According to the tax legislation, annually, no later than January 20, all taxpaying enterprises are required to submit information on the average number of employees to the tax authorities at the place of registration. The method of submitting tax returns depends on this indicator. It is necessary to know the procedure for calculating the number in order to correctly reflect this indicator in the reporting.
Instructions
Step 1
When determining the number of employees of your enterprise, use the guidelines that are given in paragraphs 81-84 approved by Rosstat on 12.11.2008 "Instructions for filling out statistical reporting forms". The source of the information you need are timesheets, as well as documents containing information on the hiring, dismissal, transfer of employees - orders of the personnel department.
Step 2
Determine the number of employees for each month of the reporting year. In the considered number of employees of the enterprise, in addition to those who work on a permanent basis, include employees with whom the relevant contracts have been concluded, as well as the owners of the enterprise, if they receive a salary there. Employees who are absent due to illness, work needs or who are on labor leave are also subject to registration.
Step 3
When determining the average headcount for a specific month, add up the headcount for each calendar day from the beginning to the end of the month, taking into account the total number of days - from the 1st to the 30th or 31st, and in February - from the 1st to the 28th or 29th. Holidays and weekends are also included in the calculation. Then divide the number by the number of days in a given month.
Step 4
The number of employees on weekends and non-working holidays is assumed to be equal to the number on the last working day preceding the weekend. In the event that there are several days off and holidays in a row, the number of employees is also equal to the number on the previous working day.
Step 5
Round off the monthly average numbers to whole units in accordance with paragraph 84 of the Guidelines. If necessary, using monthly accounting data, determine the average headcount for any reporting period - quarter, year.
