Calculator for calculating the average headcount for the year. Information about the average number of employees. The procedure for calculating the average number of employees

Correct reporting on average headcount for 2016, as well as determining the timing of its delivery in 2017. - the main questions that will be disclosed in this article

16.09.2016

Read more about the 2017 headcount report.

This report provides information on the average number of employees who work in a firm / organization. They must be submitted every year at tax office... Thanks to this information, tax authorities have the opportunity to check the legality of the status of the company / organization (for example, the average number of employees of a small company / organization should be below 15 people). In addition, the report on the average headcount makes it possible to establish the method of reporting to the off-budget funds of the Russian Federation and tax authorities(for example, with an average headcount of more than 25 people, a 6-NDFL report cannot be submitted in paper form).

Deadlines for submitting data on the average headcount for 2016

Here you should know that the delivery of the report on the average headcount for 2016. must be carried out to the tax office before 20.01.2017. inclusive. If the company / organization / individual entrepreneur was registered during the year, then the report is submitted by the 20th day of the month that follows the month of registration.

Who submits the report in 2017?

In 2017. the report must be submitted by all firms / organizations / individual entrepreneurs that have employees.

Who does not submit a report in 2017?

In 2017. according to article 80 of the Tax Code of the Russian Federation, the report should not be submitted by firms / organizations / individual entrepreneurs that do not have employees.

Which body should the report be submitted to in 2017?

This report must be submitted to the tax office according to the place of registration of the company / organization / individual entrepreneur. If there are branches, a report on the average headcount must be submitted as a whole for the firm / organization according to the place of registration of the head department.

Which employees are not included in the 2017 headcount report?

This report must include employees who are drawn up on the basis of employment contract... The exceptions here are the following employees:

On maternity leave.

On vacation due to childcare.

On vacation due to the adoption of a newborn.

Being external part-timers.

Drawn up on the basis of a GPC agreement.

Being on additional accounting leave, while wage not saved.

Leading labor activity Abroad.

transferred to another firm / organization.

Being trainees, registered on the basis of an apprenticeship agreement and receiving a scholarship.

Being the founders, if they are not part of the employees of the firm / organization.

Those who wrote the corresponding letter of resignation, while they no longer visit the place of work.

How to correctly determine the average number of employees?

Typically, the data required to calculate the average number of employees is taken from the appropriate timesheet.

To calculate the value of the average headcount for one year, the following manipulations should be performed:

Summarize the number of employees for each calendar day within one month.

This indicator is divided by the number of calendar days in a month (formula: average headcount per month = sum of man-days for 1 month / number of days in the corresponding month).

The resulting sum of indicators of the average headcount of each month should be divided by 12.

The result should be rounded according to mathematical rounding rules.

Example: calculating the average headcount in 2017.

In 2016. at the beginning of the year, Alisa LLC had 17 employees on the list of employees. 01/20/2016 one employee was fired. 02/10/2016 two people were hired on 07.12.2016. - three people were fired. At the same time, all employees are drawn up on the terms of an employment contract and are not related to the category of persons who are not included in the calculation of the average headcount.

First of all, we find the average headcount for each month:

January: ((17 X 19) + ((17 - 1) X 12)) / 31 = 17.

February: ((16 X 9) + (18 + 20)) / 29 = 17.

March: (18 X 31) / 31 = 18.

April: (18 X 30) / 30 = 18.

May: (18 X 31) / 31 = 18.

June: (18 X 30) / 30 = 18.

July: (18 X 31) / 31 = 18.

August: (18 X 31) / 31 = 18.

September: (18 X 30) / 30 = 18.

October: (18 X 31) / 31 = 18.

November: (18 X 30) / 30 = 18.

December: (18 X 6) + ((18 - 3) X 25)) / 31 = 16.

Thus, the average headcount for 2016. is: (17 + 17 + (18 X 9) + 16) / 12 = 18 people.

Submission of information on the average number of employees

This report can be submitted in paper form (two copies are required) or with the help of TCS.

Responsibility for Failure to Provide Information

As a punishment for each report on the firm / organization that was not submitted, a fine of 200 rubles is provided.

The main indicators of the company's activity include information on the average number of employees. This calculation is made either by an accountant or an employee of the personnel department. Payroll it is necessary when drawing up reports to the Pension Fund, tax, Rosstat, IFTS, etc. In addition, at the beginning of each year, business entities must submit a report. Let's consider how to calculate the average number of employees.

The average headcount is the indicator of the number of employees of the company who were employed in it, calculated on average for a certain period.

According to the current norms of the law, this indicator must be calculated by all business entities. These are not only organizations, but also entrepreneurs who are employers.

