Determining the average number of employees working at a given enterprise is necessary to fill out the statistical reporting forms approved by Rosstat order No. 278 on 12.11.2008. This order also spelled out the procedure for determining the average number. In accordance with tax legislation, enterprises - legal entities must submit this information to the tax authority at the place of registration no later than January 20 of the next reporting year.
Instructions
Step 1
In the indicators of the average number of employees of the organization, the average number of employees is taken into account. Separately, the average number of employees working on the external combination of positions and the average number of employees with whom civil law contracts were concluded for the performance of certain works are taken into account. The initial information must be taken in the timesheets. They are filled out in each division of your enterprise. When calculating, be guided by paragraphs 81-84 of Order No. 278.
Step 2
Using timesheets, determine the payroll for a specific date, for example, for the last day of the reporting period. Please note that not all categories of employees are subject to accounting, their full list is given in paragraph 83. Some employees included in the payroll are also not taken into account when determining the average payroll. These include women on maternity leave, as well as those who are studying or going to universities.
Step 3
Determine the number of employees at the end of each month of the reporting year. It is determined for each calendar day. In this case, the number on weekends and holidays is equal to the number on the working day before the weekend. Please note that this number also includes the owners of the enterprise, if they are paid salaries there. Vacationers who have been granted regular labor leave; employees who are on sick leave or absent due to business necessity (business trip) are also taken into account in the calculation.
Step 4
Add up the payroll for each day of a particular month and divide it by the number of calendar days in it. Round the resulting value to whole units. This will be the average for the given month.
Step 5
For each period, which is reporting - quarter, year, add up the average headcount for the months that are included in it and divide, respectively, by 3 or 12. This will be the average headcount for a certain quarter or reporting year.
