Are part-time workers included in the average number?

Part-time workers: features of inclusion in the average number

Employees who have several jobs are included in the staff of the relevant organizations. Labor legislation does not limit a person’s right to perform multiple jobs. Each employee can find additional employment:

• at one more workplace in your organization and work as an internal part-time worker;
• to another organization, being in the status of an external part-time worker.

External part-time workers are subject to the requirements of the Labor Code and its guarantees. Like key employees, they enter into employment agreements with their employers. External part-time workers occupy positions that are contained in the staffing table.

On the other hand, they are also included in the staff of their main employer. It turns out that external part-time workers are included in the average salary of each enterprise where they continue to work? Everything is somewhat more complicated, and the calculation of the average frequency itself has features depending on its purpose and the period of reporting time.

Important! The algorithm depends on the reporting form that enterprises submit.

Calculation of the average number of internal part-time workers - example

Let's say in an organization in the 2nd quarter. 2021 30 employees were employed. Of these, 3 people are external part-time workers, 1 is registered on the terms of internal part-time work at 1 and 1.5 rates. As of 05/01/18, one employee goes on maternity leave. Let's calculate the average value for 2 quarters. 2021:

• External part-time workers including 3 people. are not included in the calculations.
• Internal part-time worker including 1 person. for two positions is counted as 1 unit.
• An employee going on maternity leave is also not included in the calculations.
• MSS = (30 – 3) + (30 – 3 – 1) + (29 – 3) / 3 months. = 26.3 units

SCH and part-time workers in the report according to f. 1-T

Each enterprise annually submits a report according to f. No. 1-T, which reflects information about the number and earnings of employees. It contains information about the average for the year.

Based on the Instructions (clause 6), which describe the features of filling out the document, the average is determined by summing the number of employees for each month and dividing the result by 12.

In column 4 f. No. 1-T states that the SC should not include external part-time workers and workers not included in the payroll.

Important! Therefore, they are not included in this report and are excluded from the NA.

Are external part-time workers included in the actual number of employees?

The number of employees for these days is equal to the payroll number for the previous working day.

Moreover, if weekends or holidays span several days, then the payroll number of employees for each day will be the same and equal to the payroll number for the working day preceding the weekend or holiday. This condition is contained in paragraph.

87 Regulations. Example 1. LLC “Kadry Plus” employs 25 people under employment contracts. The established work schedule is a 40-hour, five-day work week. The headcount as of November 30 was 25 people.

From December 3 to December 16 inclusive, employee Ivanov went on his next annual paid leave. On December 5, accountant Petrova went on maternity leave. To fill this position, from December 10, employee Sidorov was hired on the basis of a fixed-term employment contract.

Are external part-time workers included in the average headcount?

From December 10 to December 14 inclusive, student Kuznetsov was sent to the company for practical training. No employment contract was concluded with him.

On December 18, 19 and 20, 3 people (Alekseeva, Bortyakova and Vikulov) were hired under an employment contract with a probationary period of two months. On December 24, driver Gorbachev submitted his resignation and did not return to work the next day.

It is necessary to calculate the average number of employees for December. Weekends and holidays in December were the 1st, 2nd, 8th, 9th, 15th, 16th, 22nd, 23rd, 30th, 31st.

Therefore, on these days the payroll number of employees will be equal to the payroll for the previous working days. That is, this figure on December 1 and 2 will be equal to the payroll number for November 30, December 8 and 9 - for December 7, and so on.

How is the staffing level of an organization determined?

Such employees are excluded from the payroll from the first day of absence from work;

• owners of the organization who do not receive wages;
• lawyers;
• military personnel.

Reference. The following categories of employees are counted in the payroll: units for each calendar day:

• homeworkers,
• internal part-timers,
• employees registered in one organization for two, one and a half or less than one rate,
• persons hired on a part-time, part-time or half-time basis.

Average number of employees The very name of the indicator tells us that the average number of employees is the average number of employees for a certain period of time. As a rule, for a month, quarter and year. Quarterly and annual calculations will be based on monthly calculations.

