Content
The average number of employees in 2020 (CAS) is calculated individually for each enterprise. The reporting period is considered a calendar year, but legal entities and individual entrepreneurs keep monthly records. In the future, this simplifies reporting, minimizes the likelihood of errors. Settlements and completion are carried out in accordance with the rules defined by Rosstat and approved by its order No. 772 of November 22, 2017.
Mandatory reporting
Information on the number of employees is submitted by legal entities of all forms of ownership and individual entrepreneurs without fail. Individual entrepreneurs provide settlement to tax inspectorates if they have full-time specialists (or were in the reporting period). This is stipulated in paragraph 3 of Art. 80 of the Tax Code of the Russian Federation. Legal entities submit data regardless of the presence or absence of employees, changes in their number in comparison with last year. This is a prerequisite, it applies to all legal entities, regardless of ownership and tax regime.
Why is this information needed?
Federal Tax Service inspections use this information to monitor the manner in which declarations are filed and the grounds for using the special tax regime.
There are restrictions on the methods of filing declarations:
- electronic option through the EDI operator - for legal entities with a staff of over 100 people;
- electronic or paper to choose from - for taxpayers with a staffing of less than 100 people.
As for special modes, the simplified system is allowed to taxpayers if the staff does not exceed 100 people. A maximum of 15 employees are allowed to work on the patent system.
The form
Information is filled out and submitted on a form consisting of one sheet (form according to KND 1110018). It indicates:
- TIN;
- The name of the company;
- FULL NAME. entrepreneur;
- inspection in which the form is submitted;
- annual number;
- dates (January 1 or 1 day of the month).
Download KND Form 1110018 in pdf format
Download KND Form 1110018 in excel format
The accuracy and completeness of the information provided is confirmed by the signature of the entrepreneur, the head of the company or an authorized person, a seal. Data on the whole enterprise are entered in the corresponding columns - there is no need to separately make calculations for branches and separate divisions.
The timing
The report on the average number of employees for 2019 is submitted no later than January 20, 2020, and for 2020 no later than January 20, 2021. The deadline for its submission to the IFTS is defined in paragraph 3 of Art. 80 of the Tax Code of the Russian Federation. If the boundary date coincides with the day off, the period is carried forward by one day. The shift of dates is provided for in paragraph 7 of Art. 6.1. Tax code. If a new company is registered, then the responsible employees must submit data on the number of employees no later than the 20th of the next month.
For violation of the deadlines for reporting companies face penalties under Art. 126 Tax Code. 20 days are allotted for compiling lists of violators, after which a notification of a fine comes.
Tax authorities also have the right to fine responsible officials of companies-violators. The administrative measure of influence is provided for by Art.15.6 Administrative Code of Russia. The size of the sanctions is up to 500 rubles.
Who to consider
The calculation takes into account only those employees for whom work in a particular company is the main one. Concurrent work and civil law contracts are not taken into account. Employees on holidays are also not included in the calculation:
- maternity;
- for child care;
- unpaid training.
Since January 1, 2018, the Rules for calculating the average number of employees have been clarified - it applies to full-time specialists who are on maternity leave and leave to care for their children. They are included in the HSS if they work part-time or at home, but with the right to receive social benefits.
Formulas
There is a monthly, quarterly, annual average and average number - each category has its own calculation formula. The annual tax indicator is indicated in the tax reporting, but calculations for each month are necessary to determine it.
Annual rate
All values are calculated according to the rules approved by the order of Rosstat No. 772 of November 22, 2017. The formula for the annual indicator is as follows:
It is used in calculating values for the full calendar year. In case of an incomplete calendar year, the values for each actually worked month are summed up and divided by 12.
Monthly rate
To determine the monthly headcount, you need to know two indicators: the average number of full-time employees and the average number of part-time workers.
Full time formula
The monthly indicator for this type of employment is determined as follows:
The total number of workers for each day of the month is summed (D1, D2, D31) and then the amount is divided by the number of calendar days (Cd).
When calculating, it takes into account precisely calendar days, including weekends and holidays.
Part-time billing
The average number of this category of workers is determined more difficult. This will require a time sheet for each month and a production calendar.
- First, you need to determine the total number of hours worked by employees for the month. The calculation also includes those calendar working days when the employee was on sick leave or on vacation. The number of hours is equal to the number of hours worked on the last day before a vacation or illness.
- Further, the amount received is divided by the number of working hours in a particular month (this figure is taken from the production calendar). The result is the number indicator.
- Those categories of citizens for whom an abbreviated schedule is laid down according to labor legislation (persons with disabilities, minors) are included in the calculation as persons working full time.
All the rules, formulas and nuances of calculations are listed in detail in the Guidelines for filling out forms approved by the order of Rosstat No. 772, mentioned at the beginning of the article.
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