Information about the number of employees for sp. Information on the average number of employees - download the form

The report on the average headcount has been canceled from the reporting for 2020
From 2021, employers will no longer have to submit an annual report on the average number of employees for the previous year to the tax authorities. Instead, information on the number of employees will need to be presented as part of the calculation of insurance premiums.
There is no need to submit a separate report for 2020. According to the amendments made to paragraph 3, information on the average number of employees will need to be presented as part of the calculation of insurance premiums.

All employers annually no later than January 20th submit to the IFTS a report on average number of employees. Do not confuse this indicator and simply "number", which is the sum of all income earners in the organization. Both indicators - the average and the average headcount are needed for different purposes. Fill in statistical reports, submit settlements to funds, confirm the right to benefits, reduced tariffs, and others.

The calculation of the average list includes employees who work in the organization under employment contracts. And in the calculation of the average number, they add more part-time workers and workers at the GPA. This procedure follows from paragraphs 75–77 of the instructions approved by the order of Rosstat dated November 22, 2017 № 772 .

The purpose of calculating and submitting the average headcount

All employers make this calculation in order to:

Submit to the IFTS information on the average headcount for the previous year. Deadline in 2019 - no later than January 21, 2019 for 2018. The organization and the leader will be fined for being late.
Fill in contributions and.
Determine if needed. Tax returns must be filed electronically average headcount for the previous year exceeds 100 people (paragraph 3, clause 3, article 80 of the Tax Code of the Russian Federation). Exception - . They must be submitted electronically, regardless of the average number. And for electronic reporting to the PFR and the FSS, the number limit is 25 people.
Fill in statistical reporting

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FORM ON THE AVERAGE HARDWARE - notification to the IFTS

From this article you will learn:

according to what formula to calculate the necessary information, in what time frame and in what form to submit it;
What are the rules for calculating the average number of employees if the company is registered in the middle of the year;
What is the deadline for submitting information on the average number of employees for 2019;
Under what condition can an entrepreneur not report on the average number of employees.

One of the first cases of an accountant in the new year. This is a notification of its inspection about the average number of employees for the previous calendar year. This is what the tax authorities need to understand. How the company should submit reports - on paper or according to the TMS. And this must be done no later than January 20 in a certain form. In paper or electronic form of your choice. The form is filled out according to the rules established by Rosstat. Tax officials need information about the number of employees. To track payers who will submit tax returns electronically. These are organizations and entrepreneurs with an average number of employees of more than 100 people in the previous year. The following describes how to correctly calculate the average headcount indicator. What should be taken into account when calculating. Where to download the form of the average number for free.

The methodology for calculating the average headcount is the same for submission to the IFTS, as well as for other forms of reporting. Because it indicates the average number of employees. Calculated in accordance with the forms of federal statistical observation and instructions for filling them out. In this case, this is Rosstat with its order dated November 22, 2017 No. 772

Frequent mistake. Companies do not include part-time workers in the report. Such employees should be counted in proportion to the hours worked. And do not include employees who are on study or maternity leave in the payroll (Order No. 772 dated November 22, 2017).

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General issues of calculating the average number of employees of an organization or individual entrepreneur

