Report on average headcount form. Information on the average number of employees: current form
Organizations and individual entrepreneurs must submit tax office information on such an indicator as the average number of its employees. Here is a sample certificate of the average number of employees
| Field | What you need to indicate |
|---|---|
| TIN | The taxpayer identification number is entered. |
| checkpoint | Enter the reason code for registration at the location of the organization. |
| "Introduced in" code ___ | Fit: - full name tax authority; — tax authority code. |
| "Organization (individual entrepreneur)" | The company name is entered as it is written in constituent documents. The individual entrepreneur indicates his data: first name, last name, patronymic. |
| "Average headcount as of" | The average number of employees is included. The indicator must be calculated and relevant as of January 1 of the current year, but is calculated based on data for the previous year. For a newly created (reorganized) company, this field reflects the indicator for the first day of the month immediately after the month in which the company was created (reorganized). |
| "Supervisor _____" "Signature" MP "Date of" | The full name, surname and patronymic of the head of the organization are recorded. The manager must sign and certify it with the company seal The date of signing is also indicated. |
| "For an individual entrepreneur" "Signature" "Date of" | When filling out the individual entrepreneur form, they must sign and indicate the date of signing. |
| "Representative" "Signature" "Date of" "MP" "Title of the document…" | If the form is filled out by a representative, then in this section you need to indicate information about him. If the representative is individual, his data is indicated: first name, last name and patronymic according to the passport. If the taxpayer's representative is an organization, the signature of the head of this organization, certified by a seal, indicating the date of signing must be affixed here. At the end of the form you need to enter the name of the document that confirms the authority of the representative. A copy of this document must be attached to the form. |
All fields of the certificate on the average number of employees are filled in by the taxpayer. The only section that does not need to be filled out is the bottom right one. It is filled out by a tax official.
The average number of employees of the company is calculated in accordance with the Guidelines approved by Rosstat Order No. 498 dated October 26, 2015.
A certificate of average headcount is submitted:
- for all organizations - no later than January 20;
- if the company has just been created (reorganized), then the management must submit such information no later than the 20th day after the month in which this company was created.
The number of employees reflected in the information on the form described affects the collection or waiver of certain fees. This indicator is also important when choosing a taxation system. This information also affects the provision or cancellation of tax benefits.
Sample information on the average number of employees
Information on the average number of employees (AMN) - This is one of the first reports of the newly created LLC. The reporting form looks simple, however, submitting the SSR raises a lot of questions, which we will answer in this article.
Who should submit information about the number of employees
Judging by the name, only employers must submit information about the average number of employees. But the Ministry of Finance believes that all companies must report, including newly organized ones that do not yet have employees. 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 to the tax authorities in fixed time information on the average number of employees.”
Let's list who is required to submit a report on the average headcount:
- newly registered legal entities, regardless of the availability of personnel;
- individual entrepreneurs-employers;
- organizations that have concluded ;
- organizations that do not have employees on staff.
Thus, only individual entrepreneurs without employees have the right not to submit this information; all other businessmen are required to report.
Who to include in the headcount for the report
The calculation of the average headcount in 2018 is carried out in accordance with the Instructions approved by Rosstat Order No. 772 dated November 22, 2017. The Instructions list the categories of workers who are included in the number 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. Should he be taken into account in the number of employees, since he performs administrative functions for the management of the LLC? No, it’s not necessary, there is a clear answer to this question in paragraph 78 (g) of the Directives.
The average headcount is calculated only in relation to personnel hired under 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. In this case, the duration of work under the employment contract does not matter; everyone who performs permanent, temporary or seasonal work. Separately, those who are employed full-time and those who work part-time are taken into account.
In general, the average payroll number is determined by adding the number of employees on the payroll for each month of the reporting year and dividing the resulting amount by 12. The final result is indicated in whole units, because it means the number of working people in the state.
Deadline for delivery of the SSR in 2018
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 need to 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 of the month, following the one in which the organization was registered or reorganized.
For example, the creation of an LLC occurred on January 10, 2018, therefore, information on the average headcount of the newly created organization must be submitted no later than February 20, 2018. Next, the company reports in the general manner, i.e. For 2018, the report on the number of employees must be submitted by January 20, 2019 inclusive.
If the delivery 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: information on the average number of employees new organization Although they are submitted to the Federal Tax Service, they are not a tax return, so tax authorities do not have the right to block the LLC’s current account due to late submission deadlines.
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-3-25/174@. Recommendations for filling out the form are given in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD 6-25/353@.
The report on the average headcount for newly created organizations consists of one sheet and has a fairly simple appearance.
In the top lines of the form (the fields to fill out are highlighted in color) indicate the TIN and KPP legal entity. The name of the Federal Tax Service 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 “Alfa LLC”, but “Society with limited liability"Alpha".
