Tip 1: How to determine the average number of employees
In terms of average numbersemployees the organization takes into account the averagestrengthemployees. Separately, the averagestrength working on external combination of posts and the averagestrengthemployees. 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.
On the time sheets, determine the schedulestrength for a certain date, for example, for the last number of the reporting period. Please note that not all categoriesemployees 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.
Identifystrengthemployees at the end of each month of the reporting year. It is determined for each calendar day. Whereinstrength 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
Add the liststrength for each day of a certain month and divide it by the number of calendar days in it. The resulting value is rounded up to integer units. This will be the average value for a given month.
For each period that is reported - quarter, year, add the averagestrength for those months that enter into it and divide, respectively, by 3 or 12. This will be the average value for a certain quarter or fiscal year.
For the calculation of taxes, each entrepreneur and organization must know the averagestrength 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 liststrength employees on a certain date. Listedstrength 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 averagestrength employees of the enterprise for a month. All women who are on maternity leave this month are excluded. To obtain the average number of employees per month, it is necessary to summarize the liststrength 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 have worked. Summarize all the worked man-hours, divide them by the value of the full working day and multiply by the number of working days. Averagestrength workers with part-time employment for the month will be equal to the number of person-days divided by the number of calendar days in a month. Total averagestrength workers will be equal to the sum of the number of employees with a full working day and a part-time work day.
Calculate the averagestrength employees of the enterprise for a certain period. For the average number of employees per year, it is necessary to summarize the averagestrength for each month of the year and divided by 12. For the average strength for the quarter - summed up the averagestrength for each month of the quarter and is divided by 3. Similarly, the averagestrength for other periods of time.