Information about the number of employees. Information on the average number of employees: sample filling, form. Name and code of the tax authority

26.05.2020

Call now: 8 800 222-18-27

Form of information on the average number of employees for 2019

At present, the form of information on the average number of employees is approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected]“On approval of the form of information on the average number of employees for the previous calendar year” (registered with the Ministry of Justice of the Russian Federation on April 24, 2007 No. 9320).

Form for reporting information on the average number of employees for 2018

This sample form of information on the average headcount is automatically filled in by the BukhSoft and Bukhsoft Online program.

Presentation format in in electronic format

Order of the Federal Tax Service of the Russian Federation dated July 10, 2007 No. MM-3-13 / [email protected] approved the format for submitting information on the average number of employees for the previous calendar year, in electronic form (based on xml) (Version 4.01) Part LXXXII.

The generated file can be submitted to the tax authorities using the reporting system via the Internet.

Reporting deadlines for 2019

Information on the average number of employees for the previous calendar year shall be submitted by organizations to the tax authority no later than January 20 of the current year. In 2020, January 20 falls on a Monday. Therefore, information on the average number of employees for 2019 must be submitted no later than this date.

In case of creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).

Calculation of the average headcount

Medium payroll is an important statistic.

This indicator is required to complete the following forms:

4-FSS;
Calculation of insurance premiums in the IFTS (the calculation procedure is determined by orders Federal Service state statistics);
Information on the average number of employees for the previous calendar year;
P-4 "Information on the number, wages and the movement of workers";
MP (micro) "Information on the main performance indicators of a micro-enterprise";
PM "Information on the main indicators of the activity of a small enterprise".

As you can see, the calculation procedure is determined by various legislative norms, but, in fact, the rule and algorithm for calculating the average headcount are the same for all the above forms.

The average headcount is also necessary to confirm the benefits and rights in the calculation of taxes by organizations that use the labor of people with disabilities.

The table shows taxes and tax systems, for the purpose of using benefits for which the calculation of the average headcount is required.

Tax	Grounds (Article NK)	Base
VAT	Sales (including transfer, execution, provision for own needs) of goods produced and sold by organizations are not subject to VAT taxation. authorized capital which consists entirely of contributions public organizations persons with disabilities, if the average number of persons with disabilities among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent	Signed 2 p. 3 art. 149 Tax Code of the Russian Federation
income tax	Expenses include expenses incurred by a taxpayer - an organization that uses the labor of disabled people, in the form of funds directed towards goals that ensure social protection persons with disabilities, if the persons with disabilities account for at least 50 percent of the total number of employees of such a taxpayer and the share of the costs of remuneration of the disabled in the costs of wages is at least 25 percent. When determining the total number of disabled people, the average number of employees does not include disabled people working part-time, work contracts and other civil law contracts	Signed 38 p. 1 art. 264 Tax Code of the Russian Federation
The right to apply the Simplified Taxation System	Organizations in which the share of participation of other organizations is more than 25 percent are not entitled to apply the simplified system of taxation. This restriction does not apply to organizations whose authorized capital consists entirely of contributions from public organizations of the disabled, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent	Signed 14 p. 3 art. 346.12 of the Tax Code of the Russian Federation
Organization property tax	Organizations are exempted from taxation by property tax, the authorized capital of which consists entirely of contributions from the indicated all-Russian public organizations of disabled people, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent	P. 3 Art. 381 Tax Code of the Russian Federation
Land tax	Organizations are exempt from land tax taxation, organizations whose authorized capital consists entirely of contributions from all-Russian public organizations of the disabled, if the average number of disabled people among their employees is at least 50 percent, and their share in the wage fund is at least 25 percent, in relation to land plots used by them for the production and (or) sale of goods (with the exception of excisable goods, mineral raw materials and other minerals	(Clause 5, Article 395 of the Tax Code of the Russian Federation)

Also, according to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, taxpayers whose average number of employees for the previous calendar year exceeds 100 people submit tax declarations (calculations) to the tax authority in accordance with established formats in electronic form.

