What is the difference between the average number and the full-time number? Payroll and average number: differences

Total 802 Let's calculate the average headcount for December: 802 person-days. : 31 days = 25.87 people In whole units it will be 26 people. The rules for calculating the average number of employees for a quarter, year or other period are as follows: it is necessary to add up the average number of employees for each month of the period and divide by the number of months. For example, if you want to know the indicator for a quarter, then you need to divide by 3, if for a year - by 12. In this case, the indicator obtained for the month should not be rounded to whole units. Only the final result of the average headcount for the billing period is subject to rounding. Four nuances when calculating the average number of employees Nuance 1. If an organization carried out business activities for less than a full month, then it should calculate the average number of employees for this period as follows.

Average number and average number: difference

Attention

The indicator is written in a statistical form submitted quarterly by small enterprises. Until 2016, the average number was used to determine whether a commercial structure could be classified as a small and medium-sized enterprise. Currently, the average list indicator is taken as a basis, which makes it possible to classify a larger number of enterprises as SMEs.

How does the average number differ from the average number?

• 1 Which employees are not taken into account in the formulas?
• 2 Average and average headcount: differences
• 3 How is the SSC of an enterprise determined?
• 4 Why is the average headcount calculated?
• 5 When is average headcount used?

Which employees are not taken into account in the formulas? The current legislation identifies categories of specialists who do not need to be included in the calculation, regardless of which indicator is determined: average (AS) or average number of employees (AS). These include:

• Specialists on leave for labor and labor, child care, and adoption of a newborn baby.

Average number and average number (difference, how to calculate)

To calculate the average number of external part-time workers, you need to divide the number of hours they worked by the total number of working hours for the given month. For example, an organization employs three external part-time workers for 4 hours, 5 days a week, with a working day of 8 hours.

Important

In November 2017, two of them worked all the required working hours, that is, 21 working days, and on one - only 10. Let’s record workers for the days worked: 4 man hours / 8 hours x 2 people = 1 person 4 man hours / 8 hours x 1 person = 0.5 people Total number of people/days: 1 x 21 days + 0.5 x 10 days = 26 people/days Average number is: 26 people/days / 21 days = 1.24 people

Payroll and average number: differences

To begin with, I would like to note that the payroll and average number of employees are two complementary factors that take into account the number of all categories of employees in the enterprise. This amount includes

• Administrative personnel, including management personnel, officially accepted into the company’s staff;
• Production workers, regardless of profession and education;
• Service personnel who work in the field of service and maintenance of core activities;
• Highly qualified specialists and employees, for example, accountants, engineers, etc.
• Other employees who are related to the activities of the institution.

But the main thing is that the difference between the average number and the average number is that when determining the average, all people without exception working within the organization are taken into account.

What is the difference between average and average headcount?

If employees of an organization are transferred on their own initiative to part-time (part-time work week) or work at half the rate (salary), you need to remember the following. In the payroll, such persons are counted for each calendar day as whole units, while in the average payroll - in proportion to the time worked (clause
clauses 88 and 90.3

Info

Resolutions). The calculation algorithm is given in example 3. Please note: if a shortened (part-time) working day (working week) is provided to employees in accordance with the law or at the initiative of the employer, then they should be counted as whole units for each day.

Average number and average number - difference

List and average headcount are two types of employee records. HR officers use these concepts in their work.
The procedure for calculating this data is strictly defined and even enshrined in law. To familiarize yourself with it, just look at the relevant Rosstat Resolution.
Headcount is a more general concept. It includes absolutely all employees with whom an employment contract (fixed-term or unlimited-term) has been concluded. That is, the payroll will include all persons who are officially registered for a period of more than one day, including absentees, women on maternity leave, part-time workers and employees on sick leave. The average headcount is not as comprehensive. It is usually calculated per month. To calculate it, you need to add up the payroll for each day and divide the result by the number of days in the month.

Since in subsequent months the payroll of employees did not change for each day, the average number of employees for November will be 7 people. (210 person-days: 30 days) and for December also 7 people. (217 person-days: 31 days). 3. Let’s calculate the average number of employees for 2007: (1.1 people.

