We provide information on the average number of employees. Information on the average number of employees: sample filling, form Average number of employees form according to KND 1110018

One of the important indicators by which regulatory authorities evaluate the activities of companies and individual entrepreneurs is the average number of employees. In this material we will answer the main questions: who is obliged to submit such information and where? How to correctly calculate the average number of employees? Where can I get a sample form?

A certificate of the average number of employees is issued in the form KND 1110018. You can download this document and a sample of how to fill it out at the bottom of the page.

Who submits data on the average number of employees

All entrepreneurs are required to submit information on the average number of employees to the tax office (at the place of registration of the enterprise or organization). It doesn’t matter whether we are talking about an individual entrepreneur or an LLC, another form of organizing production activities. This requirement is stated in paragraph 7 of Article 5 of Law No. 268 of December 30, 2006.

Since 2007, even entrepreneurs who do not have employees have had to submit such data. It’s just that in this case, when preparing the appropriate reporting, they entered the number “zero” in the required column. Since 2014, for individual entrepreneurs without employees, the report on the average headcount has been cancelled.

How to calculate the average number of employees per month?

These calculations are made for the year, quarter, but to obtain these results you will definitely need to know the formula for the average number of employees per month.

To obtain the required data, that is, the average number of employees per month, you need to add up the number of employees employed on each calendar day of the month, and then divide this amount by the number of calendar days in this month.

When we talk about calendar days, we take into account both holidays and weekends. It is simply conventionally considered that on these days the number of employees is equal to the number of employees who worked at the enterprise on the last working day before. The number of employees must also include those colleagues who are on leave or vacation on the billing days, are on sick leave, or have been sent on a business trip.

Calculations for the quarter, year and rounding of figures

Knowing the average number of employees per month, it is very simple to calculate it for the quarter: add up the data for three months and divide the result by three.

Similarly, we calculate the average value for the year. The same as we were taught at school: we need to find the sum of values for all 12 months (from January to December inclusive) and divide the found figure by 12.

We don’t always end up with “round” results. But the law provides for their rounding. How to calculate the average number of employees taking into account this nuance? Also, remembering the rules that were explained to us in mathematics lessons at school. They are universal and work in this case too. Rounding is required at least so that the tax reports do not include ridiculous and frightening figures of one and a half cooks or, say, 2.7 shoe repair specialists.

So the principle is simple:

when the number after the decimal point is 4 or less, we simply remove the decimal places. Let's say 2.3 rounded to 2.
If the decimal point is followed by the number 5 or a greater value, add one to the whole number. For example, 3.7 is rounded to 4.

Some features of calculating the average number of employees

Download the 2019 average number of employees form on our website, review it, and practice filling out the form. Then there will be no difficulties when preparing the document for tax purposes.

Order of the Federal Tax Service dated March 29, 2007 No. MM-3-25 / 174 “On approval of the form of Information on the average number of employees for the previous calendar year” is the main document regulating the document flow in this area. This Order approved the form for submitting information: KND 1110018. More detailed recommendations for filling it out can be found in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD-6-25 / 353.

The calculations can be made by the entrepreneur himself, or by the company’s accountant. Data on the average number of employees for the 2018 calendar year must be submitted to the tax authority by January 20, 2019. They will include information for the period from January 1 to December 31, 2018.

Every month, as a rule, the number of employees who work full time is calculated first. Then they count their part-time colleagues. And they add up the results for the month, then for the year. According to the rule already described above, the average figure for the year is calculated.

When calculating the average payroll number, you must be guided by the Rosstat Instructions given in Order No. 772 dated November 22, 2017. According to this document, the payroll includes those hired under an employment contract, including the founders of the company if they receive a salary.

Who is not included in the average headcount?

lawyers;
external part-time workers;
military personnel;
employees sent to work in another country;
everyone with whom a vocational training agreement has been concluded, providing for the payment of a stipend during the apprenticeship period;
employees studying in educational institutions and on additional leave without pay, as well as those entering educational institutions and on leave to take entrance exams without pay;
owners of an enterprise/organization who do not receive a salary;
everyone who performs work on the basis of civil contracts;
employees who submitted a letter of resignation, but completed work before the notice period expired, or stopped work without warning the administration;
women who went on maternity leave, as well as persons on additional child care leave (except for those working part-time or at home, while retaining the right to receive state social insurance benefits (clause 79.1 came into force from 01.01 .2018 by Order of Rosstat dated November 22, 2017 No. 772));
individual entrepreneurs.