Who is obliged to submit to the IFTS information on the average number of employees?
All companies and entrepreneurs. Organizations provide information as if they have employees. So in their absence (letter of the Ministry of Finance of Russia dated February 4, 2014 No. 03-02-07 / 1/4390). Entrepreneurs must report only if they had employees in the previous year.
By what date do I need to submit information about the number?
The deadline for submitting information for 2019 is no later than January 20, 2020. Companies that register in January 2020 will have to report no later than February 20, 2020.
Is the company required to submit information about the number of employees in electronic form? If last year the organization employed more than 100 people?
No, you don't have to. Information on the number can be submitted both by TCS and on paper. (Through a company representative by proxy or by mail). The obligation to report by "electronic" with a staff of more than 100 people. Applies only to cases when the company submits tax returns and calculations.
Should a company report headcount if the number of employees does not change from year to year?
Yes, it should. Every year, updated information on the average number of employees must be submitted to the inspection. Even if the number of employees has not changed over the year.
In what form should I fill out information about the average number?
The report form is the same (approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174). Recommendations for filling out the report are in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. ChD-6-25 / 353.
Where to submit information about the number of employees working in a separate division of the company?
In the inspection, which is registered with the company itself. It is necessary to draw up one general report, including both employees of the parent company and employees from additional offices, see Letter of the Ministry of Finance of Russia dated February 14, 2012 No. 03-02-07 / 1-38
Will the company be fined for late submission of information on the average headcount?
Yes, late submission of information may result in a fine of 200 rubles. A director or chief accountant may also be held administratively liable. This is a fine in the amount of 300 to 500 rubles. according to the Tax Code of the Russian Federation, part 1 of the Code of the Russian Federation on Administrative Offenses
After submitting the information, the company discovered an error. Do I need to provide corrected information?
Yes, it is safer to submit the information again, already with the correct indicators. Formally, the company has no such obligation. The need to submit clarifications is provided only for tax returns. But if the company mistakenly reported that its number exceeded 100 people, the inspection will wait for reports only on the TCS. Then for paper declarations there will be a fine of 200 rubles. (). To avoid this, you need to submit the information again. There is no field in the report where it would be possible to indicate that the company submits updated information about the number. Therefore, a letter with an explanation should be attached to the report. The inspectors have no right to refuse to accept the report. There is also no penalty for an error in the information, according to paragraph 3, paragraph 1 of the Tax Code of the Russian Federation

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Who is included in the average number of employees

The concept of "average headcount" in the reporting and notification documents of the organization appears more than once. And it doesn't always mean the same thing. Therefore, first we will deal with the terms.

It is clear that we are talking about employees, that is, those with whom the organization has concluded employment contracts. And the term "average" means that it must be calculated according to those who are included in the payroll. In turn, the payroll includes employees hired under employment contracts for permanent, temporary or seasonal work. This includes the owners of the organization, if they have an employment relationship with them and they receive a salary. And even those who worked for you for only 1 day will participate in the calculation.

It is important that the presence of an employee at the workplace is an optional condition for taking him into account in the average headcount. It may be temporarily absent for any reason. For example, employees who are on a business trip, on sick leave, on annual leave, on leave without pay as agreed with management, improve their qualifications while maintaining pay, etc., fall into the average number with the same success as those present at work places. At the same time, women do not participate in the calculation of the average number of women on maternity leave, as well as on childcare leave (although they are included in the payroll during this period).

In addition, the following are not included in the average headcount:

external part-timers;
citizens with whom civil law contracts are concluded.

In accordance with clauses 79 and 81.1 of Order No. 772 of Rosstat dated November 22, 2017, which approved the procedure for filling out Form No. P-4 “Information on the number and wages of employees”, women on maternity leave are included in the payroll . But they are excluded from the average number of employees.

At the same time, persons hired to replace absent employees (due to illness, maternity leave, parental leave) are included in the payroll and average headcount.

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Which employees to take into account when calculating the average headcount

