To submit to the tax office information on the average number of employees at the enterprise, the number of personnel is calculated. This is necessary for statistical reporting and calculating the average earnings in a particular organization in order to determine the amount of personal income tax for employees. The number of specialists in the company is needed to confirm the eligibility for tax benefits.
Necessary
- - staffing table;
- - labor legislation;
- - tax law;
- - Resolution of the State Statistics Committee of the Russian Federation of 20.11.2006 No. 69.
Instructions
Step 1
The procedure for calculating the number of personnel is enshrined in the decree of the State Statistics Committee. When determining the average number of employees in the organization, be guided by the above document. The calculation includes all employees of the organization, including internal part-time workers, specialists who are on sick leave, on a business trip, on annual basic leave.
Step 2
When calculating the number of personnel, exclude employees who are external part-time workers, work under a civil law contract, employees on maternity leave, parental leave, dismissed specialists who have ceased to perform their duties before the expiration of two weeks (provided that they were assigned to work).
Step 3
If you need to determine the average number of employees for submitting information to the tax authority, then you need to take 12 calendar months into account, that is, the period from January to December of the reporting year, since the completed form must be submitted by January 20 of the next year.
Step 4
Draw a plate for ease of calculation. Write down the days of a specific month. Start in January. Write down the number of staff who showed up for work or who did not show up for good reason for each work day. Sum all the indicators together.
Step 5
Follow the same procedure for each month of the reporting year. Sum the number of staff for each month. Divide the result by 12 months if you need to determine the average headcount for the year.
Step 6
When you need to calculate the number of employees per month, add the number of employees for each day of a specific month. Then divide by the average number of days in the month, which is 30.
Step 7
If you are a payer of imputed income tax, and the number of employees exceeds one hundred people, then you lose this right. When you have part-time specialists in your company, they should be counted as 0.5 full-time units.
