Since 2008, information on the average number of employees has been submitted by all organizations and individual entrepreneurs, regardless of the number of employees. The report is submitted by January 20 to the tax authority at the location of the taxpayer.
It is necessary
- - Form for the average headcount;
- - calculator;
- - timesheets for each month of the year.
Instructions
Step 1
The information is submitted in the form established by order of the Federal Tax Service of the Russian Federation No. MM-3-25 / 174 @ dated March 29, 2007. The report consists of one sheet according to KND 1110018.
Step 2
Enter the taxpayer identification number (TIN) - a digital code that is assigned to both legal entities and individuals and the registration reason code (KPP), which is entered in addition to the TIN of the organization, due to accounting features. Start filling from the leftmost cell. If there are fewer numbers than the field windows, first enter zero, then the indicator. This is usually needed to fill out the TIN of the organization.
Step 3
If the form is provided by an individual entrepreneur, then fill out only the TIN.
Step 4
In the field "name of the tax authority" you can enter the abbreviated name of the tax office where the report is submitted. Be sure to include the tax authority code.
Step 5
In the field "full name of the organization" write down the full name of the organization according to the statutory documents. For an individual entrepreneur, enter the last name, first name, patronymic in full, without abbreviations.
Step 6
Data on the average headcount are provided as of January 01 of the year. Therefore, the date "as of" 01.01.year for which the report is drawn up.
Step 7
The only calculated figure of the report is the indicator of the average headcount for the past year. This indicator is put in whole numbers.
