Information on the average number of employees: who must submit it, in what time frame, how to fill it out. Instructions: prepare a report “Information on the average number of employees Information on the average number of employees form
Information on the average number of employees (form)
Calculation of average headcount
The average headcount is determined in accordance with the requirements of Rosstat (Appendix No. 1 to Rosstat Order No. 580 dated September 24, 2014).
It is calculated based on the payroll number. For each working day of the month, it includes employees, including those hired for temporary or seasonal work, both present at their workplaces and absent, for example for the following reasons:
- on sick leave;
- sent on a business trip;
- those on regular paid leave;
- on vacation at their own expense;
- those who received a day of rest for working on a day off;
- working from home.
On a weekend or holiday, the payroll number is considered equal to the number for the previous working day.
Who is not included in the payroll
The average headcount does not include:
- external part-time workers;
- persons with whom civil contracts have been concluded;
- women on maternity leave;
- persons on parental leave.
Calculation for full employment of workers
The average number of employees per month is calculated using the formula:
Calculation for part-time work
For part-time employees work time under an employment contract, the average number of employees is calculated using the following formula:
For sick days and vacation days of part-time employees, the same number of hours is taken into account as on their previous working day.
Employees who work part-time at the initiative of the employer or by force of law, for example minors, are taken into account as whole units in the calculation.
The zero form of information on the average number of employees is a report reflecting information that the company or individual entrepreneur does not have hired employees. Do I need to fill out and submit it at the end of the year and when creating and reorganizing an enterprise?
In what cases is it necessary to provide information?
Information on the number of personnel for the year is submitted to the tax authority annually, no later than January 20 of the current year. This is a requirement established in accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, applies to both organizations and individual entrepreneurs. In addition, the NFR indicator is calculated in the following cases:
- when filling out the field of the same name on the RSV-1 Pension Fund form;
- when filling out the “number of employees” field of form 4-FSS;
- when calculating the amount of income tax paid at the location of a separate division (clause 2 of Article 288 of the Tax Code of the Russian Federation);
- when submitting declarations to the tax authority in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation).
Can the number of employees be zero?
In practice, it is not so uncommon that the average number of employees is zero - if a legal entity or individual entrepreneur no employees. But disputes often arise as to how legal it is in these cases to submit information about the average number of employees if there are 0 people on staff. This is due to the lack of a common understanding of how to regard an individual acting as an individual entrepreneur: as an employee? Similar doubts apply to a person heading an enterprise without staff. Let's analyze each of these situations separately and find out when information about the average number of employees is submitted (zero form).
Individual entrepreneur without employees
Currently, the position of the legislative bodies regarding individual entrepreneurs without employees is becoming unambiguous and boils down to the fact that an individual entrepreneur, being an employer, does not have the right to perform this function in relation to himself. This point of view is reflected in the letter of Rostrud dated February 27, 2009 No. 358-6-1 and in the letter of the Ministry of Finance of the Russian Federation dated January 16, 2015 No. 03-11-11/665. Thus, an individual entrepreneur does not have the right to regard himself as a staff member when submitting reports. This is explained by the fact that the legislation does not provide for the conclusion of a bilateral agreement, which is an employment contract (Article 56 of the Labor Code of the Russian Federation), with oneself. Accordingly, the law does not allow an individual entrepreneur to assign himself the payment of wages. At the same time, there are no requirements in the Tax Code for an individual entrepreneur to submit a form of information about the zero average number of employees.
If the LLC has no employees
If a legal entity has no employees, there are two options. In the first option, a person who is not the founder holds the position general director, has an employment contract with the company and receives a salary. In this case, the director is the only employee of the enterprise, and therefore, the zero average headcount of the LLC does not apply. In the second option, the founder independently performs the functions of a director. Opinions vary on this matter. From point of view Federal service regarding labor and employment, the founder of the organization is not its employee, since an employment contract cannot be signed by one person both on the part of the employee and on the part of the employer (letter of Rostrud dated 03/06/2013 No. 177-6-1). This means that zero reporting is submitted.
However, this opinion has opponents, based on the fact that, from a legal point of view, in this case the employment contract is not concluded with oneself, but between a legal entity and an individual.
Conditions and deadline for submission
In accordance with the requirements of the Tax Code of the Russian Federation, information on the number of employees for the last year is submitted by all enterprises, regardless of whether the staff works for them or not (clause 3 of Article 80 of the Tax Code of the Russian Federation). Individual entrepreneurs submit reports only if they hired employees last year. For both employers, the deadline for providing information to the tax authority is no later than January 20 of the current year. Enterprises created after specified period, are not exempt from this obligation. The zero average number of employees when opening an LLC is reflected in the report, which is submitted “no later than the 20th day of the month following the month in which the organization was created (reorganized)” (Clause 3 of Article 80 of the Tax Code of the Russian Federation). A similar requirement applies in case of reorganization of an enterprise that occurred after January 20.