How to calculate the average headcount?
First you need to determine the average number (ANS) of employees for each month. To do this, you need to divide the number of full-time employees for each calendar day of the month by the number of calendar days in this month. After that, you can also calculate the annual average headcount using the formula: AMS for the year = (AMS for January + AMS for February + ... + AMS for December) . If the result of the calculation is a non-integer number, this indicator must be rounded up to a whole unit according to the general arithmetic rule of the Instruction. Approved by the order of Rosstat dated October 28, 2017 No. 772
Is it necessary to include in the calculation of freelance workers working under civil law contracts (GPA)?
No, it doesn `t need. Subparagraph "b" of paragraph 80 of Directive No. 772
Should we take into account employees who were hired during the absence of another employee (for example, a woman who went on maternity leave)?
Yes, take into account Subparagraph “m” of paragraph 79 of Directive No. 772
Should employees on fixed-term contracts be taken into account?
Yes, take into account. Paragraph 79 of Directive No. 772
Should external part-time workers be included in the average headcount?
No, don't turn it on. Subparagraph "a" of paragraph 80, paragraphs 81.3, 82 of Directive No. 772
Should employees who are on maternity leave or parental leave be included in the calculation?
No, don't. Clause 81.1 of Directive No. 772
Should an employee be included in the calculation if he is on a long business trip?
Yes, include, regardless of the duration of the business trip. Subparagraph "b" of paragraph 79 of Directive No. 772
How to account for part-time employees?
Such employees should be counted in proportion to the time they have worked. Subparagraph "e" of paragraph 79 and paragraph 81.3 of Directive No. 772
Should employees who are granted leave at their own expense to pass entrance exams to an educational institution be taken into account?
No, do not take into account. Clause 81.1 of Directive No. 772
Do we take into account employees with whom a student agreement is concluded?
No, do not take into account. Subparagraph "e" of paragraph 80 of Directive No. 772
Should the founders of the organization be taken into account when calculating?
No, it's not necessary. But only if they are not on the staff of the organization and do not receive a salary. Subparagraph "g" of paragraph 80 of the Directives
Is it necessary to take into account when calculating employees working on a rotational basis?
Yes, you have to. Subparagraph "c" of paragraph 79 of the Instructions
Do homeworkers count?
Yes, take into account. Subparagraph "g" of paragraph 79 of the Directives

A pdf-file (121 Kb) will open with a table of employees or other persons who are included or not included in the average headcount.

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How to correctly calculate the average headcount

To determine the average number for any period (quarter, nine months, year), calculate sequentially:

the headcount for each day of the month. This includes all employees with whom you have an employment contract;
the average number of full-time employees for each month;
the average number of part-time employees for each month;
the average headcount for each month of the period;
average headcount for the period.

The average number of employees is calculated for a certain period: the indicator for the month - based on the payroll for each day of this month, for the year - for monthly indicators. The number of employees for weekends and holidays is equal to the number for the previous working day. Different formulas are set for full-time and part-time workers. Consider the calculation procedure in stages.

STEP 1 . We calculate the monthly average number of full-time employees. We do this according to the formula:

Average number of full-time employees (per month)

The sum of the payroll number of fully employed employees for each calendar day of the month

Number of calendar days in a month

STEP 2. We calculate the monthly average number of part-time workers. If the company has part-time workers by agreement between the employee and the employer. Then they are taken into account in proportion to the time worked - one might say, they lead to a common denominator with the rest of the workers (who work the required 40, 36 or 24 hours a week).

Therefore, if you have one part-time employee in a month out of 22 working days, he worked 6 hours every working day. And the other - for 4 hours and only 10 working days, then they are equated to one full-time employee with a normal working day of 8 hours:

(6 h x 22 slave. days + 4 h x 10 slave. days ) / 8 h / 22 slave. days = 0,977 ~= 1

The time for the days of illness, vacation, absenteeism for other reasons of such employees, when calculating, is conditionally included in the hours worked by them on the previous working day.

STEP 3. We calculate the annual average number of all employees. Having determined the average headcount separately for the fully and partially employed for each month, we sum up all the obtained values and divide by 12 months. If you don't have a part-time job. Then you add up the average number of only full-time employees and divide by 12. The final value is rounded to the nearest whole number.

Attention!
Workers with reduced working hours. As well as those transferred to part-time work at the initiative of the administration are taken into account in the average headcount as whole units.