Next, we will show all the calculations using examples.

Vote:

• Students in vocational schools that are on the balance sheet of the organization.
• Those hired temporarily for agricultural work (provided they maintain their earnings in their main jobs).
• Aimed at improving qualifications from other enterprises, subject to non-maintenance of earnings in their main positions.
• Working on a watch basis or on orders.
• Having special titles.
• Those on maternity leave (pregnancy and childbirth).
• Pensioners by age.
• Foreign nationals working in Russian companies.
• Those on additional leave to care for young children under 1.5 years of age.
• Those under investigation until a court decision is made.
• Other persons according to regulatory documents.

As can be seen from the extensive list provided, almost all persons must be included in the list from the first day of legal registration for the position.

The following documents will help you calculate the payroll and average headcount:

• Order for employment (form N T-1),
• Order on transfer of employees to another job (Form N T-5),
• Order on granting leave (Form N T-6),
• Order to terminate the employment contract (Form N T-8),
• Order to send an employee on a business trip (Form N T-9),
• Employee personal card (form N T-2),
• Timesheet for recording working hours and calculating wages (form N T-12),
• Time sheet (form N T-13),
• Payroll statement (Form N T-49).

Let's move on to the calculations. The average number of employees per month is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days in the month. Please note: the calculation takes into account holidays (non-working days) and weekends.

Data on the average in monthly reporting

In addition to data on the number of employees on average for the year, Rosstat, by order in September 2021, obliged enterprises to provide information monthly. This is what f is intended for. No. 4-P.

In gr. 2 reports should include data on the number of employees on the payroll without external part-time workers. To account for the number of the latter, column 3 is allocated. And in gr. 1, the data in the indicated columns are summarized. Thus, this report provides for the inclusion of external part-time workers in the SC. But it should be taken into account that their number is determined in proportion to the time they actually worked at a given enterprise.

Important! As for internal part-time workers, they are counted only once as one person in any type of report.

Does the actual number of employees include internal part-time workers?

Determination of the payroll number of employees Calculation of the average payroll number of employees is made on the basis of daily records of the payroll number of employees.

The number of employees on the payroll for each day must correspond to the data in the employee working time sheet, on the basis of which the number of employees who showed up and did not show up for work is determined.

Are internal part-time workers included in the payroll? External part-time workers When calculating the average number of employees, this indicator is not taken into account. The average number of such employees is determined in terms of full-time employment (by dividing the person-days worked by the number of working days according to the calendar in the reporting month) subclause. “a” clause 80, clause 81.3, 82 instructions approved by order of Rosstat dated October 28, 2013.

Who does the list of employees of the enterprise include?

As the business grows, the organization's headcount also increases. The more staff, the more difficult it becomes to determine how many employees you actually have. You need to figure out why this indicator is needed and how to calculate it for 1 reporting period.

Important The concept of staffing is mentioned in Art. 57 of the Labor Code of the Russian Federation. The staffing table is an internal regulatory document, filled out according to form T-3, established by Resolution of the State Statistics Committee No. 1.

It may change depending on the expansion or change in the operating conditions of the enterprise. The number of employees is calculated using this document. Types of Headcount You need to know that there are different types of headcount that are reflected differently on your tax return and other reports.

Are external part-time workers included in the actual number of employees?

Are maternity workers included in the average number? How to calculate the average number of external part-time workers All legal entities, with the exception of SMP, submit a special form P-4 to the territorial offices of Rosstat. This document contains data on salaries and headcount. 3, number of persons employed by

GPA. How to calculate the average number of external part-time workers? This indicator is calculated separately from other employees using a general algorithm. In accordance with paragraph.

Actual number - what is it and how does a personnel officer calculate it? Average number To calculate this indicator, we need to determine the average number of external part-time workers and persons performing work under civil contracts.

The algorithm for calculating the average number of external part-time workers is the same as when calculating the average number of part-time workers.

Should internal part-time jobs be included in the payroll?

