterprises, institutions and organizations of all types of activities and organizational and legal forms of management.
1.3. The address part of the form No. 1-labor (monthly) shall indicate: the name of the enterprise, location and place of the activity on which the report is submitted.

An enterprise that fills out form No. 1-labor (monthly) for a structural unit indicates the name of this structural unit in the corresponding line.
1.4. The basis for compiling a report in the form No. 1-labor (monthly) is the primary accounting documents of the enterprise, in particular:

No. P-1 "Order (instruction) on employment";

No. P-2 "Personal card of the employee";

No. P-3 "Order (instruction) on the provision of leave";

No. P-4 "Order (instruction) on the termination of the employment contract (contract)";

No. P-5 "Table of accounting for the use of working time";

No. P-6 "Payroll of the employee";

No. P-7 "Settlement and payroll (consolidated)";

other accounting documents and financial reporting provided by the current legislation.

1.5. Determination of indicators of form No. 1-labor (monthly) is carried out in accordance with the Instruction on the statistics of the number of employees and the Instruction on wage statistics, approved by order of the State Statistics Committee of Ukraine dated January 13, 2004 No. 5, registered with the Ministry of Justice of Ukraine on January 27, 2004 No. 114/8713 (hereinafter - Instructions on wage statistics).
1.6. The indicators of the same name, which are contained in the form No. 1-labor (monthly) and other forms of state statistical observations, calculated according to the same methodology and the same period of time, must be identical.

Cost indicators in the form No. 1-labor (monthly) are indicated in thousand rubles. with one decimal place.

The Appendix to these Explanations contains a table of arithmetic control of indicators of the form of state statistical observation No. 1-labor (monthly).
II. Indicators on the number of employees and wage fund
2.1. Line 1020 displays the amount of the wage fund for all employees, determined in accordance with the Instruction on wage statistics.

The indicator includes data on the wage fund of full-time employees (line 1070), working part-time, persons performing work under civil law contracts; pupils and students who undergo industrial training and work practice at the enterprise; other categories of employees (including those dismissed, as well as those reinstated by a court decision (Article 235 of the Labor Code (hereinafter referred to as the Labor Code)), who received accruals from the wage fund in the reporting period. This line also reflects the amount of payments for results of work for the year, incentives and other payments accrued to full-time employees who are on maternity or childcare leave until they reach the age of three (except for assistance provided at the expense of state social insurance funds).

The amounts of accruals for vacations in the wage fund are displayed in proportion to the time that falls on vacation days in the reporting month (period).
2.2. Line 1030 displays the amount of tax on personal income, determined from the amount of the wage fund of all employees (line 1020). This

the indicator is calculated by multiplying the part of the wage fund
in taxable income on the total amount of personal income tax.

The amount of tax is displayed in accordance with the size of the wage fund accrued for the reporting month (period), while the recalculation of the employee's tax for the previous year in line 1030 is not taken into account.
2.3. Line 1040 displays the average number of full-time employees, calculated in accordance with paragraph 3.2 of section 3 of the Instruction on the statistics of the number of employees. When calculating this indicator, all categories of full-time employees are taken into account, except for employees who are on leave due to pregnancy and childbirth or to care for a child under the age of three.

2.4. Line 1060 displays the number of man-hours actually worked by full-time employees, taking into account the time worked on weekends (according to the schedule), holidays and non-working days, the period of business trips, for overtime work, as well as the working hours of homeworkers. The time worked by employees who work part-time at the same enterprise where the main place of work is taken into account in this line in full.
2.5. Line 1070 reflects the amount of the wage fund accrued to full-time employees, which are taken into account in line 1040. These lines 1070 must be consistent with the indicator of the wage fund for all employees (line 1020) and may be less by the amount of accruals to persons not included in the average number of staff workers. This line also reflects the payment to the employee for the time of forced absenteeism, accrued by court decision in the amount of average earnings upon reinstatement (Article 235 of the Labor Code), if he continues to work at the enterprise.
2.6. The indicators in lines 1020 - 1070 are filled in for the reporting month and for the period from the beginning of the year (column 1 and column 2, respectively).
III. Indicators characterizing the debt to employees
on wages and social security payments
3.1. Line 2010 reflects the total amount of wages not paid to employees, the payment period of which expired before the end of the reporting period: if the report in form No. 1-labor (monthly) is compiled for January-December,
then this section is completed as of January 1 of the following year
and contains information on the amount of fully or partially unpaid wages to employees accrued for January-November of the reporting year
and previous years.

