Average headcount calculator

Rosstat issued Order No. 428 dated October 28, 2013, with approved Instructions for filling out forms for monitoring statistical data. This document must be used as a guide when calculating the average number of employees. The instructions should be applied when filling out forms 4-FSS and RSV-1, intended for the Pension Fund.

The average number of staff is an indicator on which the institution’s right to receive benefits will depend, such as, for example: the possibility of using a simplified taxation system, the possibility of submitting simplified statistical reporting, VAT benefits, etc.

The average number includes:

• average number of employees;
• average number of external part-time workers;
• the average number of employees who performed work under a civil contract.

To calculate the average payroll number, you must first determine the payroll number of employees for each day (calendar) of the reporting period. It takes into account:

• employees who are registered under an employment contract for temporary, permanent or seasonal work for 1 day or more;
• owners of the organization who work and receive wages in it.

In this case, it is necessary to take into account both employees who are actually working and those who are absent from work for any reason.

That is, the payroll should include :

• employees who came to work, including those not working due to downtime;
• employees on a business trip, if the institution maintains their salary, as well as those on short-term business trips abroad;
• employees who did not show up for work due to illness;
• employees who did not show up for work due to the performance of state and public duties;
• employees who are hired under a probationary period, etc.

Calculation of the average number of employees

The average headcount for the year is determined by summing this indicator for all months of the year (reporting) and dividing the resulting amount by 12.

To determine the number for a month, it is necessary to sum this indicator for all days of the month and divide by the number of days in the month.

To calculate the average headcount for a quarter, sum up this indicator for all months in the quarter and divide by 3

It is necessary to take into account that the number of employees on a weekend or holiday is considered equal to the number on the previous working day.

In the case of 2 or more weekends or holidays in a row, the number for each such day is considered equal to the given indicator for the working day that preceded the weekend or holidays (See holidays and weekends here ⊗). The calculation of the average headcount is carried out in accordance with the daily accounting of the number of employees.

Their number for each day must correspond to the information on the working time sheet, according to which the number of employees who showed up and did not show up for work is determined.

Algorithm for calculating the average number of employees

1. First, we find the number of employees who worked each day of the month.
2. Then we determine the average number of employees for the month and quarter
3. Finally, we calculate the number for six months, 9 or 12 months.

Formula for calculating the number of employees

This parameter is calculated for each day of the month, with each employee defined as an entire unit.

Paragraph 79 of the Instructions provides a list of employees taken into account when calculating the headcount. It includes the following employees:

1) those who came to work, as well as those absent due to downtime;

2) those employed part-time or a week, as well as those employed half-time according to the staffing table;

3) absent due to temporary disability;

4) those who were on business trips, including employees who went on short-term business trips abroad;

5) absent due to the performance of public or state duties;

6) employed on a probationary period;

7) those who have entered into an agreement with an enterprise to perform work at home (homeworkers);

students and persons studying in educational institutions, working at the enterprise during practical training, if they are enrolled in workplaces;

9) temporarily separated from work to be sent to educational institutions to acquire a new specialty or improve their qualifications (if their salary has been maintained);

10) who are on study leave (if their salary has been partially or fully retained);

11) who are on vacation and entering educational institutions, as well as taking entrance exams without maintaining their salary at the place of work;

12) who had a day off for overtime in the general accounting of working hours, as well as according to the work schedule of the enterprise;

13) those on regular and additional vacations granted in accordance with the law and regulations, including employees who were on vacation and subsequently dismissed;

14) those who have earned a day of rest for going to work on non-working days;

15) employed for the purpose of replacing workers absent for valid reasons;

16) who were on leave to care for a child, in connection with pregnancy and childbirth, as well as due to the adoption of a newborn child;

17) who took part in strikes;

18) who were on leave without pay, and the duration of the leave does not matter;

19) citizens of other states who worked in organizations on Russian territory;

20) who were under investigation until a court decision was made;

21) internal part-time workers.

An employee registered as an internal part-time worker or receiving two, one and a half, or less than one rate in one organization is counted in the payroll as one whole unit.

The payroll does not include such categories of workers as:

1) external part-time workers;

2) those who worked under civil contracts;

3) employees taken away from work for the purpose of being sent by the enterprise to study at educational institutions and receiving a scholarship paid from the funds of this enterprise; employees with whom a special contract for vocational training was concluded and they were paid a stipend during their studies;

4) hired for work in accordance with contracts concluded with government agencies for the provision of labor;

5) those transferred to work in another company without maintaining their salary, as well as persons sent to work abroad;

6) lawyers;

7) members of the cooperative who do not have employment contracts with the enterprise;

those who submitted a letter of resignation and stopped working without warning management or before the expiration of the warning period. This category of workers is excluded from the payroll from the very first day of absence from work;

9) owners of the enterprise who do not receive wages;

10) military personnel performing their military duties.