Payroll number for December = 25 + 3 + 1 + 2 + 1+ 2 + 4 = 38 people. This indicator is necessary for the organization when compiling certain types of statistical reporting, when calculating the average headcount, during the formation of payment forms for social funds, etc.

Important Conclusion - in this article we figured out that the payroll includes almost all employees attracted to the organization under employment contracts. For your convenience, a separate list is provided of persons who are and are not taken into account in the list personnel indicator.

The following questions are considered separately: Are part-time workers included in the payroll? Are maternity leavers included in the payroll? A practical example of calculating the value is given.

The list of employees of the enterprise includes...

Attention We have already figured out whether part-time workers are included in the payroll, and also examined the features of including maternity leavers and some other persons in the formula. The calculation of the payroll will include all of the listed persons, except for those employed on the basis of the GPC (5 people), external part-time workers (4 people) and those resigning on December 1 (2 people).

Actual number - what is it and how to calculate it for a personnel officer

The list of employees of the enterprise includes... As of this date, the list of employees was 4 people. On October 30, employment contracts were concluded with three more people. Until the end of 2007, there was no movement of personnel. The work schedule is a 40-hour, five-day work week.

Let's calculate the average number of employees of the company for 20071. The payroll of employees for October is shown in Table 2: Payroll number of employees of Lyubava LLC in October 2007 Day of the month Payroll, people.

Including the average headcount, people October 25 4 4 October 26 4 4 October 27 (day off) 4 4 October 28 (day off) 4 4 October 29 4 4 October 30 7 7 October 31 7 7 Total 34 34 2. Let's determine the average number of employees by month.

For October it is equal to 1.1 people. (34 person-days: 31 days).

Actual number of employees as of January 1

• What is the maximum and regular number of employees?
• Vote:
• Cheat sheet for calculating the number of employees
• Number of personnel of the enterprise: analysis and optimization
• Actual number of employees as of January 1

Actual strength - what is it and how to calculate it for Russian personnel; 3.22. those who committed absenteeism; 3.23. were under investigation until the court's decision. 4. The following employees are not included in the payroll: 4.1. hired part-time from other organizations.

Accounting for external part-time workers is maintained separately. Note. An employee who receives two, one and a half, or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll as one person (a whole unit); 4.2.performed work under civil contracts.

Note. Internal part-time workers are subject to inclusion in the payroll as a whole unit, regardless of the designated rate (one and a half, two, etc.).

• Individuals recruited to the staff under agreements with government agencies.
• Individuals temporarily reassigned to other companies subject to non-maintenance of earnings at their main place of employment.
• Specialists sent to study and receiving scholarships in educational institutions.
• Individuals who submitted a letter of resignation and do not go to work.
• Citizens hired under GPC agreements.
• Lawyers.
• Individuals performing the duties of military personnel.
• Other persons as required by law.

Calculation of payroll - example Let's assume that an organization needs to determine the payroll indicator for the month of December for reporting to Rosstat.

Attention Total 802 Let's calculate the average headcount for December: 802 person-days. : 31 days = 25.87 people In whole units it will be 26 people. The rules for calculating the average number of employees for a quarter, year or other period are as follows: it is necessary to add up the average number of employees for each month of the period and divide by the number of months.

For example, if you want to know the indicator for a quarter, then you need to divide by 3, if for a year - by 12. In this case, the indicator obtained for the month should not be rounded to whole units.

Only the final result of the average headcount for the billing period is subject to rounding. Four nuances when calculating the average number of employees Nuance 1. If an organization carried out business activities for less than a full month, then it should calculate the average number of employees for this period as follows.

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And the average number of persons performing work under civil contracts is determined according to the general rules for calculating the average number of employees. But there are still some peculiarities.

So, if an employee on the payroll of a company has entered into a civil law agreement with it, he is counted only in the payroll and only once (as a whole unit).