Calculation of the average headcount

C / C for the month is calculated by the formula:

C / C number per month \u003d ∑C days. / To days, where

∑From days - sum of C/C employees for each calendar day of the month
By the day - number of calendar days of the month

C/C for the year is calculated by the formula:

C/C number for the year = (∑C/C month) / 12, where

∑C/C month - sum
C/C employees for all months of the reporting year

When calculating the average number of employees, it should be taken into account that the number of employees on the payroll for a weekend or holiday (non-working) day is taken equal to the number of employees on the payroll for the previous working day.

If there are two or more days off or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.
The calculation of the average number of employees is made on the basis of daily accounting of the payroll number of employees, which should be specified on the basis of orders for the admission, transfer of employees to another job and termination of the employment contract.
Some employees on the payroll are not included in the average headcount

These workers include:

workers studying in educational institutions and who were in additional leave without pay, as well as entering educational institutions who were on leave without pay to pass entrance exams, in accordance with the law Russian Federation;
external part-time workers and employees with whom a civil law contract has been concluded are also not taken into account when calculating the average headcount;
lawyers;
workers sent to work in another country;
people with whom a student agreement has been concluded, according to which they undergo vocational training, and they are paid a scholarship throughout the training;
owners of the enterprise who are not charged and paid wages;
employees who were sent to study at educational institutions with a break from work, while they receive a scholarship at the expense of the enterprises that sent them;
persons who applied for dismissal ceased to perform their duties before the expiration of the warning period or stopped working without warning the administration;
external part-timers;
military personnel;
women who are in maternity leave and persons who are on additional leave to care for a child.

Examples of calculating the average headcount

Example 1. Calculation of the average number of all employees per month
The work schedule of the organization is 5 days a week, 8 hours a day. April 2019 has 21 working days. As of 04/01/2018 in the organization for employment contracts employs 40 people, of which:

36 people - on a full-time basis;
two - external part-time;
two, by agreement with the employer, work on a part-time basis (worked 203 hours in April).

On April 19, one of the company's employees went on maternity leave. On April 23, another worker was hired to take her place.

The average number of employees for April 2019 is calculated as follows:

1. The list number of fully employed employees is:
for 1 - 18 and 23 - 30 April (26 days) - 36 people;
for April 19 - 22 (4 days) - 35 people.
2. The average number of fully employed employees for April will be 35.87 people:
(26 days x 36 people + 4 days x 35 people) / 30 days) = (936 + 140)/30 = 35, 87 people
3. The average number of part-time employees will be 1.21 people.
203 hours / (8 hours x 21 days) = 1.21.
4. The average number of all employees for April 2019, taking into account rounding, will be 37 people.
35, 87 + 1, 21=37.

for January - 70 people;
in February - 76 people;
for March - 75 people;
in April - 79 people;
for May - 79 people;
in June - 82 people;
in July - 88 people;
in August - 95 people;
for September - 100 people;
for October - 101 people;
for November - 102 people;
for December - 102 people.

The average number of employees of the organization for 2019, taking into account rounding, will be 87 people:
(70 people + 76 people + 75 people + 79 people + 79 people + 82 people + 88 people + 95 people + 100 people + 101 people + 102 people + 102 people) / 12 = 87.

Instructions for Completing the Form on the Average Number of Employees

The average number of employees as of the established date is determined by the taxpayer in accordance with the Procedure for filling out and submitting the form of the federal state statistical observation No. 1-T "Information on the number and wages of employees by type of activity", approved by the Decree of the Federal State Statistics Service of 09.10.2006 No. 56.

Information on the average number of employees for the previous calendar year (hereinafter referred to as the Information) may be submitted in electronic form (after the formats have been developed) in accordance with the "Procedure for submitting a tax return (calculation) and documents in electronic form", determined by the Ministry of Finance of the Russian Federation.

Information is filled in by the taxpayer, except for the section "To be filled in by an employee of the tax authority".

When filling in the indicator on the line "Submitted in" - the full name of the tax authority to which the Information is submitted, and the code of the tax authority are reflected.

When filling in the indicator on the line "Organization (individual entrepreneur)" - Information is filled in in accordance with the constituent documents, the full name of the organization (last name, first name, patronymic of the individual entrepreneur) is indicated.

When filling in the indicator on the line "TIN / KPP" - the taxpayer identification number (TIN) and the code of the reason for registration (KPP) at the location of the organization are reflected.