The number of employees on the list for a non-working day is equal to their number for the previous working day.

Determining the number for each day of the month

First you need to find out the number of full-time employees in the company. On weekdays, this value is equal to the number of people with whom employment agreements have been signed, including those on business trips and on sick leave.

However, this volume does not take into account:

Important! The number of employees on a day off is considered the same as on the last working day before it. This means that an employee fired on Friday is included in the calculation on Saturday and Sunday. Companies that do not have a single employment contract put “1” for the billing month, taking their manager into account, even if he does not receive a salary.

Calculation of the average number of employees per month

When performing such a calculation, the following employees must be excluded from the payroll:

• women who were on leave due to pregnancy and childbirth;
• persons who were on leave due to the adoption of a newborn from a maternity hospital;
• employees who were on leave to care for a young child;
• persons who studied in educational institutions or passed entrance exams with the provision of additional leave without pay;

Workers who were not included in the payroll and were recruited to work under special contracts with government agencies to provide additional labor are counted in the average payroll as whole units.

Calculation of the average number of employees who have not worked full time

To determine the average number of persons on the payroll who worked part-time, it is necessary to take them into account in proportion to the time they actually worked.

The number of such employees is calculated as follows:

1. First, the total number of days worked by these persons is calculated by dividing the total number of man-hours for the reporting month by the time of the working day (8 hours, or 4.8 hours).
2. After this, the average number of part-time employees for the reporting period is determined in terms of full-time employment.

The number of man-days worked is divided by the number of days (working) in the reporting month. As for employees who worked part-time according to the staffing table, employment contract, or transferred with their written consent to part-time work, they are taken into account in proportion to the time worked.

To calculate the average number of employees in this category, you need to perform the following steps:

1. Determine the total number of man-days worked by these employees. To do this, the total number of man-hours worked during the reporting month is divided by the length of the working day. In this case, the length of the working week should be taken into account. Example: 24 hours - by 4 hours (hours) (with a 6-day working week) or by 4.8 hours (with a 5-day week); 36 hours - for 6 hours (for 6 days) or for 7.2 hours (for 5 days); 40 hours - by 6.67 hours or 8 hours, respectively.
2. After this, the average number of workers who were part-time for the reporting month is calculated, taking into account their full-time employment. To do this, the number of person-days worked is divided by the number of calendar working days in the reporting month. In this case, the hours for the previous working day are conditionally included in the number of man-hours worked for days of vacation, illness, absences (if they fell on working days in accordance with the calendar).

When calculating the average number of employees per month, the number of employees on the payroll for each day of the month according to the calendar is summed up. All non-working days are also taken into account. The result must be divided by the number of days in the month.

An example of determining the average number of employees

Let's look at how the calculation is made for employees who worked full time (with a 5-day work week) for the reporting month of September 2014.

Total: 12074

The total number of employees on the payroll for the entire calendar month who fall into the average number is 12,074, the number of days in the month is 30. In this case, the number of employees for September was 402 people (12,074: 30).

Example of calculation for part-time work

Calculation of the average number of employees for the quarter

The average number of employees for one quarter is calculated as follows: the average number of employees for all quarterly months is added up, and then the result is divided by 3 months.

Calculation for 6, 9 or 12 months

The average number of employees for any specific period of time is calculated as follows: the average number of employees for all months of the reporting year is added up and the result is divided by the corresponding number of months.

If the enterprise operated for less than a full year, then to determine the average number of employees for the year, you need to add up the number of employees for all months of the enterprise’s operation and divide the result by 12.

Calculation of the average number of part-time employees

First, you need to calculate the total number of hours worked by part-time workers. In this case, days spent on vacation or sick leave are counted by the number of hours worked on the last day preceding this event.

Then the average number of such employees is determined. To do this, the total amount of hours worked by them in a month is divided by the product of the number of days of work in a month and the number of working hours per day.

Chn = Chs / Rch / Rd , where:

• Hours - the total number of hours per month worked by part-time employees
• RF - the number of working hours per day, in accordance with the length of the working week, which is established in the company. So, if a 40-hour week is used, then 8 hours are set, 7.2 hours are set for a 32-hour week, 4.8 hours are set if the week is 24 hours long
• Рд - number of days of work in a month, in accordance with the calendar

Example. In March, the employee worked 24 days out of the entire month on a part-time basis. With a duration of 8 hours, this amounted to 4 hours a day.

Calculation: 24 days x 4 hours a day / 8 hour week / 24 = 96 / 8 / 24 = 0.5 The result is not rounded.