Data on the average payroll in 2017 is the most important information about employees and must be submitted by employers first. Every year, the country's institutions are required to prepare a detailed report, while private entrepreneurs can submit this list only if personnel have been hired for the work.
In order for the submission of reports on the SSC to follow all the rules, you must fill out a special form, which can be downloaded via the Internet from the official website of Rosstat. To ensure that all fields are filled out correctly, you should pay attention to the form containing the following items:
- Reason for Statement Code (RPC) and Individual Tax Number of a company or private entrepreneur.
- Full name of the entrepreneur or full name of the company.
- Name of the inspection code where this report will be sent.
- Data on MSS in whole units. If a fractional figure is obtained during calculations, rounding rules must be applied.
- Full name of all company managers, date of completion, signature and seal.
The deadline for submitting the annual report is January 20, 2021. Please note that these data will apply to 2021. Those organizations that were created recently can submit a report until the 20th day of the month following the month in which they began work.
Failure to submit reports on time will result in penalties:
- for companies - 200 rubles and from 300-500 rubles for its management.
- for individual entrepreneurs - 200 rubles.
In 2021, the SSC reporting form will remain unchanged.
Report 2021
Order of the Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174 approved the form for submitting information on the average number of employees. The 2021 form remains the same and has not undergone any changes. On our website .
Newly created (reorganized) organizations submit information about the average headcount twice:
- no later than the 20th day of the month following the month of creation (reorganization);
- no later than January 20 of the year following the year of creation (reorganization).
Who is included in the average headcount and an example of its calculation
The procedure for determining the average number of employees is regulated by the Order of Rosstat dated October 28, 2013, which states that the list of payroll numbers includes all employees hired under employment contracts.
Note! When calculating the average headcount, the duration of the employment contract does not matter at all.
You can learn more about the list of definitions of “inclusion” or “non-inclusion” in the payroll in paragraphs 79 – 81 of the above-mentioned Order.
An example of calculating the average number of employees per month:
| Month | Amount of workers |
| from 1 to 10 March | 10 people |
| March 11 to 29 | 25 people |
| March 30 to 31 | 20 people |
| Calculation: (10 days*10 people) + (19 days*25 people) + (2 days*20 people)): 31 days. = 615 people : 31 days = 19.8 people | |
| Total | 19.8 people (rounded to 20 people) |
An example of calculating the annual average number of employees:
| Month | Amount of workers |
| January March | 35 people |
| April May | 33 people |
| June – December | 40 people |
| Calculation: ((35 people * 3 months) + (33 people * 2 months) + (40 people * 7 months)) : 12 months. = 451 people : 12 months = 37.58 people | |
| Total | 37.58 people (rounded to 38 people) |
Who is obliged to take
Data on the average number of company employees is required by the fiscal authorities and Rosstat. According to Article 80 of the Tax Code of the Russian Federation, the following are required to submit information about the SSC in a timely manner:
- organizations (and it doesn’t matter whether they use hired labor);
- Individual entrepreneurs whose staff during the year included at least one subordinate under an employment contract.
Keep in mind: entrepreneurs who have not worked with hired personnel during the year do not submit this report.
The method of submitting the report depends on the number of employees:
- if there are less than 100 people, it can be on paper or electronically;
- if more than 100 units - only electronically.
The point of the report is that information on the average number of employees for 2021 shows whether a company or individual entrepreneur has the right to apply special tax regimes. So:
- to use the simplified tax system, the staff should not exceed 100 people;
- The limit for switching to a patent is 15 people.
Calculation for part-time working days
At the second stage, it is necessary to obtain data on employees who worked part-time or on a shift schedule. The average headcount for such categories is determined in relation to the generally accepted schedule at the enterprise and the standard length of the day. For example, with a 40-hour work week it will be equal to 8 hours, for a 48-hour week it will be 9.6.
The formula for calculations looks like this: we divide the number of hours worked by a person per month by the standard length of the working day and divide by the number of working (!) days in the month.
Example: an organization hired two employees to perform a number of tasks for a 4-hour working day. In April, one worked 12 days, the other 18. The average number of part-time employees for the reporting month was 0.7:
- first - 48 / 8 / 21 = 0.28;
- second - 72 / 8 / 21 = 0.42;
- total - 0.28 + 0.42 = 0.7.
How to count
To determine the weighted average number of employees, you need to take the number of employees for each calendar day. Then the data for the month is summed up and divided by the number of its calendar days. In this case, the resulting total must be rounded to the nearest whole number.
When making calculations regarding holidays and weekends, the number of employees who were on the previous working date is entered.