Report form
The corresponding form, called form KND 1110018, was approved by order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174. Average number of employees (zero reporting) is a form that is quite simple to fill out. First of all, it contains information about the taxpayer (TIN, KPP, name of the tax authority, name of the organization or full name of the individual entrepreneur). Then the date for which the NFR indicator is calculated and, in a separate column, its value in whole units is indicated. The date of submission of the report to the tax authority is indicated in the lower left part of the document.
The form is signed by the head of the organization or individual entrepreneur. If necessary, a representative of the taxpayer has the right to sign if he has the appropriate power of attorney.
At the beginning of each year - no later than January 20 - each organization, as well as the entrepreneur who entered into an agreement previous year employment contracts with individuals must be submitted to their tax office for the previous year (clause 3 of Article 80 of the Tax Code of the Russian Federation) in the established form KND 1110018 (approved by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 N MM-3-25/174@). In 2018, the deadline has been moved to January 22.
Newly created and reorganized legal entities must also submit information on the average number of employees. They must submit them no later than the 20th day of the month following the month of creation of the organization (making an entry about it in the Unified State Register of Legal Entities) or the month of reorganization, respectively (clause 3 of Article 80 of the Tax Code of the Russian Federation). In this case, information about employees is calculated for the month of creation or reorganization of the company.
Let's say the organization was created on March 13, 2017. Then she had to submit information about the number of her employees to the Federal Tax Service no later than April 20, 2017. By the way, even if the organization has no employees at all, for example, no one has been hired yet, then information about the average number of employees still needs to be submitted (Letter of the Ministry of Finance of Russia dated 02/04/2014 N 03-02-07/1/4390).
Filling out KND form 1110018 “Information on the average headcount” for 2017
The form must indicate (Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 N ChD-6-25/353@):
- information about the taxpayer himself (TIN, KPP, full name - for organizations; TIN and full name of the entrepreneur - for individual entrepreneurs);
- name of the tax authority and its code;
- the date on which the average number of employees is determined. When submitting a form with information for the previous calendar year, indicate January 1 of the current year. And if the form is submitted in connection with the creation or reorganization of a company, then the 1st day of the month following the month of creation or reorganization is indicated (Letter of the Ministry of Finance of Russia dated November 13, 2015 N 03-02-08/65770);
- average number.
The rules for filling out information on the average number of employees are contained in the Letter of the Federal Tax Service of the Russian Federation dated 04/26/2007 No. CHD-6-25/ (as amended on 05/18/2007). Officials give recommendations and explain the procedure for entering data.
According to the explanations, as well as based on the meaning of the report itself, filling out the form on the average number of employees is the responsibility of all employers: organizations and individual entrepreneurs.
At the same time, it is important that separate units There is no need to submit these reports separately. A large organization must take into account its employees in all departments.
Report form
KND form 1110018 was approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/
You can download an example of filling out information on the average number of employees in the prescribed form below.
A blank reporting form is also available for download.
Both paper and electronic formats submitting a document indicating the average number of employees, how to fill out the report (on paper or electronically) is decided by the organization or entrepreneur.
The choice of format is provided to all companies, regardless of the number of employees. Requirements of Art. 80 of the Tax Code on the mandatory electronic form of reporting for companies with more than 100 employees applies only to tax returns. The average number of employees, the procedure for filling out which we are considering, is not a declaration. This means that this form can be submitted both in paper and electronic form.
Important point! Information on the average number of employees is provided by all companies without exception, even those that do not employ a single employee (for example, everyone has been laid off or staff have not yet been hired). In this case, simply submit reports with zero indicators. This is stated in the Letter of the Ministry of Finance of Russia dated 02/04/2014 No. 03-02-07/1/4390.
Deadline for submitting information
Officials who are responsible for submitting documents will be fined from 300 to 500 rubles under clause 1.
Calculation of average headcount
Filling out information on the average number of employees is impossible until the corresponding calculation of the number of employees has been made. Let's figure out how to calculate the average annual number of people working in a company.
Information on the average number of employees is submitted not only to the Federal Tax Service, but also to statistical authorities as part of several different calculations (for example, forms 4-FSS and P-4).
