Why do inspectors need information about the average number of employees?
Submitting information on the average number of employees to the Federal Tax Service is required by clause 3 of Art.
80 Tax Code of the Russian Federation. Why is this information necessary for tax authorities? First of all, this indicator directly determines how you will submit your tax reports.
If last year's number of employees exceeds 100 people (and in some cases 10 or 25 employees), the only acceptable way to submit declarations is electronically, according to TKS through an EDI (electronic document management) operator. For failure to comply with this requirement of Art. 119.1 of the Tax Code of the Russian Federation provides for a fine of 200 rubles.
Taxpayers with 100 employees or fewer can choose between electronic and paper filing.
In addition, the number affects the right to apply special tax regimes. For example, for simplification, the average number cannot exceed 100 people, and for PSN - 15 people.
Penalty for failure to submit the average number of employees 2018
The requirements of the tax authorities suggest that for late submission of a tax document to the inspectorate, a business entity must pay a fine of two hundred rubles. This amount is directly a fine imposed on the organization as a whole. In certain cases, sanctions may directly affect the manager or chief accountant in accordance with the provisions of the Code of Administrative Offences. The amount of the fine in this case can vary from three hundred to five hundred rubles. Taxpayers must remember that regardless of the actual payment of the fine, it is necessary to provide the tax document in question to the inspectorate.
As for sanctions for incorrectly provided information, the legislation does not provide for financial sanctions against companies and entrepreneurs in these cases.
Thus, providing a report on the average number of employees (fines were discussed above) is an integral responsibility of all legal entities, as well as those entrepreneurs who have employees working on the basis of employment contracts.
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Who is required to submit a certificate of average number of employees?
The obligation to submit information on the average headcount applies to both organizations and individual entrepreneurs. Moreover, this responsibility is not removed from the entrepreneur upon closure.
Meanwhile, there is a certain relaxation for individual entrepreneurs: they must provide information on their headcount only if they used hired labor in the past year. This is directly stated in paragraph 3 of Art. 80 Tax Code of the Russian Federation. That is, an individual entrepreneur who did not have employees does not provide information about the average number of employees, just like the ERSV, in 2021. Companies provide information regardless of the presence or absence of employees (letter of the Ministry of Finance dated 02/04/2014 No. 03-02-07/1/4390).
As we already said in the announcement, a separate report with information on the average salary, which was previously submitted before January 20, no longer needs to be submitted. By order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected] it was cancelled.
Starting from reporting for 2021, information on the average composition of employees is included in the calculation of insurance premiums (ERSV). This indicator must be recorded on the cover page of the calculation. The corresponding changes were approved by order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]
Because of this, amendments were made to the ERSV, which will need to be submitted for 2021. ConsultantPlus experts examined in detail what other changes affected the report. Get free demo access to K+ and go to the review material to find out all the details of the innovations.
And in this Ready Solution, ConsultantPlus experts provided a sample of filling out the ERSV for 2021. Study the material for free by getting trial demo access to the K+ system:
Average number of employees zero reporting
Do I need to submit the average payroll for 2013 for an individual entrepreneur if I am not registered as an employer and I did not have employees? Thank you! January 18, 2014, 10:36, question No. 345994 Evgeniy,
Krasnogorsk 400 cost of the issueissue resolved Online legal consultation Response on the website within 15 minutes Answers from lawyers (6) 2695 answers 1298 reviews Chat Free assessment of your situation Yana Gosteeva Lawyer,
Moscow Free assessment of your situation
Evgeniy, good afternoon.
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Kurganinsk Free assessment of your situation
Evgeniy, according to paragraph 3 p.
Average number of employees of individual entrepreneurs without employees
The responsibilities of any individual entrepreneur include submitting various reports to the Federal Tax Service at the place of residence.
But the businessman immediately asks the question, what will be the average number of employees of an individual entrepreneur without employees?
Such a question is quite justified, because an individual entrepreneur may not know whether to include himself among the employees or not.
As a general rule, this does not need to be done for several reasons: an individual entrepreneur does not have the authority to hire himself under an employment contract or set his own salary;
Average headcount if only director without salary
The concept of average headcount is inextricably linked with the activities of companies and entrepreneurs, starting from the moment of their registration.
Despite the fact that the calculation of this indicator is required by various authorities, including tax authorities, a clearly defined definition is contained only in the instructions for filling out the 1-T statistical report.
In accordance with the instructions, the average headcount is the sum of the number of employees of a company (or individual entrepreneur) for each month of the reporting year, which must be divided into 12 calendar months.
However, in some situations, employers have a question whether the average number of employees can be 0 people. In order to understand the situation, it will be necessary to consider cases in which measuring the value of this indicator is problematic. Main consumer
Report on the average headcount for newly created organizations
Information on the average number of employees (AHR) is one of the first reports of a newly created LLC.
