Any entrepreneur needs to report to the tax office. There, in addition to the tax declaration and other reporting, it will be necessary to submit information about the CSC. Average payroll An individual entrepreneur is needed to determine the purposes of taxation and statistical accounting... Therefore, like it or not, you will have to prepare a certificate.

We fill out and submit the form of information about the SSH

Information about the SSH must be submitted to the tax office once a year no later than January 20. The opening of an individual entrepreneur does not oblige to submit a report on the number of employees the next month after registration. And the closure of the IP is an obligation. These reports are submitted no later than the actual date of the deregistration of the entrepreneur.

An individual entrepreneur submits information on the number of employees in the form of KND 1110018 in accordance with the Order of the Federal Tax Service of the Russian Federation N MM-3-25 / 174. To submit information, you must enter the following data:

• Taxpayer TIN;
• full name of the tax authority at the place of residence of the individual entrepreneur;
• FULL NAME. individual entrepreneur;
• form according to the form No. P-4;
• the date of accounting for the number of employees - as of January 1 of the reporting year.
• date of filing, signature of the individual entrepreneur and its decoding.

The rest of the fields are filled in by an employee tax service... A certificate must be drawn up in 2 copies, one of which you leave to yourself in confirmation of the submission of data to the Federal Tax Service.

How to calculate SDR

An individual entrepreneur is not included in the number of his employees - he cannot conclude with himself labor contract and assign yourself a salary. If you do not have employees, then you do not need to report in 2017. Such amendments were made to paragraph 3 of Art. 80 of the Tax Code of the Russian Federation. If you are on UTII, then when calculating the average headcount, you must include yourself as a unit in the physical indicator. This is stated in Art. 346.29 of the Tax Code of the Russian Federation. Otherwise, the principle of calculating the SDR is no different.

An individual entrepreneur is not included in the number of his employees - he cannot conclude an employment contract with himself and assign himself a salary.

So, we fill out the form according to the form № P-4. It is necessary to calculate the average number of employees for the reporting year in several stages:

1. The average number of full-time employees is revealed. It is necessary to establish how many days each worked in a month. Weekends and holidays should also be taken into account. The number of days counted for all employees is summed up and divided by the number days of the month for which the calculation is being carried out. The resulting value cannot be rounded.
2. We calculate the average number of those workers who work part-time. To do this, you need to calculate the number of hours they worked for the entire month, divide this value by the length of the working day, and then distribute the resulting value by the days of the month. That is, in this case, the average number of employees will be proportional to the time they have worked. The resulting value cannot be rounded.
3. The final step is to calculate the annual value. All the data obtained for each month for full-time and part-time workers must be summed up and divided by 12. Now the resulting value must be rounded off and entered into the reporting form.

If an individual entrepreneur deems it necessary, he has the right to calculate the TFR as if the part-time employees are on full time.

Make sure that the data reaches the Federal Tax Service on time. Otherwise, you will be fined 200 rubles. By the way, the fine will not relieve you of the obligation to submit the report. The average headcount is required to calculate a number of taxes. She is an indicator for application of UTII or STS - if the number of employees exceeds 100 people, then the entrepreneur will not be able to use these modes.

A certificate of the average number of individual entrepreneurs is needed to determine the tax base. The amount of payments in tax office... If you work without employees, you can forget about the certificate, but if you have at least one person in the staff, you will not be able to avoid responsibility.

Tell me when the organization is liquidated, information on the average number of employees must be submitted no later than the official date of liquidation and what date should be indicated in the calculation? in what documents this date can be seen, we have not been excluded from the register yet

In accordance with paragraph 3 of Art. 80 Tax Code RF information on the average number of employees for the previous calendar year are represented by an organization (an individual entrepreneur who attracted employees during the specified period) in tax authority no later than January 20 of the current year, and in case of creation (reorganization) of the organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).

It follows from the provisions of this clause that on the basis of information on the average number of employees for the previous calendar year, the taxpayer's obligation to submit data in the current year is determined.

In this situation, the organization will be liquidated in 2017, and accordingly, next year it will not submit tax returns.

And in the Tax Code of the Russian Federation there is no direct obligation to provide information in the current year on the average number of employees for the current calendar year.