When filling in the line "Average headcount as of" the average headcount of employees of the organization (individual entrepreneur) as of January 1 of the current year, for the previous calendar year is reflected.

When filling out the Information, the surname, name, patronymic of the head of the organization are put in full, as well as his signature, which is certified by the seal of the organization (if any), and the date of signing is affixed.

When filling out the Information by an individual entrepreneur, the signature of the individual entrepreneur is put and the date of signing is affixed.

When confirming the reliability and completeness of the indicators specified in the Information, the taxpayer's representative shall reflect the full name of the organization or the last name, first name and patronymic of the individual - the taxpayer's representative in accordance with the identity document.

When confirming the reliability and completeness of the indicators indicated in the Information, the organization - representative of the taxpayer, puts the signature of the head of the authorized organization, which is certified by the seal of the organization (if any) and the date of signing is affixed.

When confirming the reliability and completeness of the indicators specified in the Information, an individual - a representative of the taxpayer, puts the signature of the individual and the date of signing.

The name of the document confirming the authority of the representative is also indicated. At the same time, a copy of the specified document is attached to the Information.

When filling in the indicators of the line "To be filled in by an employee of the tax authority", the following information is reflected: the date of submission of the Information; number under which the Information is registered. All indicators in this section are filled in by an employee of the tax authority. The surname, name, patronymic of the employee of the tax authority are reflected and his signature is put.

The form of the report "Information on the average number of employees" for 2020 remained the same. It was approved back in 2007 (Appendix to the Order of the Federal Tax Service of the Russian Federation of March 29, 2007 No. MM-3-25 /) and remains unchanged to this day. The average number of employees for 2020 (the form can be downloaded in our article) for the outgoing year will be submitted in the form of KND 1110018.

Required fields

The average number of employees (form 2020) consists of one sheet. Even a novice accountant can fill it out. Subject to disclosure:

Company name;
TIN, checkpoint of the organization;
name of the IFTS of the recipient and its code;
indicator of the average number of employees (in whole units);
FULL NAME. the manager who signed the report;
date of information generation.

Who is required to submit

The current legislation states that information on the average number of employees, the form of which is approved by Order of the Federal Tax Service of the Russian Federation of March 29, 2007 No. MM-3-25 /, must be submitted:

without exception, all organizations that have been active in reporting year(even if there were no employees) - until January 20;
organizations registered in the current year - the deadline is before the 20th day of the month following the registration;
individual entrepreneurs(if they had employees).

Who is exempt from providing

The average number of employees (form 2020) of the year is not subject to submission by individual entrepreneurs who did not hire people, as well as individual entrepreneurs who are registered in the current year. Only they can not submit data on the number.

Where and how is the information submitted?

It is necessary to provide a report to the interdistrict inspection of the Federal tax service at the place of registration. The form on the average number of employees (you can download the form below) must be sent to the Federal Tax Service in both paper and electronic form. What determines the choice - paper or electronics? If the number of employees is more than 100 people, then we exclude the paper version - only in electronic form. The average number of employees - form 2020 can be downloaded for free in this article.

What to include in information about the average number of employees (form 2020)

The most difficult thing in the report is the calculation of the number itself. The procedure is determined by the Order of Rosstat No. 772 dated November 22, 2017. The number includes employees who are employed under employment contracts. Data must be taken from personnel records: first, calculate the employees present for each day during each month, divide the amount for each month by the number of calendar days in the month, and then summarize the data by month and divide by 12. The calculated average number of employees (form 2020) is entered in the document.

For businesses with low employee turnover, this will not be difficult, but in large companies, counting software is indispensable. The population indicator is rounded to an integer according to the rules of arithmetic rounding.

Filled out form on the average number of employees 2020 (sample)

What threatens for failure to provide

Violation of the deadlines for submitting information will cost 200 rubles (). In the name of the head, the tax authorities can issue an administrative fine, the amount of which will be from 300 to 500 rubles (). It is not difficult to submit information on the average number of employees on time (the form is presented above), the report as a whole is quite simple and getting a fine for it, albeit a small one, is still not very pleasant.

The report on the average number of employees is a document that is submitted by all individual entrepreneurs and organizations with employees. Reporting is awaited by the Federal Tax Service, and a fine is provided for its late submission.