The only significant indicator of the SCHR report is the average headcount, calculated in accordance with Instructions No. 772. If 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 an authorized representative. When submitting a report by proxy, you must enter the details of this document and attach a copy.
The report on the average headcount for newly created organizations differs from the usual annual report only in the date. Please note the footnote marked with (*) - the number of personnel is indicated not as of January 1 of the current year, but as of the 1st of the month following the month in which the LLC was registered. For example, if a company was registered on January 10, 2018, then the number of staff is indicated as of February 1, 2018.
We provide a sample of filling out a report on the average number of employees of a newly created LLC, in which the employment contract is concluded only with the general director.
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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 the CHR report: paper or electronic. Typically, information about the average headcount of a 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 have the right to submit tax returns and calculations in paper form. If we take it literally, then this article should not apply to the report on the average headcount, because it is not taxable. However, tax officials insist that if the number of employees exceeds 100 people, 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, insurance premium payers are required to submit reports on insurance premiums in electronic form, starting from 25 people. That is, if the number of employees in your company exceeds 25 people, you will 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: according to the registration of an individual entrepreneur or legal address OOO. If the document is drawn up on paper, then you can submit the report in person to the Federal Tax Service or by mail with a list of the attachments.
An annual certificate on the average number of employees, sample at the end of the article, is submitted to the tax authorities for the previous calendar year. When should this form be submitted and to whom? What indicator is reflected in the document? All details are below.
The regulatory requirement for the obligation to provide information on the average number of employees is contained in clause 3 of the article. 80 NK. According to this article, data is submitted by those taxpayers (organizations or individual entrepreneurs) who have hired employees. If the entrepreneur does not have employment contracts concluded with individuals and runs the business alone, there is no need to provide the form. However, the above does not apply to legal entities without staff, since if there is only one director on staff, you will still have to report on the average headcount.
The current form of the certificate of average number (or average payroll) is submitted in 2018 for 2017 in the form approved by the Federal Tax Service in Order No. MM-3-25/174@ dated March 29, 2007. The document (KND 1110018) is provided for 2017. to the territorial division of the Federal Tax Service by January 22, taking into account the postponement of holiday dates. When a company is just being created or undergoing reorganization, it should report no later than the 20th day of the calendar month following the month of opening (carrying out reorganization measures). The format for submitting the certificate is electronic or paper. The first is mandatory for all taxpayers with more than 100 employees.
Note! The certificate is submitted to the tax authorities at the registration address of the legal entity or the tax authorities at the residence address of the entrepreneur. If the report is prepared by an OP (separate division), the document must be submitted to the tax office at the place of registration of the “head” company.
Certificate of average number - example
The form is placed on one sheet and includes a minimum of indicators. Externally, the form resembles the title page of any reporting declaration or calculation. Recommendations for specifying data are contained in Letter No. CHD-6-25/353@ dated April 26, 2007. What information is reflected in the form?
List of required data in the certificate of average headcount:
- INN and KPP of the taxpayer - information is entered in accordance with the registration documentation of the enterprise or individual entrepreneur. Entrepreneurs do not fill out the checkpoint.
- Line “Submitted in...” – you should fill in the exact name of the Federal Tax Service and the inspection code.
- Name of organization/individual entrepreneur – this line provides the full exact name of the legal entity or full name of the businessman.
- Line “Average headcount” - here indicates the headcount indicator (average) calculated according to regulatory rules as of 01.01 of the calendar year that precedes the current delivery period. In some cases, the calculation is performed on the 1st day of the month preceding the creation of a business or its reorganization.
- Block confirming the accuracy of the data - here the report is signed by the director of the legal entity or entrepreneur, and the date of generation of the document is indicated.
- Block with data for employees of the Federal Tax Service Inspectorate - this section is not compiled by the taxpayer, since it is intended to be filled out by specialists of the territorial division of the Federal Tax Service Inspectorate.
Note! For more information on how to correctly determine the average number of personnel, see Order of Rosstat No. 498 dated 10.26.15, Instructions dated 09.17.87.
The average headcount indicator reflects information about the number of payroll members of an organization for a certain period. This value is used for tax and statistical accounting. This article discusses the question of in what cases the average number of employees is zero, and also provides a sample of information about the average number of employees being zero.
In what cases is it necessary to provide information on the average headcount?
Information on the average number of personnel for the year as an independent reporting form is submitted to the tax authority annually, no later than January 20 of the current year. This requirement established in accordance with clause 3 Art. 80 Tax Code of the Russian Federation, applies to both organizations and individual entrepreneurs. In addition, the NFR indicator is calculated in the following cases:
- when filling out the field of the same name on the RSV-1 Pension Fund form;
- when filling out the “number of employees” field of form 4-FSS;
- when calculating the amount of income tax paid at the location of a separate division (clause 2 Art. 288 Tax Code of the Russian Federation);
- when submitting declarations to the tax authority in electronic form (clause 3 of Article 80 of the Tax Code of the Russian Federation).