If the deadline for payment of wages at the enterprise is set in the same month for which it is accrued, in case of non-payment before the end of the reporting

month, this amount is in section II of form No. 1-labor (monthly)
not displayed. That is, if in the collective agreement the deadline for paying wages at the enterprise is set on the 30th day, and wages, for example, for June as of July 1, have not been paid, then the specified amount
is not displayed in the report for January–June. In case of non-payment
during July, then it should be displayed in the report for January-July
(As of August 1st).

The total debt (line 2010) includes unpaid wages for all categories of employees, namely:

regular employees;

employees who work part-time;

persons working under civil law contracts;

laid-off workers.
3.1.1. The amount of the debt includes that part of the accruals from the payroll that is payable, that is, without taking into account the deductions from wages that are mandatory for all employees: personal income tax and contributions to compulsory state pension insurance, compulsory state social insurance in connection with
with temporary disability and expenses predetermined by birth and burial, obligatory state social insurance in case of unemployment.

The debt does not include wages that are not received in a timely manner due to the fault of the employee (deposited wages).
3.1.2. The total payroll arrears should be consistent with the overdue payables payable on the relevant date.
3.2. Line 2020 shows the arrears in the payment of wages accrued for previous years. In the report for January (as of February 1st), the amount in line 2010 should equal the amount in line 2020 as a result of the fact that the payment of wages for January has not yet come. In subsequent reports, the data of this line is reduced by the amount that was paid in the corresponding month of the reporting period to pay off debts for previous years.
3.3. Line 2030 shows the number of all employees (full-time employees, those who work part-time, under civil law contracts, laid-off employees) who have not been paid wages, the payment period of which has passed by the end of the reporting period.
3.4. Line 2040 reflects the amount of debt on payments to employees in connection with temporary disability, the payment period of which expired before the end of the reporting period, similar to the procedure provided for in clause 3.1 of this section of the Clarifications. It takes into account the funds of the Social Insurance Fund in case of temporary disability

and in connection with maternity for payment to insured persons: benefits
for temporary disability, pregnancy and childbirth, for burial,
as well as the company's funds to pay for the first five days of temporary disability (including disability associated with an accident at work or occupational disease).
3.5. In the event of partial repayment of debts to employees, its balance is distributed to wage arrears (line 2010) and in connection with temporary disability (line 2040)
in the proportions that existed at the time of the formation of the debt.
3.6. In line 2050, data is filled in only by those institutions
and organizations in which remuneration is financed from the state (local) budget and did not pay off in a timely manner
with workers.

Other enterprises fill in line 2050 only if they make compensation payments to employees at the expense of the state budget, provided for by the Law “On the Status and social protection citizens affected by Chernobyl disaster", and there is a debt on these payments. This amount is shown in full on line 2010.
3.7. Line 2060 reflects the amount of arrears in the payment of wages, formed after the registration of an enterprise (institution, organization) in the Donetsk People's Republic. The amount indicated in line 2060 is displayed in full in line 2010, and for institutions and organizations whose wage fund is financed from the budget, also in line 2050. May 07, 2015, in line 2060 is not taken into account.
3.8. Line 2070 reflects the amount of debt for the payment of material assistance to the Donetsk People's Republic, which was accrued until May 07, 2015. The amount indicated in line 2070 is displayed in full in line 2010, and for institutions and organizations whose wage fund is financed from the budget, also in line 2050.
___________

Note. Regulatory legal framework Ukraine is used until the adoption of the relevant legislation of the DPR.

Head of Department

labor statistics L.V. Logunov
Deputy Chief

Main Department of Statistics O.L. Volkova

Appendix

to Explanations on filling out the form of state statistical observation

No. 1-labor (monthly)
"Labor Report"

TABLE

arithmetic control of indicators of the state statistical observation form No. 1-labor (monthly)

