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Declaration of average number of employees. Certificate of average number of employees - sample

Help about average number employees, forms according to KND 1110018 are submitted to the tax authority no later than January 20 of the current year. If the organization has just been created (or reorganized) - no later than the 20th day of the month following the month in which these changes occurred. Since 2014, individual entrepreneurs without hired workers have been exempt from submitting a Certificate of Average Number of Employees. The basis is Article 80 of the Tax Code.

The form presented on this page for filling out “Information on the average number of employees for the reporting period” will allow you to generate and print a document for submission to the tax office. You can calculate the average headcount using our website.

When you hover your cursor over a star, help information will appear.

Online completion of Information on the SSC for the previous calendar year

The amount is transferred using the ROBOKASSA payment system, which offers various options acceptance of payment. After payment 49 rub. You will be given the opportunity, within 24 hours, to repeatedly generate Information about the SSC for one organization (or individual entrepreneur), whose TIN you indicate.

INN legal entity or individual entrepreneur
Email

By clicking the “Generate” button, you thereby agree with and consent to the processing of personal data.

An example of calculating the average number of employees

Initially, we calculate the average number of employees by month. If you do not have a program installed that automatically calculates this value, proceed as follows: take a paper calendar and indicate the number of employees above each number (and on Saturday and Sunday, enter the same number that was on Friday). Take everyone into account - absentees, on administrative leave and sick people. If in your company (any organizational form) there are no employees, but only a director, then you must put “1”.

Then all the numbers are summed up, and the resulting number is divided by the number of days of the month. You will find out the average headcount for one month (no need to round it). This calculation of the average number of employees must be carried out for all months.

For the reporting period (usually a year), it is necessary to sum up the average number of employees for all months, then divide by the number of these months (if the reporting period is a year, then divide by 12). And only now the result must be rounded to a whole number.

The headcount calculation does not take into account employees civil contracts, women on maternity and child care leave, as well as external part-time workers. We use the above formula for calculating the average number of employees:

Example 1. An employee worked for the organization for 8 months.

(1 x 8 + 0 x 4) / 12 = 0.66. We round and get the value “1”.

Example 2. An individual entrepreneur had an employee working for 4 months a year.

(1 x 4 + 0 x 8) / 12 = 0.33. We round and get the value “0”.

(0 x 5 + 3 x 15 / 30 + 3 x 6 + 4 x 1) / 12 = 1.96. We round and get the value “2”.

According to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, every enterprise that has employees with whom employment contracts have been concluded is obliged to annually provide a report - information on the average number of employees, the form of which is approved by Order of the Federal Tax Service of Russia No. MM-3-25/174@ dated March 29, 2007. The form on the average number of employees (you can download the form on our website) has an established register for KND - 1110018.

Information on the average number of employees (the form can be downloaded below) is provided by the employer to the territorial Federal Tax Service at the place of registration of the legal entity or individual entrepreneur.

Average number of employees: form 2019 free download

When to take it

The annual deadline for submitting this form is no later than January 20 of the year following the reporting year. Average number of employees for 2017 - the form must be submitted to the tax office before January 22 (the due date has been moved to Monday, January 22, since January 20 and 21 are days off). Information on the average number of employees (form) 2019 must be submitted to the territorial Federal Tax Service by 01/21/2019 (the delivery date will also be postponed due to the fact that 01/20/2019 is Sunday).

The NSR report is submitted, among others, by reorganized institutions, as well as newly created organizations. The deadline for submitting reports for such enterprises is in accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation - until the 20th day of the month following:

month of making an entry about the created organization in the Unified State Register of Legal Entities;
month of reorganization of the institution.

Data on the financial resources must be calculated directly for the month of creation or reorganization of the institution.

Branches of foreign companies based in the Russian Federation are also required to submit this report to the Federal Tax Service.

Average number of employees, form 2019: features of filling out

The procedure and rules for drawing up the SCR form are presented in Letter of the Federal Tax Service of the Russian Federation No. CHD-6-25/353@ dated April 26, 2007.

