When paying taxes by any business entity, be it an LLC or an individual entrepreneur (individual entrepreneur), for the needs of statistics and other purposes, such an indicator as "the average number of employees" is taken into account. This number can be calculated for different periods - calendar month, quarter, year. At the same time, the list includes not only permanent employees, but also other categories of workers.
Instructions
Step 2
Determine the average number of employees as follows. First, add the payroll for each day of the reference month, including holidays and weekends. Then divide the resulting amount by the number of calendar days of the month. Please note that the number of employees on weekends and holidays is determined by the payroll number of employees according to the data of the previous working day.
Step 3
To accurately calculate the average number of employees, keep their daily records. To do this, use the unified forms of documents: orders in the forms T-1, T-5, T-6, T-8; employee personal cards; payroll (form T-49). The payroll must strictly correspond to the information in the timesheet, where the attendance or absence of employees at the workplace is recorded (forms T-12, T-13).
Step 4
In the payroll, be sure to include employees who have entered into employment contracts and are engaged in performing either permanent or temporary or seasonal work for one day or more. These include the owners of the economic entity (enterprise) who are charged with wages.
Step 5
The payroll should also include:
- people who actually came to work and those who did not work because of downtime;
- business travelers;
- workers with sick leave and those who have been recalled to carry out state or public duties;
- working part-time (weekly), part-time in accordance with the employment contract.
All these persons are counted in the payroll every calendar day. Non-working days of the week are also counted.
Step 6
Include in the list of persons taken into account for the indicator of the average headcount, employees accepted for a trial period; being on vacation (including study leave with the preservation of earnings, in whole or in part); aimed at improving qualifications with the preservation of wages; those on vacation according to the work schedule of the enterprise and for processing on weekends and holidays, etc.; hired to replace absent workers; working on a rotational basis, etc. Students-trainees, when registering them for jobs, are also taken into account according to this indicator.