Also, individual entrepreneurs are not included in the average number of employees under civil law contracts. Internal part-time workers are subject to inclusion in the payroll as a whole unit, regardless of the designated rate (one and a half, two, etc.). Attention The following documents will help you calculate the payroll and average headcount:

• Order for employment (form N T-1),
• Order on transfer of employees to another job (Form N T-5),
• Order on granting leave (Form N T-6),
• Order to terminate the employment contract (Form N T-8),
• Order to send an employee on a business trip (Form N T-9),
• Employee personal card (form N T-2),
• Timesheet for recording working hours and calculating wages (form N T-12),
• Time sheet (form N T-13),
• Payroll statement (Form N T-49).

Let's move on to the calculations. The average number of employees per month is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days in the month.

Source: https://alishavalenko.ru/vhodit-li-v-fakticheskuyu-chislennost-rabotnikov-vnutrennie-sovmestiteli/

The procedure for calculating the number of external part-time workers

External part-time workers, as a rule, do not work full time. Therefore, to correctly calculate their average number, the time worked is taken as the basis. The algorithm includes:

• dividing the hours worked by part-time workers by the number of working days of the month;
• determining the average number of part-time workers monthly.

Example. In the reporting month (22 days), the company employed 3 external part-time workers. The standard working day is 8 hours. Part-time workers worked the following amount of time:

The average number of external part-time workers can be calculated in two ways.

Method I

((21 · 3+10 · 5+ 21 · 4)/8)/22 = 1 person.

II method

(3/8 · 21+5/8 · 10+4/8 · 21) : 22 = 1 person.

In the reporting, three part-time workers will be reflected as one unit.

Important! The accountant independently chooses one of the calculation methods.

Procedure for calculating the average number of employees

Magazine: Personnel Directory Year: 2009 Author: Filatova Olga Mikhailovna Topic: Documents of the personnel service Category: Personnel practice

Statistics on the number and wages of employees in organizations is the most important section of labor statistics. To collect information from organizations about the number of employees by category and the wages accrued to them, territorial bodies of the Federal State Statistics Service (Rosstat) conduct federal statistical observations. After appropriate control and technological processing of the information received, official statistical information on these issues is generated.

As part of the functions assigned to statistical bodies, Rosstat is developing methodology and tools (forms and instructions) for conducting federal statistical observations on the issues of statistics of the number and wages of workers.

Information on the number of workers and their remuneration is collected from legal entities and their separate divisions using a unified methodology and is developed by type of economic activity, constituent entities of the Russian Federation, forms of ownership, groups of organizations to obtain information on monthly and annual changes in the employment of workers, average monthly wages in average per employee and per hour worked, indices of nominal and real wages, as well as for international comparisons.

NA No. 11'2009 Information on the number and wages of employees is filled in:

legal entities and their separate divisions (without small businesses) of all types of economic activity and forms of ownership - monthly according to form No. P-4 “Information on the number, wages and movement of workers,” approved. by order of Rosstat dated August 26, 2009 No. 184; legal entities that are small enterprises in accordance with Art. 4 of the Federal Law of July 24, 2007 No. 209-FZ (except for microenterprises) with an average number of employees up to 100 people - quarterly according to form No. PM “Information on the main performance indicators of a small enterprise”; legal entities - micro-enterprises with an average number of employees up to 15 people - once a year according to form No. MP (micro) “Information on the main performance indicators of a micro-enterprise”.

Depending on the nature of the labor relations between employers and employees, registered at the time of hiring, in the forms of federal statistical observation, the following are separately distinguished from the average number of employees:

average number of employees; average number of external part-time workers; the average number of employees performing work under civil contracts.

The most important indicator in employment statistics is the average number of employees, which characterizes the size of employment of hired workers in organizations of various types of activities and is used to calculate the average monthly wage, average monthly labor costs and other socio-economic indicators.

In accordance with the methodology adopted in labor statistics, and in order to avoid double counting, the number of external part-time workers (i.e., workers hired from other organizations) and the number of workers who performed work under civil contracts are not included in the average number workers, and is used to characterize the size of secondary employment and to calculate other economic indicators.

