Information about the average headcount is present in many forms of reporting and significantly affects the duties and rights of taxpayers. Average headcount - a value determined for statistical accounting and taxation. The form of filing tax returns (in electronic form or on paper) depends on the obtained value of the average headcount.
It is necessary
- - calculator
- - timesheet
Instructions
Step 1
Based on the timesheet data, calculate the number of full-time payroll employees for each calendar month. In this case, weekends, holidays and non-working days should be taken into account. The obtained indicators of the payroll must be summed up and then divided by the number of days in a month. The payroll does not include: external part-time workers, employees, employees who performed work under contracts.
Step 2
Then determine the average number of person-days divided by the sum of working days according to the schedule. It should be noted that persons transferred to part-time work by order of the management or under the age of 18, as well as persons with disabilities, are counted as full units.
Step 3
Sum the calculated full-time and part-time payroll headcounts. Thus, you will receive the average number of all employees in the team.
Step 4
Divide the total average number of employees for the reporting quarter by the number of calendar months in the relevant tax period. This will be the desired average number of employees in the organization for a given reporting period. The resulting indicator gives the right to apply benefits for the payment of certain taxes, for example, VAT, income tax, corporate property tax, insurance contributions to the FSS. The important value of the indicator is its reflection in Russian statistics as a whole for the whole country, and for individual territorial entities, as well as for various enterprises.
