Tip 1: How to determine the number of staff
When calculating the number of employees in the enterprise employees, approved by Rosstat 12.11.2008 refer to the "Instructions for completing the forms for statistical reporting", paragraphs 81 to 84 of this document. Your calculations should be based on the timesheet of time that fill the heads of your organization or personnel Department. The source of the required information will be orders of appointment and dismissal, transfer of employees, copies of which can be obtained in the personnel Department.
Determine the headcount given the fact that the number of workers on the external job sharing and those with whom he concluded a civil law agreement for performing certain types of work is counted separately. Registration shall be all the employees of your company. A full list of those included in the payroll, but not included in the determination of the average number given in paragraph 83 "Instructions".
In the population the leaders of the company are only included if they get it wages. Mention it and those employees who are currently in business trips, regular employment on leave or are absent by reason of temporary disability.
When calculating the number for a certain date, note that if it falls on a weekend or a holiday, the last business day preceding the weekend is taken into account.
As whole units, consider employees who receive an additional payment at your enterprise. works for one and a half or two bets, as well as those who work part-time or a working week.
What is the average number and why is it necessary? It is a measure of the enterprise. It is required for tax inspection (all employers, regardless of number and size, and be accountable to the tax authorities by 20 January of each reporting year) and also for statistics.
- Time sheets.
Distinguish between the headcount of employees, average payroll and average. In the headcount includes all employees who have concluded employment contract and working on a permanent, temporary (including seasonal) basis. As a rule, the headcount is considered to be in accordance with the documents of the primary financial statements (the sheet of accounting of working time). Taking into account all workers, even if for some reason (vacation, additional vacation, illness, business trip, study, etc.) they were absent. The number of employees in a weekend or public holiday corresponds to the number of the previous day.
The average number depends on the payroll. From it specifically excludes employees who are on vacation and maternity leave, leave to care for a child. Employees working part-time are accounted in proportion to time worked. And you need to know that this paragraph applies only to those employees who work in such regime for personal statements. If a statement is not considered full time. Do not belong to that category of workers who are on reduced working hours in accordance with the law (for nursing mothers, if the employee's age less than 18 years, working in harmful working conditions, etc.).
Of the average number (it is important in the calculation of economic indicators of enterprise performance such as labor productivity, average wage of workers) additionally takes into account external part-time workers and persons who have concluded with the company a civil law contract. They are also considered in proportion to time worked.
The average number is calculated for a specific period: month, quarter, six months, a year. Even if the period worked out not all days, you should divide the whole period. So if the company started to work from the first day of the reporting period, the calculation is for the entire period: first day of work of JSC "Scrabble" — August 19, numbers 16 persons, the average for August is (16чел x 13дн)/31дн = 6.7 persons, i.e. 7 people.
Example 1: Consider the average number of JSC "Scrabble" on Sept. Mode of operation 5 day week full day – 8 hours. In September: 12 number accepted 5 persons (2 persons on a part-time one works 4 hours, another 6 hours)
560 people-days / 31k.dn = 18.06 people, i.e. 18 people ..
Explanation of the calculation of part-time workers: one person works 4 hours, i.е. 4 hours / 8 hours = 0.5; the second - 6 hours, i.е. 6 hours / 8 hours = 0.75. Total from 12 on the incomplete day - 1,25 people.
Example 2: As a result of the above calculations, we have such figures of the average size of OJSC "Erudit":
september - 18 people;
october - 19 people;
december - 20 people.
The average number of employees for the 3rd quarter is: (7 + 18) / 3 = 8.33. 8 people,
where 7 - average for August; 18 - the average for September; 3- the number of months in the quarter.
The average number of employees for the fourth quarter is: (19 + 17 + 20) / 3 = 18.7. 19 people;
Average payroll for the year will be:
(8 + 19) / 4 = 6.75, which is equivalent to: (7 + 18 + 19 + 17 + 20) / 12 = 6.75 or 7 people.
Not everything is clear? Look for the answer.
- how to calculate the number of employees
When determining the average number, determine it for each calendar day of the month, add up and divide the amount received by the number of calendar days. Round the indicator to integer units.
If you want to determine the average number for the year, then add the monthly average for each month of the reporting year and divide the sum by twelve.
How to determine the number of staff
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