The detailed procedure for calculating these categories of workers is given in the Instructions for filling out federal statistical observation forms: No. P-1, P-2, P-3, P-4, P-5 (m), approved. by order of Rosstat dated November 12, 2008 No. 278 (hereinafter referred to as the Directives dated November 12, 2008; paragraphs 80–86). The calculation procedure applies to commercial and non-profit organizations, as well as budgetary institutions.

Average number of employees

The average number of employees is calculated on the basis of daily records of the number of employees.

The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization (clause 82 of the Directive dated November 12, 2008).

The payroll count takes into account for each calendar day whole units of workers, both those who actually showed up for work and those who were absent from work for any reason, in particular:

were on official business trips; those who did not show up for work due to illness; those who did not show up for work due to the performance of state or public duties; sent away from work to educational institutions to improve their skills or acquire a new profession, if their wages are maintained; students in educational institutions, graduate schools, on study leave with full or partial pay, on additional leave without pay; those on annual basic and additional leave; those on maternity leave or child care leave; who were on leave without pay upon written application due to family circumstances and other valid reasons, in cases provided for by the legislation of the Russian Federation, for reasons of a production and economic nature; those on leave at the initiative of the employer (downtime due to the fault of the employer and downtime for reasons beyond the control of the employer and employee); who took part in the strikes.

A more detailed list is given in paragraph 82 of the Instructions dated November 12, 2008.

An employee who holds two, one and a half positions in one organization or is registered in one organization as an internal part-time worker is taken into account in the payroll as one person (a whole unit) (note to subparagraph “a”, paragraph 83 of the Instructions dated November 12, 2008).

The number of employees on the payroll for each day must correspond to the data of the working time sheet, on the basis of which the number of employees who showed up and did not show up for work is established, and must be clarified on the basis of orders for hiring, transfer of employees to another job and termination of the employment contract.

The average number of employees per month is calculated by summing the number of employees for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) days and weekends, and dividing the resulting amount by the number of calendar days of the month.

The number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the number of employees on the payroll for the previous working day.

The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

Some employees on the payroll are not included in the average payroll. These include: women on maternity leave, persons on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave; employees studying in educational institutions and on leave without pay, as well as those entering educational institutions and on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation.

Average number of employees working part-time

Persons who worked part-time in accordance with an employment contract or were transferred at the employee’s written request to work part-time are taken into account in proportion to the time worked when determining the average number of employees.

For this purpose, the total number of man-days worked by these employees is determined, for which the total number of man-hours worked in the reporting month is divided by the length of the working day. Then the average number of part-time workers (in terms of full-time employment) for the reporting month is calculated, for which the number of person-days worked is divided by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), the number of man-hours worked for calculating the average number of employees is conditionally included hours on the previous working day (in contrast to the methodology adopted for accounting for the number of man-hours worked).

It should be kept in mind: some categories of citizens who, in accordance with the legislation of the Russian Federation, have a reduced working time (workers under the age of 18, disabled people of groups I and II, etc.), do not belong to people working part-time. When calculating the average number, they are taken into account in whole units.

Average number of external part-time workers

In accordance with the stated procedure for determining the average number of people working part-time, the average number of external part-time workers is calculated.

If employees working in an organization on a part-time basis or external part-time workers have a working time of four hours a day, then these persons can be counted in a simplified way as 0.5 people for each working day.

For all employees on the payroll, as well as separately for external part-time workers, organizations keep records of the use of working time, i.e., a record of the length of time during which the employee actually performed work (taking into account overtime hours and hours of work on business trips). The number of man-hours worked does not include time spent on annual, additional and educational leave, time of illness, downtime, participation in strikes and other cases of employee absence from work, regardless of whether their wages are retained or not.

Average number of persons working under civil contracts

The average number of persons (including foreign citizens) who performed work under civil contracts, the subject of which is the performance of work and the provision of services, is calculated according to the methodology for determining the average number. These persons are counted for each calendar day as whole units during the entire term of this agreement, regardless of the period of payment of remuneration.