The report on the average number of employees (you could download the 2019 form for free above) can be filled out either manually or in electronic form. If the employer submits information about the HSR completed in his own hand, then the information reflected in the report must be filled out in black ink neatly and legibly, and the entries must not go beyond the cells of the template.

The following information must be filled out in the reporting itself:

full name of the employer-taxpayer, TIN and KPP - for the organization; if the report on the financial status is provided by an individual entrepreneur, then he enters his full name. and TIN;
name of the territorial Federal Tax Service, its number and code value;
the date for which data on the financial assets are generated: if the organization provides annual reporting, then the date is 01.01 of the year following the reporting one; in the event that information on the SSR is provided by reorganized, newly created institutions, then the 1st day of the month following the period of reorganization or creation will be indicated;
directly the organization’s financial system as of the reporting date.

Download the form on the average number of employees in 2019: completed version

Responsibility for violations

Current legislation provides for administrative liability for violation of reporting deadlines or for failure to provide a report.

Based on paragraph 1 of Art. 126 of the Tax Code of the Russian Federation and Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, the employer faces penalties for failure to submit information about the SChR. In case of such a violation, the organization will pay a fine of 200 rubles, and the official - from 300 to 500 rubles.

Information on the average number of employees for 2016 must be submitted in January 2017. The reporting form was approved by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25/174@. The article contains information on the average number of employees for 2016: deadlines, form, sample.

Due date

Headcount information is the earliest report that organizations and individual entrepreneurs(including on the simplified tax system), submitted to the tax office based on the results of 2016, - no later than January 20, 2017.

Breaking news for accounting departments:. Read in the magazine

This is the requirement of paragraph 3 of Article 80 of the Tax Code of the Russian Federation. Moreover, organizations submit a report both if they have employees and if they do not, which is confirmed by representatives of the Russian Ministry of Finance in letter No. 03-02-07/1/4390 dated 02/04/2014. But individual entrepreneurs submit information about the average number of employees only if they hired personnel in the past year (Article 1 Federal Law dated July 23, 2013 No. 248-FZ).

That is Individual entrepreneurs without employees do not submit a report on the average number.

How to count

The average number of employees is determined on the basis of daily records of the number of employees on the payroll. The source of information about it is usually the forms approved by Decree of the State Statistics Committee of Russia dated January 5, 2004 No. 1.

The payroll number for each day must correspond to the working time sheet (forms and), on the basis of which it is determined who came and did not come to work. The indicator is specified based on orders for hiring (), transferring employees to another job (), granting leave (), and terminating an employment contract (). Information can be gleaned from a personal card (), payroll () and other documents on personnel records, working hours and settlements with personnel for wages. You can also familiarize yourself with the topic of calculating the cash limit sample.

You can calculate the average number of employees by following the approved Guidelines (hereinafter -). To determine the average headcount for the year, use the formula:

In cases where the company has been operating for less than a full year (for example, it was registered in the summer), this indicator must be calculated in a similar way. That is, the sum of the average headcount for all months must still be divided by 12 ().

In turn, to calculate the average number of employees per month, use the formula:

The average number of full-time employees is calculated as follows:

Average number of employees who worked full time		List number of employees for the 1st day of the month		List number of employees for the 2nd day of the month				List number of employees for the last day of the month		Number of calendar days of the month

So, the average number of employees is calculated based on the payroll number. At the same time, the payroll includes everyone who works under an employment contract and performs permanent, temporary or seasonal work.

The full list of persons included in the payroll is indicated in the Instructions. In particular, we must take into account those who are sick, on a business trip, have entered into an employment contract and work from home (homeworkers) or are hired for a probationary period.

Which employees are counted?

The payroll includes all employees with whom an employment contract has been concluded and who perform permanent, temporary or seasonal work, with the exception of external part-time workers.

The payroll also takes into account those absent from work (business travelers, sick people sent to study outside of work, those on vacation, absenteeism, etc.).

Categories of those who are not included in the payroll: external part-time workers, persons performing work under civil contracts, those who submitted a letter of resignation and stopped working without warning, lawyers.