We are considering annual reporting to the tax office in the form KND 1110018. However, the Letter of the Ministry of Finance of Russia dated 02/04/2014 No. 03-02-07/1/4390 explains that the average number of employees for the previous year for the Federal Tax Service is calculated taking into account the procedure for filling out the relevant forms for statistical authorities.
Therefore, to calculate the data contained in the sample of the average number of employees for 2020, we will rely on the Instructions for filling out statistical observation forms contained in Rosstat Order No. 772 dated November 22, 2017 (as amended on April 5, 2018) (Instructions). More specifically, the instructions for filling out form P-4.
To find out the average number of employees per month, you must first calculate their number on the list for each day (including weekends and holidays), add and divide the resulting amount by the number of calendar days of the month.
It would seem that everything is quite simple, but there are nuances that are important to consider. Let's look at them.
Daily staff lists include:
- workers under an employment contract permanently, temporarily and seasonally (even 1 day);
- persons absent due to illness (downtime, business trip or other reason);
- part-time or part-time workers are counted in the lists for each day as whole units;
- homeworkers;
- truants, etc. (the full list is given in paragraph 77 of the Instructions).
The daily lists of employees do not include:
- external part-time workers;
- persons working under civil contracts;
- owners of the organization who do not receive a salary, etc. (full list in paragraph 78 of the Instructions).
Included in the payroll, but not taken into account in the average headcount:
- women who are on maternity leave;
- persons who are on leave to care for an adopted newborn child;
- persons who are on parental leave (except for those working part-time or at home and receiving benefits);
- employees who are in session or taking exams for admission to study and take leave for this at their own expense.
Not included in the payroll, but taken into account in the average headcount:
- external part-time workers (in proportion to time worked);
- citizens working under civil law contracts.
For weekends and holidays the lists of employees will be the same as on the previous working day. So, if an employee quit and worked his last day on Friday, then on Saturday and Sunday he is still registered in the organization.
Citizens working half-time or part-time are counted as whole units in the daily calculation according to the lists, but in the average calculation they are already counted in proportion to the time worked. For example, if, with an 8-hour standard of working time per day, a person works 4 hours, then he should be counted as 0.5 people (4 hours / 8 hours).
Calculation example
Let's give an example of calculating average values for a month and a year, and on its basis we will give a sample of filling out information on the average number of employees.
As of May 1, 2018, Vesna LLC employs 15 people full-time, two employees are registered at 1/2 rate. As of May 14, 2018, one of the employees (full-time) went on maternity leave.
To calculate averages for May 2020, the following will be taken into account:
- for the period from May 1 to May 13 (13 days) - 16 people (part-time employees are counted as 0.5 units, but since there are two of them, then 0.5 + 0.5 = 1);
- for the period from May 14 to May 31 (18 days) - 15 people (since an employee on maternity leave is not included in the calculation).
Total (16 people × 13 days) + (15 people × 18 days)) / 31 days = 15.41.
The resulting fractional number is rounded towards a whole number according to the rules of mathematics. Thus, the average number of employees of Vesna LLC in May is 15 people.
Now let’s calculate the average number of employees of Vesna LLC for 2020, assuming that we know the average number of employees in each month, calculated by analogy with May.
Add all the values and divide by 12:
(14 + 16 + 16 +16 + 15 + 15 + 15 + 14 + 14 + 15 + 17 + 17) / 12 = 15,33
We round to whole numbers and get the average headcount of Vesna LLC for 2020 equal to 15.
Rules for filling out KND 1110018
Filling out the form should not cause difficulties, however, we will provide general recommendations that are indicated in the Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 No. CHD-6-25/
Report form
- At the top of the page, fill out the TIN and KPP (individual entrepreneurs are not assigned a KPP, for them this field remains empty).
- In the line “Submitted to” the name of the territorial tax authority where the document is submitted and the inspection code are written.
- Next, indicate the full name of the organization or full name. IP.
- The date field indicates January 1 of the current year (01/01/2019).
- In the field reserved for the average number of people, the corresponding figure is indicated, the remaining empty cells are filled in with dashes.
- At the bottom of the page, the head of the organization enters his full name, signature, date and stamp. The individual entrepreneur only puts down a signature and date.
Sample of filling out the form about the average number of employees
A sample of the average number of employees for 2020 is as follows.
Call now: 8 800 222-18-27
Form of information on the average number of employees for 2019
Currently, the form of information on the average number of employees has been approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@ “On approval of the form of information on the average number of employees for the previous calendar year” (registered with the Ministry of Justice of the Russian Federation on April 24, 2007 No. 9320).
