To enter information about the average number of employees in the organization, the number of labor resources in the company is determined. Their number is calculated so that tax authorities can track the number of employees working at the enterprise who are required to pay income tax. The number of personnel is also calculated to calculate the average earnings of the firm's specialists.
It is necessary
- - form for the average number of personnel;
- - Tax Code of the Russian Federation;
- - personnel documents;
- - calculator;
- - production calendar.
Instructions
Step 1
The number of labor resources of the enterprise is determined on the basis of Article 80 of the Tax Code of the Russian Federation. To do this, calculate the average monthly number of employees. Draw a table. Divide it into as many columns as there are days in a particular month. List the number of specialists actually performing the labor function for each day of the month. The number of employees should correspond to the number of employees who are actually registered in the company.
Step 2
Please note that the number of labor resources includes employees who are drawn up under an employment contract, work book, as well as the owners of the company. Employees performing duties under a civil contract, as well as dismissed employees, are not included in this list. This is spelled out in paragraph 10 of the instructions for filling out the form, in which information is entered on the average number of personnel of the enterprise. The document is submitted annually, as the tax authority keeps track of the number of citizens who are required to pay income tax.
Step 3
Add the number of employees for each day of the month, then divide the resulting amount by the number of days in that month. Thus, you will find the average number of labor resources per month.
Step 4
Now, in the same way, determine the average number of employees for each month of the year for which you submit information on the number of employees in your enterprise. Add the results together. Divide the received amount by 12.
Step 5
Thus, the average annual number of labor resources will be obtained. Enter this result on the appropriate form. Please note that you need to submit information on the number of personnel before January 20 of the year following the reporting year. Such a document is also filled out in the event of reorganization, creation of a company. Then the form is sent to the tax office in the month that follows the month of reorganization, the creation of the company.