7 people + 7 people): 12 months. = 1.26 people

In whole units it will be 1 person. Nuance 2. If an organization was formed as a result of the reorganization or liquidation of a company or on the basis of separate or non-independent divisions, then when calculating the average number of employees, it must take into account the data of its predecessors. Nuance 3. Organizations that have temporarily suspended work for reasons of production and economic nature determine the average number of employees according to general rules.

Nuance 4.
This includes those who work under employment contracts, under civil law, under contracts, etc., and it makes no difference whether for such workers the work is the main one or not. When determining the simple average number, the accountant must take into account even part-time workers who do not provide their work book to the HR department. If we are talking about calculating exclusively the average payroll, then only the main employees enrolled in the company’s staff are taken into account. It is in this nuance that the difference between the number and the average number lies.

Payroll numbers When talking about the differences between the average and average payroll numbers, we cannot fail to mention the difference in the calculation of such an indicator. It should be noted that the payroll itself includes the average payroll, and without the latter it is impossible to calculate the first.

SSC. Why is the average headcount calculated? How does the payroll number differ from the average payroll number? The second indicator has a wider scope. Its calculation is necessary for both small companies and representatives of large businesses. SSC is considered for the following purposes:

• Submission of an annual report on the SSC to the Federal Tax Service, mandatory for all companies and individual entrepreneurs with hired employees. The deadline for its submission is January 20 of the following year; for being late, a commercial structure will be fined 200 rubles.
• Determining the right of business entities to submit reports to the fiscal authorities on paper.
• Filling out form 4-FSS and calculating insurance premiums.
• Calculation of income tax for companies with separate divisions.

Number of employees and average number of employees differences

From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him. On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a probationary period of two months.

On December 24, driver Gorbachev submitted his resignation and did not return to work the next day. It is necessary to calculate the average number of employees for December. Weekends and holidays in December were the 1st, 2nd, 8th, 9th, 15th, 16th, 22nd, 23rd, 30th, 31st. Therefore, on these days the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.

Those employees who are on the payroll of the company, but are concluded with it only by the GPA, should be taken into account only in the payroll and only once. In this case, one employee is accepted for 1 unit. The average number does not include individual entrepreneurs, even if they have entered into a GPA with the organization.

Also, the average number does not include those unlisted persons who did not enter into a GPA with the company. Application of average number In order for a company to confirm its right to preferential taxation, it is necessary to calculate the average number of employees.

Calculation will be required in the following cases:

• When an organization or individual entrepreneur switches to taxation regimes such as the simplified tax system or UTII. In order for a company to do this, the average number of employees per year should not exceed 100 people.

The tax legislation of the Russian Federation provides for the responsibility of taxpayers in providing information on the average number of employees. This article will help you understand the correctness of providing the specified information.

Why is it necessary to provide information on the average number of employees?

Information on the average number of employees allows the tax authorities to determine:

• method of submitting a tax return;
• the right to apply a certain tax regime.

Who needs to provide information on the average number of employees?

Method of providing information on the average number of employees

In accordance with Art. 80 of the Tax Code of the Russian Federation, information on the average number of employees is provided to the tax authority at the location of the organization (at the place of residence of the individual entrepreneur) as follows:

Responsibility for failure to provide information on the average number of employees

For failure to provide information on the average number of employees, taxpayers are subject to liability:

A fine of 200 rubles for each document not submitted

Questions and answers

1. Can a current account be blocked due to failure to provide information about the average number of employees?

Answer: According to Art. 76 of the Tax Code of the Russian Federation, information on the average number of employees is not a tax return, and therefore failure to provide or provision in violation of the deadlines cannot provoke blocking of the taxpayer’s current account.

1. In one month, the number of employees in our organization exceeded 100 people. Could this somehow affect the change in the tax regime?

Answer: The change in the tax regime may be affected by the average number of employees for the calendar year. If this figure does not exceed 100 people, then in your case it will not affect the tax regime in any way.

There are many types of employee numbers at an enterprise that are important for accounting calculations. This article will focus on the average and average headcount.

What is the average and average headcount?

Average number is a composite indicator, it includes:

• average number of employees;
• the number of persons employed at a given enterprise as external part-time workers, in other words, who have their main place of work in another organization;
• the number of employees who work at this enterprise on the basis of a civil contract.

This concept is defined as the average number of personnel, which is determined for a given period of time. Most often, this parameter is calculated for a month, a quarter and, finally, a year, but it can also be calculated for a half-year, as well as any other number of months.