External part-time and part-time workers

There is a category of employees who are considered internal part-time workers. That is, they receive one and a half or two rates within their organization. But according to accounting, such an employee must be registered as one whole unit. The situation is different for external part-time workers. When calculating the average number of employees, they are not taken into account. Simply because they are registered at their main place of work.

The situation is a little more complicated with part-time employees. Here, accounting is proportional to the time worked. Don't forget that we should end up with rounded whole work units. Let's say the company has two employees working part-time, 4 hours a day, a full work week. The calculation here is simple: together they will give one working unit with a full day of employment.

When the number of hours worked is different, the average number of part-time employees is calculated as follows. The total number of man-hours worked by this category of employees per month is divided by the length of the working day. We divide the resulting quotient again by the number of working days in a given month.

If the initial duration of the working day is not given, we calculate it based on data on the duration of the working week. Let's say the workweek contains forty hours, then the workday will last eight hours (40 / 5).

Example calculation example

To correctly fill out a sample certificate of the average number of employees, read the calculation example.

Let’s say that in the first half of July 2018, there were 100 people in the organization. Then the staff was increased for seasonal work, and in the period from July 16 to July 30 there were 150 workers. For the entire month, two women were on maternity leave, so we must exclude them from the payroll. The rest of the employees worked full time.

We calculate the average number for July. 15 days x (100 people - 2 people) + (150 people - 2 people) x 15 days = 3690 people. Now all that remains is to divide this number by 31 (the number of calendar days in July) and round the resulting data. From division we get the number 119.032. After rounding, the result remains 119 people. We make calculations similarly for any other month, as well as a quarter and a year.

Deadlines for submitting a report on the average number of employees

The reporting deadline for different categories of individual entrepreneurs and organizations is different.

For existing individual entrepreneurs and organizations, it is necessary to provide a report on the average headcount at the end of the reporting year by January 20 of the year following the reporting year.

Newly created or reorganized organizations, in addition to the annual report on the average headcount, submit another report no later than the 20th day of the month following the month in which the organization was created. Individual entrepreneurs are exempt from such reporting.

When liquidating an organization or closing an individual entrepreneur, a report on the average headcount must be submitted no later than the date of deregistration.

Where to submit the HRC report in 2019

Reports on the average number of employees of individual entrepreneurs and LLCs are submitted to the tax authorities:

Individual entrepreneur at the place of residence;
LLC at the location, respectively, legal address.

Fine for violating the deadline for submitting reports on the average headcount

As with any report not submitted to the Federal Tax Service on time, violation of the deadline for submitting a report on the average number of employees is punishable by a fine:

for individual entrepreneurs - 200 rubles;
for an organization - 200 rubles, for the head of an organization from 300 to 500 rubles.

Certificate of average number of employees: sample and form

Click the button below to download the average number of employees form and a sample for filling out this document.

At the beginning of each year - no later than January 20 - each organization, as well as an entrepreneur who entered into employment contracts with individuals in the previous year, must submit to their tax office for the previous year (clause 3 of Article 80 of the Tax Code of the Russian Federation) in the prescribed form KND 1110018 (approved by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 N MM-3-25/174@). In 2018, the deadline has been moved to January 22.

Newly created and reorganized legal entities must also submit information on the average number of employees. They must submit them no later than the 20th day of the month following the month of creation of the organization (making an entry about it in the Unified State Register of Legal Entities) or the month of reorganization, respectively (clause 3 of Article 80 of the Tax Code of the Russian Federation). In this case, information about employees is calculated for the month of creation or reorganization of the company.

Let's say the organization was created on March 13, 2017. Then she had to submit information about the number of her employees to the Federal Tax Service no later than April 20, 2017. By the way, even if the organization has no employees at all, for example, no one has been hired yet, then information about the average number of employees still needs to be submitted (Letter of the Ministry of Finance of Russia dated 02/04/2014 N 03-02-07/1/4390).