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.” Let’s list who is required to submit a report on the average number of employees: newly registered legal entities, regardless of the presence of personnel; individual
Zero reporting on the average number of employees
Kolomiets Ekaterina Fedorovna Author PPT.RU April 6, 2019 The average headcount indicator reflects information about the number of payroll members of an organization for a certain period. This value is used for tax and statistical accounting.
This article discusses the question of in what cases the average number of employees is zero, and also provides a sample of information about the average number of employees being zero.
ConsultantPlus FREE for 3 days Information on the average number of personnel for the year as an independent reporting form is submitted to the tax authority annually, no later than January 20 of the current year.
This requirement, established in accordance with clause 3, applies to both organizations and individual entrepreneurs.
In addition, the NFR indicator is calculated in the following cases:
How to calculate the average number of personnel for individual entrepreneurs? Answers to 4 questions
Author of the article Olga Lazareva 3 minutes to read The Federal Tax Service of Russia, as a state regulatory body, requires various reports from individual entrepreneurs in order to analyze the general situation in areas of activity related to the functioning of individual entrepreneurs.
Such documentation also includes a report on the average headcount, failure to submit which entails the imposition of penalties on the entrepreneur by the tax authorities.
Average number of employees: zero reporting
June 08, 2021 at 12:14 pm The average number of employees is an important value that is used in tax and statistical accounting.
It is a display of the number of employees working in the organization for a certain period. In this material we will consider cases when the average number of employees is zero.
Related articles Table of contents If you find an error in the text, please let us know by highlighting it and pressing Ctrl+Enter Clause 3 obliges organizations and individual entrepreneurs to submit a report on the average number of employees in the KND form 1110018.
In addition to this report, this indicator is used when filling out RSV-1, 4-FSS, tax returns, etc.
d. Information on the average number of employees 0 people can only be provided if the organization or individual entrepreneur has no employees. Due
How an individual entrepreneur with employees can prepare a report on the average headcount
Glushenkova Yulia Author of PPT.
RU January 16, 2021 All organizations are required to submit certain reports on the number of citizens working for them, including individual entrepreneurs with employees.
We'll tell you how and when to compose, where to send, how to calculate. ConsultantPlus FREE for 3 days The 2021 Average Headcount is a short form, but it does require some specific knowledge when filling it out. It's all about the calculation of the workers; it is done according to certain rules.
How to fill out the average number of individual entrepreneurs with employees? This is not particularly difficult; the main thing is to correctly determine the number of workers.
Essentially, this is the average value for the reporting period, which in most cases is 1 calendar year. Inexperienced businessmen have a question: “Where to send the average number of individual entrepreneur employees?” The answer is simple: this data
Individual entrepreneurs without employees: is it necessary to submit a report on the average headcount?
Glushenkova Yulia Author of PPT.
RU January 25, 2021 A report on the average headcount for individual entrepreneurs is a form that an individual entrepreneur must fill out and submit to the Tax Inspectorate in two cases: either at the end of the year (before January 20), or in the next month after registration (also before the 20th ). But does an individual entrepreneur without employees rent out the average number of employees?
This question worries many entrepreneurs, because legislation is constantly changing and being clarified. ConsultantPlus FREE for 3 days The report on the average number of employees for individual entrepreneurs is a report to the Inspectorate of the Federal Tax Service.
The average number of individual entrepreneurs without employees (2019) sounds like an obvious oxymoron: no employees, no report. However, in the past this was not so obvious, so individual entrepreneurs still have questions regarding this type of reporting documentation. Previously, it was mandatory for all taxpayers.
Is it necessary for an LLC without employees to submit a report on the average headcount?
Glushenkova Yulia Author of PPT.
RU January 16, 2021 How to calculate the average number of employees without employees in an LLC and can it be equal to zero? ConsultantPlus FREE for 3 days The average number of employees of a Limited Liability Company is a special type of reporting provided for. The wording “Average headcount without employees of an LLC” implies that these reports are submitted by a company that has no employees.
What is the deadline for submitting information?
The deadline for submission for existing companies and individual entrepreneurs is the same as the date of filing the ERSV: January 30, 2021. But the ERSV for 2021 can be submitted later: until 02/01/2021, because 01/30/2021 - Saturday.
Let us remind you! If any of the specified deadlines fall on weekends or holidays, they are generally transferred to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
If the company was created within a year, it must submit information along with the first report in the ERSV form. If reorganized, then with the latter.
Due dates
A report on the number of employees (indicating average indicators for the year) is submitted before January 20 of the year following the reporting year. If the specified day is a weekend, the latest deadline for submitting such information shall be postponed to the next working day after it.