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Example of calculating the average number of employees
Gasprom LLC was registered on October 15, 2019 and has been applying a simplified taxation system since its inception. The organization has a 40-hour five-day work week (the working day is 8 hours long). The list number of employees working under a full-time employment contract was:
- from October 15 to November 20 - 18 people;
- from November 20 to December 31 - 23 people.
In October and November 2019, Gasprom LLC had no part-time employees. And on December 1, an assistant accountant was accepted on a shortened working day. In December, he worked 4 hours 23 days.
Based on the results of 2014, we calculate the average number of employees of Gasprom LLC as follows.
1. The monthly average number of employees who have a full-time job is equal to:
- in October - 9.87 people. (18 people × 17 days: 31 days);
- in November - 19.66 people. (18 people × 20 days + 23 people × 10 days): 30 days;
- in December - 23 people. (23 people × 31 days: 31 days).
2. The monthly average number of employees who have a part-time work schedule is equal to:
- in December - 0.5 people. (4 man-hours × 23 days : 8 hours : 23 days).
3. The monthly average number of all employees is equal to:
- in October - 9.87 people;
- in November - 19.66 people;
- in December - 23.5 people. (23 people + 0.5 people).
4. The average number of employees of Gazprom for 2019 is 4.42 people. (9.87 people + 19.66 people + 23.5 people): 12.
The average number is indicated in whole units. A fractional number is rounded off according to the general rule: the numbers after the decimal point from 5 or more are rounded up to a whole number, and the numbers 1-4 are discarded.
Total for 2019 average headcount 4 person.

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The result obtained will go to the notification of the average headcount.

If the organization worked last year for an incomplete year, then when determining the average number of employees for the year, the denominator of the fraction will still be 12 months.

Newly created organization or individual entrepreneur (with employees) should report on the average number of employees even in the absence of staff. Because in the event of the creation (reorganization) of a company, a report on the average headcount must be submitted to the tax office no later than the 20th day of the month following the month in which the organization was created (clause 3). The Tax Code does not exempt organizations that do not have employees from the obligation to provide the specified information. In addition, the average number of employees is related to the indicators. Which affect the procedure for calculating taxes and the application of various taxation regimes. Thus, a newly created organization is obliged to provide information on the average headcount within the established time frame, regardless of whether they have full-time employees or not.

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Attention!

For Organizations "dummy", ie. without employees, where there is one director who does not receive a salary, some IFTS require you to write the average list 1 (one). Previously set to zero. And if so, then you need to provide a letter that there are no employees, the salary was not accrued.

Note: This is how we were explained in our IFTS, this is just a recommendation in hot pursuit.

Download the form for free of charge Information on the average number of employees for the previous calendar year

Information on the average number of employees is presented in the form "Information on the average number of employees for the past calendar year" (form code for KND 1180011), approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / 174.

See EXAMPLE average headcount
Note: Format.PDF 140 Kb

The average number is indicated in whole units. A fractional number is rounded off according to the general rule: the numbers after the decimal point from 5 or more are rounded up to a whole number, and the numbers 1-4 are discarded. The form is signed by the head of the company, individual entrepreneur or representative, stamped and dated. In this case, the full name of the head or representative is indicated.

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The program is used for the preparation by the taxpayer of ALL forms of tax and accounting documents. Documents used in the accounting of taxpayers when submitted to the tax authorities. Including for generating a certificate of the average headcount with uploading the report to a file on magnetic media.

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Failure to submit to the inspectorate the form of information on the average number of employees threatens with a fine:

200 rub. - for an organization (entrepreneur);
from 300 to 500 rubles. - for an accountant or head of an organization (entrepreneur).

In the calculation of RSV-1, it is also necessary to indicate the "average headcount", in the form-4 of the FSS - the "average headcount". But if only payroll employees are considered for tax notification, then for reporting to the FIU and the FSS, information is needed on all individuals who received payments from the organization during the reporting period. And here, when determining the average headcount, in addition to "listed" workers, the following should be taken into account:

external collaborators. Their average number is determined by the same formula as for part-time workers. The resulting value can be very small. But so that when rounding it does not turn into zero (then this category will not be taken into account at all in the number), they leave one decimal place and use the value in calculations in this form;
citizens with whom civil law contracts are concluded. Their average number is calculated in the same way as the average number of full-time employees. It is consistently determined how many people you employed under the GPA on certain dates, then per month, then per year. Each contractor under such a contract is considered as a whole unit.

For each given category of individuals, you need to calculate your average number, and then summarize them into a total result.

Information on the average number of employees that you submit to the tax office and that you indicate in the insurance reporting. They will be the same only if you do not have external part-time workers and those hired under the GPA.