The headcount report must also be sent to newly registered entities. For them, the law provides for a special period - no later than the 20th day of the month following the month of registration of the company in the tax office. They also submit this report together with everyone at a certain time. This means that the average headcount for newly created organizations is presented twice.

These data are necessary when calculating taxes, other indicators, for example, the size of the average monthly wage. In addition, the average headcount is a criterion that distinguishes between business entities when they submit reports to the tax and off-budget funds.

Important! Individual entrepreneurs who do not have employees are exempted from submitting these reports starting from 01.01.2014.

Where to provide and how to send reports

The existing regulations determine that the average number of employees must be surrendered by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at the place of location. If the firm has structural units, then she should report in general for all employees, including those employed in branches and separate departments.

This report can be filled in manually or using specialized programs and Internet services.

You can submit it to the tax office:

• By directly presenting a paper document to the inspector - in this case, you need to submit two forms, on one of them the responsible person puts a note of receipt and returns it to the company representative;
• By sending the report on paper by mail with a list of attachments;
• By using electronic document management- for this, the company must have an EDS and an EDM program.

Depending on the region where the company is located, the Federal Tax Service Inspectorate may ask you to submit an electronic copy of it along with a paper document.

Deadlines for submitting the report of the average headcount

Once again, we note that reporting is provided by both existing and new organizations. The reporting deadlines are as follows:

• For again organized organizations (IP is not included here) - no later than the 20th day of the month following the one in which it was carried out.
• For existing organizations and entrepreneurs, which have employees, information is provided once a year - until January 20 of the year following the reporting year.
• When liquidating an LLC or closing an individual entrepreneur these statements must be submitted prior to the date of deregistration or liquidation.

How to calculate the average number of employees

The calculation of this indicator must be approached responsibly in connection with the importance that it has for the inspection authorities. When calculating it, you must use the data, e and employees of the company, provision, etc.

Many specialized programs, if you enter all the necessary data into them, the average headcount can be calculated automatically. But it is desirable for a specialist of the company to know the methodology for calculating this indicator.

Determination of the number for each day of the month

First, you need to find out the number of full-time employees in the firm. On weekdays, this value is equal to the number of people with whom labor agreements have been signed, including those who are on business trips and on sick leave.

At the same time, this volume does not include:

• External part-timers;
• Workers with work contracts;
• Employees in maternity leave or baby care;
• Workers on study leave without pay;
• Employees who, according to the contract, work part-time or weekly. At the same time, those for whom reduced working hours are enshrined in law (for example, those employed in places with harmful conditions) are taken into account in the calculation;

Important! The number of employees on a day off is considered the same as on the last working day before it. This means that the employee dismissed on Friday participates in the settlement on Saturday and Sunday. Companies that do not have a single labor contract put for the settlement month "1", taking into account their manager, even if he does not receive a salary.

Monthly calculation of the number of full-time employees

This number is defined as the sum of the number of full-time employees for each day of the month, divided by the number of days in the month:

FM = (D1 + D2 + ... + D31) / Kd, where:

• D1, D2 ... - the number of workers for each day of the month;
• Kd is the number of days in a month.

Example. From March 1 to March 17, the company had 15 full-time employees. March 18 was, thus the total number until the end of the month was 16 people.

We get: (15 people * 17 days + 16 people * 14 days) / 31 = (255 + 224) / 31 = 15.45, the result is not rounded.

Calculating the average number of part-time employees

First you need to calculate total amount hours worked by part-time workers. In this case, the days spent on vacation or on sick leave are counted by the number of hours worked on the last day preceding this event.

Then the average number of such employees is determined. To do this, the total amount of hours worked by them for a month is divided by the product of the number of working days in a month and the number of working hours per day.

Chn = Chs / Rh / Rd, where:

• HR is the total number of hours per month worked by part-time employees;
• RF - the number of working hours per day, in accordance with the length of the working week, which is set in the company. So, if 40- hour week, then 8 hours are set, 7.2 hours are set for a 32-hour week, 4.8 hours are set if the duration of the week is 24 hours;
• Рд - the number of days of work in a month, in accordance with the calendar.

Example. An employee in the month of March worked 24 days out of the entire month part-time. With a duration of 8 hours, this amounted to 4 hours a day.

Calculation: 24 days * 4 hours a day / 8 hour week / 24 = 96/8/24 = 0.5. the result is not rounded.

Calculation of the average number of all employees per month

To determine the total number, add the average number of full-time and part-time workers. The final value is rounded according to mathematical rules - more than 0.5 upwards, and less than - discarded.

