Average headcount for the year. Sample filling. We provide information on the average number of employees. Who is included in the average number of employees?

Information on the average number of employees (the sample form is unified) is submitted by business entities to the Federal Tax Service inspectorate. The mandatory nature of the procedure is enshrined in Art. 80 Tax Code of the Russian Federation. The tax inspectorate, based on the number of the specified number, will determine which commercial structures can submit reports in paper form, and which are allowed to submit documentation only within the framework of the electronic document management system. In addition, information about the average number of employees is important for small enterprises - if they are not submitted, you may not be included in the unified register of small businesses, because population data is one of the criteria for “getting” into this register.

Information on the average number of employees 2018: who applies and where

The following should prepare information on the average indicator for the quantitative value of hired personnel according to regulations:

all types of legal entities;
Individual entrepreneurs who had employees.

Information on the average number of employees (KND 1110018) by business entities with the status of individual entrepreneurs may not be submitted if they did not have employees under employment contracts during the reporting period. There are no exceptions for legal entities. They fill out a certificate of the average number of employees and submit it even if the only employee is the director (letter from the Ministry of Finance, dated 02/04/2014 No. 03-02-07/1/4390). The obligation applies to commercial entities under any tax regime.

Information on the average number of employees (form in a regulated form) is submitted:

personally to the Federal Tax Service;
sent by mail, with a certificate and inventory included in the envelope;
transmitted through a trusted representative;
submitted in electronic format.

Information on the average number of employees: due date

Information on the quantitative composition of the staff is generated as of the reporting date based on data for the past period. The form must be submitted to the Federal Tax Service within 20 days after the end of the reporting year. In 2018, the deadline is January 22 (January 21 and 22 are weekends). For reorganized and new companies, the rule is 20 days, counted from the month of acquiring the status of a new business entity.

Certificate of average number of employees: sample

The average headcount indicator is calculated according to the rules of Order No. 498 issued by Rosstat dated October 26, 2015. Changes have been made to the calculation algorithm since 2018 - the average indicator should include persons who are on maternity leave, but continue to work on a part-time basis working day on the employer’s premises or at home.

The form of information on the average number of employees was recorded by order dated March 29, 2007 under No. MM-3-25/174@. The features of how indicators are reflected in it are given in the text of the letter of the Federal Tax Service dated April 26, 2007 under No. CHD-6-25/353@. The certificate of average number of employees (a sample can be downloaded below) consists of 1 sheet. In the document columns you must enter:

registration data of an individual entrepreneur or legal entity;
identify the Federal Tax Service authority;
date of registration and date on which calculations were made;
the value of the average number indicator.

A certificate of the average number of employees is endorsed by the signature of the manager (or individual entrepreneur). In situations where the form is signed by another person, a copy of the document delegating the right to sign must be attached to the certificate. The information form itself must indicate information about the power of attorney for third parties if the information is submitted by them (for individual entrepreneurs it must be notarized).

A report showing the average number of employees of an enterprise can be called not the main one in 2019, but very important, since the data provided in it will affect both all other reporting and the calculation of tax amounts payable. Proof of the right to a certain taxation system also lies on this document.

The report form on the average number of employees in the KND-1110018 form can be downloaded from.

A sample form for submitting to the tax office can be seen in this image:

This document is submitted in the form of a form (KND 1110018), which indicates exact data about the enterprise itself, as well as the results of calculations of the average number of workers for the year under study.

The calculations themselves are carried out in accordance with the requirements established by Rosstat, as well as the Tax Code. That is, legally, this indicator is calculated based on the average number of employees of a given enterprise for each month of the year. Moreover, the monthly indicator contains data on the number of part-time and full-time employees.

KND reporting 1110018 “Information on the average number of employees” must be submitted to the tax authorities electronically if the number of employees is equal to 100 or exceeds this value. Otherwise, organizations and individual entrepreneurs have the right to submit the form in paper form.

It is worth noting that the report on the average headcount for the past year is submitted before January 20 of the coming year.

The above report must be submitted to those individual entrepreneurs who have employees, as well as to all legal entities.

The form to fill out is provided by both official and unofficial resources; it is important to simply keep the form up to date.

Filling Features

The form according to KND 1110018 on the average number of employees must be filled out exclusively in black paste. The form should be filled out legibly, in capital block letters, without corrections, errors, or overwriting. The ideal filling option is a computer font, standard size 18 for documents.

The number indicator is always filled with an integer. If after calculations you receive a fractional value, then it must be rounded according to mathematical rules - if after the decimal point there is 5, then one is added to the value before the decimal point, if less than 5, then the value before the decimal point is left unchanged. It is worth knowing that only the final annual value is rounded; employee data or monthly data cannot be rounded.