The report form is called "Form KND 1110018". It was established by order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25 / [email protected]

All Russian employers and individual entrepreneurs who hired employees last year are required to fill out a form and send it to the territorial body of the Federal Tax Service (clause 3, article 80 of the Tax Code of the Russian Federation). This does not happen at any convenient time, but at a specially set deadline for submitting a report on the average headcount in 2020 - until January 20. If the individual entrepreneur did not involve employees in the reporting year, such information is not submitted. Moreover, this personnel document are required to pass all new organizations that have registered in the current year. For them, the deadline for submitting the form is the 20th day of the month following the month of state registration of the legal entity. End of activity and deregistration is also marked by this report. When a business is liquidated, it is handed over on the day of the actual deregistration with the tax authorities.

What does the report form look like?

By itself, the reporting form KND 1110018 has a fairly simple form. Its form consists of only one page, and the only figure that the taxpayer is required to indicate is the number of employees as of 01/01/2019.

The main difficulty lies precisely in the calculation of this figure. How to do this and what formulas to use is described in the material “Sample calculation of the average number of employees” on the site.

The completed report form on the average headcount for 2020 looks like this:

From it it can be seen that the following must be indicated:

TIN of the entrepreneur or KPP of the organization;
FULL NAME. entrepreneur or legal entity name;
the name of the IFTS and the code to which the report is sent;
data on the average number;
date of data relevance;
Date of preparation.

After filling out the form, the head of the organization or individual entrepreneur certifies with a signature. They submit a document at the place of residence and registration of an individual entrepreneur or at the place of registration of a legal entity. Data on employees of separate divisions of the organization are provided in one form for the entire legal entity.

Hand over the letter in person, by mail, through a legal representative (if the report is submitted in paper form). Certified electronically electronic signature sender.

An example of calculating the average number of employees of IP

The indicator is calculated in two stages:

For each calendar month.
For the year as a whole.

On the example of IP, the calculation is as follows.

In January 2020, the IP had 6 employees. 4 of them worked 20 working days in accordance with the standard. One employee was on vacation, so he only worked 12 days, and one employee was sick and only worked 3 days.

The average number of IP employees for January 2020 is:

(4 x 20) + (1 x 12) + (1 x 3) = 95 / 22 = 4.31.

The result for each month is not rounded.

To determine the annual figure, you must sum the average number of employees for each month and divide by 12. The final total is rounded to a whole number according to the usual rule: values less than 0.5 are discarded, values from 0.5 or more are taken as one.

4.31 + 5 + 4.35 + 5.2 + 4.13 + 4.0 + 5.0 + 6.0 + 4.25 + 4.45 + 5.2 + 3.8 = 55.69 / 12 = 4.64 = 5 people.

Thus, our entrepreneur has an average annual headcount of 5 employees. This is the information on the average number of employees for 2020, which should be indicated in the report.

Responsibility for failure

Do not forget that for late reporting, the Federal Tax Service will punish the organization or individual entrepreneur with a fine of 200 rubles. In addition, a separate fine in the amount of 300 to 500 rubles is due to the head. If there is no reporting data, tax inspectors will exclude the organization or individual entrepreneur from small businesses, which means the loss of various benefits and preferences that this status provides.

Every year, until January 20, each organization, with the exception of individual entrepreneurs who do not have labor relations With individuals, must submit a special report to the supervisory authority - the KND form 1110018 - “Information on the average number of employees”. Let's see how to fill it out.

Who and when submits a report on the average headcount to the tax

This type of report is not a declaration, however, in case of failure to provide a form or in case of violation of the deadlines for submission, penalties in the amount of 200 rubles are imposed on the company and the person responsible for compiling the form. and 300-500 rubles. respectively.

You can download the report form on the official website of the Federal Tax Service, when visiting the tax office, or use a special software for the preparation of an electronic version of the report.

As we have already noted, almost all organizations are required to submit this type of report to the IFTS. The exception is individual entrepreneurs who do not have employees.

Despite numerous disputes, newly created and reorganized firms are also required to submit a report on the average headcount at their place of registration. Moreover, the reporting deadline for them is different - until the 20th day of the next month from the moment the entry is made in the Unified State Register of Legal Entities. The data is provided monthly.

