Determining the number of personnel is required, for example, in order to submit this information to the tax authority at the place of registration of the enterprise. This indicator is mandatory for filling in tax and statistical reporting, the method of submitting tax returns depends on it.
Instructions
Step 1
When calculating the number of employees at the enterprise, follow the instructions approved by Rosstat on 12.11.2008 "Instructions for completing statistical reporting forms", paragraphs 81-84 of this document. Your calculations should be based on timesheets that are filled out by your organization's business leaders or HR. The source of the necessary information will be orders for the admission and dismissal, the transfer of employees, copies of which can be obtained from the personnel department.
Step 2
Determine the payroll, taking into account the fact that the number of employees working on the external combination of positions and those with whom civil law contracts were concluded for the performance of certain types of work, is accounted for separately. Not all employees of your enterprise are subject to accounting. A complete list of those who are included in the payroll, but are not taken into account when determining the average number, is given in paragraph 83 of the "Instructions".
Step 3
In the indicator of the number of heads of the enterprise are included only if they receive wages on it. Take into account in it those employees who are currently on business trips, regular vacations or are absent due to temporary disability.
Step 4
When calculating the number for a specific date, please note that if it falls on a weekend or holiday, then the last working day preceding the weekend is taken into account.
Step 5
As whole units, take into account the employees who receive additional payments at your company. works for one and a half or two rates, as well as those who work part-time or a working week.