If the company has only a director, the number “1” is indicated in the form with information about the average headcount.
Please note that the calculation also takes into account employees who are absent due to:
- departure on a business trip;
- being on sick leave;
- vacation (paid or at your own expense);
- remote work;
- when a day of rest is taken for going to work on a holiday or day off.
You should not include information about:
- company owners who do not receive a salary;
- employees undergoing off-the-job training;
- external part-time workers;
- employees on maternity leave;
- persons taken under civil law agreements.
For more information about this, see “Who should be included in the average number of employees for 2021.”
In order to correctly fill out the “Information on average headcount” form, you must also establish the number of persons for each calendar day who work part-time. To do this, use the formula:
| SSChnz = Vm : Vrd : Dm |
Where:
- SSChnz – weighted average of part-time specialists;
- Wm – the number of hours they worked per month;
- Vrd – standard number of working hours in one day according to company standards;
- Dm – number of working days of the month.
At the same time, for persons working part-time, the number of hours of work for days of sickness and vacation is recognized as equal to the number of hours worked for the previous day.
Employees who, due to legal requirements or the initiative of the employer, have a shortened day, are considered to be employed full time.
The last step is to add up the data for full-time and part-time specialists and divide this by 12 months. The resulting number should be rounded to the nearest whole number. It is this indicator that will be contained in the “Information on the average headcount” form submitted to the tax authorities.
Average headcount for 2021 = average headcount indicators for each month of 2021 / Number of months in 2021
Also see “Filling out a report on the average number of employees for 2021: sample” (relevant in 2017).
Let's count heads
The average payroll number is based on the payroll number. This data summary shows the full composition of employees, including those who are on sick leave, on vacation or on business trips. The payroll does not include only employees who are on maternity leave, maternity leave and unpaid educational leave.
The headcount is always compiled for a specific date: the first or last day of the month. Weekends and holidays are counted according to the previous working day.
The Kontur-Personnel program can generate information on the average number of employees for each month in the period, broken down by type of personnel, categories of employees
To learn more
Sanctions for not submitting a report
If a company or individual entrepreneur does not submit the information in question within the established time frame, a fine will be imposed in the amount of:
- for a company or individual entrepreneur – 200 rubles (according to Article 126 of the Tax Code of the Russian Federation);
- for officials (chief accountant, director) - from 300 to 500 rubles (according to Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
Remember that the law establishes a standard form on which information on the average number of employees is submitted. The 2021 form remains the same and has not undergone any changes. Use it to fill out, follow the calculation rules and will not face sanctions from the Federal Tax Service inspection.
Also see January 2021 Reporting: Full Review.
Read also
03.01.2018
Looking for the average
The average number of employees is the total number of employees of an enterprise for a certain period of time. This period can be a year, a quarter, a half-year or a month.
When calculating the average headcount, we must not forget that the requirements of Rosstat and the tax inspectorate for the SSC report differ from the requirements of the Pension Fund and the Social Insurance Fund. In the first case, the information does not include external part-time workers and those who work under a contract or civil contract. Internal part-time workers are counted only once - at the main place. Information on the average number of employees submitted to the Pension Fund and the Social Insurance Fund includes both of these categories of workers. In this case, part-time workers take into account both the main and additional workload.
Article
The deadline for submitting the average number of employees in 2021 falls on January 20. In the report, indicate the date as of which the information is being submitted - this is January 2021.
When should I submit information on the average number of employees in 2021?
Every year, information on the average number of employees for the previous calendar year is submitted to the tax office. The deadline for this is no later than January 20 of the following year. It is necessary to report on the number of employees for 2021 no later than January 20, 2021 (Clause 3 of Article 80 of the Tax Code of the Russian Federation).
If the company was registered in 2021, the report must be submitted no later than the 20th day of the month following the month in which the company was created. The second time - no later than January 20, 2021 based on the results of 2021. The same rule applies when reorganizing a company (paragraph 3, paragraph 3, article 80 of the Tax Code of the Russian Federation). And if the company was registered in January 2021, it must provide information as of February 1, 2021. The deadline for this is February 20, 2021.
Important!
Information can be submitted electronically or on paper (in person or by mail).
To whom should you report the number of employees?
All companies and entrepreneurs submit a report on the average headcount. An exception is made for individual entrepreneurs without employees.
The information is submitted to the Federal Tax Service at the place of registration of the organization or entrepreneur. Companies with separate divisions report as a whole for the organization to the inspectorate with which the parent organization is registered.
See tips for submitting January reports.
What is the penalty for being late with a report?
