How to calculate the average number of employees of an organization
The average number of 2012 is neededto count the number of employees with the subsequent obligation to submit reports in electronic or paper form and to obtain or confirm the right to apply SPE, UTII or USN in 2013. These data are submitted to the tax authority no later than January 20 of each year in the form of statistical reporting "Information on the average number of employees for the previous calendar year" on the CPV 1110018. For failure to provide information within the time period established by law, a fine of 200 r
To the question: "How to calculate the average number of employees?" - The decision of Rosstat of April 18, 2007, No. 34, as amended on October 3, 2008, will help to answer. It is here that the facilitating formula for identifying the necessary data is given. So, the average number of employees is the result of dividing the counted number of employees for the required period by the amount of calendar days. Data should be obtained for each day of the year and divided by 365 or 366 days depending on the days of the year, not including the following employees:
- external part-time workers;
- workers in the GPA;
- employees summoned for military service;
- seconded employees;
- women who are on maternity leave.
Those who work part-time work must be accounted for according to the hours worked. If the owners of the organization do not receive wages, they will not be taken into account
How to calculate the average number of employeesworkers on documents? To do this, you need to take a time sheet, work contracts, orders for transfer to another position, orders for business trips and orders for vacation. Identify the total amount minus the above categories of employees and divide by the amount of calendar days of the year or month.
Many PIs without hired workers are askedan ambiguous question about how to calculate the average number of people by him. There is no exact answer to this question. Someone says that you need to write 1, someone - 0. But there is one nuance: most forms with the index 0 do not pass the test on the server IFTS, so it is better to determine the number of employees equal to 1. In the future there will be fewer claims from the IFNS and There will be no imposition of a fine due to late submission of the reporting form.
Some organizations prefer to consideremployees monthly, so as not to review a large stack of documents at the end of the year. It is necessary to determine the list size and divide by the number of calendar days of each month. At the end of the year, the received days are simply summed up, the report form is filled in. In this calculation approach there is a plus. If the organization is liquidated within a calendar year, it will be easier to obtain data for reporting by the number of employees. And how to calculate the average number of IP? Note that they are not required to hand over this form to the tax authority upon liquidation. As you can see, all ingenious is really simple.