Filling out KND form 1110018 “Information on the average headcount” for 2017

The form must indicate (Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 N ChD-6-25/353@):

information about the taxpayer himself (TIN, KPP, full name - for organizations; TIN and full name of the entrepreneur - for individual entrepreneurs);
name of the tax authority and its code;
the date on which the average number of employees is determined. When submitting a form with information for the previous calendar year, indicate January 1 of the current year. And if the form is submitted in connection with the creation or reorganization of a company, then the 1st day of the month following the month of creation or reorganization is indicated (Letter of the Ministry of Finance of Russia dated November 13, 2015 N 03-02-08/65770);
average number.

Information on the average number of employees (ASH) is information about the number of payroll members of an organization or individual entrepreneur. The payroll includes only workers hired under. The data is submitted on a special form (the form is called KND 1110018), approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@.

Who is required to take KND 1110018

Judging by the title of the report, only employers must report information on the average number of employees, but this is not entirely true. Indeed, individual entrepreneurs who did not hire personnel under employment contracts in the reporting year do not submit KND form 1110018.

As for legal entities, this obligation is established for them even in the absence of personnel. Article 80 (3) of the Tax Code of the Russian Federation states that information on the average number of employees for the previous year is presented by the organization (individual entrepreneur who hired employees during the specified period). That is, the reservation about the availability of personnel is made only in relation to individual entrepreneurs, and organizations are required to report in any case.

The same opinion is reflected in the letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 No. 03-02-07/1/4390: “... there is no provision for the exemption of organizations that do not have employees from submitting information on the average number of employees to the tax authorities within the prescribed period.”

In total, the following must report the average number of employees in 2018:

individual entrepreneurs who have entered into employment contracts with employees;
all legal entities, regardless of the presence of employees.

The deadline for submitting information on the number of employees is set for everyone: no later than January 20 of the current year for the previous one. Even if this number has not changed over the year, it is necessary to submit KND 1110018.

In addition, no later than the 20th day of the month following the month of registration, newly created organizations must submit information on the average number of employees.

For example, an LLC registered on August 25, 2018, first submits the CSR until September 20, 2018 inclusive, and then at the end of the year - no later than January 20, 2019.

SCHR form 2018

The 2018 form is exactly the same sample that was approved by the order of the Federal Tax Service dated March 29, 2007; no changes were made to it during this time. This is an easy-to-fill out one-page report, similar to a tax return cover page.

In the fields to fill out (highlighted in color) indicate:

Taxpayer INN and checkpoint of the organization;
name, number and code of the tax office where reports are submitted;
full name of the limited liability company or full name of the individual entrepreneur;
the date as of which the data is submitted;
calculated NFR;
date of submission of the report;
signature of the individual entrepreneur or the head of the LLC (the head of the organization, in addition, indicates his full name);
full name, signature of the authorized representative and details of the power of attorney (if the form is not submitted by the manager).

The lower right block is filled out only by the tax inspector.

Please note: if you submit information about the headcount of a newly created LLC, then indicate the date on the 1st of the month following the month of registration, and not on January 1 of the current year. There is a special footnote about this in the form itself.

A completed sample of SCHR information looks like this.

In the report on the average headcount there is only one significant indicator - the number of employees, however, determining it is not always easy. The certificate on the number of hired personnel is calculated on the basis of the Rosstat Instructions (order No. 772 dated November 22, 2017). For example, the calculation does not take into account:

external part-time workers;
employees engaged under civil contracts;
LLC founders who do not receive wages from their company;
individual entrepreneurs themselves;
women on maternity leave and child care leave;
employees who took additional leave for training and enrollment.

In general, the formula for the average number of employees per year looks like this:

(NW for January + NW for February + ... + NW for December) divided by 12 months

For example, the payroll of the enterprise for 2018 was as follows:

January - February: 25 people;
March - June: 35 people;
July - December: 40 people.

Let's calculate the average salary for the year: (2 * 25 = 50) + (4 * 35 = 140) + (6 * 40 = 240) = 430/12, total - 35.8, rounded to 36 people.