For each failure to submit a report, an organization may be fined in the amount of 200 rubles, and its head - from 300 to 500 rubles.
Even after paying the fine, a report on the average number of employees will have to be submitted.
But there is no penalty for false information.
Who to include in the calculation
See which employees to include in the calculation:
Employee category
How is the number taken into account?
Link to document
| Regular full-time employees (including probationary employees) | The number of such employees is fully taken into account | clause 79 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees hired to replace absent employees (for example, a woman on maternity leave) | The number of such employees is fully taken into account | subp. “t” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Employees with fixed-term employment contracts | The number of such employees is fully taken into account | clause 79 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Internal part-timers | Counted as one unit when calculating | subp. “a” clause 80 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| External part-timers | When calculating the average headcount, this indicator is not taken into account | The average number of such employees is determined in terms of full-time employment (by dividing the person-days worked by the number of working days according to the calendar in the reporting month) | subp. “a” clause 80, clause 81.3, 82 instructions approved by Rosstat order No. 428 dated October 28, 2013 |
| Employees on sick leave | The number of such employees is taken into account in full (regardless of the actual time worked) | subp. “c” clause 79 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees on leave (annual or additional) | The number of such employees is taken into account in full (regardless of the actual time worked) | subp. “o” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Employees who are on leave without pay (regardless of the length of leave) | The number of such employees is taken into account in full (regardless of the actual time worked) | subp. “u” clause 79 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees who are: – on maternity leave; – on leave in connection with the adoption of a newborn child; – on maternity leave | Do not take into account the number of such employees when calculating | clause 81.1 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Seconded employees, if they maintain average earnings (including for short-term business trips abroad) | The number of such employees is fully taken into account | subp. “b” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Homeworkers | The number of such employees is fully taken into account | subp. “g” clause 79 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees who are required by law to have reduced working hours (minors, disabled people of groups I and II, employees of hazardous industries, etc.) | The number of such employees is fully taken into account | subp. “d” clause 79, clause 81.3 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees who are employed part-time or part-time (in accordance with the employment contract or with their consent) | When calculating the average headcount, such employees are taken into account in proportion to the time worked | The average number of such employees is determined in terms of full-time employment (by dividing the person-days worked by the number of working days according to the calendar in the reporting month) | subp. “d” clause 79 and clause 81.3 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 |
| Employees transferred to part-time work at the initiative of the administration (without written consent) | The number of such employees is fully taken into account | clause 81.3 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees temporarily sent from other organizations (if they do not retain the average salary at their main place of work) | The number of such employees is fully taken into account | subp. “k” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Full-time employees with whom civil law contracts have additionally been concluded | When calculating the average headcount, such employees are taken into account once | When calculating the average number, such employees are not taken into account | subp. "b" clause 80, para. 3 clause 83 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 |
| Freelance employees with whom contracts and other civil contracts have been concluded | When calculating the average headcount, such employees are not taken into account | When calculating the average number, such employees are taken into account for each calendar day as whole units throughout the entire period of the contract, regardless of the period of payment of remuneration | subp. “b” clause 80, clause 83 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 |
| Entrepreneurs with whom contracts for construction, paid services and other civil law contracts have been concluded | Do not take into account the number of such employees when calculating | clauses 79, 83 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Employees who combine work and study and are on study leave while maintaining their average earnings | The number of such employees is fully taken into account | subp. “m” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Employees who combine work with training and are on vacation at their own expense | Do not take into account the number of such employees when calculating | clause 81.1 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees who have been granted leave at their own expense in connection with passing entrance exams to a university, college, etc. | Do not take into account the number of such employees when calculating | clause 81.1 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees sent for training (upgrading their qualifications, acquiring a new profession) outside of work (if they maintain average earnings) | The number of such employees is fully taken into account | subp. “and” clause 79 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Citizens (military personnel and persons serving sentences of imprisonment) recruited for work under special contracts with government organizations for the provision of labor and included in the average number of employees | When calculating the average number of employees, such employees are taken into account as whole units based on the days they report to work. | When calculating the average number, such employees are not taken into account | subp. “c” clause 80, clause 81.2 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 |
