Average headcount: pay for the first or second

January 22, 2021 is the deadline for companies and businessmen to submit to the Federal Tax Service information on the average number of employees (KND 1110018) for 2021. This form shows the number of employees serving in the company/individual entrepreneur under an employment contract. A special form for this purpose was adopted by order of the Federal Tax Service of Russia No. MM-3-25/174 in 2007. Let's tell you more about this mandatory form.

Report 2021

Order of the Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174 approved the form for submitting information on the average number of employees. The 2021 form remains the same and has not undergone any changes. On our website .

Newly created (reorganized) organizations submit information about the average headcount twice:

• no later than the 20th day of the month following the month of creation (reorganization);
• no later than January 20 of the year following the year of creation (reorganization).

What to include in information about the average number of employees (2021 form)

The most difficult thing in the report is the calculation of the number itself. The procedure is determined by Rosstat Order No. 772 dated November 22, 2017. The number includes employees who are employed under employment contracts. The data must be taken from personnel records: first count the employees present for each day during each month, divide the amount for each month by the number of calendar days in the month, and then summarize the data by month and divide by 12. Calculated average number of employees (form 2020) is entered into the document.

For enterprises with low staff turnover, this will not be difficult to do, but in large companies it is impossible to do without counting software. The headcount indicator is rounded to a whole number according to the rules of arithmetic rounding.

Completed form on the average number of employees 2020 (sample)

Who is obliged to take

Data on the average number of company employees is required by the fiscal authorities and Rosstat. According to Article 80 of the Tax Code of the Russian Federation, the following are required to submit information about the SSC in a timely manner:

• organizations (and it doesn’t matter whether they use hired labor);
• Individual entrepreneurs whose staff during the year included at least one subordinate under an employment contract.

Keep in mind: entrepreneurs who have not worked with hired personnel during the year do not submit this report.

The method of submitting the report depends on the number of employees:

1. if there are less than 100 people, it can be on paper or electronically;
2. if more than 100 units - only electronically.

The point of the report is that information on the average number of employees for 2021 shows whether a company or individual entrepreneur has the right to apply special tax regimes. So:

• to use the simplified tax system, the staff should not exceed 100 people;
• The limit for switching to a patent is 15 people.

In what cases are they given?

It is not enough to know who should submit information about the number of employees. It is also necessary to correctly determine the deadline for submitting the report on the average number of employees. The need itself may arise in several cases:

• the company has just registered;
• at the end of the calendar year.

Both options have their own deadlines, which legal entities and individuals will have to follow.

Deadlines for new organizations

Only registered companies, almost the first thing, must inform the Federal Tax Service about the number of employees. Therefore, many do not know when information about the average number of employees is submitted. This must be done before the 20th day of the next month following the month in which the company was registered.

You only need to take into account those employees who were hired before the 1st day of the month the report was submitted.

Example . Intrade LLC was registered on October 24, 2021. 2 employees were hired on October 30 and 1 employee on November 3. What is the average headcount until what date should be submitted in such a situation? Only 2 employees need to be taken into account, since they were the only ones hired before November 1st. The report itself must be submitted to the Federal Tax Service at the place of registration of the organization before November 20, 2017.

Deadlines for submitting the annual report

Both new and long-established companies submit an annual report on the SSC. The deadline for submitting information on the average number of employees is the same for them - until January 20 of the next year. You need to display information for the calendar year. That is, the report includes information about employees from January 1 to December 31 of the year under review.

For 2021, information will be accepted by the Federal Tax Service until January 20, 2018. Until this point, you will have to make all the necessary calculations. And the deadline for submitting the report on the average headcount for 2021 expired on January 20, 2021.

How to count

To determine the weighted average number of employees, you need to take the number of employees for each calendar day. Then the data for the month is summed up and divided by the number of its calendar days. In this case, the resulting total must be rounded to the nearest whole number.

When making calculations regarding holidays and weekends, the number of employees who were on the previous working date is entered.

If the company has only a director, the number “1” is indicated in the form with information about the average headcount.

Please note that the calculation also takes into account employees who are absent due to:

• departure on a business trip;
• being on sick leave;
• vacation (paid or at your own expense);
• remote work;
• when a day of rest is taken for going to work on a holiday or day off.

You should not include information about:

• company owners who do not receive a salary;
• employees undergoing off-the-job training;
• external part-time workers;
• employees on maternity leave;
• persons taken under civil law agreements.

For more information about this, see “Who should be included in the average number of employees for 2021.”

In order to correctly fill out the “Information on average headcount” form, you must also establish the number of persons for each calendar day who work part-time. To do this, use the formula:

Where:

• SSChnz – weighted average of part-time specialists;
• Wm – the number of hours they worked per month;
• Vrd – standard number of working hours in one day according to company standards;
• Dm – number of working days of the month.

At the same time, for persons working part-time, the number of hours of work for days of sickness and vacation is recognized as equal to the number of hours worked for the previous day.