Lines and columns of form No. 1-labor (monthly)	Control conditions	Rows and graphs of the form № 1-labor (monthly) and other forms
Line 1020 columns 1, 2	> or =	Line 1070 columns 1, 2
Line 1020 column 2	> or =	Line 5010 + line 7030 of column 2 + line 7040 of column 2 of form No. 1-labor (quarterly) (for enterprises that accrued only to full-time employees, external part-time workers and those employed under civil law contracts)
Line 1060 column 2	=	Line 4020 of column 1 of form No. 1-labor (quarterly)
Line 1070 column 2	=	Line 5010 of form No. 1-labor (quarterly)
Line 2010	> or =	Line 2020
Line 2010 (in January report)	=	Line 2020
Line 2010	> or =	Line 2050
Line 2010 - line 2020		(Line 1020 column 2 - line 1030 column 2) of the previous report
Line 2010 - line 2010 of the previous report		(Line 1020 column 1 - line 1030 column 1) of the previous report

Document:

Calculation of the average number of employees of the enterprise

The need to calculate the average number of employees of an enterprise arises with an accountant quite often: when filling out various forms statistical and tax reporting. And the necessary instructions are not always at hand.

The procedure for calculating the average number of employees is regulated by the "Instruction on the statistics of the number of employees employed in the national economy of Ukraine", approved by order of the Ministry of Statistics of Ukraine N171 of 07.07.95 and registered with the Ministry of Justice of Ukraine on 07.08.95. under N287/823. Below we publish some excerpts from the specified Instruction with small comments.

The calculation of indicators of the number of employees is carried out on the basis of unified forms of primary accounting documentation. Such documents are:

Order (instruction) on hiring, transfer to another job, termination of the labor agreement;

Personal card;

Order (instruction) on granting leave;

Time sheet and payroll;

Payrolls, payrolls, payrolls;

Personal accounts and other documents that are approved in the prescribed manner, characterizing the number of employees and their income in cash, in kind, as well as the amount of benefits and consultations.

The list of employees of the enterprise should include all employees hired for permanent, seasonal, and temporary work for a period of one day or more, from the date of their admission to work. The headcount of employees for each calendar day includes both those who actually work and those who are absent from work for any reason, i.e. all employees in an employment relationship, regardless of the form of the contract.

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

The number of employees on the payroll for a weekend or holiday (non-working) day is taken at the level of the payroll for the previous working day.

In order to correctly determine the average number of employees, it is necessary to keep a daily record of the number of employees on the payroll, which must be specified on the basis of orders (instructions) on hiring, transferring an employee to another job, terminating an employment contract, etc.

The average number of full-time employees at enterprises that worked for an incomplete month (for example, at newly created, liquidated enterprises that have a seasonal nature of production, etc., with the exception of those temporarily transferred to this mode of operation by decision of the administration), is determined by dividing the sum of the number of full-time employees payroll for all days of operation of the enterprise in the reporting month, including weekends and holidays (non-working) days for the period of work, for the total number of calendar days in the reporting month.

The average number of employees for the period from the beginning of the year (including for the quarter, six months, 9 months, year) is calculated by summing the average number of employees for all months of the enterprise's operation that have passed from the beginning of the year to the reporting month inclusive, and dividing the amount received by the number of months since the beginning of the year (by 2, 3, 4,..., 12, respectively). To fill out the state statistical reporting according to work it is necessary to carry out the division of personnel into:

Employed in the main activity;

Employed in non-core activities (in service and other industries).

At industrial enterprises (associations), the personnel is divided into:

Industrial and production personnel (personnel of the main activity);

Personnel of non-industrial organizations on the balance sheet industrial enterprise(personnel of non-core activities).

AT construction companies The following staff groups are distinguished:

Personnel engaged in construction and installation works (personnel of the main activity);

Personnel engaged in non-core activities;

Ancillary production personnel;

Service personnel and other industries.

In state farms, the following groups of personnel are distinguished:

Personnel engaged in agricultural production (personnel of the main activity);

Personnel employed in ancillary industrial production;

Personnel employed in service and other industries.

The distribution of personnel to those employed in the main and non-main activities in other sectors of the national economy is carried out in a similar manner. At the same time, the allocation of personnel engaged in non-core activities is carried out on the condition that its maintenance (unlike the main staff) is carried out exclusively at the expense of profit.

In conclusion, we remind you that officials and persons involved in entrepreneurial activity and those who do not provide statistical data for conducting state statistical observations, submit false data or violate the established deadlines for reporting, do not provide the required state of primary accounting, violate the procedure for maintaining the State Register of Reporting (Statistical) Units of Ukraine, may be held liable in accordance with the current legislation (Article 14 of the Law of Ukraine "On State Statistics" dated September 17, 1992).