In this case, monthly data serves basis for calculating the average headcount for longer periods.

It may be necessary to calculate this value for the following purposes:

• to provide information on the average number of employees in this organization for the past year. Such information must be provided to the local tax authority no later than January 20th of the year, following the expired one;
• enterprises that have just been formed or have undergone reorganization are required to provide such an indicator in the month following the one in which the company was created or changed its form, also no later than the 20th day;
• to determine whether an enterprise needs to submit a tax return electronically to the tax service, it must be sent to all organizations with more than 100 people;
• if a company employs fewer people, then it is obliged to notify the tax office about the average number of employees, but there is no obligation for it to submit it electronically;
• in turn, individual entrepreneurs must provide this information only if they hired employees during the previous year;
• to enter the relevant information in the Pension Fund form RSV-1, which contains the field “Average headcount”;
• to enter information in the “Number of employees” field in form 4-FSS;
• to calculate the value of the advance payment for profit tax levied on a separate division of the organization

What are the differences between the concepts

The difference between the average and the average number is that the average number is narrower concept, it is included in the middle one.

Moreover, the numerical values ​​of these two categories may be similar, since, along with the average number, the average number includes the average number for external part-time workers, as well as employees who work in the company under civil law contracts. Therefore, if the company does not have such employees, then the numerical values ​​may coincide.

How are calculations made?

Since the average number is included as an integral part of the average number, first of all it is necessary to calculate the average number. The average headcount is determined based on the average headcount for a particular month, which is divided by the number of days in the month.

It should be borne in mind that some categories of employees included in the payroll are excluded from it when calculating the average salary. There are also categories that, on the contrary, are included in the average number, although they are not taken into account in the payroll.

Average salary

The average headcount is determined for periods from a month (minimum) to a year (maximum).

First of all, establish the headcount for the organization's employees.

On weekdays at this number include all employees who work in the organization on the basis of an employment contract, adding to them the personnel who absent from work due to disability of a temporary nature, subject to their registration of sick leave. Persons sent on various vacations and business trips are also taken into account.

In addition, the following are taken into account:

• persons working from home in accordance with an employment contract;
• employees who received a day off due to working on weekends or holidays;
• employees sent on study leave, subject to the accrual of wages for this period either in full or in part.

In this case, employees who work part-time in the organization are taken into account on the corresponding day in proportion to hours worked.

However, there are a number of categories related to the payroll, which are not included in the calculation of the average payroll:

On the other hand, there is also a category that is not included in the payroll, but when calculating the average payroll, on the contrary, they must be taken into account. These are the employees who work in the organization based on special contracts, concluded with government agencies. These include persons in prison or serving in the armed forces. Workers belonging to such a contingent, on all days when they were at the workplace, are counted as a unit and added to the payroll.

On weekends, as well as on holidays, the payroll number is considered to be the figure established for the previous working day before this non-working day.

In particular, if an employee was fired on Friday, then for the following Saturday and Sunday he is still taken into account in the payroll.

In the manner described above, the payroll strength is determined for all days separately.

Further required for each individual calendar month add up headcount indicators, defined for all its days, including weekends and holidays. Following this, it is necessary to divide these values ​​by the number of days in the month, that is, either by 30 or 31, excluding February, where the divisor will be the number 28 or 29. The quotient will be the average number for the month.

The calculation of the average headcount for a year or a quarter or half a year, or for another number of months is carried out by adding the average headcount values ​​for the corresponding calendar months and then dividing by their number. The resulting total must be rounded to a whole number, discarding the fraction if it is less than 0.5 and adding one if it exceeds 0.5.

Average

After the payroll number has been determined, and then on its basis - the average payroll, on the basis of this latter, the average in turn is calculated.

It was already mentioned above that, along with the average number of employees, to determine it, it is also necessary to take into account the average number of employees with the status of external part-time workers, as well as the average number of persons on a civil contract.

External part-time workers are taken into account in proportion to the time they worked at the enterprise.

Employees who have entered into a civil contract are counted as units for all days during which this agreement was in force, then the sum of these units is divided by the total number of days in the month.

The headcount is the sum of these three indicators. In practice, of course, the main contribution to the payroll is usually made by the average payroll, so the difference between them in most cases is not very significant.

