# Tip 1: How to determine the average number of employees

The average number of **workers** the organization takes into account the average **the number****workers**. Separately considered average **the number** working on the external alignment of posts and average **the number****workers**. 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.

The timesheet payroll time determine **the number** on a certain date, for example, on the last day of the reporting period. Note that not all categories **workers** 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.

Define **the number****workers** at the end of each month of the reporting year. It is determined on each calendar day. In this case **the number** 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 list **the number** for each day of a particular month and divide it by the number of calendar days in it. The resulting value is rounded to the nearest units. It will be the average value for that month.

For each period, which is a reporting quarter, year, fold the average **the number** for the months that go into it and divide, respectively, on 3 or 12. This will be the average value over a specific quarter or fiscal year.

To calculate the tax every entrepreneur and organization needs to know the average **the number** 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 payroll **the number** workers on a certain date. List **the number** 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 average **the number** employees for the month. Excluded from the calculation of all women in this month on maternity leave. To obtain the average number per month must summarize the list **the number** 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 worked for this group of employees. Add up the number of worked man-hours, divide them by the amount of full-time and multiply by the number of working days. Average **the number** of part-time employees for the month will be equal to the number of person-days divided by the number of calendar days in the month. The total average **the number** workers will be equal to the sum of the number of employees in full-time and part-time working.

Calculate the average **the number** employees of the company for a certain period. For the average number of employees for the year to sum up the average **the number** for each month of the year and divide by 12. For the average number per quarter – cumulative average **the number** for each month of the quarter and divided by 3. Similarly calculated average **the number** for other time periods.