Tip 1: How to determine the average number of employees
In terms of average numbersworkers organizations take into account the averagenumberworkers. The average is taken into account separately.number working on the external combination of posts and the averagenumberworkers. which were entered into a civil contract to perform specific work. Background information necessary to take in the timesheet. They filled in each division of your company. The calculations refer to paragraphs 81 to 84 of Order No. 278.
For time sheets, determine the listnumber on a specific date, for example, on the last day of the reporting period. Please note that not all categoriesworkers shall be taken into account, their list is given in paragraph 83. Some of the workers that contribute to payroll, are also not factored into the average. These include women who are on leave for pregnancy and childbirth, as well as those who are enrolled or were enrolled in universities.
Determinenumberworkers at the end of each month of the reporting year. It is determined for each calendar day. Whereinnumber at weekends and on public holidays is equivalent to the number of the working day before the weekend. Note that this includes the owners of the business, if they have it paid for. Vacationers who are granted a regular vacation
Fold the payrollnumber for each day of a particular month and divide it by the number of calendar days in it. Round the resulting value to whole units. This will be the average value for a given month.
For each period that is reporting - quarter, year, add the averagenumber for the months that are included in it and divide, respectively, by 3 or 12. This will be the average value for a certain quarter or reporting year.
To calculate taxes, every entrepreneur and organization must know the averagenumber their employees. This figure is indicated in the submission of reports to the social insurance Fund. It is needed in order to calculate contributions, the Pension Fund to use the regressive scale. This indicator indicates whether the firm to qualify for the simplified form of taxation. The calculation of the average number of employees is for a period of time: half, quarter, or month.
Calculate the payrollnumber workers on a specific date. Payrollnumber workers for each calendar day consists of all employees working under an employment contract. Add up all the employees who work and are absent because of business trips, sick leave, holidays and so on. Of payroll deducted those who work part-time from other companies, civil contract, to work in another company based on learning for professional development.
Calculate the averagenumber employees of the enterprise for a month. All women who are on maternity leave are excluded from the calculation. To obtain the average number for the month it is necessary to sum up the listnumber employees for each day of the month and divide by the number of days in the month. The resulting amount is rounded up. If the company some employees are working under the labour contract of the incomplete working day, the average number they are calculated in proportion to time worked.
Calculate the number of man-days that this group of employees has worked. Add up all man-hours worked, divide them by the amount of a full working day and multiply by the number of working days. Averagenumber part-time workers per month will be equal to the number of man-days divided by the number of calendar days in the month. General averagenumber workers will be equal to the sum of the number of workers with a full working day and part-time work.
Calculate the averagenumber employees of the enterprise for a certain period. For the average number of employees for the year, it is necessary to sum up the averagenumber for each month of the year and divided by 12. For the average number for the quarter - the average number isnumber for each month of the quarter and is divided by 3. The average is calculated similarlynumber for other periods of time.