If, after submitting the report, a significant error in the head count is discovered, the data can be submitted again. The fact is that the Tax Code of the Russian Federation does not oblige the CSR to clarify incorrect information, and there are no penalties for such errors. Responsibility is imposed only for failure to submit or late delivery - in the amount of 200 rubles. Additionally, an official of an LLC may be fined in the amount of 300 to 500 rubles.

One of the important indicators that must be regularly determined is information on the average number of employees. First of all, on its basis, an economic entity is assigned to one of the business groups, in accordance with the number of people working there. Therefore, the payroll number is indicated on many reports submitted to the Federal Tax Service and statistical authorities.

Average headcount is information about the average number of employees working in a company in a certain period of time.

This indicator must be calculated for each business entity that attracts employees. Moreover, when determining it, you can take completely different periods of time - one month, three (quarter), the whole year, etc.

However, despite the period for which the calculation must be made, the same methodology is used for all cases.

Attention! Entrepreneurs do not have to send information about the average number of employees. However, this rule only applies if the individual entrepreneur does not attract hired employees. This provision came into force in 2014.

One of the main ways to use the indicator is to divide business entities by their size. The average number is one of the criteria that allows the application of preferential tax regimes provided for by law. It is also used to calculate many other important statistics. For example, average salary.

Deadlines for submitting the average headcount report in 2018

Based on the situation in which the headcount report is submitted, three deadlines are distinguished:

On a general basis for existing organizations and entrepreneurs - until January 20 of the reporting year. If this date falls on a weekend or holiday, then the change is moved forward to the next working day; Thus, in 2018, the form must be submitted by January 22.
The average number of employees when opening an LLC is also required to be calculated, as for long-established ones. Only in this case, according to the law, it is necessary to make calculations and provide information before the twentieth day of the month following the entry of information into the Unified State Register of Legal Entities. After this, new organizations must submit information on the average number of employees at the end of the year on a general basis. Thus, the KND form 1110018, containing the average number, is submitted by them twice in the first year.
If a business or legal entity is closed, the report must be sent on the day of exclusion from the register.

Where are reports submitted?

The legislation determines that a report on the average headcount of an organization is submitted to the Federal Tax Service that operates in the place of its location. If the company consists of external divisions or branches, then all data is combined into one report, which is sent by the parent company.

Entrepreneurs who have employees must send a report, form KND 1110018, to their registered or registered address.

Important! If an entrepreneur is engaged in activities on the territory of a different Federal Tax Service than the one where he was registered, then he still needs to submit information about the average number at the place where he received registration documents.

Methods for submitting information

This report can be generated and sent either on paper or using special computer programs.

There are several ways in which you can send a report to the Federal Tax Service:

Submit a completed paper form to the inspector yourself, or ask your representative, for whom the appropriate power of attorney has been issued. In this case, the report itself must be drawn up in two copies, one of which is marked with acceptance, and the second remains with the Federal Tax Service;
By means of a registered letter with the described attachment;
Using a special telecom operator in electronic form. This method requires a qualified electronic signature.

In some regions, when submitting a paper version, the inspector also asks to provide a flash drive with the report file recorded on it.

Form and sample report on the average number of employees according to KND form 1110018 in 2019

2019 free download in Word format.

How to fill out a report on KND form 1110018

Entering data into the report form KND 1110018 is simple. However, it is first necessary to calculate the average number indicator itself. More details on how to make the calculation are described below.

At the top of the form, the TIN and KPP of the subject submitting the form, as well as the page number, are affixed. Since this is a title page, “001” is placed here.

If the report is filled out by an organization, then its TIN contains only 10 digits, and the remaining two blank cells at the end must be crossed out. Entrepreneurs do not have a checkpoint code - they do not fill out this field and also cross it out.

Below is the full name of the organization or full name. entrepreneur. This must be done without abbreviations.

The next step is to record the date on which information about the number is submitted:

If the report is submitted as planned, then it is usually entered on January 1 of the year in which the form is submitted.
If this happens due to creation or liquidation, then the 1st day of the month that follows the month of organization (liquidation) is indicated here.

Below, under the date, the number of people is recorded. Extra cells are crossed out.

If it is submitted by the manager himself, then his full name is recorded, the date of departure and the personal signature of the manager are indicated;
If the report is submitted by an entrepreneur, he puts his signature and the date of sending, while the full name in the field is not filled in;
If the report is sent by a representative, then full name must be entered. persons, or the name of the organization, signature and date of filing. Also below are the details of the power of attorney for submitting the report. It must be attached to the report as an appendix.

How to calculate the average number of employees

Typically, an accountant or a human resources worker is responsible for determining this indicator at an enterprise.

Due to the fact that the average number is of great importance, its calculation must be approached responsibly to ensure maximum accuracy of the calculation. After all, on its basis the right to use preferential treatment will be determined, for example. In addition, the regulatory authority itself can double-check it.

Initial information for calculation must be obtained from documents on recording working hours, issued orders for the hiring, transfer, dismissal of employees and others.

Computer programs for maintaining personnel or accounting records make it possible to make calculations automatically. However, in this case, you still need to check the sources of information used in this case.

Step 1. Calculate the number for all days of the month

At the first stage, the responsible employee must determine the number of employees who performed work duties in the company every day of every month. For a working day, this indicator is formed from the number of people with whom labor agreements have been concluded on that day, including all those who are on sick leave or on leave.

The following are excluded from the calculation:

Part-time employees for whom this is not their main place of work;
Performing work under contract agreements;
Employees who are on maternity leave or maternity leave;
Employees whose signed agreement provides for reduced working hours. However, if a short day is defined at the legislative level, then such an employee must be included in the calculation.

For weekends and workdays, the number of employees on that day is taken based on the number of employees on the workday preceding it. This means that if the employment agreement was terminated on Friday, then this employee will still participate in determining the average number on Saturday and Sunday.

Attention! If the organization on that day did not have a single employee with a valid employment agreement, then the number for him is taken as “1” - in any case, it is necessary to take into account the director, who is enshrined in the registration documents, even if his salary is not accrued.

Step 2: Determine the number of full-time employees for each month

This rate is calculated by adding the number of workers who have contracts for each day of the month and then dividing the result by the total number of days of the month.

WorkP=(Day1+Day2+..+Day31)/Number of days of the month,

Where D1, D2, etc. – the number of registered employees on each day of this month.

Step 3: Determine the average number of part-time employees

First of all, at this stage, the number of hours attributable to the labor activity of part-time workers per calendar month is considered. In this case, the rule applies that the number of hours on vacation or sick leave is equal to the number of hours on the previous day of work.

After this, you can calculate the average number of such employees. For this purpose, the value obtained above must be divided by the number of hours of work for this month, which is defined as the product of days of work by working hours.

WORKHOURS=HOUR/(WORKDAYS*WORKHOURS), Where

RABch - average number of part-time workers;

HOURS - the number of hours actually spent on work by part-time workers.

RABDN – number of days of work in a month (norm);

WORKING HOUR - the duration of a full working day. For a 40-hour week this figure is 8 hours; for a 32-hour week it is 7.2 hours.

For example. Ivanova I.P. I worked in July 2017 for 15 days, 7 hours each. The company has a 40-hour work week, the norm of working days in July 2017 is 21 days.

Calculation of average headcount:

(15*7)/(21*8)=0,63

In this case, the resulting value must be rounded to hundredths using the rules of mathematics.

Step 4. Calculation of the number of all employees per month

The average number of all employees is determined by summing the obtained values of the average number of employees for each type.

The determined result will need to be rounded to a whole number, taking into account the rule according to which the fractional part up to 0.5 is discarded, and above 0.5 is counted as 1.

RABM=RABP+RABch, where

RABM - average number of employees per month;

RABP - average number of full-time employees;

RABCH - the average number of part-time employees.

For example. Based on the previous examples, we determine the average number of employees per month:

19,67+0,63= 20,3

After rounding, the result will be 20.

Step 5. Calculate the average number of employees for the entire year

The annual figure is formed on the basis of the data obtained on the average headcount for each month of the year.

For this purpose, you need to add the average number of employees of the company for each month and divide by 12.

RABG=(RABM1+RABM2+…+RABM12)/12, Where

RABG – average headcount for the year

RABM1, RABM2, etc. – average number for January, February, etc.