Get 267 1C video lessons for free:

For example, a company was registered on March 18 of the current year, which means that information must be provided before April 20. If the company has no employees, however, there is a founder, then information is also submitted to the tax office, but the founder is not counted as an employee of the average payroll.

The procedure for filling out the form KND 1110018

This form is considered one of the simplest and most understandable. It doesn't take much time or knowledge to complete. At the same time, questions from the responsible person sometimes arise. So, the form should contain the following data:

company details: KPP, TIN, full name, for individual entrepreneurs - full name;
details of the tax authority: code and name;
date of the report;
average number of employees of the company:

After the report is completed, it must be printed and certified by the signature of the head. If there is a seal, its imprint is placed at the bottom of the form. If the report is signed by an authorized person, a power of attorney is attached to the form.

Calculations of the average headcount are carried out in accordance with existing recommendations and according to a specially defined formula. In general, the average number of employees of an organization is an average indicator of the number of officially employed employees on a payroll for a certain period of time.

There are disputes as to whether it is necessary to submit a report if there are no employees in the state of the enterprise and the salary has not been accrued. According to the instructions, a zero report is mandatory for submission, but when filling out in the section of the average headcount, the designation “0” is indicated or a dash is put.

The report can be submitted in several ways:

As we have already noted, the form can be downloaded from the official portal of the Federal Tax Service in excel form, and can be filled out using a specialized program: Taxpayer or 1C Accounting.

In each case, it is provided for the receipt of a paper carrier, which is subsequently submitted to the Federal Tax Service at the place of registration of the enterprise in two copies. On one report, the inspector puts a stamp in case of acceptance of the form and passes it to the responsible person, and keeps the second one for himself.

This method of reporting is intended for companies with less than 100 employees. If the average composition exceeded this indicator, then the report must be submitted in electronic form.

Since the form is not a declaration, in case of non-submission, the tax authority does not have the right to seize the current account, however, it has the right to apply penalties.

Information on the average number of employees for the previous calendar year, in the form of KND 1110018, is annually submitted by organizations and entrepreneurs with employees.

Who is required to submit information about the SSC

According to paragraph 3 of Article. 80 tax code RF, information on the average headcount (SCH) must be submitted by all organizations and individual entrepreneurs with employees.

If the number of employees for the report exceeds 100 people, the information must be submitted to electronic form. For up to 100 people, you can choose between electronic and paper reporting.

If there are no employees in the organization, information is also submitted, 0 people are indicated as the SSC.

Separate submission of information on separate subdivisions is not required. Employees separate subdivision taken into account when calculating the average for the entire organization.

When information is given

The deadline for submission is January 20 of the year following the reporting period. The deadline for submitting information for 2019 is January 20, 2020.

For organizations established during the year, information must be submitted no later than the 20th day of the month following the month of creation. The same rule applies to reorganized legal entities.

Liability for failure to submit

For failure to provide information about the average number of employees, the fine is 200 rubles.

How to calculate the average headcount

The average headcount (ASCh) includes only employees with the main place of work. External part-time workers and employees under contracts are not taken into account in the calculation. Internal part-time workers are counted as one person.

When calculating for a year, quarter and other period of more than a month, it is calculated on the basis of the average number for each month. To calculate the monthly FAV, you need to add the FAV of full-time employees and average population underemployed workers. The part-time employees are only those who work part-time by agreement. Those who are legally entitled to part-time work should be counted as full-time employees.

AMS for the month is calculated on the basis of the payroll for each calendar day of the month for full-time employees. Calculation example, payroll from June 1 to June 21 - 50 people, and from June 22 to June 30 - 51 people. In this case, for June - 50.3 ((50 people x 21 days + 51 people x 9 days) / 30 days). Taking into account rounding - 50 people.

The calculation of the payroll includes all full-time employees who are registered with the organization on a particular day. It does not matter if the person worked that day, was on vacation or sick leave. Not counted are only employees on maternity leave, unpaid study holidays and unemployed on parental leave. If an employee works part-time working time, on parental leave, it is included in the calculation.

The headcount on weekends and holidays is equal to the headcount for the previous working day.

Information about the number of working hours in a month is contained in production calendar. Working days include working days that fall on vacation and sick leave. For each such day, the same number of hours are taken into account as the employee worked on the last day before vacation or sick leave.

A sample of filling in information about the average number.