The average number of persons performing work under civil contracts does not include:

individual entrepreneurs without forming a legal entity who have entered into a contract with an organization and received remuneration for work performed and services rendered; non-registered persons who do not have civil law contracts with the organization; persons with whom copyright agreements have been concluded for the transfer of property rights.

The average number of persons performing work under civil contracts per month is calculated by summing the number of these persons for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - 28 -th or 29th day), including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days of the month. The number of people on the previous working day is taken as an indicator of a weekend or holiday (non-working) day.

The average number of these persons for the year is determined by summing the average number for all months of the reporting year and dividing the resulting amount by 12.

In a conditional organization (with a five-day, 40-hour work week) in the reporting year, the following worked: 1) 120 people under an employment contract, of which:

three disabled people; one student; two people worked under a fixed-term employment contract from January 10 to March 6; one person was hired under an employment contract on January 17; two people were fired on February 6 (February 6 is the last day of work); one woman is on maternity leave;

2) five external part-time workers; 3) six people worked under a civil contract from July 7 to August 31; 4) one individual entrepreneur under a contract.

1.

In accordance with the above methodology, the average headcount does not include external part-time workers, as well as those working under civil contracts. Individual entrepreneurs are not taken into account when calculating the average number of employees and the average number of employees under civil contracts. Employees of the organization who were on annual leave, leave without pay, and also who had certificates of temporary incapacity for work are not excluded from the average number. Disabled people and students are taken into account on a general basis.

In accordance with the working time sheet, the list number of employees of the organization is calculated for each calendar day, taking into account those hired and those who left. A woman on maternity leave is counted in the payroll and is not taken into account when calculating the average payroll.

In connection with the above, the average number of employees of the organization is calculated for January of the reporting year (conditional example).

The average number of employees in January was 121 people (3748: 31 calendar days). Displayed in whole units.

Further, on February 6, two people were fired, and one woman was on maternity leave.

In the reporting year, February has 28 calendar days. Of these, in the first 6 calendar days of the month the number of employees on the payroll was 123 people each day, and in the next 22 days of February - 121 people. Thus, the sum of the number of employees on the payroll for all days of February is 3400.

For all days of February, the sum of the number of payroll employees to be included in the average payroll number was: 3400 minus 28 person-days (except for a woman on maternity leave) = 3372.

The average headcount in February was 120 people (3372: 28 calendar days).

In March, in the first 6 calendar days, the number of employees on the payroll was 121 people each day, in the next 25 days - 119 people.

For all days of March, the sum of the number of payroll employees to be included in the average payroll number was: (6 days * 121 people + 25 days * 119 people) minus 31 person-days (except for a woman on maternity leave) = 3670.

The average number in March was 118 people (3670: 31 days).

In April, this value was: (30 days * 119 people minus 30 person-days excluding a woman on maternity leave): 30 days = 118 people.

From May to December, this figure did not change: 118 people.

Thus, the average number

employees of the organization for the reporting year was: [121 + 120 + (118 * 10 months)]: 12 months = 118 people.

2.

If in an organization of five external part-time workers, two people worked 4 hours each working day, and three people worked 3 hours each, then to calculate the average number of external part-time workers, the total number of man-hours worked in the month is determined, which is divided by the length of the working day and then divided by the number of working days according to the calendar.

The average number of external part-time workers in terms of full-time employment was: in January: (4 hours * 2 people + 3 hours * 3 people) * 17 working days: 8 hours (with a five-day working week): 17 working days = 2 people; in February: 17 man-hours * 19 working days: 8 hours: 19 working days = 2 people; in March: 2 people; in April: 2 people, etc.

Thus, the average number of external part-time workers

for the reporting year amounted to 2 people: 2 * 12: 12.

3.