This video clearly demonstrates how to calculate the number.

To prepare reports to the tax authorities, confirm fiscal benefits and determine the size of individual budget obligations, firms and entrepreneurs have to determine indicators related to the number of hired specialists. The difference between the average headcount and the average headcount still remains incomprehensible to many managers and accounting employees. Let's look at the difference between the concepts and for what purposes they are used in real economic life.

The current legislation identifies categories of specialists who do not need to be included in the calculation, regardless of which indicator is determined: average (AS) or average number of employees (AS).

These include:

• Specialists on leave for labor and labor, child care, and adoption of a newborn baby. The only exception is for employees who work from home while maintaining their right to receive benefits.
• Individual entrepreneurs with whom the commercial structure has entered into an agreement for the provision of services (performance of work).
• Specialists who are on unpaid leave to take a test or pass entrance tests to a university or college.
• Lawyers.
• Founders of a legal entity who are not paid a salary.
• Persons who work for an employer under an apprenticeship or other special contract (military personnel serving a court sentence, etc.).
• Employees transferred to another legal entity without maintaining their salary or sent to perform functions abroad.

If a specialist stops showing up for work without prior warning to the employer, he is removed from the payroll from the first day of absence. This means that his days off work will not be included in the formulas for the MF and SSCH.

Average and average headcount: differences

Both indicators reflect the size of the staff of a company or individual entrepreneur and can be used by managers of commercial structures to analyze the effectiveness of personnel and determine the need for additional personnel.

The difference in indicators is dictated by the peculiarities of their calculation. SSC is a component of the midrange. This means that for one enterprise the second value will necessarily be greater than or equal to the first, but not less.

How does the average number differ from the average number? The second indicator includes exclusively specialists hired by a company or individual entrepreneur under employment contracts, for whom this employer is the main place of employment. From an accountant's point of view, it does not matter where the employee is at a particular moment:

• on another vacation;
• business trip;
• at home because his employment contract allows him to perform his duties remotely;
• on sick leave (only if a certificate of incapacity for work has been issued);
• on leave due to family circumstances in agreement with the administration;
• on a day off that falls on schedule or is given for overtime;
• while performing official duties.

The average number is the MSS increased by two points:

1. specialists employed as external part-time workers - their main place of work is another organization;
2. individuals hired under civil contracts.

The list and average number of employees are indicators that reflect the average number of hired specialists in the company’s staff for a certain period of time (usually a year). They are interconnected, therefore, to calculate the first, it is necessary to calculate the second according to established rules.

How is the SSC of an enterprise determined?

To determine the SCH indicator for a month, you need to find the list number of employees for each date. The source of information for the accountant is the time sheet. The values ​​for each date are added up, including those marked as non-working in the production calendar.

The number of employees on a weekend or holiday is recognized as equal to the value determined for the previous working day. The summation result is divided by the number of calendar days of the period.

If specialists are employed part-time, they are counted in the SSC formula in proportion to the time actually worked.

The payroll and average headcount for a period of more than a month is determined according to the following algorithm:

• the value is calculated per month;
• Monthly data is added up;
• the result is divided by the number of months in the period, for example, by 12 if the indicator is calculated over a year.

If a company or individual entrepreneur has been operating for less than a full year, the accountant calculates the average cost for the months of actual operation of the commercial structure and divides the result by their number. This method is used for seasonal businesses and newly formed business entities.

To transform SSC into SCh, you need to add to the calculation result data on external part-time workers and specialists hired under the GPB. The former are taken into account based on the time actually worked, similar to those employed part-time. The second - as whole units during the period for which they signed an agreement with the company.

The formula for calculating the average value for the two specified categories of workers is similar to that used to determine the average value.

Why is the average headcount calculated?

How does the payroll number differ from the average payroll number? The second indicator has a wider scope. Its calculation is necessary for both small companies and representatives of large businesses.