When calculating the average headcount, the following are not taken into account:

women on maternity leave;

persons on leave in connection with the adoption of a newborn child from a maternity hospital, as well as on additional leave to care for a child;

students and applicants educational institutions employees on additional leave without pay.

Who's left out


	External part-timers
	Citizens performing work under civil contracts
	Owners of the organization itself who do not receive wages
	Employees on maternity leave or parental leave
	Those who enroll to study and are on leave without pay to take entrance exams
	Those who are transferred to work in other organizations, if their wages are not maintained, and are also sent to work abroad
	Persons sent by the company to study in educational institutions outside of work and receiving a scholarship at its expense
	Citizens who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the employer
	Persons with whom an apprenticeship agreement has been concluded with only stipends paid during the apprenticeship period
	Employees on unpaid study leave

To determine the average number of workers who worked part-time, you need to find out total quantity man-days worked by these workers. The indicator for each employee is calculated as follows:

The resulting number of man-days worked by the employee must be multiplied by the number of days worked in the month.

The standard length of the working day depends on the accepted number of working hours per week. This follows from paragraph 81.3 of the Guidelines. For convenience, we present the indicators in table. 2 below. For example, with a five-day work week with a total duration of 40 hours, man-hours should be divided by 8.

Length of working day in hours

Once the number of man-days has been determined, you can calculate the average number of part-time workers:

Calculation example

The company Eclair LLC was registered on October 15, 2016 and has applied a simplified taxation system since its inception. The organization has a 40-hour, five-day work week (the working day is 8 hours). The number of employees working under a full-time employment contract was:

In October and November 2016, Eclair LLC had no part-time employees. And on December 1, an assistant accountant was hired on short-time working hours. In December, he worked 4 hours for 23 days.

Based on the results of 2016, we will calculate the average number of employees of Eclair LLC as follows.

1. The monthly average number of full-time employees is equal to:

In October - 9.87 people. (18 people × 17 days: 31 days);

In November - 19.66 people. (18 people × 20 days + 23 people × 10 days) : 30 days;

In December - 23 people. (23 people × 31 days: 31 days).

2. The monthly average number of employees who have a part-time work schedule is equal to:

In December - 0.5 people. (4 person-hours × 23 days: 8 hours: 23 days).

3. The monthly average number of all employees is equal to:

In October – 9.87 people;

In November - 19.66 people;

In December - 23.5 people. (23 people + 0.5 people).

4. The average number of employees of the Eclair company for 2016 is 4.42 people. (9.87 people + 19.66 people + 23.5 people): 12.

How to report

Information is submitted in the form approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@. Recommendations on how to fill it out are given in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD-6-25/353@. The form itself consists of one sheet. At the top indicate the TIN of the organization or individual entrepreneur and the checkpoint of the organization. The line “Submitted in ____” is intended for the name and code of the inspection. Below is the full name of the organization in accordance with constituent documents or full name of the entrepreneur.

The average number is indicated in whole units. The fractional number is rounded by general rule: digits after the decimal point of 5 or more are rounded up to a whole number, and digits 1-4 are discarded. The form is signed by the head of the company, individual entrepreneur or representative, stamped and dated. In this case, the full name of the manager or representative is indicated.

The deadline for submitting information on the average number of employees for the previous calendar year, as we mentioned at the beginning of the article, is no later than January 20 of the current year. That is, the deadline for submitting information on employees for 2016 is January 20, 2017. These are the requirements of paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

Please note: if a company submits information about the average headcount late, the tax office may impose two fines at the same time. For organization - in the amount of 200 rubles. and for its manager - in the amount of 300 to 500 rubles. (clause 1 of article 126 of the Tax Code of the Russian Federation, clause 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation, letter of the Ministry of Finance of Russia dated 06/07/2011 No. 03-02-07/1-179).

An entrepreneur who is late to submit information on employees will pay 200 rubles. (clause 1 of article 126 of the Tax Code of the Russian Federation).

Filling example

A report on the average number of employees is one of the very first reports of a newly registered organization. And one of the first reports after the end of the reporting year. Let's look at who should take it and in what time frame.

Who submits the report on the average number of employees?