Form for reporting information on the average number of employees for 2018
This sample form of information on the average number of employees is filled out automatically by the BukhSoft and Bukhsoft Online programs.
Electronic submission format
Order of the Federal Tax Service of the Russian Federation dated July 10, 2007 No. MM-3-13/421@ approved the format for presenting information on the average number of employees for the previous calendar year, in electronic form (based on xml) (Version 4.01) Part LXXXII.
The generated file can be submitted to the tax authorities using the online reporting system.
Deadlines for submitting reports for 2019
Information on the average number of employees for the previous calendar year is submitted by organizations to the tax authority no later than January 20 of the current year. In 2020, January 20 falls on a Monday. Therefore, information on the average number of employees for 2019 must be submitted no later than this date.
In case of creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).
Calculation of average headcount
The average headcount is an important statistical indicator.
This indicator is required to fill out the following forms:
- 4-FSS;
- Calculation of insurance premiums to the Federal Tax Service (the calculation procedure is determined by orders of the Federal State Statistics Service);
- Information on the average number of employees for the previous calendar year;
- P-4 "Information on the number, wages and the movement of workers";
- MP (micro) “Information on the main performance indicators of a micro-enterprise”;
- PM "Information on the main performance indicators of a small enterprise."
As you can see, the calculation procedure is determined by various legislative norms, but, in essence, the rule and algorithm for calculating the average headcount are the same for all of the above forms.
The average headcount is also necessary to confirm benefits and rights when calculating taxes by organizations employing the labor of disabled people.
The table shows taxes and tax systems, for the purposes of using benefits for which it is necessary to calculate the average number of employees.
| Tax | Foundation (Article NK) | Base |
| VAT | Sales (including transfer, fulfillment, provision for own needs) of goods produced and sold by organizations whose authorized capital consists entirely of contributions are not subject to VAT taxation public organizations disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent | Subp. 2 p. 3 art. 149 Tax Code of the Russian Federation |
| Income tax | Expenses include expenses incurred by a taxpayer - an organization employing the labor of disabled people, in the form of funds aimed at ensuring social protection of disabled people, if disabled people make up at least 50 percent of the total number of employees of such a taxpayer and the share of expenses for remuneration of disabled people in expenses for labor costs is at least 25 percent. When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, under contract contracts and other civil law contracts. | Subp. 38 clause 1 art. 264 Tax Code of the Russian Federation |
| The right to use the Simplified Taxation System | Organizations in which the share of participation of other organizations is more than 25 percent are not entitled to apply the simplified taxation system. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent. | Subp. 14 clause 3 art. 346.12 Tax Code of the Russian Federation |
| Organizational property tax | Organizations whose authorized capital consists entirely of contributions from the specified all-Russian public organizations of disabled people are exempt from taxation by property tax, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent. | Clause 3 Art. 381 Tax Code of the Russian Federation |
| Land tax | Organizations, organizations whose authorized capital consists entirely of contributions from all-Russian public organizations of disabled people, are exempt from land tax taxation if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to land plots used by them for the production and (or) sale of goods (except for excisable goods, mineral raw materials and other minerals | (Clause 5 of Article 395 of the Tax Code of the Russian Federation) |
Also, according to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, taxpayers whose average number of employees for the previous calendar year exceeds 100 people submit tax returns (calculations) to the tax authority in established formats in electronic form.
Calculation of average headcount
S/S for a month is calculated using the formula:
S/S number per month = ∑С day. / To the day, where
- ∑S day - the amount of employees’ salary for each calendar day of the month
- By day - number of calendar days of the month
S/S for the year is calculated using the formula:
С/С number per year = (∑С/С month) / 12, where
- ∑С/С month. - sum
- S/S employees for all months of the reporting year
When calculating the average number of employees, it should be taken into account that the number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the number of employees on the payroll for the previous working day.
If there are two or more weekends or holidays (non-working) days in a row, the number of payroll employees for each of these days is taken to be equal to the number of payroll employees for the working day preceding the weekend and holiday (non-working) days.
The calculation of the average number of employees is made on the basis of daily records of the number of employees, which must be clarified on the basis of orders for the hiring, transfer of employees to another job and termination of the employment contract.
Some employees on the payroll are not included in the average payroll
Such employees include:
- employees studying in educational institutions and on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams, in accordance with the law Russian Federation;
- external part-time workers and employees with whom a civil law contract has been concluded are also not taken into account when calculating the average number of employees;
- lawyers;
- employees sent to work in another country;
- people with whom an apprenticeship agreement has been concluded, according to which they undergo vocational training, and they are paid a stipend during their training;
- owners of an enterprise who are not accrued or paid wages;
- employees who were sent to study at educational institutions outside of work, and they receive a stipend at the expense of the enterprises that sent them;
- persons who submitted a letter of resignation, stopped performing their duties before the expiration of the warning period, or stopped working without notifying the administration;
- external part-time workers;
- military personnel;
- women in maternity leave and persons who are on additional leave to care for a child.