SSC is considered for the following purposes:

• Submission of an annual report on the SSC to the Federal Tax Service, mandatory for all companies and individual entrepreneurs with hired employees. The deadline for its submission is January 20 of the following year; for being late, a commercial structure will be fined 200 rubles.
• Determining the right of business entities to submit reports to the fiscal authorities on paper.
• Filling out form 4-FSS and calculating insurance premiums.
• Calculation of income tax for companies with separate divisions. The legislation allows for the distribution of the regional part of the obligation in proportion to the SCH, calculated according to the “separates”.
• Filling out the PM form, which representatives of small businesses submit to the tax authorities every three months.
• Obtaining exemption from income tax. In Art. 381 of the Tax Code of the Russian Federation states that firms and individual entrepreneurs in which disabled people and their representatives make up at least 80% of the SSC indicator have the right to take advantage of the benefit.
• Determination of quotas for hiring disabled people in accordance with the provisions of 181-FZ.

The value of the SCH is used to obtain rights to tax benefits for representatives of certain industries. For example, IT companies can transfer insurance premiums at reduced rates if the average number of employees per year does not exceed 7 people.

The difference between the average number and the average number on the payroll is not as great as it seems at first glance. The value of the average value is calculated on the basis of the calculated indicator of the average value. The number of external part-time workers and individuals employed under the GPB is added to the resulting figure, using the same formulas and logic.

When is average headcount used?

Companies and individual entrepreneurs calculate the average in the following situations:

• To switch to the simplified tax system and UTII. For example, in Art. 346.12 of the Tax Code of the Russian Federation states that the simplified system is not available to firms and individual entrepreneurs whose average number of personnel exceeds the threshold of 100 people.
• To use the patent mode. Legislators' requirements are even stricter: the company's staff should not exceed 15 people.
• To take advantage of tax benefits. The indicator is recorded in a statistical form submitted quarterly by small businesses.

Until 2016, the average number of employees determined whether a commercial structure could be classified as a small and medium-sized enterprise. Currently, the average list indicator is taken as a basis, which makes it possible to classify a larger number of enterprises as SMEs.

How does the average number differ from the average number? The difference lies in the calculation methodology and the purposes for which the accountant carries out the calculations. The second indicator is used in annual reporting, the first is necessary exclusively for small enterprises and commercial structures wishing to switch to a special regime.

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2. The list of employees includes employees who worked under an employment agreement (contract) and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

3. The list of employees for each calendar day includes both those actually working and those absent from work for any reason. Based on this, the payroll includes in whole units, in particular, the following workers:

3.1. those who actually showed up for work, including those who did not work due to downtime;

3.2. those who were on business trips, if they retain their salary in this organization, including employees who were on short-term business trips abroad;

3.3. those who did not report to work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability);

3.4. those who did not show up for work due to the performance of state or public duties;

3.5. hired on a part-time or part-time basis, as well as those hired at half the rate (salary) in accordance with the employment agreement (contract). In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring (see clause 5.4).

Note. This group does not include certain categories of workers for whom, in accordance with the law, reduced working hours are established, in particular: workers under 18 years of age; workers engaged in work with hazardous working conditions; women who are given additional breaks from work to feed their children; women working in rural areas.

3.6. hired for a probationary period;

3.7. those who have entered into an employment contract with an organization to perform personal work at home (homeworkers). In the list and average number of workers, homeworkers are counted for each calendar day as whole units;

3.8. sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;

3.9. temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;

3.10. students and students of educational institutions working in organizations during practical training, if they are enrolled in jobs (positions);

3.11. students studying in educational institutions, graduate schools, who are on study leave with full or partial pay;

3.12. students studying in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to take entrance exams (see clause 5.2.2);

3.13. those on annual and additional leave provided in accordance with the law, collective agreement and employment agreement (contract);

3.14. those who had a day off according to the organization’s work schedule, as well as for overtime during the summarized accounting of working hours;

3.15. those who received a day of rest for working on weekends or holidays (non-working days);

3.16. those who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on additional parental leave (see clause 5.2.1);

3.17. accepted to replace absent employees (due to illness, maternity leave, parental leave);

3.18. who, with the permission of the administration, were on leave without pay for family reasons and other valid reasons;

3.19. those on leave at the initiative of the administration;

3.20. those who took part in strikes;

3.21. foreign citizens who worked in organizations located in Russia;

3.22. those who committed absenteeism;

3.23. were under investigation until the court's decision.

4. The following employees are not included in the payroll:

4.1. hired part-time from other organizations. Accounting for external part-time workers is maintained separately.

Note. An employee who receives two, one and a half, or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll as one person (a whole unit).