Information on the average number is present in many reporting forms and significantly affects the duties and rights of taxpayers. The average number - the value determined for statistical accounting and taxation. The form of filing tax returns (in electronic form or on paper) depends on the obtained value of the average number.
You will need
- - calculator
- - time sheet
Instruction manual
1
Based on the timesheet, calculate the number of full-time payroll employees for each calendar month. It should take into account weekends, holidays and non-working days. The obtained indices of the payroll number must be summed up, and then divided by the number of days in a month. The list headcount does not include: external part-time workers, employees, employees who performed work under contracts.
2
Then determine the average number of man-days divided by the amount of working days according to the schedule. It should be noted that persons transferred to part-time by order of the management or who have not reached the age of 18, as well as persons with disabilities, are counted as full units.
3
Sum the estimated payroll for full-time and part-time workers. Thus, you will get the average number of all employees.
4
Divide the total average number of employees for the reporting quarter by the number of calendar months in the corresponding tax period. This will be the desired average number of employees of the organization for a given reporting period. The obtained indicator gives the right to apply benefits for the payment of certain taxes, such as VAT, income tax, property tax of organizations, insurance contributions of the Social Insurance Fund. The importance of the indicator is reflected in Russian statistics as a whole throughout the country, as well as for individual territorial entities, as well as for various enterprises.
note
The penalty for late submission of a declaration is 200 rubles.
Helpful advice
Submit information on the average number of employees of the enterprise to the tax authority at the place of registration no later than January 20th of the year following the reporting year.