Based on the previously presented methodology for determining the number of persons who performed work under a civil contract - in whole units for each calendar day during the entire duration of the contract (without individual entrepreneurs) - the average number of these workers was: in July: 4.8 people = (6 people * 25 days from the start date of the contract): 31 calendar days; in August: 6 people = (6 people * 31 days, contract expiration date): 31 calendar days.

On an average annual basis , the number of persons working under a civil law contract

, amounted to: (4.8 + 6): 12 months = 1 person.

4.

The average number of three categories of employees in the organization as a whole for the reporting year was 121 people: (118 + 2 + 1).

Types of economic activities

In Form No. P-4, the average number of employees and the wage fund in the organization should be shown by type of economic activity. To do this, the form provides data on the divisions of the organization carrying out certain types of activities in accordance with the groupings of the All-Russian Classification of Types of Economic Activities (OKVED), given in Appendix No. 4 to the Instructions dated November 12, 2008.

In addition, paragraph 95 of the Instructions dated November 12, 2008 discusses issues that should be paid attention to by organizations engaged in several types of economic activities.

For example, employees engaged in major repairs of equipment, buildings and structures performed by the organization’s own resources are not identified separately, but are accounted for according to the organization’s main activity.

When filling out empty lines, auxiliary activities are not highlighted separately (employees of management departments, administrative services, accounting, cleaning and security services, logistics and sales departments, transport departments that do not provide services to other organizations and individuals). Data on them are taken into account according to the type of activity that corresponds to the main activity of this organization.

If employees of one division of the organization were engaged in activities related to different OKVED groups in the reporting month, then the number of these employees refers to the type of activity in which they were engaged most of the time in the reporting month.

Some questions and answers

Question 1. The company's economist is an internal part-time worker. He does the job of a cashier (0.5 rate). How to include it in the midrange correctly?

Answer. According to the requirements of regulatory documents, internal part-time workers are included in the SC once for their main position. Therefore, although the economist of the company actually occupies 1.5 staff units, he is listed in the report as 1. That is, a physical unit is included in the average, not a staff one.

Question 2. Is it necessary to separately calculate the average of internal part-time workers?

Answer. There is no such need. Their number is contained in the total net worth of employees. Their earnings are also determined by the total amount.

Errors in determining the midrange

The presence of a significant number of part-time workers at an enterprise can cause confusion in the calculation of the average and make it incorrect.

The following errors are common:

1. An internal part-time worker is included in the SC twice.
2. Incorrect calculation of the number of external part-time workers: their number is determined by the number of staffing positions occupied. The correct calculation is made taking into account the actual time worked.
3. The company operates on a six-day basis. This means that the working day is 6.67 hours. The accountant, when calculating the number of external part-time workers, used the number 8, which is relevant for a five-day period.

Calculations must be carried out carefully to minimize the likelihood of such errors. This is important, since if they are identified, the company will have to pay an administrative fine.

Calculation of the average number of part-time employees

For reporting in Form P-4, it is necessary to separately calculate the average number of employees who are external part-time workers. The resulting value is entered in the third column of the form.

The calculation of the average number of external part-time workers is carried out in the following order:

• The sum of man-days is calculated. To do this, the amount of man-hours worked in the reporting month is divided by the length of the working day.

After this, the average number of part-time employees is calculated for the month for which reporting is submitted. To do this, the value of the indicator of man-days worked is divided by the number of working days in the reporting month. For days of sick leave, vacations, absences from work (which coincided with working days), the hours of the last working day are included in the value of man-hours worked.

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Question to the expert

One of the employees at his main place of work works at 0.5 times the rate. He is also an internal part-timer at 0.25 rates. How to correctly include it in the calculation of the average?

Answer. An employee should be counted not as 0.75, but as 1 person, since the personnel index reflects personnel only in whole units. It does not matter that this employee works part-time and acts as an internal part-time worker.

Labor inspector G. A. Sizova

The methodology for calculating the average number and the algorithm for including part-time workers in it is being developed by Rosstat.
The basic principles remain unchanged, although some adjustments to the reporting forms are made from time to time. Rate the quality of the article. Your opinion is important to us: