Who must provide information on the number of employees
The report was approved back in 2007. The paper form is by order of the Federal Tax Service No. MM-3-25/ [email protected] dated 03/29/2007, and information in electronic form is by order of the Federal Tax Service No. MM-3-13/ [email protected] dated 07/10/2007. Information is presented on one sheet.
It would seem that it is already clear who should submit this form to the regulatory authority, however, there are some nuances here too.
Naturally, the form must be generated and submitted by all employers , which include:
- Companies that employ employees
- Individual entrepreneurs who use hired labor
Despite these obvious cases, there is a letter from the Ministry of Finance No. 03-02-07/1/4390 dated 02/04/2014, which clearly states that organizations that do not have hired employees also submit information to the tax office. The same fact is confirmed by paragraph 3 of Article 80 of the Tax Code of the Russian Federation.
If the organization does not have employees, then the information is submitted in the same form, filled out in the same way as a full-fledged report, only in the appropriate column where it is necessary to indicate the number of personnel there will be 0. Such a report is considered zero.
Who is required to take KND 1110018
Judging by the title of the report, only employers must report information on the average number of employees, but this is not entirely true. Indeed, individual entrepreneurs who did not hire personnel under employment contracts in the reporting year do not submit KND form 1110018.
As for legal entities, this obligation is established for them even in the absence of personnel. Article 80 (3) of the Tax Code of the Russian Federation states that information on the average number of employees for the previous year is presented by the organization (individual entrepreneur who hired employees during the specified period). That is, the reservation about the availability of personnel is made only in relation to individual entrepreneurs, and organizations are required to report in any case.
The same opinion is reflected in the letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 No. 03-02-07/1/4390: “... there is no provision for the exemption of organizations that do not have employees from submitting information on the average number of employees to the tax authorities within the prescribed period.”
In total, the following must report the average number of employees in 2020:
- individual entrepreneurs who have entered into employment contracts with employees;
- all legal entities, regardless of the presence of employees.
The deadline for submitting information on the number of employees is set for everyone: no later than January 20 of the current year for the previous one. Even if this number has not changed over the year, it is necessary to submit KND 1110018.
In addition, no later than the 20th day of the month following the month of registration, newly created organizations must submit information on the average number of employees.
Read more: An example of filling out a form for information on the average headcount of a newly created organization
For example, an LLC registered on August 25, 2021, first submits the SCR until September 20, 2020 inclusive.
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Deadlines for submitting information to the tax office
The report is annual, in most cases it is submitted once a year, but there are other cases.
Let's look at the deadlines for submitting the report form in the table.
| Conditions for submitting a report | Submission deadlines |
| Generating a year-end report | Once a year, until January 20 |
| If the organization has just registered or has been reorganized | For new (reorganized) companies, the first submission of information is provided within 20 days after the month of registration . At the end of the year, such an organization will submit information on a general basis, before January 20 |
| In case of liquidation of the organization or termination of the entrepreneur’s activities | Information is submitted no later than the date of liquidation of the organization or entrepreneur |
As you can see, there are several deadlines for submission; the main thing is not to forget the dates for submitting the report in different situations.
Of course, most organizations rent once a year, but there are exceptions.
Expert opinion
Entrepreneurs who operated and had employees, but ceased their activities, are required to submit information about the number of employees to the tax office.
Deputy Director of the Department
Tax and customs tariff policy,
R, A, Sahakyan
Details and data
The following information about the taxpayer must be included in the report:
- TIN and checkpoint;
- surname, name and patronymic of an individual entrepreneur or name of a legal entity (indicate the full name with a decoding of the organizational and legal form);
- the name of the Federal Tax Service of the Russian Federation to which the report is sent, and its code (the necessary information is available on the official website of the Federal Tax Service of the Russian Federation);
- actual data on the average number of employees;
- date of information provided on the number of employees (on what date the calculation was made, usually January 1 of the current year, there are special features for a newly created or reorganized organization - the first day of the month following the month in which such an organization was created or reorganized);
- date of submission of the report.
Legal documents
- By order of the Federal Tax Service of the Russian Federation dated March 29, 2007
How to calculate the number of employees to fill out the form
Information is provided only for employees who are employed under employment contracts.
Detailed instructions for calculating the number are given in the Rosstat Instructions, approved by Order No. 772 of November 22, 2017.
The main categories of workers that are not taken into account when calculating the number are the following:
- Everyone who works externally
- Employees working under civil contracts
- Women who are on maternity leave or on maternity leave with children
- Entrepreneurs themselves
- Founders who do not receive compensation from the company
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In order to calculate the average number of employees per month, you need to calculate the number of employees for each day of the month, add these indicators and divide by the number of calendar days in the month.
Here are the formulas for calculating the average number of employees:
- The number per day consists of the number of workers who went to work and those who did not go to work for some reason
- Per month ,
where Ch1 is the number for the 1st day of the month,
n – number of days in a month
- In a year ,
where is the average number for each month of the year
As you can see, the formulas are simple. The only difficulty may arise when deciding whether to include a specific employee in the calculation or not.
If for a given period there are employees who did not work all the time taken into account, then for ease of calculation it is necessary to first determine those who worked the entire period. After this, you need to add data for those who did not work full time.
Methods for submitting reports to regulatory authorities
Like many other reports, headcount information can be sent to the tax office in different ways:
| Submission form | What we do |
| Personally | For those who do not like electronic document management and do not want to waste time and money at the post office, all that remains is to print the report and go to the tax authority in person. After communicating with a specialist, the taxpayer will become the proud owner of his copy with a mark of delivery. The specialist will accept a report on paper only if the number of employees does not exceed 25 people |
| Electronic | The most convenient way is to transmit the report via the Internet. It is fast, convenient and reliable, and in addition there is no need to keep track of the current report form. All companies with more than 25 employees must submit information electronically. |
| By mail | Well, as a last resort, there is the option of sending the report by mail. By the way, it’s not so bad if the accountant suddenly remembered to submit the report on the evening of January 20th. After all, the date of mailing will be the date the report is submitted. This opportunity applies only to taxpayers whose number of employees is less than 25 people |
How can I provide KND form 1110018?
In accordance with Art. 80 of the Tax Code of the Russian Federation, information on the average number of employees is provided to the tax authority at the location of the organization (at the place of residence of the individual entrepreneur) as follows:
| Submission form | Delivery method |
| Paper form |
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| Electronic view |
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General principles for filling out information
Filling out the information form is no different from other reports that are submitted to the tax office. The general requirements for all reports, which also apply to this form, are as follows:
- The form can be filled out either on a computer or manually
- On the computer, the information is filled out in a special program, or the data is entered into a form downloaded from the Internet. When filling out using software, you can immediately check the report for errors and make sure that everything is filled out correctly
- If the report will be submitted on paper, then fill out the form fields with a pen, the paste should be black or blue
- You cannot make corrections or blots, or use a stroke
- Each character has its own field
- Empty cells and fields are filled with dashes
- Don’t forget that the report must have the manager’s signature and seal. Otherwise, the information will be considered not provided.
As you can see, the main points are standard and apply to all reports for the tax office
Filling out the report form line by line
The report is extremely easy to fill out and consists of only 1 sheet . Let's consider row-by-row filling in the table.
| Report field | How to fill |
| INN/KPP | This information can be found in the constituent documents |
| Where is the information submitted? | In this line we write the name of the tax authority where the report is submitted. Here we indicate the digital code (4 characters) |
| Company or entrepreneur name | The line must include the full name of the organization or individual entrepreneur. Abbreviations are not allowed |
| As of what date the information is provided | This field can be filled in 3 options: 1. In general, the date is set to January 1 of the new year in which the report is compiled 2. During liquidation, indicate the date of closure of the organization or entrepreneur 3. If a company or entrepreneur has just passed state registration, then set the 1st day of the month that follows registration In order to know exactly what date to put in a particular case, there is a hint on the information form |
| Number of persons | The average number of employees is indicated according to the methodology given above |
That, in fact, is the entire report. At the bottom of the information we indicate who is submitting the form. The signature of the manager or entrepreneur, the date of provision and the seal of the organization or entrepreneur, if any, must be affixed.
The field to be filled out by the tax office employee is left blank.
Basic principles of filling
Filling out the form is not difficult: in addition to general data about the enterprise, you need to enter only one figure - the value of the average number of employees as of the corresponding reporting date. Typically, such a report is submitted by companies and individual entrepreneurs that have employees once a year - before January 20. The document includes data for the previous year. But sometimes they have to resort to filling it out in the middle of the year. This applies to those organizations that have just registered (the deadline for submission is the 20th day of the month following the date of registration). It is also filled out upon liquidation of the company.
The main questions taxpayers usually have are related to calculating the average headcount. A detailed description of how the report is prepared and the rules for calculating the average number of employees of an enterprise as of the reporting date can be found in the article dedicated to this form.
We formulate the general requirements for filling out the document, as for all tax reporting, as follows:
- data is entered on the basis of documents confirming their accuracy;
- errors and corrections are unacceptable;
- The form can be filled out on a computer or by hand in black or blue ink;
- each familiar place has a separate meaning;
- the space designated for filling by a tax authority employee should not be filled in;
- the signature of the manager or authorized person confirms the authenticity of the document and the correctness of the data entered in it and is a necessary requisite. Documents without a signature will not be accepted, and if sent by mail, they will be considered undelivered.
Responsibility according to the form KND1110018
Since the report is as simple as possible and contains a minimum of information, draconian measures are not applied to taxpayers.
| Violation | Responsibility |
| If an error is made in indicating the number of employees | There is no liability for this violation. The information is not specified. They will need to be submitted again, since adjustments to the report are not provided. |
| If the report is not submitted or submitted late | 200 rubles per organization |
| Liability for officials (according to Article 15.6 of the Administrative Code) | 300-500 rubles |
Despite the fact that liability for violations under this form is insignificant, information will still have to be submitted. The fact is that the tax office uses the report data in its work. Sometimes the average headcount is used when calculating a particular tax, and its value is important to the tax authority. In addition, the number of employees in the company determines whether reporting can be provided on paper or only electronically. Therefore, simply taking the form and not turning it in won’t work.