; Letter of the Federal Tax Service of Russia dated 09.07.2007 No. ChD-6-25 / [email protected]
the form is approved by the Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected], Part 1 has become "more specific". There for IP clearly prescribed:

Information on the average number of employees for the previous calendar year is provided. Organization ( an individual entrepreneur who attracted employees during the specified period) to the tax authority. Not later than January 20 of the current year. And in case of creation (reorganization) of the organization - no later than the 20th day of the month following the month. In which the organization was created (reorganized). The specified information is submitted according to the approved form. Commissioner for control and supervision in the field of taxes and fees. To the tax authority at the location of the organization. Or at the place of residence of an individual entrepreneur.

sole proprietor without employees- Information about the average headcount

Accountant calendar 2020. Tax deadlines, declarations. Balance sheet, financial statements for 2020, 1 quarter, half a year, 9 months.

In paragraph 3 of Art. 80 of the Tax Code of the Russian Federation states that each enterprise that has employees in its staff with whom labor contracts have been concluded is obliged to annually submit a report - information on the number of employees to the tax office. The form is approved by the Order of the Federal Tax Service of Russia No. MM-3-25 / [email protected] from 03/29/2007. The report on the average number of employees has an established register for KND - 1110018.

Information on the average number of employees is provided by the employer to the territorial IFTS at the place of registration of a legal entity or individual entrepreneur. Separate subdivisions do not provide a reporting form. All employee information is included in the parent organization summary report.

Taxpayers submit reports on the average headcount in electronic or paper form. This is not a declaration, so the 100 staff rule does not apply in this case. The organization chooses how to file reports at its discretion. The paper version is provided to the IFTS by mail (with a list of all attachments), personally by the head or his representative acting by proxy. The electronic version is signed with an EDS and transmitted through specialized programs.

When to take

The annual deadline for submitting the form is no later than January 20 of the year following the reporting year. Information on the average number of employees for 2019 is submitted to the territorial IFTS until 01/20/2020. It's Monday, no transfers are planned.

The report on the average number of employees is submitted, among others, by reorganized institutions and newly created organizations. The deadline for reporting for such enterprises, in accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, - before the 20th day of the month following:

month of making an entry about the established organization in the Unified State Register of Legal Entities;
month of reorganization of the institution.

Data on the average headcount must be calculated directly for the month of creation, reorganization of the institution.

Branches of foreign companies based in the territory of the Russian Federation are required to provide information to the IFTS within the prescribed period.

Fill Features

The procedure and rules for compiling the form on the SHR are presented in the Letter of the Federal Tax Service of the Russian Federation No. ChD-6-25 / [email protected] from 26.04.2007. The report is completed both manually and electronically. If the employer submits an SSC form filled out with his own hand, then the information reflected in the report is filled out in black ink neatly and legibly. All entries are made strictly within the cells of the template.

How to fill

The average headcount form is not as voluminous as tax returns, but it must be filled out correctly and according to the rules established by the Federal Tax Inspectorate. Here is a step-by-step filling instruction:

We indicate the full name of the employer-taxpayer, TIN and KPP - for the organization. If an individual entrepreneur submits a report on the SHR, then he enters his full name. and TIN.
We prescribe the name of the territorial IFTS, its number and code value.
We enter the number for which the data on the SHR are formed: if the organization provides annual reporting, then the date 01.01 of the year following the reporting year is entered. If information about the SHR is provided by reorganized, newly created institutions, then the 1st day of the month following the period of reorganization, creation is indicated.
We put down directly the average payroll number of employees of the organization at the reporting date.
We sign the form, put the date of filling and seal. An imprint of the seal (if any) is placed for the paper form. Electronic reporting is signed by digital signature.

Responsibility for violations

The current legislation assumes administrative liability for violation of the reporting deadlines or for failure to submit a report.

Based on paragraph 1 of Art. 126 of the Tax Code of the Russian Federation and Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, the employer is threatened with penalties for not submitting information about the SFR. In the event of such a violation, the organization will pay a fine of 200 rubles, and an official - from 300 to 500 rubles.

Employees of the enterprise must be determined for the purposes of taxation and statistical accounting. The indicator is calculated for a certain period. To display information about the number of employees, a special document form KND 1110018 is used. How to fill out the document? Who exactly should submit it to the regulatory authorities? More on this later.