Another feature of the report to the tax office on the average number of employees is that the date is indicated as January 1 of the new year, despite the real date of its preparation. The entrepreneur needs to display the status of employees exactly as of January 1st.

Also, the responsible person should be careful not to accidentally fill in the fields intended for completion by the inspector.

For the calculation of the average headcount, watch the detailed video:

Other information to be entered

The report on the average number of employees in 2019 also contains other information about the business entity that must be correctly indicated:

Tax authority code. Use the code assigned to the tax authority at the place of registration of the organization or at the place of registration of the individual entrepreneur, that is, the one where you will submit reports.
TIN. This code is assigned to a business entity upon registration with the tax office. It must be entered from left to right. In some cases, the TIN entered has fewer digits than the number of cells intended for them, then zeros are placed at the beginning instead of the missing digits.
Checkpoint. This column is important only for organizations. Such data is not provided for individual entrepreneurs.
Titles. When indicating the name of the tax authority, the filler has every right to use an abbreviation, but never with regard to the name of the organization. It must be entered as written in the statutory documents.
The entrepreneur writes his full name in the above field; there can be no abbreviations here. In the event that the document will be submitted by his authorized representative, it is necessary to enter his full name and identification document.

Responsibility

A report on the average headcount for 2017 must be submitted within a certain period of time (January 20). This is worth considering if you are going to send the document by mail.

Violation of the above deadline will necessarily result in a fine. Moreover, if for an individual entrepreneur this is a relatively small amount of 200 rubles, then for an organization the fine can be increased, and to 200 rubles they can add a 300-500 ruble fine for the person in charge or the manager of the facility.

So, the 2017 average headcount form includes not only the headcount information itself in the form of a whole number, but also other information data about the reporting object, when entering which, it is necessary to follow a certain procedure and rules.

The average number of employees (SHR) is, determined by specialists, the number of personnel working in an organization for a certain period. The exact number of employees is necessary for large organizations in order to accurately determine the amount of tax deductions.

The report on the average number of employees is in the list of the first documents to be submitted. It is also very important because it contains data that affects both all other reporting documents and the amount of taxes paid. For these reasons, it is imperative to know all the nuances of compiling such reports. All legal entities, as well as individual entrepreneurs with employees, must submit such reports.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

Such reporting has the form KND 1110018 established by law. The form for filling out this report can be provided by any resources, you just need to ensure that the form found is up to date in 2019.

There are also many programs that can calculate the average number of employees automatically. Such programs make the work of HR employees much easier. As a rule, such reports are submitted once a year, but in some situations it may be necessary to submit them a second time in a year.

Many managers do not want to do the reporting themselves. They can turn to specialists involved in maintaining accounting records or find a special program on the Internet.

General filling requirements

The NSR report is submitted in the form of a form. This form must contain all the information about the enterprise and the results of calculating the average number of employees for the period under study. These calculations must be carried out in accordance with the conditions established by the Tax Code and Rosstat.

The calculation of the average number of employees for the year is based on the average number of employees for each month of the year under study. Monthly indicators must contain information about the number of all employees of the enterprise, working both part-time and full-time.

Reports on the average number of employees are submitted to the tax office electronically, provided that the number of employees is more than 100 people. If the number of employees is less than 100 people, then individual entrepreneurs and other organizations have the right to submit reports on paper.

The reporting form has the following sections that must be completed:

organization identification code;
number of pages;
full name of the reporting organization;
date of sending the form;
full name of the originator of the form;
seal of the organization.

The form must be filled out only with a black pen, so if such reporting is filled out in a different color, it will be considered invalid. When filling out the form, you must write clearly, without errors or corrections, and always in block letters.

In addition to the Tax Authorities, such reports are also submitted to the Pension Fund. The only difference is that in such reports it is necessary to take into account personnel who work externally.

When calculating the number of employees on weekends and holidays, the number of personnel who worked on the working day before the holiday is taken.

Standard provisions

Why, when and how to take it

When submitting reports, the tax regime under which the organization operates does not matter.

Such reporting on SChR must be submitted by:

all LLCs, including those in which the founder is the only employee and those that do not carry out business activities;
Individual entrepreneurs who do not have hired personnel, until 2019, individual entrepreneurs had to provide data even in cases where the only employee was the founder, but in 2019 this need was abolished.

As mentioned, there are situations when it is necessary to prepare reports a second time in a year. Most often, such a need arises for an LLC (limited liability company), provided that this organization was created recently.

Reports on the private enterprise must be submitted to the tax authorities attached to the place of registration of the individual entrepreneur.

There are several ways to submit them:

sent electronically via the Internet;
in paper form are sent by mail, and the receipt of payment for the letter will be considered the day of delivery;
on paper is sent directly to the tax authority.

If reporting is submitted on paper, tax officials may additionally request that the same reporting be submitted electronically.

Legal clarifications

The conditions for the deadlines for submitting reports on the average number of personnel are established by Art. 80 Tax Code. The form for filling it out was established by the Federal Tax Service of the Russian Federation in 2007.

The legislation specifies the documents that are necessary when calculating the average number of personnel:

and T-13, characterizing the attendance of each employee;
employment documents;
orders on granting vacations to personnel;
employee relocation regulations;
orders to terminate the employment agreement.

The SCHR includes those who have been sent on a business trip, are ill, or are absent for another valid reason.

Also, the Tax Code of the Russian Federation regulates the categories of employees included in the organization’s SChR, and also explains how to record employees depending on how much time they worked:

the number of man-days worked by each employee is calculated;
after that the number of personnel who are employed less than full time is established.

All information that may be necessary when preparing a report on the NSR can be found in the Tax Code and Instructions for filling out the form.

Rules for filing a declaration

As mentioned, in 2019, the need for individual entrepreneurs to submit information was abolished if they do not have employees. It must be taken into account that such reports for the year under study are submitted no later than January 20 of the following year. In cases where the 20th is a day off, the delivery date may be postponed. If the individual entrepreneur is closed, information is provided before its liquidation.

Experts consider the title of such a report as a declaration to be incorrect. A more acceptable name for it is statistics.

If the specified deadlines for sending reports are violated, individual entrepreneurs or legal entities may be fined. The fine for individual entrepreneurs is a rather small amount of 200 rubles. For other organizations, up to 500 rubles can be added to the above fine. In cases of providing false information, the legislation does not provide for holding the report compiler liable.

Another important feature is that when submitting a report on paper, you need to prepare two copies, one of which is left with the reporting organization. This is done to confirm that all information was provided on time.

If an organization consists of several branches, then, in accordance with the law, the form must be filled out separately for each branch, and the report must be provided for the entire enterprise.

Features and exceptions

There are some rules according to which employees of an organization can be included or excluded from the payroll and average payroll. These rules are provided for by law and cannot be violated.

The average headcount does not include the following categories of employees:

private entrepreneurs who do not receive salaries;
women who are on maternity leave;
military;
employees who are absent from work due to studying at a university;
employees working externally;
employees who quit without working.

Despite this, there are some groups of employees who cannot be included in the payroll, but are included in the average payroll.

Examples of these groups are:

military;
persons who are in prison;
employees providing their services on the basis of special agreements.

In addition, some employees included in the payroll cannot be included in the average payroll.

How to calculate using the employee formula

Most specialists use the 1C program when preparing reports.

To calculate the average number of employees (ASN) for a month, you need to sum up the average number of employees who work full-time and part-time:

SChS=SChS full. d.+ SChS incomplete. d.

To calculate the SChS complete. d. the following formula is used:

SChS full time = General MF/number of calendar days

To calculate the SChS is incomplete. d. First, the man-days worked by these employees are calculated.

After this the formula is applied:

SChS is incomplete. d. = NPV / number of days worked

You can find out the number of man-days worked by employees (PND) using the following formula:

NHH = Exhaust. Hours/standard working hours

To calculate the normalized working day, the following table is used:

The calculation of the average number of employees for a quarter is made by summing the average number of employees for the month and dividing the resulting indicator by 3.

For this method, the formula is used:

SChS quarter = (SChS1 month + SChS2 months + SChS3 months)/3

The calculation of the annual average headcount is similar to the quarterly calculation and is made using the formula:

SCHR year. = (SChS 1 month + SChS 2 months +…+ SChS 12 months) /12

There are cases when a company has not been operating for a whole year. Despite this, when calculating the annual number of employees, the sum of the monthly number will still be divided by 12 months.

Conditions for preparing a report on the average number of employees

Many experts consider the ideal option to fill out such a report on a computer. In this case, it will be filled in with a standard font size 18. Filling out the paperwork correctly can ensure that problems are not likely to arise. The number of employees must be indicated as a whole number.

In cases where the calculation results in a fractional number, it must be rounded. Such numbers are rounded according to standard rules: if there is more than 5 after the decimal point, then the number should be rounded up, and if less than 5, then down. Specialists also need to know that only annual headcount can be rounded.

The next important feature is that the reporting date is indicated as January 1 of the year following the one under study, regardless of the date of its preparation in reality.