Employees who, due to legal requirements or the initiative of the employer, have a shortened day, are considered to be employed full time.

The last step is to add up the data for full-time and part-time specialists and divide this by 12 months. The resulting number should be rounded to the nearest whole number. It is this indicator that will be contained in the “Information on the average headcount” form submitted to the tax authorities.

Average headcount for 2021 = average headcount indicators for each month of 2021 / Number of months in 2021

Also see “Filling out a report on the average number of employees for 2021: sample” (relevant in 2017).

How to calculate the average headcount

The average headcount for one month is calculated using the following formula:

\(SChR=\frac{MSCh}{KD}\), where SChR is the sum of the payroll for each day of the month with full employment of employees, KD is the number of days in the month.

For part-time work, the calculation formula will be as follows:

\(SChR=\frac{KCh}{SD*ChD}\), where KCh is the number of hours worked by part-time employees, SD is the standard length of a working day (in hours), CH is the number of working days in a month.

Calculation of the average number of personnel per year for the KND form 1110018 will be carried out according to the formula:

\(SFR=\frac{SPZ+SNZ}{12 months}\), where SPZ is the sum of the average number of employees at full employment for all months, SZZ is the sum of the average number of employees with part-time employment for all months.

Sanctions for not submitting a report

If a company or individual entrepreneur does not submit the information in question within the established time frame, a fine will be imposed in the amount of:

• for a company or individual entrepreneur – 200 rubles (according to Article 126 of the Tax Code of the Russian Federation);
• for officials (chief accountant, director) - from 300 to 500 rubles (according to Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

Remember that the law establishes a standard form on which information on the average number of employees is submitted. The 2021 form remains the same and has not undergone any changes. Use it to fill out, follow the calculation rules and will not face sanctions from the Federal Tax Service inspection.

Also see January 2021 Reporting: Full Review.

Read also

03.01.2018

How to fill

KND form 1110018 is quite easy to fill out. It includes only one sheet, which looks like the title page of the declaration.

The report contains the following information:

• TIN and KPP of the reporting taxpayer;
• Name, number and code of the territorial division of the tax office where reporting is submitted;
• Full name of the company or full name of a private businessman;
• The date as of which the information is submitted can be:
• The first of January of the current year – if the data is submitted based on the results of the year;
• The first day of the month following the month the company was opened or reorganized.
• Calculated average number - it is written in whole units;
• The date when reporting is submitted;
• Signature of a private businessman or director of a company (the director of the company must also indicate his full name);
• In the case of submission of reports by a proxy - the principal's full name, his personal signature and power of attorney number.

A sample of filling out information on the average number of employees is given below:

Calculation of the average headcount for 2017: example

The average headcount for 2021 must be calculated in accordance with paragraphs 78–83 of the new Instructions, approved by order of Rosstat dated October 26. 2015 No. 498. To ensure that the information submitted in 2021 is correct, use the formula for calculation:

Keep in mind that for each working day of the month, the payroll should include both employees present at their workplaces and those absent. For example, for the following reasons:

• are on sick leave;
• sent on a business trip;
• are on regular paid leave;
• are on vacation at their own expense;
• received a day of rest for working on a day off;
• work from home.

On a weekend or holiday, the payroll number is considered equal to the number for the previous working day.

The average headcount for 2021 does not include:

• external part-time workers;
• persons with whom civil contracts have been concluded;
• women on maternity leave;
• persons on parental leave.

Therefore, these persons should not influence the indicators for calculating the average number of employees, which must be submitted no later than January 22, 2021.

Here is an example of calculating the average number of employees for 2021, which must be submitted no later than January 22, 2021.

The accountant of Guru LLC, based on data on the number of employees for the period from January to December 2021, determined the average number of employees for 2021. For these purposes, he established the average number of employees for each month of 2021:

After this, the accountant summarized the average headcount data for each month of 2021 and divided the amount by 12 months. The average number of employees for 2021 was 15 people:

(11+11+12+12+11+16+16+17+16+19+22+22) / 12 = 15

This indicator must be indicated in the report, which must be submitted no later than January 22, 2021. Please note: if an organization or individual entrepreneur was created in 2021, then when calculating, you still need to divide it by 12 months.

If, when calculating the average headcount for 2021, you get a fractional number, then it should be rounded:

• if after the decimal point there is a figure “5” or a figure of greater value, one is added to the whole number, and the signs after the decimal point are removed;
• If there is a digit “4” or a smaller digit after the decimal point, the integer is left unchanged, and the decimal places are removed.

Who should take it?

average to the tax authority at the place of registration on time :

1. legal entities - regardless of their legal form;
2. businessmen using hired labor;
3. persons engaged in private practice and concluding employment contracts (notaries, lawyers, etc.).

An important nuance: all legal entities must know and comply with the deadlines for submitting a report on the average headcount, regardless of the presence/absence of employees, since they submit it without fail.