What is this form?

Form KND 1110018 "Information on the average number of employees" was approved by order of the Federal Tax Service of the Russian Federation of March 29, 2007 No. MM-3-25 / [email protected], and its electronic format - by order of 10.07.2007 No. MM-3-13 / [email protected] The document consists of one page, it indicates information on the number of average staff. When filling out the report, all citizens with whom there were legal labor relations (temporary and permanent) are taken into account. You should also take into account persons on probation, temporarily working, business travelers, temporarily disabled, vacationers.

The obligation to provide this report to the tax service is established by paragraph 3 of Art. 80 of the Tax Code of the Russian Federation. The list of entities that must submit information includes:

firms that have concluded employment contracts with hired personnel;

sole proprietorships hiring workers;

newly created legal entities, whether they have hired staff or not.

Information on the number (f. KND 1110018) may not be submitted to the tax service only by individual entrepreneurs operating without hiring employees. Organizations must submit a completed report even if they do not have employees (letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 No. 03-02-07 / 1/4390).

Where to submit the KND form 1110018

Form KND 1110018 “Average number of employees” is submitted by the legal entity to the IFTS at the location, the individual entrepreneur - at the place of registration.

The method of submitting the document will depend on how many employees work in the organization:

if more than 100 employees - the form is filled out and sent to the tax office electronically;

if there are 100 or less employees, the report can be submitted on paper, by personally appearing at the tax service.

Organizations with 100 or fewer employees can send the report as a valuable letter in the mail. It must be accompanied by a description of the investment.

Deadline for submission of KND form 1110018

"Average number of employees" is submitted annually. The reporting deadlines are as follows:

the general deadline for all organizations and individual entrepreneurs is no later than January 20 of the new year following the reporting one;

organizations that have only recently registered (or reorganized) submit information before the 20th day (inclusive) of the month following the month of state registration; for example, if the company was established in April, the KND form 1110018 must be submitted to the Federal Tax Service No later than May 20

The KND 1110018 form, a sample of which can be found below, must be submitted even if the number of employees hired has remained unchanged over the past year.

If the organization does not provide the prepared report to the tax service in a timely manner, it faces a fine under Art. 126 of the Tax Code of the Russian Federation: 200 rubles. for each failed document. Officials will be responsible under Art. 15.6 of the Code of Administrative Offenses of the Russian Federation (fine 300-500 rubles).

How to fill out a document

In the KND 1110018 form, the following must be filled out:

TIN, KPP, full name of the organization or full name individual entrepreneur;

the name of the territorial division of the IFTS to which the report is submitted, and its code;

the date as of which the indicator is calculated;

data on the number of hired personnel;

signature and seal (if available).

The lower right block does not need to be filled in, it is intended for an employee of the tax authority.

The rules for filling out the form KND 1110018 "Average number of employees" are given by the Federal Tax Service of the Russian Federation in a letter dated 04.26.2007 No. ChD-6-25 / [email protected]

In the field "TIN" indicate a unique identifier, registered in the certificate of registration.

The "KPP" field is filled in only by legal entities.

In the field "Name of the tax office" you need to specify the name of the department. For example, "IFTS of Russia No. 43 for Moscow." The tax code always consists of 4 digits.

In the field "Name of the taxpayer" indicate the full name of the legal entity or individual entrepreneur.

When specifying the date as of which the headcount indicator is displayed in the KND 1110018 form, the requirement specified in the footnote must be taken into account. If the data is indicated for the past calendar year, the taxpayer sets January 1 of the current year. Recently registered organizations indicate the first day of the month following the month of registration.

Information on the average number of employees (AHR) - this is one of the first reports of the newly created LLC. The reporting form looks simple, however, the delivery of the CHR raises a lot of questions, which we will answer in this article.

Who must submit information about the number of employees

Judging by the name, only employers should report the average number of employees. But the Ministry of Finance believes that all companies should report, including newly organized, in the state of which there are no employees yet.

From the letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 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.”