Correct preparation of a report consists of the following steps:

The completed form must be signed by the head of the company, the date of preparation is indicated on it and a seal is placed. Management initials must be indicated in full. For a clear example, when drawing up a report on the SSR, you can find an already completed sample on the Internet, and use it to enter your data into the form.

FAQ

Many heads of organizations or owners of individual entrepreneurs ask the following questions:

Do I need to report the number of employees if it does not change?	Each year a report must be submitted containing updated information on the NPV.
What should I do if an error is discovered after submitting the information?	In such situations, you need to resubmit the report with the information already corrected.
Where can I find a list of personnel that must be taken into account when calculating the average number?	The list of such employees is in Instructions No. 428, which were approved by Rosstat in 2013.
Where to submit information about employees who work in an isolated division of the organization?	Data about such employees is submitted to the same inspectorate where the company itself is located.

Until January 21, tax inspectors are waiting for information from organizations and entrepreneurs on the average number of employees. The rules by which this indicator must be determined for 2018 have changed.

Who submits the report and when?

Not all employers are required to submit a report on the average number of employees to the tax office. For example, entrepreneurs without staff do not need to report (Clause 3, Article 80 of the Tax Code of the Russian Federation). The table shows the organizations that are to submit the report. Check to see if your company is one of them.

Table. Who submits information about the average number of employees?

Type of organization / individual entrepreneur	When to submit a report	Base
Company or individual entrepreneur with employees		Clause 3 of Article 80 of the Tax Code of the Russian Federation
New individual entrepreneurs with hired employees		Letter of the Ministry of Finance of Russia dated July 19, 2013 No. 03-02-08/28369, Letter of the Federal Tax Service of Russia dated April 28, 2010 No. ШС-17-3/0103
An individual entrepreneur with hired staff ceased operations in the middle of the year		Letter of the Ministry of Finance of Russia dated March 30, 2017 No. 03-02-08/18588
New or reorganized company	Submit the report twice: no later than the 20th day of the month following the month of creation or reorganization; no later than January 20 of the year following the year of creation or reorganization	Clause 3 of Article 80 of the Tax Code of the Russian Federation

Don’t get confused - we are not talking about statistical reporting (form P-4 “Information on the number and wages of employees”).

Information on the average number of employees is submitted in the recommended form, which was approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174. You can submit the report to the tax authority either electronically or in paper form.

In this case, the calculation rules are the same as for statistical reporting and for Form 4-FSS: they were approved by Rosstat Order No. 772 dated November 22, 2017 (hereinafter referred to as Order No. 772). This document replaced the previous order of Rosstat dated October 26, 2015 No. 498, which was in force until 2018, and there are differences in it.

A sample of filling out information on the average number of employees for 2018.

How to calculate the average number of employees

Let's consider step by step the calculation of the average number of employees.

Step 1. Calculate the headcount for each day of the month

Add to the report only those employees with whom employment contracts have been concluded (clause 76 of the Instructions for filling out the form, approved by Order No. 772). It doesn’t matter whether the employee is on vacation, sick leave or on a business trip. But there are employees who do not need to be shown in the average number. They are named in paragraph 78 of Order No. 772:

employees on civil servants' contracts;
external part-time workers;
founders of the organization who do not receive salaries;
lawyers, etc.

Example 1. Calculation of the number of employees
As of November 30, 2018, Sosna LLC had 12 employees. Two of them are external part-time workers, and one employee works under a contract agreement.
12 people - 2 people - 1 person = 9 people

Step 2: Determine the monthly number of full-time employees

To calculate the average number of full-time employees, use the formula:

The total headcount of full-time employees for each day of the month includes weekends and holidays.

Do not include workers on maternity leave, “children’s” leave, or part-time workers in the calculation. Also do not take into account employees who took leave at their own expense for study or to enter a university (clause 79 of Order No. 772).

Attention: If an employee works part-time while on maternity leave, do not exclude her from the average payroll. Such rules are established in Order No. 772 and have been in effect since 2018. This item was missing in the old procedure for filling out the form, approved by Rosstat order No. 498 dated 10.26.15.

Example 2. Calculation of the monthly number of full-time workers
Let's return to the conditions of Example 1. The number of employees at Sosna LLC as of November 30 is 9 people. Seven of them work full time. Two employees went on maternity leave on November 5 and 19.
Let us determine the number of employees on the payroll for all days of November:
(9 people x 4 days) + (8 people x 14 days) + (7 people x 12 days) = 232 people.
Let's calculate the average number of full-time employees:
232 people/30 days = 7.73 people

Step 3: Calculate the monthly number of part-time employees

Count part-time workers into the monthly headcount in proportion to the hours worked. Count the number in two stages (clause 79.3 of Order No. 772):

Determine the number of man-days worked by part-time workers. To do this, divide the monthly amount of man-hours by the length of the working day.
Calculate the monthly number. To do this, divide the number of man-days per month by the number of working calendar days in the month.

