To calculate taxes, every entrepreneur and organization must know the average number of their employees. This figure is indicated when submitting reports to the Social Insurance Fund. It is needed in order to use a regressive scale to calculate contributions to the Pension Fund. This indicator indicates whether a firm can qualify for a simplified form of taxation. The calculation of the average number of employees of the enterprise is carried out for a certain period: half a year, quarter or month.
Instructions
Step 1
Calculate the payroll number of employees for a specific date. The payroll number of employees for each calendar day consists of all employees working under an employment contract. All employees who went to work and who are absent due to a business trip, sick leave, vacation, etc. are summed up. Those who work part-time from other enterprises, under a civil law contract, sent to work in another enterprise, who are undergoing training to improve their qualifications, are deducted from the payroll.
Step 2
Calculate the average number of employees of the enterprise for the month. All women on maternity leave that month are excluded from the calculation. To obtain the average headcount for a month, it is necessary to sum up the headcount of employees for each day of the month and divide by the number of days in a month. The resulting amount is rounded up. If at the enterprise some employees work part-time under an employment contract, then in the average headcount they are calculated in proportion to the hours worked.
Step 3
Calculate the number of man-days that this group of employees worked. Sum up all man-hours worked, divide by full-time, and multiply by the number of working days. The average number of part-time workers per month will be equal to the number of person-days divided by the number of calendar days in the month. The total average number of employees will be equal to the sum of the number of full-time and part-time employees.
Step 4
Calculate the average number of employees of the enterprise for a certain period. For the average number of employees for the year, it is necessary to sum up the average number of employees for each month of the year and divide by 12. For the average number of employees for the quarter, the average number of employees for each month of the quarter is summed up and divided by 3. The average number for other periods of time is calculated in a similar way.
