How to calculate the average number of employees:

examples. Order, features of calculation and

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In organizations, the maincomposition, persons arranged under contracts of a civil-law nature, part-
time employees. During the submission of statistical reports, the accountant must calculate the
average number of employees of the enterprise (SRC) and separately display all categories of
employed persons. More details on how to do this, read on.

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Why this is necessary

The average number of employees is calculated in situations where it is necessary to determine:

Does the enterprise have the right to On a simplified taxation system there are firms
"simplified" whose SRFs are no more than 100 people.

Should the organization switch to a general If during the reporting period the SRF exceeded
taxation regime 100 people, the enterprise does not have the
right to use "simplified"

Unified tax payable The amount of tax is calculated by multiplying

the base return on the MFN and the coefficients

How to fill out Form No. P-4 Section 2 of the form specifies SRCH

Does the enterprise relate to small business One indicator is the number of workers
entities

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Do not confuse this indicator with the average number of people. It is calculated:

 when filling in the annual statistical form;

 when submitting tax returns;
 in cases when an enterprise is exempt from paying UST from the amount of not more than
one hundred thousand rubles during the current period;
 when applying special tax rates by organizations that carry out activities in the IT field;
 when calculating the share of profit of isolated units, individual representative offices;
 when clarifying the right to use USN;
 in case of exemption from property tax;
 when filling out Form No. 4 "FSS Statement";
 when completing the report on voluntary contributions of certain categories of policyholders.
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External part-time workers
How to calculate the average number of employees,who work part-time? There are two methods:
direct and simplified calculation. Within the first, the total number of days of work is determined, by
dividing the number of hours in a month by the duration of a day. The last indicator depends on the
duration of the week. MTS for a month is a quotient from the ratio of the number of days worked and
the number of employed persons.

When using the simplified calculation schemeThe working time of part-time workers is divided by the
duration of the day. Then the resulting value is multiplied by the number of days in a month. The final
result is divided by the number of days of work in the period.

Juveniles, disabled persons І and ІІ gr. They do not apply to part-time workers, since they have an
incomplete day of work for them. The number of such employed persons is taken into account in the
basic composition. Calculation of the average number of employees, examples of which will be
presented below, does not include the time of vacations, downtime, illness, participation in strikes,
including through the fault of others.

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Ivanov worked in the organization for 20 days to 4hour, Petrov - 18 days for 5 hours, Sidorov - 21
days for 4.5 hours. In the reporting period there were 20 working days. The average number of
temporary employees is:

 direct account: [(20 x 4 + 18 x 5 + 21 x 4.5): 8]: 20 = 1.65 people;

 simplified scheme: (4: 8) x 20 + (5: 8) x 18 + (4.5: 8) x 21 = 1.65 people.
Example 1
In the company there are 4 external part-time workers. Data on employed persons are presented in
the table below. The working day lasts 8 hours. In January, 17 days were worked out. We calculate
how many part-time workers work in an organization using a simplified methodology.

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Employee Incomplete time per day, Number of days worked in

person / hour the period
Ivanova N.L. 4 17

Petrova D.Yu. 8 8

Sidorova RO 3 17

Alekhina N.D. 2,5 17

 Ivanova: 4: 8 = 0.5 people;

 Petrov: 8: 8 = 1 person;
 Sidorova: 3: 8 = 0.38 people;
  Alekhina N.D .: 2.5: 8 = 0.31 people.
Define the number of worked man-days:

 0.5 x 17 + 1 x 8 + 0.38 x 17 + 0.31 x 17 = 28.23.

How to calculate the average number of workers, working part-time? This is done as follows:

 28.23: 17 = 1.66 people.

Persons working under civil law contracts

Procedure for calculating the average number of employeesthe same as in the previous example.
Such employees are counted as whole units. The SRF is determined by adding similar indicators for
all periods and dividing the amount by the number of months. The calculation excludes:

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 IP without a legal entity;

 employees with whom the organization has no contracts;
 persons with whom agreements on the transfer of property rights have been concluded.
On non-working days, the value of the indicator for the previous day is applied.

Example 2
We supplement the conditions of the previous problem. In January 2015, the enterprise concluded a
contract with three employees:

 From 09.01 to 26.01 - with Starny II.

 From 10.01 to 28.02 - with Alekseev NR
 From 12.01 to 31.03 - with Ilyushechkin R.O.

date SRCH, people

From January 1 to 0
January 8 - non-
working days

09.01 1

10.01 2

11.01 2

12.01 3

13.01. 28.01.01 by 3

29.01-31.01 2 each

TOTAL 62
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How to calculate the average number of employees?

In January, 31 c. In total, 62 contract workers were employed in the organization. SRC is: 62: 31 = 2
people.

Example 3
The organization concluded civil law contracts in October 2014 with three employees for the periods:

 from 02 to 15 October;
 from 09 to 20 October;
 from the 17th to the 29th of October.
In the month of 31 c. How to calculate the average number of employees for the reporting month?

 01.1: 0 work.
 02.10-08.10: 1 x 7 = 7 work. (at weekends, the value of the indicator for the previous working
day, i.e., 1) is applied.
 09.10-15.10: 2 x 7 = 14 workdays.
 16.10: 1 work.
 17.10-21.10: 2 x 5 = 10 workdays.
 22.10-29.10: 8 work.
TOTAL: 7 + 14 + 1 + 10 + 8 = 40 workdays.

How to calculate the average number of employees? It is necessary to divide the average number of
employed persons by the number of days in a month: 40: 31 = 1.29 people.