Example 3.Calculation of the monthly number of part-time workers
The number of employees at Sosna LLC as of November 30 was 9 people. Two employees work part-time: 2 and 6 hours a day.
Let's calculate the number of man-days for November:
2 person-hour x 21 days / 8 hours + 6 person-hour x 21 days / 8 hours = 21 person-day
Let's calculate the average number of employees per month:
21 person-day / 21 days = 1 person.

Step 4. Calculate the average number of employees per month

To get the average number of employees for a month, add up the number of full-time and part-time employees for this period. If you get a fractional indicator, round it to a whole value (clause 79.4 of Order No. 772).

Let's determine this indicator for November using data from previous examples:

7.73 people + 1 person = 8.73 people (rounded up to 9 people).

Step 5. Determine the average number of employees for the year

Calculate the average number of employees for the year using the formula:

Attention
To determine the number of employees for the first quarter, add up the number of employees for January, February and March and divide by 3. The number for six months and 9 months is determined in the same way.

Example 4. Final calculation of the average headcount for the year

During 2018, the average number of employees at Sosna LLC was:

Month	Average headcount, people.








September

Let's determine the indicator for the year:

(8 people + 8 people + 7 people + 8 people + 8 people + 9 people + 9 people + 8 people + 8 people + 7 people + 9 people + 7 people) / 12 months = 8 people

The accountant filled out the report as shown in the example below.

It remains to add that if you submit information about the average headcount late, the inspectors will issue a fine of 200 rubles to the company or entrepreneur (Clause 1 of Article 126 of the Tax Code of the Russian Federation). For the head of an organization, the sanction will range from 300 to 500 rubles. (Article 15.6 of the Administrative Code).

Sample. Information on the average headcount for 2018 (completed sample)

The report form “Information on the average number of employees” for 2019 remained the same. It was approved back in 2007 (Appendix to the Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/) and remains unchanged to this day. The average number of employees for 2019 (the form can be downloaded in our article) for the outgoing year will be submitted using the KND form 1110018.

Required fields

The average number of employees (2019 form) consists of one sheet. Even a novice accountant can fill it out. The following are subject to disclosure:

Company name;
TIN, checkpoint of the organization;
name of the recipient's Federal Tax Service and its code;
indicator of the average number of employees (in whole units);
FULL NAME. the manager who signed the report;
date of formation of information.

Who is obliged to take

Current legislation states that information on the average number of employees, the form of which is approved by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/, is required to be submitted to:

all organizations without exception that operated in the reporting year (even if there were no employees) - until January 20;
organizations registered in the current year - deadline by the 20th day of the month following registration;
individual entrepreneurs (if they had employees).

Who is exempt from providing

The average number of employees (2019 form) is not subject to submission to individual entrepreneurs who did not hire people, as well as individual entrepreneurs who were registered in the current year. Only they may not provide data on the number.

Where and how information is submitted

The report must be submitted to the interdistrict inspectorate of the Federal Tax Service at the place of registration. The form on the average number of employees (you can download the form below) must be sent to the Federal Tax Service both in paper and electronic form. What determines the choice - paper or electronics? If the number of employees is over 100 people, then we exclude the paper version - only in electronic form. The average number of employees - form 2019 can be downloaded for free in this article.

What to include in information about the average number of employees (2019 form)

The most difficult thing in the report is the calculation of the number itself. The procedure is determined by Rosstat Order No. 772 dated November 22, 2017. The number includes employees who are employed under employment contracts. Data must be taken from personnel records: first count the employees present for each day during each month, divide the amount for each month by the number of calendar days in the month, and then sum the data by month and divide by 12. Calculated average number of employees (form 2019) is entered into the document.

For enterprises with low staff turnover, this will not be difficult to do, but in large companies it is impossible to do without counting software. The headcount indicator is rounded to a whole number according to the rules of arithmetic rounding.

Completed form on the average number of employees 2019 (sample)

What is the penalty for failure to provide

Violation of the deadlines for submitting information will cost 200 rubles (). Tax authorities can issue an administrative fine to the manager, the amount of which will be from 300 to 500 rubles (). It is not difficult to submit information on the average number of employees on time (the form is presented above), the report as a whole is quite simple and receiving a fine for it, albeit a small one, is still not very pleasant.

home > Chart of accounts