| Employees transferred to work in another organization if their salary is not maintained, as well as those sent to work abroad | Do not take into account the number of such employees when calculating | subp. “g” clause 80 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Citizens with whom a student agreement for vocational training has been concluded (with a scholarship) | Do not take into account the number of such employees when calculating | subp. “d” clause 80 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Employees who submitted a letter of resignation and stopped working before the expiration of the notice period or stopped working without warning the administration | When calculating, do not take into account the number of such employees from the first day of absence from work. | subp. “e” clause 80 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Owners of an organization who do not receive a salary | Do not take into account the number of such employees when calculating | subp. “g” clause 80 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Members of the cooperative who have not concluded employment contracts with the organization | Do not take into account the number of such employees when calculating | subp. “z” clause 80 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Lawyers | Do not take into account the number of such employees when calculating | subp. “and” clause 80 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Military personnel in the performance of military service duties | Do not take into account the number of such employees when calculating | subp. “k” clause 80 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Owners of an organization receiving a salary | The number of such employees is fully taken into account | para. 2 clause 79 of instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Full-time employees who actually showed up for work (including those who did not work due to downtime) | The number of such employees is fully taken into account | subp. “a” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Employees who did not show up for work due to the performance of state or public duties | The number of such employees is fully taken into account | subp. “g” clause 79 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees with special titles | The number of such employees is fully taken into account | subp. “z” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Students and students of educational institutions working in organizations during practical training, if they are enrolled in jobs (positions) | The number of such employees is fully taken into account | subp. “l” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Employees who were: – idle (both at the initiative of the employer and for reasons beyond the control of him and the employee); – on unpaid leaves at the initiative of the employer | The number of such employees is fully taken into account | subp. “f” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Employees who took part in strikes | The number of such employees is fully taken into account | subp. “x” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Employees working on a rotational basis | The number of such employees is fully taken into account | subp. “ts” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
| Employees under investigation pending a court decision | The number of such employees is fully taken into account | subp. “u” clause 79 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees temporarily absent from work due to the fact that the administration granted them time off for overtime | The number of such employees is fully taken into account | subp. “p” and “r” clause 79 of the instructions approved by Rosstat order No. 428 dated October 28, 2013 | |
| Employees temporarily absent from work due to absenteeism | The number of such employees is fully taken into account | subp. “w” clause 79 of the instructions approved by Rosstat order dated October 28, 2013 No. 428 | |
What form should I use to report?
Information on the average number of personnel 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]
Download the form for information on the average number of employees.
View the form:
Sample information on the average number of employees
View a sample of information on the average number of employees for 2021:
https://www.glavbukh.ru/art/88391-qqqm12y26-srok-sdachi-srednespisochnoy-…
Where to submit and methods of sending reports
Existing regulations determine that the average number of employees must be submitted by individual entrepreneurs at the place of their registration, that is, residence, and organizations - at their location. If a company has structural divisions, then it must report generally for all employees, including those employed in branches and separate departments.
This report can be filled out manually or using specialized programs and Internet services.
You can submit it to the tax office:
- By directly delivering a paper document to the inspector - in this case, you need to submit two forms, on one of them the responsible person puts a mark of receipt and returns it to the company representative
- Method of sending a report on paper by mail with a list of attachments
- Using electronic document management - for this the company must have an electronic digital signature and an electronic document flow program
Depending on the region where the company is located, the Federal Tax Service may ask you to submit an electronic copy of it along with the paper document.
Calculation of the average number of all employees per month
To determine the total number, you need to add the average number of full-time and part-time workers. The final value is rounded according to mathematical rules - more than 0.5 is rounded up, and less is discarded.
Chs = Chm + Chn , where:
- Chm - Received number of full-time employees per month
- Chn — Received number of part-time employees per month
Example. Let’s take the initial data from the examples described above, where employees worked for the month of March.
Calculation: 15.45 + 0.5 = 15.95
New companies
In Russia, new enterprises open literally every day. At the same time, both large and small organizations (legal form and size do not matter), registered in January 2021, are not required to submit information for the 2017 year.
It is quite logical that the deadline for submitting the average number of employees for new organizations in this case falls on February 20, 2021 (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 submission of information on the number of personnel.
Features of the document
The law requires that all organizations and private entrepreneurs using hired personnel in their activities provide information on the average number of employees to the tax authority. Submission deadlines 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 form KND 1110018. It contains the following information:
- name of organization/full name individual entrepreneur (no abbreviations);
- the date when the report on the average number of employees is submitted ;
- name and code of the Federal Tax Service to which the report is submitted;
- FULL NAME. and the signature of the head of the organization;
- stamp (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 comply with the deadlines for submitting the average number of employees .
Data must be submitted on the form that was used last year. He hasn't changed. And when filling it out, you can follow the recommendations from the Federal Tax Service letter No. CHD-6-25/353. It describes the specifics of filling out a number of details.
Following the link, you can download the current form of the report in question from our website and see a sample of how to fill it out.