Articles 21, 22.3 Federal law dated 08.08.2001 No. 129-FZ "O state registration legal entities and individual entrepreneurs "do not provide for the submission of information on the average number of employees for state registration of the liquidation of the organization.

Thus, the organization was required to submit data only for 2016. And on the date of liquidation, such information is not required.

Alexander Sorokin answers,

Deputy Head of the Operational Control Directorate of the Federal Tax Service of Russia

“CCP should be used only in cases where the seller provides the buyer, including his employees, with a deferral or installment plan to pay for their goods, works, services. These cases, according to the Federal Tax Service, relate to the provision and repayment of a loan to pay for goods, works, services. If an organization issues a cash loan, receives a return of such a loan, or receives and returns a loan itself, do not use the cashier. When exactly it is necessary to punch a check, see the recommendations. "

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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 is indicated on many reports submitted to the Federal Tax Service and statistics authorities.

The average headcount is information about the average number of employees who worked in the company at a certain period of time.

This indicator must be calculated in each economic entity that attracts employees. At the same time, 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 it is necessary to make the calculation, the methodology for all cases is the same.

Attention! Entrepreneurs do not need to send information about the average number of employees. However, this rule applies only 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 separate business entities by size. The average number is one of the criteria allowing the use of preferential taxation regimes provided for by law. It is also used to calculate many other important statistics. For example, average salary.

Deadlines for submitting the report on the average headcount in 2018

Based on the situation in which the report on the number is submitted, there are three terms:

• On a general basis for operating 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 22nd.
• The average number of employees when opening an LLC is also mandatory for calculation, as for those who have been operating for a long time. Only in this case, according to the law, it is necessary to calculate and provide information before the twentieth day of the next month after entering the information into the Unified State Register of Legal Entities. Thereafter, new organizations should, on a general basis, submit information on the average number of employees at the end of the year. Thus, the form KND 1110018, containing the average number, is submitted by them twice in the first year.
• If a business is closed, either legal entity- the report must be sent on the day of exclusion from the register.

Where are the reports submitted?

The legislation determines that a report on the average headcount of an organization is submitted to the FTS that operate in the place of their 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 the address of their registration or registration.

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 on the average number at the place of receipt of registration documents.

Methods of submitting information

This report can be generated and sent both on paper form and using special computer programs.

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

• Submit the completed paper form to the inspector on your own, or ask your representative, for whom the corresponding 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 admission, and the second remains with the Federal Tax Service;
• With help registered letter with the described attachment;
• With the help of a special telecom operator in in electronic format... This method requires a qualified electronic signature.

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

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

2019 free download in Word format.

How to fill out a report in the form of KND 1110018

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

In the upper part of the form, the TIN and KPP of the entity that submits the form, as well as the page number, are put down. Since this is a title page, "001" is put here.

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

The full name of the organization or full name is indicated below. 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 on a planned basis, then usually January 1 of the year in which the form is submitted is put here.
• If this happens due to the creation or liquidation, then the 1st day of the month is indicated here, which follows the month of the organization (liquidation).

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

• If it is handed over by the head himself, then his full name is recorded, the date of departure and the personal signature of the head are put;
• If the entrepreneur submits the report, he puts his signature and the date of departure, while the full name in the field is not filled;
• If the report is sent by a representative, then you must enter the full name and surname. person, or the name of the organization, signature and date of filing. Also below are the details of the power of attorney for filing the report. It also needs to be attached to the report as an attachment.

How to calculate the average number of employees

Usually an accountant is involved in determining this indicator in the enterprise, or personnel worker.

Due to the fact that the average number has great importance, its calculation must be approached responsibly in order to ensure the maximum accuracy of the calculation. Indeed, on its basis, for example, the right to use the preferential treatment will be determined. In addition, the supervisory authority itself can recheck it.

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

Computer programs on the conduct of personnel or accounting make it possible to calculate 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 labor 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 c.

The following are thrown out of the calculation:

• Concurrently issued, for whom this is not the main place of work;
• Carrying out work under construction contracts;
• Workers who are on maternity leave or parental leave;
• Employees whose signed agreement provides for a shorter working day. However, if a short day is defined at the legislative level, then such an employee must be included in the calculation.

For weekends and working days, the number on this day is taken according to the number of employees on the working day in front of it. This means that if the employment agreement was terminated on Friday, then this employee will still be involved 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 labor agreement, then the number for him is taken as "1" - in any case, it is necessary to take into account the director, who is fixed in the registration documents, even if his salary is not charged.

Step 2. Determining the number of employees who work full-time, for each month

This indicator 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 in the month.

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

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

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For example: There are 30 days in a month. From 1 to 14, 21 people worked, from 15 to 21 - 18 people, from 22 to 31 - 19 people.

The number of employees for this month will be: (14x21 + 7x18 + 10x19) / 31 = 19.67 people.

Attention! According to the calculation rules, the final result must be rounded to the second digit after the decimal point.

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

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

After that, 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.

WORKH = CHASNAP / (WORKDN * WORKHAS), where

RABch - the average number of part-time workers;

CHASnap - the number of hours that part-time workers actually work.

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

WORK HOUR - the duration of a full working day. For a 40-hour week, this figure is 8 hours, for a 32-hour week, 7.2 hours are taken.

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

Calculation of the average headcount:

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

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

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

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

A certain result will need to be rounded to an integer, taking into account the rule according to which the fractional part up to 0.5 is discarded, and over 0.5 is considered as 1.

RABM = RABP + RABch, where

RABM - the average number of employees per month;

RABP is the average number of full-time employees;

RABCH is the average number of part-time employees.

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

19,67+0,63= 20,3

After rounding, the result is 20.

Step 5. Calculation of the average number of employees for the whole year

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

To this end, 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. - the average for January, February, etc.

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

A feature of this calculation is that if the company did not start working at the beginning of the year, but, for example, in July, then the number 12 will still be the divisor in the formula.

Attention! Often, in addition to the annual average number, it is necessary to determine the quarterly or the average number of employees for half a year. 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 not submitting information on the average headcount

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

A business entity is punished with a fine in the amount of 200 rubles for untimely sending a report to the Federal Tax Service Inspectorate.

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

At the same time, it must be borne in mind that the application of penalties to violators does not relieve the firm 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 the punishment of both the company and its responsible persons for repeated failure to submit this report with double fines.

Good day to all! Today is an article that continues the rubric: sequence of actions.

Deadline for the average headcount

1. As a rule, the reporting period for the SSR is a calendar year. It is necessary to hand over the SSH for the year before January 20 of the year following the reporting year;
2. When opening or reorganizing an LLC, it is necessary to submit reports on the average number of employees by the 20th day of the next month after the opening of the LLC or its reorganization;
3. In the event of the liquidation of an LLC or the closure of an individual entrepreneur, it is also necessary to submit reports to the SSH.

The list of persons who are not included in the calculation of the SSR

1. Individual entrepreneur - an individual entrepreneur is not an employee (he does not receive a salary) and therefore, when calculating the average headcount, he is not taken into account;
2. Citizens undergoing internship and students;
3. Employees working under contracts;
4. Part-time employees;
5. Women who are on parental leave or maternity leave.

Formula for calculating SDR for a year

To calculate the average number of employees for the year, a special formula is used:

SDR (for the year) = ((SDV for January) + (SDV for February) + (SDV for March) + (SDV for April) + (SDV for May) + (SDV for June) + (SDV for July) + ( MST for August) + (MST for September) + (MST for October) + (MST for November) + (MST for December)): 12

How to calculate SDR for a month

An example of calculating SDR for a month:

Let's calculate the SDR for the month of September. Suppose that 3 people worked for us from September 1 to 12, 2 people worked from September 13 to 20, and 4 people worked from September 21 to 30.

For this example SSH for September = (3 + 3 + 3 + 3 + 3 + 3 + 3 + 3 + 3 + 3 + 3 + 3 + 2 + 2 + 2 + 2 + 2 + 2 + 2 + 2 + 4 + 4 + 4 + 4 + 4 + 4 + 4 + 4 + 4 + 4): 30

As you can see, I have added the number of employees for each day in the month and divided by the number of days in September (30).

In total, in our example, we get: SSR (for September) = 92 ( total amount employees per month by day): 30 (number of days in a month) = 3.07

Since when calculating the SDR for a month, it is necessary to have whole numbers, so we round off as taught at school.

In our case, we round up to 3 and we get that in our example SSR for September = 3

And in the same way, we calculate the SDR for other months, after which you insert the data into the formula.

An example of calculating SDR for a year

Suppose that after calculating the SSR on a monthly basis, we received the following figures: (SSR January = 1), (SSR February = 1), (SSR March = 1), (SSR April = 1), (SSR May = 1), (SSR June = 1) , (SSR July = 3), (SSR August = 3), (SSR September = 2), (SSR October = 2), (SSR November = 2), (SSR December = 1)

Let's calculate the SSR for this example: SSR = (1 + 1 + 1 + 1 + 1 + 1 + 3 + 3 + 2 + 2 + 2 + 1): 12 = 1.6

Now you need to round off, since the number after the decimal point is 6, then we round up.

TOTAL CDR PER YEAR (in this case) = 2

If an entrepreneur or LLC has not worked for some months, then the SDR for this month will be equal to 0

An example of calculating the SDR for an incomplete year

What if the year is not full? Let's take a closer look at this question with an example.

Let's say that the organization started its work in the same September. The organization employs a director, an accountant and 2 employees. And to complicate the task, suppose that in December 1 employee quit.

From the given data we have:

SSH (January), SSH (February), SSCH (March), SSCH (April), SSCH (May), SSCH (June), SSCH (July), SSCH (August) = 0 (as I said before, in if the organization did not work in some month, then the SDR of this month is 0)

In total, according to the given data, we have 4 employees in September, October, November and 3 employees in December.

Means: (SSCH September = 4), (SSCH October = 4), (SSCH November = 4), (SSCH December = 3). Here I will not calculate for these months and will indicate ready-made figures (you can count for these months and you will have just such numbers)

We calculate the SDR for an incomplete year (for our case)

SSH (average number of employees) = (0 + 0 + 0 + 0 + 0 + 0 + 0 + 0 + 4 + 4 + 4 + 3): 12 = 1.3

Since we increase the value more than 0.5 or decrease it to less than 0.5, (this is taught in school), we get:

1.3 since 0.3 is less than 0.5, then SSR = 1 - this is for our particular case.

Penalty for not passing the SSH

If you do not hand over by January 20, a fine of 200 rubles will be imposed on the organization. + from 300 to 500 rubles. fine for the leader.

Currently, many entrepreneurs use this Internet accounting for calculating taxes, contributions and submitting reports online, try it for free. The service helped me save on the services of an accountant and saved me from going to the tax office.

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Firms and businessmen are required to send to the IFTS report on the average headcount. Completion date for 2017 year and some of the nuances for newly created organizations are discussed in our article.

Features of the document

The legislation requires that all organizations and private entrepreneurs using hired personnel in their activities submit to the tax authority information about the average number of employees. Deadline for delivery it must be strictly observed.

This document includes information on the number of staff members who worked at the enterprise during the reporting year. It is filled out on the KND 1110018 form. It contains the following information:

• organization name / full name individual entrepreneur (no abbreviations);
• the date, when the report on the average headcount is submitted;
• name and code of the IFTS to which the report is submitted;
• FULL NAME. and the signature of the head of the organization;
• print (if available).

The document consists of only one page, which looks like a tax return.

The filling process is straightforward. The main thing is to correctly calculate the indicator and observe it.

It is necessary to submit data on the form that was used last year. He hasn't changed. And when filling it out, you can be guided by the recommendations from the letter of the Federal Tax Service No. ЧД-6-25 / 353. It contains the features of filling in a number of details.

Why rent

It is necessary to submit the report under consideration to tax inspectors so that they can monitor compliance with the requirements of tax legislation. For example, the average headcount indicator will tell them:

• whether the business is really small or large;
• is it allowed to take tax reporting in printed form and etc.

It is important to observe deadlines for the average number of employees... Because otherwise, the tax authorities will write out a fine and recalculate the amount of mandatory payments that must go to the treasury from a specific enterprise, individual entrepreneur.

Who should take

Send to the tax authority at the place of registration in the prescribed deadlines average reporting should:

1. legal entities - regardless of their legal form;
2. businessmen using hired labor;
3. persons involved private practice and concluding labor contracts(notaries, lawyers, etc.).

An important nuance: all legal entities must know and comply with deadlines for submitting a report on the average headcount regardless of the presence / absence of employees, since they hand over it without fail.

How to take

There are 2 ways to send a document to the tax office:

1. Electronic.

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The operation is performed in personal account on the official website of the Federal Tax Service - www.nalog.ru. Information about when to take the average headcount, will arrive in a system message.

2. In printed form.

The completed report can be brought in person to the tax office or sent by Russian Post.

Attention: the second method is suitable for economic entities whose average number of employees is less than 100 people. When the indicator exceeds this limit, information should be submitted only in electronic form.

Please also note that the document in question is not a tax return. The main thing is to know for sure when information about the average number of employees is submitted, comply with the deadlines and correctly make the necessary calculation.

What are deadlines for submitting information on the average headcount in 2018

Existing companies and entrepreneurs employing hired labor submit a certificate of average headcount - no later than January 22, 2018(transfer from 20.01, since Saturday). It is presented to the tax office at the place of residence of the merchant, registration of a legal entity.

There are certain situations when you need to hand over the average number of employees at other times. Let's consider them in more detail.

New firms

In Russia, new enterprises are opening literally every day. At the same time, both large and small organizations ( legal form and the size does not matter), registered already in January 2018, are not required to submit information for the 2017th year.

It is quite logical that deadlines for the average headcount for new organizations in this case fall on February 20, 2018 (this will be Tuesday). This is established by tax legislation. And then according to the same principle: the month of creation, followed by the month of delivery of information on the number of personnel.

New IE

Many individuals seek to create own business to offer our services in different fields of activity. Registration as an individual entrepreneur opens up a lot of opportunities, but it also obliges you to fulfill certain formalities. All businessmen who plan to use hired labor in the framework of their activities should know when to submit information on the average headcount.

So, upon receipt of a business certificate in 2017, the report in question is submitted to the Federal Tax Service Inspectorate no later than January 22, 2018.

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Liquidation: until what date is the average headcount should go to the IFTS

Termination may not always be associated with bankruptcy. Sometimes they do this in order to obtain a higher legal status and expand their opportunities. And regardless of the reason, when closing an individual entrepreneur or liquidating an enterprise, it is necessary not only to officially notify the tax authorities about the decision, but also hand over a certain package of documents. When the average headcount surrenders in a similar situation?

The legislation sets the deadline: no later than the actual date of deregistration. All necessary certificates and documents are submitted to the IFTS at the place of residence of the individual entrepreneur, the location of the company.

Reorganization: when to hand over the average number of the newly created organization

IN Russian legislation there is no concept of "newly created organization". But in practice, they also include firms that have undergone re-registration as a legal entity. For example, after a reorganization.

Such enterprises also submit a certificate of the number of employees. For the newly created organization deadline for the average headcount- no later than the 20th day of the month following the opening month.

EXAMPLE

Situation
During the reorganization of LLC "Guru" on February 6, 2018, LLC "Guru-M" was separated from its structure. At the same time, the first company continued to exist. And in new company 13 people were hired. When to submit the average headcount of a newly created organization?

Solution
The management of Guru-M LLC must submit the information no later than March 20, 2018. If until this moment the number is maintained, the document indicates - 13.

When there are no staff and activities

In case of a temporary suspension of activities, as well as the absence of personnel, the enterprise is not exempt from the obligation to send the average number of employees. When gives up, according to the letter of the Ministry of Finance No. 03-02-07 / 1-285 of 2008: the general term is valid. That is, no later than January 22, 2018 for the period of 2017.

"Objects"

Branches, representative offices, etc. are geographically remote from the parent company and are equipped with stationary workplaces. They carry out part of the tasks of the main organization. This is the main difference separate subdivisions... What are deadlines for submitting information on the average number of employees for similar structures?

So: the data is not submitted separately for each branch or other division. They are accumulated by the parent organization. Based on the collected information about the personnel, it calculates the indicator and then submits uniform information to the IFTS.