Examples of calculating the average number of employees
Example 1. Calculation of the average number of all employees per month
The organization's work schedule is 5 days a week, 8 hours a day. There are 21 working days in April 2019. As of 04/01/2018 in the organization according to employment contracts employs 40 people, of whom:
- 36 people - full-time;
- two - external part-time;
- two, by agreement with the employer, work part-time (they worked 203 hours in April).
On April 19, one of the company’s employees went on maternity leave. On April 23, another employee was hired in her place.
The average number of employees for April 2019 is calculated as follows:
- 1. The number of full-time employees on the payroll is:
- for April 1 - 18 and April 23 - 30 (26 days) - 36 people;
- for April 19 - 22 (4 days) - 35 people.
- 2. The average number of fully employed workers for April will be 35.87 people:
- (26 days x 36 people + 4 days x 35 people) / 30 days) = (936 + 140)/30 = 35.87 people
- 3. The average number of part-time workers will be 1.21 people.
- 203 hours / (8 hours x 21 days) = 1.21.
- 4. The average number of all employees for April 2019, taking into account rounding, will be 37 people.
- 35, 87 + 1, 21=37.
- for January - 70 people;
- for February - 76 people;
- for March - 75 people;
- for April - 79 people;
- for May - 79 people;
- for June - 82 people;
- for July - 88 people;
- for August - 95 people;
- for September - 100 people;
- for October - 101 people;
- for November - 102 people;
- for December - 102 people.
The average number of employees of the organization for 2019, taking into account rounding, will be 87 people:
(70 people + 76 people + 75 people + 79 people + 79 people + 82 people + 88 people + 95 people + 100 people + 101 people + 102 people + 102 people) / 12 = 87.
Instructions for filling out the Average Number of Employees Form
The average number of employees as of the established date is determined by the taxpayer in accordance with the Procedure for filling out and submitting the federal state statistical observation form No. 1-T "Information on the number and wages of employees by type of activity", approved by Resolution of the Federal State Statistics Service dated October 9, 2006 No. 56.
Information on the average number of employees for the previous calendar year (hereinafter referred to as the Information) can be presented in electronic form (after formats are developed) in accordance with the “Procedure for submitting a tax return (calculation) and documents in electronic form” determined by the Ministry of Finance of the Russian Federation.
The information is filled in by the taxpayer, except for the section “To be filled out by a tax authority employee.”
When filling out the indicator in the line “Submitted to,” the full name of the tax authority to which the Information is submitted and the code of the tax authority are reflected.
When filling out the indicator on the line “Organization (individual entrepreneur)” - Information is filled out in accordance with the constituent documents, the full name of the organization is indicated (last name, first name, patronymic of the individual entrepreneur).
When filling out the indicator on the line “TIN/KPP”, the taxpayer identification number (TIN) and the reason for registration code (KPP) at the location of the organization are reflected.
When filling out the line “Average headcount as of,” the average number of employees of the organization (individual entrepreneur) is reflected as of January 1 of the current year, for the previous calendar year.
When filling out the Information, the full last name, first name, and patronymic of the head of the organization are indicated, as well as his signature, which is certified by the seal of the organization (if any), and the date of signing is indicated.
When filling out the Information by an individual entrepreneur, the signature of the individual entrepreneur is affixed and the date of signing is indicated.
When confirming the accuracy and completeness of the indicators specified in the Information, the taxpayer's representative reflects the full name of the organization or the surname, name and patronymic of the individual - the taxpayer's representative in accordance with the identification document.
When confirming the accuracy and completeness of the indicators specified in the Information, the organization representing the taxpayer puts the signature of the head of the authorized organization, which is certified by the seal of the organization (if any) and the date of signing is affixed.
When confirming the accuracy and completeness of the indicators specified in the Information, an individual - a representative of the taxpayer shall sign the individual and indicate the date of signing.
The name of the document confirming the authority of the representative is also indicated. In this case, a copy of the specified document is attached to the Information.
When filling out the indicators in the line “To be completed by a tax authority employee,” the following information is reflected: date of submission of the Information; number under which the Information is registered. All indicators in this section are filled out by a tax authority employee. The surname, name, and patronymic of the tax authority employee are reflected and his signature is affixed.