This rule does not apply to companies and entrepreneurs that were registered relatively recently - for example, in January of the current year. Thus, these entities can submit information on the average number of employees only as of February 1, so the deadline for submitting reports for them is February 20. Thus, such persons are required to submit the report for the first time by the 20th day of the month following the month of their registration in the prescribed manner.
Regarding the form for submitting such reports, the following rule has been developed in practice: if the number of employees does not exceed 100 people, the report can be submitted on paper. Other companies must issue it as an electronic document.
How to calculate the average headcount
The rules for calculating the number from 2021 are established by Rosstat order No. 711 dated November 27, 2019. From January 15, 2021, it will be replaced by instructions from Rosstat order No. 412 dated July 24, 2020.
In general, the calculation formula looks like this:
Average year = (Average 1 + Average 2 + … + Average 12) / 12,
where: Average year is the average headcount for the year;
Average number 1, 2, etc. - the average number for the corresponding months of the year (January, February, ..., December).
For more information about the calculation procedure, read the article “How to calculate the average number of employees?” .
The information is certified by the signature of the entrepreneur or the head of the company, but can also be signed by a representative of the taxpayer. In the latter case, it is necessary to indicate a document confirming the authority of the representative (for example, it may be a power of attorney), and a copy of it must be submitted along with the ERSV.
NOTE! The power of attorney of the representative of the individual entrepreneur must be notarized (Article 29 of the Tax Code of the Russian Federation).
How is the average headcount calculated?
The calculation of the data required to compile the report is carried out using a special formula, taking into account the recommendations and explanations given by Rosstat. In this case, the calculation is carried out separately for employees who work part-time and for employees who work on regular terms. When generating a report, the numbers obtained in this way are grouped and divided by 12 (the number of months in a year).
Recommendations for calculating the average number of employees and filling out the corresponding accounting form are contained in the Order of Rosstat, issued on November 22, 2017 and registered under No. 772.
Download Order of Rosstat dated November 22, 2017 No. 772
How and where to submit information
The completed ERSV form can be submitted in person or through a representative to the Federal Tax Service, or sent by mail with a list of attachments, provided that the average number of employees of the company does not exceed 10 people. If this indicator is higher, the report will be accepted only in electronic format.
The form is submitted to the inspectorate at the place of registration of the company or at the place of residence of the individual entrepreneur. Organizations with separate divisions report the number of all employees at the place of registration of the head office.
Who, how and when submits a report on the average headcount for August 2021?
A report on the average headcount for August 2021 must be submitted by those employers who have formalized labor relations with employees and were created or reorganized in this month. Such business entities include legal entities and individual entrepreneurs with hired employees. If a legal entity is created but does not have employees, reporting still needs to be submitted to the Federal Tax Service.
Important! If an individual entrepreneur is registered in August, but works without employees, he does not submit a report on the average headcount.
These companies and individual entrepreneurs with employees must submit a report on the average headcount for August 2021 no later than September 20. However, this is a day off, and therefore the deadline is postponed to September 21. After this, the business entity will submit information in the generally established manner - as an appendix to the calculation of the DAM, since the last time information was submitted separately in January 2021 based on the results of 2021.
The report on the average headcount is submitted:
- in paper form, if the number of employees is no more than 100 people;
- in electronic format, if the number of employees is more than 100 people.
Most often, newly created entities submit a report on paper, since the number of personnel is rarely higher than the specified limit. Although, if they wish, they may well transfer an electronic document.
Information on the average number of employees is transmitted to the Federal Tax Service at the place of registration of the company or individual entrepreneur through an EDI operator, in person when visiting a tax office or by mail.
Will they be punished for failure to submit ERSV with information on the number of employees?
Of course they will be punished. For each case of failure to submit or delay in submitting a report in the ERSV form with information on the average number of employees, the taxpayer will be fined at least 1,000 rubles. If the contributions specified in the declaration are also not paid, the taxpayer will face a fine of 5% of the amount of arrears for each month of delay, but not less than 1,000 rubles. and no more than 30%.
Read more about possible sanctions in the Ready-made solution from ConsultantPlus. If you do not have access to the K+ system, get a trial online access for free.
Keep in mind that if you fail to submit the ERSV for more than 10 days, inspectors will block your account.
Read more about blocking and unblocking accounts here.
Results
All organizations and individual entrepreneurs are required to submit information on the average number of employees to the Federal Tax Service. Starting from reporting for 2020, this information is submitted as part of the calculation of insurance premiums. A separate calculation for the average number of employees has been cancelled. The deadline for submitting the ERSV is no later than January 30 of the year following the reporting year. Moreover, if the document submission date falls on a weekend, the deadline is postponed to the next following working date.
Sources:
- Tax Code of the Russian Federation
- Code of Administrative Offenses
- Order of the Federal Tax Service of Russia dated October 15, 2020 No. ED-7-11/ [email protected]
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