Chs = Chm + Chn, where:

• Chm - The received number of full-time employees per month;
• Chn - The number of part-time employees received for the month.

Example. Let's take the initial data of the examples described above, where employees worked for the month of March.

Calculation: 15.45 + 0.5 = 15.95

Calculation of the average number for the year

After the number has been calculated for each month, the average number for the entire year is determined.

To do this, add up the values ​​of all 12 months, and the resulting number is divided by 12. The final figure is again rounded up or down.

Chg = (Chs1 + Chs2 + ... + Chs12) / 12, where

• Chs1, Chs2… - the average number obtained for each month.

If the company was registered within a year and did not work for the entire period, then the total amount is still divided by 12.

In addition to the annual, for some reports it is necessary to determine the quarterly number on average. It is carried out in a similar manner, only the total of the indicators for the quarter is divided by three.

An example of calculating the average number of employees in an organization

V this example we do not have part-time workers. Everyone works full time.

Settlement month	Initial data (number of employees)	Calculation of indicators
January	from 01 to 31.01.2015 - 16 people.	16
February	from 01 to 25.02 2015 - 17 people; from 26.02 to 28.02.2015 - 18 people.	Since from February 1 to February 25, 25 days in the company there were 17 people and 3 days - from February 26 to February 28 - 18 people, we get: (17 * 25 + 18 * 3) / 28 = 17.1
March	from 01.03 to 31.03.2015 - 18 people.	18
April	from 01.04 to 30.04.2015 - 18 people.	18
May	from 01.05 to 04.05.2015 -18 people; from 05.05 to 31.05.2015 - 17 people.	Since there were 18 people from May 1 to May 5, and 17 employees from May 5 to May 31, we get: (4 * 18 + 27 * 17) / 31 = 17.1
June	from 01.06 to 30.06.2015 - 17 people.	17
July	from 01.07 to 31.07.2015 - 17 people.	17
August	from 01.08 to 31.08.2015 - 16 people	16
September	from 01.09 to 30.09.2015 - 16 people.	16
October	from 01.10 to 25.10.2015 - 16 people; from 26.10 to 31.10.2015 - 17 people	(26*16+5*17)/31=16,2
November	from 01.11 to 30.11.2015 - 17 people	17
December	from 01.12 to 20.12.2015 - 18 people; from 21.12 to 31.12.2015 - 16 people.	(20*18+11*16)/31=17,3
Average headcount as of 01.01.2016		(16+17,1+18+18+17,1+17+17+16+16+16,2+17+17,3)/12=16,89 Result - 17

Penalty for not passing the average headcount

If a company or entrepreneur did not submit on time or did not submit a report on the average number at all, then the tax office may impose a fine in the amount of 200 rubles for each document (according to the Tax Code).

In addition, through the trial for the guilty executive a fine of 300-500 rubles may be imposed for the same violation. (according to the Code of Administrative Offenses).

However, even if the fine has been paid, the company or entrepreneur is still required to file it.

Also, failure to submit a report can be considered by the tax authorities as an aggravating circumstance in the event of other similar violations. This, in turn, will entail double fines in the future.

Average headcount form 2016

(form KND 1110018).

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 / [email protected] The article contains information on the average number of employees for 2016: terms, form, sample.

Deadline

Information on the number is the earliest report that organizations and individual entrepreneurs (including on the simplified tax system) submit to the tax office at the end of 2016, - no later than January 20, 2017.

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This is a requirement of paragraph 3 of Article 80 Tax Code RF. Moreover, organizations submit a report both in the presence of hired workers and in their absence, which is confirmed by representatives of the Ministry of Finance of Russia in a letter dated 04.02.2014 No. 03-02-07 / 1/4390. But individual entrepreneurs submit information on the average headcount only if they attracted personnel in the past year (Art. 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 of employees.

How to count

The average headcount is determined on the basis of daily records of the headcount of employees. The source of information about it is usually the forms approved by the decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1.

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

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

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

In turn, to calculate the average headcount for the month, use the formula:

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

Average headcount of full-time employees		Payroll number of employees for the 1st day of the month		Payroll number of employees for the 2nd day of the month				Payroll number of employees for the last day of the month		Number of calendar days in a month

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

Full list persons included in the payroll are indicated in the Directions. Among other things, it is necessary to take into account those who are sick, are on a business trip, have entered into an employment contract and work from home (homeworkers) or are hired for a trial period.

Which workers are counted

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

The payroll also takes into account those who are absent from work (business travelers, those who fall ill, who are directed to study with a break from work, who are on leave, who have committed absenteeism, etc.).

Categories of those who are not included in the payroll: external part-timers, persons performing work under civil law contracts, who filed 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 parental leave;

students and applicants to educational institutions workers on leave without pay.

Who is not counted

	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 go to study and are on leave without pay to pass entrance exams
	Those who are transferred to work in other organizations, if their wages are not saved, and are also sent to work abroad
	Persons sent by the company to study at educational institutions with a break from work and receiving a scholarship at its expense
	Citizens who applied for dismissal and stopped working before the expiration of the warning period or stopped working without notifying the employer
	Persons with whom an apprenticeship agreement has been concluded with payment of only scholarships during the apprenticeship period
	Employees on unpaid study leave

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

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

The standard working hours depend on the accepted number of working hours per week. This follows from point 81.3 of the Guidelines. For convenience, we have given the indicators in table. 2 below. For example, with a five-day working week total duration 40 hours, man-hours must be divided by 8.

Working hours in hours

After determining the number of man-days, you can calculate the average number of part-time workers:

Calculation example Eclair LLC was registered on October 15, 2016 and has been applying a simplified taxation system since its inception. The organization has a 40-hour five-day working week (working hours are 8 hours). The payroll number of employees working full-time under an employment contract was: In October and November 2016, there were no part-time employees at Eclair LLC. And on December 1, an assistant accountant was hired on a shorter working day. In December, he worked 4 hours 23 days. We calculate the average number of employees of Eclair LLC at the end of 2016 as follows. 1. The monthly average headcount 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 pax x 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 company "Eclair" 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 / [email protected] Recommendations on how to fill it out are given in the letter of the Federal Tax Service of Russia dated 26.04.2007 No. ЧД-6-25 / [email protected] The form itself consists of one sheet. At the top indicate the TIN of the organization or individual entrepreneur and the PPC of the organization. The line "Submitted to ____" is intended for the name and code of the inspection. The full name of the organization should be given below in accordance with constituent documents or the name of the entrepreneur.

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

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, 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 the company submits information on the average headcount with a delay, the tax office may impose two fines at the same time. For the organization - in the amount of 200 rubles. and on its head - in the amount of 300 to 500 rubles. (Clause 1 of Art. 126 of the Tax Code of the Russian Federation, Clause 1 of Art. 15.6 of the Administrative Offenses Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 07.06.2011 No. 03-02-07 / 1-179).

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

Example of filling

Until January 20, all organizations and individual entrepreneurs need to submit another small report to the tax office. This is information about the average number of employees. It is not necessary to hand it over only to entrepreneurs who do not have employees. The rest are obliged to report on the number of working personnel.

Since last year, by the way, this small report can also affect getting into the register of small businesses, which has been kept by the Federal Tax Service since August 2016. As experts once commented tax service, organizations and individual entrepreneurs that do not submit certain reports are not included in the register. And if the tax office does not have information about the number of your employees, then you may not be included in the register, since it includes, among other things, certain actors economic activity with a maximum number of up to 100 people - for small enterprises, up to 15 - for micro-enterprises, up to 250 - for medium-sized companies, and the IFTS does not have data on the number of employees. Therefore, information on the average number of employees must be submitted.

Form of information on the average headcount

The form of this report was approved by order of the Federal Tax Service dated March 29, 2007 No. MM-3-25 / 174, and since then no changes have been made to it. The format for electronic information was approved a little later, by order of the Federal Tax Service of 10.07.2007 No. MM-3-13 / 421.

The report indicates the average headcount as of January 1 of the year following the reporting year, in the current situation as of January 1, 2017. The form itself is simple and easy to fill out. The form for information on the average number of employees can be downloaded below.

The difficulty of this report is only in correctly calculating the average number of employees.

Calculation of the average headcount

To correctly make all the calculations, you must refer to the instructions approved by order of Rosstat dated 26.10.2015 No. 498. It does not matter for what period you need to find out the number, according to the statutes, the calculation of the average number is based on the data on the availability of employees for each month.

First, we determine how many employees are fully employed in the organization (IP) for each calendar day of the month. All employees with a regular full-time employment contract are considered here, including those who are on sick leave, on vacation, or did not go to work for some other reason (business trip, for example). In accordance with paragraph 78 of the instructions of Rosstat, the number of employees on public holidays and weekends is equal to the number of employees on the previous working day.

After calculating the workers who have worked at the enterprise in full, we proceed to counting those who work part-time. They are counted by the hour.

An example of calculating the average headcount

The organization has 2 employees whose working day is 4 hours. Normal working hours are 8 hours. The calculation of the average number of part-time employees in December 2016 will be equal to:

(4 + 4) x 22 / (8 x 22) = 1, where 4 is the number of days worked by one employee, 22 is the number of working days in December, 8 is the normal working day in the organization.

After a separate calculation of the average number of full-time employees and those who worked only part of the day, the resulting number must be added up to find out the very average number of all employees of the company. If necessary, round the resulting number according to the usual rule - less than 0.5 is discarded, more than 0.5 is increased to a full unit.

The average number of employees for the year is also considered: the resulting values ​​for each month must be added and divided by 12.

Those who worked only on GPC should not be included in the calculation.

As soon as 2016 ends, calculate the average headcount for 2016. You will need this indicator in order to submit a report on the average headcount, as well as in order to find out if you can continue to work for the STS. Indeed, under the simplified tax system, the average number of employees cannot be more than 100 people. And the average number of employees is calculated based on the average number of employees. In addition, you will need headcount metrics for reporting. 4-FSS and RSV-1 PFR... We will tell you how to calculate the average headcount for 2016 below.

See also: Average headcount in 2017: who passes, form, example of calculation

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Calculation procedure

The procedure for calculating the average number of employees in 2016 is given in the Instructions approved by order of Rosstat dated October 28, 2013 No. 428 (hereinafter referred to as the Instructions). Calculate the average headcount according to the following formula (paragraph 81.7 of the Guidelines):

If yours signed up in 2016, use this formula as well. Only in the months before registration, use the average number of employees equal to 0 (p. 81.10 of the Guidelines).

The average payroll per month is determined as follows:

The average number of full-time employees is calculated using the formula:

Average number of employees who have worked full working days		Payroll number of employees for the 1st day of the month		Payroll number of employees for the 2nd day of the month				Payroll number of employees for the last day of the month		Number of calendar days in a month

In the payroll include employees who have entered into employment contracts, as well as those who perform permanent, temporary or seasonal work for one day or more (paragraph 79 of the Instructions). The payroll number of employees for each calendar day takes into account both actually working citizens and those who are absent from work for any reason, for example, due to illness. A complete list of persons included in the payroll is indicated in paragraph 79 of the Instructions.

But the persons who do not need to be included in the calculation are listed in paragraphs 80 and 81 of the Instructions. These are part-time workers, persons who have entered into work contracts and some others.

If you have part-time employees, then in order to determine from the average headcount, you need to count the total number of person-days that such employees worked. This indicator is calculated as follows:

Please note: the standard working hours depend on the accepted number of working hours per week. For example, if you set a five-day work week with a total duration of 40 hours, then the standard working day will be 8 hours (40 hours: 5 days).

Calculation example

Salut LLC was registered on December 1, 2016. The organization has a 40-hour five-day working week (working hours - 8 hours). The payroll number of employees working full-time under an employment contract was:

• from December 1 to December 20 - 68 people;
• from December 21 to December 31 - 96 people.

In addition, one employee was hired on December 5 on a reduced working day basis. In December, he worked 15 days for 4 hours. There are 22 working days in December.

Let's show how an accountant will calculate the average headcount for 2016.

For January - November 2016, the average number of employees is zero.

For December, the average number of employees who have a full schedule is 77.94 people. [(68 people x 20 days + 96 people x 11 days): 31 days].

The average number of employees with a part-time work schedule for December is 0.34 people. (4 pax x 15 days: 8 hours: 22 days).

Thus, the average number of employees of Salyut LLC in 2016 was 7 people. [(77.94 people + 0.34 people): 12].

The average headcount can be determined based on the daily accounting of the headcount of employees. The source of information about it is usually the forms approved by the decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1. The payroll for each day must correspond to the time sheet (forms and), on the basis of which it is determined who came and did not come to work. The indicator is specified according to orders for hiring (), transferring workers to another job (), granting leave (), termination of an employment contract (). Information can be gleaned from a personal card (), payroll () and other documents on personnel records, working hours and payments to personnel. And also you can familiarize yourself with the topic of calculating the cash limit sample.

List of persons who are not taken into account when calculating the average headcount

P / p No.	Person category
	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 go to study and are on leave without pay to pass entrance exams
	Those who are transferred to work in other organizations, if their wages are not saved, and are also sent to work abroad
	Persons sent by the company to study at educational institutions with a break from work and receiving a scholarship at its expense
	Citizens who applied for dismissal and stopped working before the expiration of the warning period or stopped working without notifying the employer
	Persons with whom an apprenticeship agreement has been concluded with payment of only scholarships during the apprenticeship period
	Employees on unpaid study leave

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

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

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

Working hours in hours

After the number of man-days has been determined, the average number of part-time workers can be calculated.