Information on the average headcount is provided by all organizations, regardless of the number of employees and form of ownership. This:

organizations that have entered into employment contracts;
individual entrepreneurs with employees;
organizations that do not have employees;
newly registered organizations.

The absence of employees does not exempt the organization from submitting a report; this is stated in one of the letters of the Ministry of Finance dated 02/04/2014.

Deadline for submitting a report on the average number of employees

Information on the average number of employees is submitted to the Federal Tax Service once a year, before January 20. This year the deadline is moved to the 22nd, since the 20th falls on Saturday. For newly created organizations, the report will need to be submitted for the first time no later than the 20th day of the month following the month of registration.

If the LLC was registered in November, then the report must be submitted before December 20. The presence or absence of employees also does not matter; the report must be submitted. Further, the report is submitted in the general manner after the end of the reporting year. That is, until January 22, 2018 for 2017.

To accurately prepare and submit a report on the average number of employees, use the “My Business” online service. The service automatically generates reports, checks them and sends them to electronic form. You will not need to personally visit the tax office, which will undoubtedly save not only time, but also nerves. In addition, the service will always remind you of the upcoming deadlines for submitting all necessary reports. You can get free access to the service using this link.

How to fill out a report on the average number of employees?

The report form remains the same KND 111018. It consists of one page.

The filling algorithm is quite simple. The upper fields are for the organization's TIN and KPP. Below is the full name of the tax authority where the form is being submitted, including the code. Next you need to write down the full name of the organization, for example - Society with limited liability"Organization". If the report is for 2017, then in the date field we indicate that the report is due on January 1, 2018.

For newly created organizations - on the 1st day of the month following the month of registration.

Below is the most important and only indicator of the report - the average headcount itself.

Sample report on the average number of employees

How to calculate the average number of employees?

As a general rule, the number of employees for each month of the year is added up and the resulting amount is divided by 12. If the year is not full, then the amount is also divided by 12.

More information about filling out the form can be found in Instructions N498.

If the form is signed by the manager himself, then the signature is placed in the field provided for his signature.

If a representative signs, then the field for his signature is located below. You will also need to indicate the number and date of the power of attorney or other document on the basis of which the representative can perform the functions of a manager.

Who should be included when calculating the average headcount?

Includes all employees with whom employment contracts have been concluded. If a person is on sick leave, on a business trip, vacation, or is absent from the workplace for another reason, but at the same time his place is retained, he must be included in the calculation.

Not included are individual entrepreneurs and individuals with whom civil agreements have been concluded, business owners who do not receive wages, employees hired under apprenticeship contracts, etc.

This list is not complete; detailed information can be found in the table below, as well as in Instructions N498.

Included in the roster:	Not included in the list:
those who actually showed up, including on idle days	external part-timers
those on business trips, if their salary is maintained	accepted by civil contracts-legal nature
those who did not show up due to illness (for the entire period of the certificate) disability or until retirement due to disability)	those who submitted a letter of resignation and ceased activities before the expiration of the warning period or without warning the administration
those on maternity leave, as well as child care leave	transferred to another organization if the salary at the main place is not maintained
who were on vacation (paid and at their own expense)	sent abroad
received a day of rest for going out on weekends or holidays (non-working days)	owners of organizations who do not receive salaries
who had a day off according to schedule or for overtime	individual entrepreneurs, because . they cannot enter into an employment contract with themselves
hired temporarily to replace absent employees	members of the cooperative who have not concluded employment contracts with their organization
did not appear due to execution state or public duties	aimed at off-the-job training, receiving a stipend at the expense of the employer
accepted on a part-time/weekly or part-time basis	accepted under a student agreement for professional tuition with scholarship
homeworkers	lawyers
accepted on probation	military personnel performing military service duties
employees with special titles	attracted under agreements with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment)
improving their qualifications or acquiring a new profession outside of production, if their salary remains the same
temporarily sent from other organizations if the salary is not maintained at the main workplace
students in practice if they are enrolled in jobs
on study leave, if the salary is retained partially or fully

New form "Information on the average number of employees for the previous calendar year" officially approved by the document Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 N MM-3-25/174@.

More information about the use of the KND form 1110018:

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