We list who is required to submit a report on the average headcount:

newly registered legal entities, regardless of the availability of staff;
individual entrepreneurs-employers;
organizations that have concluded;
organizations that do not have employees in the state.

Thus, only individual entrepreneurs without employees have the right not to hand over this information, all other businessmen are required to report.

Who to include in the number for the report

The calculation of the average headcount in 2019 is carried out in accordance with the Instructions approved by Order No. 772 of Rosstat dated November 22, 2017. The Instructions list the categories of employees who are included in the headcount for the report, and those who are not taken into account in the calculation.

A lot of controversy arises over the inclusion in the SCR of information about the only founder who does not receive a salary. Is it necessary to take him into account in the number of employees, because he performs administrative functions for the management of the LLC? No, it is not necessary, there is a clear answer to this question in paragraph 78 (g) of the Directives.

The average headcount is calculated only for personnel hired under an employment contract. This is the main difference between this indicator and reports to funds, which also take into account employees registered under a civil law contract. At the same time, the term of work under an employment contract does not matter; everyone who performs permanent, temporary or seasonal work is included in the information of the SCR. Separately take into account those who are full-time and those who work part-time.

In the general case, the average headcount is determined by adding the number of employees on the payroll for each month of the reporting year and dividing the amount received by 12. The final result is indicated in whole units, because. it means the number of employed people in the state.

Deadline for the submission of the SCR in 2019

The deadline for submitting information on the average number of employees is established by Article 80 of the Tax Code of the Russian Federation. According to her, you must submit this form no later than January 20 current year for the previous calendar year. But the deadline for submitting a report on the average number of new organizations (legal entities that have just been created or reorganized) is no later than the 20th day of the month, following the one in which the organization was registered or reorganized.

For example, the creation of an LLC took place on January 10, 2019, therefore, information on the average headcount of a newly created organization must be submitted no later than February 20, 2019. Further, the company reports in the general manner, i.e. for 2019, the report on the number of employees must be submitted by January 20, 2020 inclusive.

If the deadline is violated, the LLC will be fined under Article 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. In addition, an administrative punishment of an official (chief accountant or director) in the amount of 300 to 500 rubles is possible under Article 15.6 of the Code of Administrative Offenses of the Russian Federation.

Important: although information on the average number of employees of a new organization is submitted to the IFTS, it is not a tax return, so the tax authorities are not entitled to block the current account of an LLC due to a delay in the deadlines for submission.

Report Form

The SChR report is submitted on a form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected] Recommendations for filling out the form are given in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. ChD 6-25 / [email protected]

The report on the average headcount for newly created organizations consists of one sheet and has a fairly simple form.

In the upper lines of the form (fields to fill in are highlighted in color) indicate the TIN and KPP of the legal entity. The name of the IFTS is entered in full, indicating the number and code of the tax authority. The name of the company is given in full, for example, not “LLC Alfa”, but “Limited Liability Company Alfa”.

The only significant indicator of the CHR report is the average headcount calculated in accordance with Directive No. 772. If the information is submitted for the past calendar year, then January 1 of the current year is indicated in the date fields. The information is signed by the head of the legal entity, but this can also be done by a trusted person. When submitting a report by proxy, you must enter the details of this document and attach a copy.

The average headcount report for newly created organizations differs from the regular annual report only by the date. Pay attention to the footnote marked with an (*) - the number of employees is indicated not on January 1st of the current year, but on the 1st day of the month following the month in which the LLC was registered. For example, if the company was registered on January 10, 2019, then the number of employees is indicated as of February 1, 2019.

Here is a sample of filling out a report on the average number of employees of a newly created LLC, in which an employment contract is concluded only with the general director.

Submission methods

The number of employees under an employment contract is important not only when calculating taxes, but also when choosing the method of submitting an SFR report: paper or electronic. Usually, information about the average number of the newly created organization is submitted in paper form, because. the number of employees hired in the first month rarely exceeds 100 people.

The rule of article 80 (3) of the Tax Code of the Russian Federation states that only taxpayers with no more than 100 people are entitled to file tax returns and calculations in paper form. If taken literally, this article should not apply to the report on the average headcount, because. it is not taxable. However, the tax authorities insist that if the number of employees exceeds 100, information about their number should also be submitted in electronic format.