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Accuracy of calculations
In the process of calculation,when some data has fractional values. In order not to distort the results
of reporting, it is better not to round them. Exceptions are cases where the results obtained in further
calculations will not participate. For example, in cases where accountants simply need to know the
average number of employed persons.

Calculation of number of workers

Data on the average number of employeesare used by statistical bodies to display the number of
employed persons by territories and spheres of the economy. The data of legal entities and their
units are collected according to a uniform methodology. The reporting separately identifies the
average number of employed employees, the number of part-time workers and persons working
under contracts.

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The general formula has the following form:

 Average number of workers = average number of employees + average number of part-time

workers + average number of people working under civil law acts.
Example 4
We complete the conditions of Problem 2. Let us assume that the average number of employed
persons was 52.3 in January 2015. How to calculate the average number of employees per month?
Using the above formula. The number of part-time workers was calculated in Example 1, and the
number of persons working under contracts is in Example 2.

 CPR = 52.3 + 1.66 + 2 = 55.96 people.

How to calculate the average number of employees forquarter, half year, year? In a similar way. It is
necessary to summarize the data for each month of the period under consideration, and then divide
the result by their number.

Alternative methods
How to calculate the average number of employees foryear? Summarize the indicator data for the
calendar months, and then divide the obtained value by 12. This method provides clear figures, but
requires a laborious process. During the counting process, the entire time sheet is analyzed.

The average number of employees of the organization for the year was 250 people. In addition, the
company has issued:

 Two external part-time workers at 0.5 rates, which worked for 7 full months.
 Another part-time employee worked all year on a part-time basis.
 3 people worked part-time for 5 months at 0.5 rates.
 Under contracts, 10 people were employed for the period from February to September, 5
people - from April to December; 7 people - from June to November. All worked out full
months.
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 MF = 250 + (2 x 0.5 x 7 + 1 x 0.5 x 12 + 3 x 0.5 x 6): 12 + (10 x 8 + 5 x 9 + 7 x 6): 12 = 265,

7 or 266 people.
Thus, in the organization in the calculation for the year worked 1.8 people. part-time and 13.9
people. - under contracts.

In practice, other methods of calculation are used. If data are available at the beginning and end of
the period, then the FH is calculated as the arithmetic mean.

Example
Data on the number of employees are known:
  at the beginning of the year - 280 people;
 on 01.04 - 296;
 as of 01.06 - 288;
 as of 01.10 - 308;
 as of 31.12 - 284 people.
Define the annual average for the year:

 [280: 2 + 296 + 288 +308 284: 2]: (5 - 1) = 294 people.

If the data are known only for January and December, the SRF would be calculated as the arithmetic
mean:

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 SRF = (280 + 284): 2 = 282 people.

Both results give approximate figures, but are often used in practice.

Average number of employees (HR)

This indicator includes employees who performed temporary and permanent work, which one or
more days received wages. The calculation is made of persons who appear to work and are absent:

 in connection with a business trip;

 due to illness;
 in connection with the fulfillment of state obligations;
 aimed at raising the level of professional skill in educational institutions;
 students, graduate students, for whom wages remain;
 who were in the main, leave to care for the child, "at their own expense";
 because of strikes, provided that if the employee did not participate in them.

Employees who hold more than one bet orDesigned as part-time workers, in the calculation of the
average index is taken into account as whole units. The data is taken from the time sheet. The
monthly indicator is determined by adding data for calendar days. The value of the coefficient on
holidays and weekends is taken equal to the indicator for the previous working day.

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Average number of employees for the year = (HRSJ Jan. + HRS Feb. + ... HR Dec): 12.

The indicator for the month is calculated similarlyway: the number of employees for each calendar
day is divided by the number of days worked. If the calculated value is fractional, then the report
indicates the EOR with rounding. Data in the tax for the previous year are submitted until January 20
of the current year. There is a more convenient calculation technique. First, the number of full-time
workers is determined, and then those who work for several hours. The sum of these two indicators
is calculated separately for each month, quarter and year.

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Calculation excludes:

 external part-time workers;

 persons who signed a contract for vocational training with the payment of scholarships;
 owners of the organization who did not receive a salary;
 lawyers;
 Employees who are on maternity leave;
 staff-students who were in extra, leave without pay;
 persons who work under contracts;
 employees who are sent to work in another country;
 persons who have written a letter of resignation and work out the remaining time.
Algorithm
Workers who are busy part-time,are accounted for directly in proportion to the time worked, but are
displayed as whole units in the report. If the organization employs two employees the same number
of days for 4 hours, they are counted as a whole unit with a full working day. This situation is rare.
Usually in large enterprises, the number of hours worked and days does not match. In such
situations, a different formula is used:

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Average number of persons = number of hours worked per hour. in the period: duration of the day:
the number of calendar days.

The duration of the day is calculated on the basis of the working week. If the schedule provides 40
hours of work per week, then the duration of the day is 8 hours, etc.

Example 5
Listed number of employed persons forthe enterprise from June 1 to June 15 was 100 people, and in
the second half of the month - 150 people. During the period under review, two employees were on
maternity leave. By the rules, they are excluded from the calculation. All the other employees were
taken for a full day.

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 15 days х 98 people. 148 people. x 15 days. = 3690 people.

 HRS: 3690: 31 = 119,032, or 119 people.

Activities
How to calculate the average annualnumber of employees for the P-4 form? This report displays
data for organizational units and activities. Employees engaged in the overhaul of equipment that is
carried out by own forces are not allocated to a separate group, but are accounted for by type of
activity. Also in the report it is not necessary to display separately auxiliary types of work: employees
of management divisions, administration, accounts department, security service, supply and
communication departments. They are considered as employees of the main staff.