To calculate taxes, each entrepreneur and organization must know the average number of its employees. This indicator is indicated when submitting reports to the Social Insurance Fund. It is needed in order to use the regressive scale to calculate the contributions of the Pension Fund. This indicator indicates whether the company can qualify for a simplified form of taxation. The calculation of the average number of employees is carried out for a certain period: six months, a quarter or a month.
Instruction manual
1
Calculate the payroll number of employees for a specific date. The list of employees for each calendar day consists of all employees working under an employment contract. All employees who went to work and are absent due to a business trip, sick leave, vacation, etc. are summarized. From the payroll number are deducted those who work part-time from other enterprises, under a civil law contract, sent to work in another company, being trained for advanced training.
2
Calculate the average number of employees per month. All women on maternity leave this month are excluded from the calculation. To obtain the average headcount for a month, it is necessary to summarize the headcount of employees for each day of the month and divide by the number of days in the month. The resulting amount is rounded up. If at the enterprise some employees work part-time under an employment contract, then in the average number they are calculated in proportion to the hours worked.
3
Calculate the number of person-days that this group of employees worked. Sum all man-hours worked, divide them by the value of the full working day, and multiply by the number of working days. The average number of part-time workers per month will be equal to the number of person-days divided by the number of calendar days in a month. The total average number of employees will be equal to the sum of the number of employees with full time and part time.
4
Calculate the average number of employees for a given period. For the average number of employees for a year, it is necessary to summarize the average number for each month of the year and divide by 12. For the average number for a quarter, the average number for each month of the quarter is summed up and divided by 3. The average number for other time periods is calculated similarly.