In fact, this requirement does not cause any particular difficulties, given that since 2015, payers of insurance premiums are required to submit reports on insurance premiums in electronic form, already starting from 25 people. That is, if the number of employees in your enterprise exceeded 25 people, you still have to issue an electronic digital signature, which can be used to sign all reports.

A report on the number of employees is submitted to the tax office at the place of registration: at the registration of an individual entrepreneur or the legal address of an LLC. If the document is issued on paper, then you can submit the report in person at the Federal Tax Service Inspectorate or by mail with a description of the attachment.

Form according to KND 1110018 "Information on the average number of employees for the previous calendar year" approved by the Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25 / [email protected] According to paragraph 3 of article 80 of the Tax Code of the Russian Federation information on the average number of employees submitted to the tax authority at the location of the organization (place of residence of an individual entrepreneur) no later than January 20 of the current year. Newly created and reorganized organizations represent information on the average headcount in the form of KND 1110018 no later than the 20th day of the month following the month in which the organization was established or reorganized.

Guidelines for filling out the form KND 1110018“Information on the average number of employees for the previous calendar year” is contained in the Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 N ChD-6-25 / [email protected] The calculation of the average number of employees must be carried out in accordance with clauses 81–84 of the Instructions for filling out forms of federal statistical observation, which are approved by the order of Rosstat dated November 12, 2008 No. 278 (as amended by the orders of Rosstat dated April 20, 2009 No. 69, November 3, 2009 No. 10/11/2010 No. 348) - on the basis of daily accounting of the payroll number of employees, which must correspond to the data of the time sheet, which must be clarified, guided by orders for hiring, transferring employees to another job or dismissal. (Attention! Decrees of Rosstat dated 11/20/2006 N 69 and dated 11/23/2007 N 93 have lost their force).

When filling forms according to KND 1110018 in the field "Submitted in" - the full name of the tax authority to which the Information is submitted, and the code of the tax authority are reflected.

In the "Organization (individual entrepreneur)" field, information is filled in in accordance with the constituent documents: the full name of the organization or the surname, name, patronymic of the individual entrepreneur is indicated.

In the field "TIN" - the identification number of the taxpayer is reflected on the basis of the Certificate of registration with the tax authority of the legal entity. For an individual entrepreneur, the TIN is reflected on the basis of the Certificate of registration with the tax authority of an individual at the place of residence.

In the "KPP" field - the code of the reason for registration at the location of the organization on the basis of the Certificate of registration with the tax authority of the legal entity. This field is not filled in by individual entrepreneurs.

The field "Average headcount as of" reflects the average headcount of employees of the organization (individual entrepreneur) as of January 1 of the current year, for the previous calendar year (if the organization was established (reorganized) in the current year, then the 1st day of the month is indicated, following the month in which the organization was created (reorganized)). An individual entrepreneur who does not have employees puts down "0". The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the amount received by 12. (Article 84.7. Instructions - Order of Rosstat dated 12.11.2008 No. 278).

The finished document is signed by the surname, name, patronymic of the head of the organization in full, and also his signature is put, which is certified by the seal of the organization, the date of signing is indicated. When filling out the "Information on the average number of employees" by an individual entrepreneur, the signature of the individual entrepreneur and the date of signing are put.

For failure to provide information on the average number of employees in the form of KND 1110018, the taxpayer, as well as his officials, may be subject to tax and administrative liability. According to paragraph 1 of Art. 126 of the Tax Code of the Russian Federation: “Failure to submit documents and (or) other information provided for by this Code and other acts of legislation on taxes and fees to the tax authorities within the prescribed period shall entail a fine in the amount of 200 rubles for each failure to submit document"; under article 15.6 of the Code of Administrative Offenses of the Russian Federation for failure to submit, within the time period established by the legislation on taxes and fees, duly executed documents necessary for tax control, or for the provision of such information in an incomplete volume (distorted form) - officials (and individual entrepreneurs equated to them) are imposed administrative fine from 300 to 500 rubles.