The resulting result is rounded according to the rules of mathematics.

The peculiarity of this calculation is that if the company began operating not at the beginning of the year, but, for example, in July, then the divisor in the formula will still be the number 12.

Attention! Often, in addition to the annual average number, it is necessary to determine the quarterly or average number of employees for six months. This algorithm for calculating this indicator is used, only the indicators for the required number of months are summed up, and the resulting total is divided by the corresponding number of these periods.

Penalty for failure to submit information about the average number of employees

Tax legislation establishes administrative liability if the KND form 1110018 was sent in violation of the established deadlines, or was not submitted at all.

A business entity faces a fine of 200 rubles for failure to timely submit a report to the Federal Tax Service.

There is also a punishment for the responsible person in the organization for drawing up and submitting the report, who violated the deadline for sending the report. For him, the fine can vary from 300 to 500 rubles.

At the same time, it is necessary to take into account that the application of penalties to violators does not relieve the company of the obligation to send a report on the average number to the tax office.

Attention! The norms of the Tax Code of the Russian Federation provide for repeated failure to submit this report to punish both the company and its responsible persons with double fines.

The information you provide about the average number of employees is necessary for maintaining statistics and monitoring your business by the tax office. The local tax inspector accepts a report on the number of personnel on the average list for the previous calendar year (Article 80 of the Tax Code of the Russian Federation).

FILES

Submit by January 20th of the current year.
Individual entrepreneurs working without employees since 2014 have been exempted from submitting the average number of employees.
Branches of foreign companies are also required to submit this reporting document.

The tax office accepts reports with legible data entered in black ink. Forms filled out with other color variations will not be considered. Write information in cells and rows as legibly as possible. Tax professionals should not feel like graphologists.

If you are an advanced computer user, feel free to fill out the form using editing software. Tax officials accept printed forms filled out in 18 Courier New font.

INN, KPP and tax authority codes

Each company has its own accounting features. When filling out the tax payer identification number field (abbreviated as TIN), which is assigned to legal entities and individuals, start entering the code numbers from the leftmost square cell. The “Checkpoint” column is intended only for organizations. Individual entrepreneurs do not need to fill out this field.

Please note! If your code has fewer numbers than cells, you must first enter zeros and then the digital values of the TIN. The tax office code for your area always consists of four digits.

Names of organizations

Make it a little easier for yourself to fill in blocks where possible. It is not necessary to enter the full name in the tax authority name field. It is clear that there is not enough space to fit everything in. Shorten the name - enter the abbreviation according to generally accepted rules.

Important! This simplification rule does not apply to filling out the name of your organization. The name of the company must be written down in full according to the statutory documentation.

Entrepreneur information

The individual entrepreneur clearly enters his full name without any abbreviations. If the documents are submitted by his representative, you need to fill in his full name and information about his identity document in the appropriate fields.

Other Important Details

About the population indicator. The only calculated figure in the report may be the headcount indicator for the average list for the previous year. It must be entered in whole numbers. To accurately calculate data, use.

We put down the date. The completed form must be submitted strictly until January twentieth of the current year. Be sure to indicate in the report that the data is submitted as of January 1st. Don't be fooled by the actual date of your report. In the case where the company is going through a reorganization process, the report is submitted by the twentieth day of the next month after completion of all processes. For example, if your company was reorganized in March, the headcount report must be submitted by April 20.

We fill in only our fields. The taxpayer should not go into the blocks intended for the inspection representative.

How to properly submit a completed reporting form?

When all fields of the form are completed, it must be signed manually. Only under this condition will the inspector accept your annual report for consideration. You do not have to appear in person at the tax office to submit a document. Send it by mail as a valuable letter of notification, of course taking into account the postmark date.

Useful advice! Experienced businessmen who do not like to stand idle in the crowded corridors of the tax office are advised to put an inventory of the enclosed documents in an envelope, certified with a post office stamp. The tax inspector will once again make sure that all documents are in place.

What if you are overdue for the above information?

For late submission or failure to submit a report for tax control of business activities, you risk being fined about 200 rubles. The worst case scenario is administrative punishment.