The average number of employees is zero
Theoretically, this indicator can be equal to zero in the event that a legal entity or individual entrepreneur has no employees. In practice, disputes often arise about how legal it is in these cases to submit information about the average number of employees: 0 people. This is due to the lack of a common understanding of whether an individual acting as an individual entrepreneur can be regarded as an employee? A similar question arises in relation to a person who heads an enterprise without staff. Let's analyze each of these situations separately and find out when information about the average number of employees is prepared in the zero form.
Average number of employees of individual entrepreneurs without employees
Currently, the position of the legislative bodies regarding individual entrepreneurs without employees is becoming unambiguous and boils down to the fact that an individual entrepreneur, having the right to be an employer, cannot perform this function in relation to himself. This point of view is reflected in the Letter of Rostrud dated February 27, 2009 No. 358-6-1 and in the Letter of the Ministry of Finance of the Russian Federation dated January 16, 2015 No. 03-11-11/665. Thus, an individual entrepreneur has no right to regard himself as staffing unit when submitting reports. This is explained by the fact that the legislation does not provide for the conclusion of a bilateral agreement, which is an employment contract according to Art. 56 Labor Code of the Russian Federation, With myself. Accordingly, an individual entrepreneur does not have the right to assign himself the payment of wages. However, the Tax Code does not require that individual entrepreneur a form of information about the zero average number of employees was submitted.
Zero average number of LLCs without employees 2019
If a legal entity has no employees, there are two options. In the first option, a person who is not the founder holds the position general director, has an employment contract with the company and receives wages. In this case, the director is the only employee of the enterprise, and therefore zero reporting the quantitative composition does not apply. In the second option, the founder independently performs the functions of a director. Opinions vary on this matter. From point of view Federal service on labor and employment, the founder of the organization is not its employee, since the employment contract cannot be signed by the same person on the part of the employee and the employer (Letter of Rostrud dated 03/06/2013 No. 177-6-1). This means that the average number of employees is submitted as zero reporting.
However, this opinion has opponents, based on the fact that, from a legal point of view, in in this case an employment contract is concluded not with oneself, but between a legal entity and an individual.
Conditions and deadline for submission
In accordance with the requirements of the Tax Code of the Russian Federation, information on the number of employees for the last year is submitted by all enterprises, regardless of whether the staff works for them or not (clause 3 of Article 80 of the Tax Code of the Russian Federation). Individual entrepreneurs submit reports only if they hired employees last year. For both employers, the deadline for providing information to the tax authority is no later than January 20 of the current year. Enterprises created after the expiration of the specified period are not exempt from this obligation. The zero average number of employees when opening an LLC is reflected in the report, which is submitted “no later than the 20th day of the month following the month in which the organization was created (reorganized)” (Clause 3 of Article 80 of the Tax Code of the Russian Federation). A similar requirement applies in case of reorganization of an enterprise that occurred after January 20.
Report form
The corresponding form, called Form KND 1110018, was approved by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174. The document is presented on one page and is quite simple to complete. First of all, it contains information about the taxpayer (TIN, KPP, name of the tax authority, name of the organization or full name of the individual entrepreneur). Next, the date for which the NFR indicator is calculated and, in a separate column, its value in whole units is indicated. The date of submission of the report to the tax authority is indicated in the lower left part of the document.
The form is signed by the head of the organization or individual entrepreneur. If necessary, a representative of the taxpayer can sign if he has the appropriate power of attorney.
Information on the average number of employees (form)
Calculation of average headcount
The average headcount is determined in accordance with the requirements of Rosstat (Appendix No. 1 to Rosstat Order No. 580 dated September 24, 2014).
It is calculated based on the payroll number. For each working day of the month, it includes employees, including those hired for temporary or seasonal work, both present at their workplaces and absent, for example for the following reasons:
- on sick leave;
- sent on a business trip;
- those on regular paid leave;
- on vacation at their own expense;
- those who received a day of rest for working on a day off;
- working from home.
On a weekend or holiday, the payroll number is considered equal to the number for the previous working day.
Who is not included in the payroll
The average headcount does not include:
- external part-time workers;
- persons with whom civil contracts have been concluded;
- women on maternity leave;
- persons on parental leave.
Calculation for full employment of workers
The average number of employees per month is calculated using the formula:
Calculation for part-time work
For part-time employees work time under an employment contract, the average number of employees is calculated using the following formula:
For sick days and vacation days of part-time employees, the same number of hours is taken into account as on their previous working day.
Employees who work part-time at the initiative of the employer or by force of law, for example minors, are taken into account as whole units in the calculation.
