The average list at the closure of the IP. Information about the average number of employees. Video reference “Calculation of the average number of various personnel”

Good day! Today, an article that continues the rubric: sequence of actions.

Deadline for delivery of the average headcount

As a rule, the reporting period of the SSC is a calendar year. It is necessary to hand over SSC for the year before January 20 of the year following the reporting one;
When opening or reorganizing an LLC, it is necessary to submit reports on the average number of employees by the 20th day of the next month after the opening of the LLC or its reorganization;
In the event of the liquidation of an LLC or the closure of an IP, it is also necessary to submit reports to the SSC.

List of persons who are not included in the calculation of TSS

IP - an individual entrepreneur is not an employee (he does not receive a salary) and therefore he is not taken into account when calculating the average headcount;
Citizens undergoing practice and students;
Employees working under contracts;
Employees who work part-time;
Women who are on parental leave or maternity leave.

Formula for calculating AMS for the year

To calculate the average number of employees for the year, a special formula is used:

AMF (Yearly) = ((AMF for January) + (AMF for February) + (AMF for March) + (AMF for April) + (AMF for May) + (AMF for June) + (AMF for July) + ( August AMS) + (September AMS) + (October AMS) + (November AMS) + (December AMS)) : 12

How to calculate TSS for a month

An example of calculating TSS for a month:

Let's calculate the AMS for the month of September. Suppose that we had 3 people working from September 1 to 12, 2 people working from September 13 to 20, and 4 people working from September 21 to 30.

For this example, September AMS = (3+3+3+3+3+3+3+3+3+3+3+3+2+2+2+2+2+2+2+2+4+ 4+4+4+4+4+4+4+4+4):30

As you can see, I added up the number of employees for each day in the month and divided by the number of days in September (30).

Total in our example we get: AMS (for September) = 92 ( total amount employees per month by day): 30 (number of days in a month) = 3.07

Since when calculating the TSS for a month, you must have integers, so we round it up as they taught at school.

In our case, we round up to 3 and we get that in our example, the TMS for September = 3

And in the same way we calculate the AMS for other months, after which you insert the data into the formula.

An example of calculating AMS for the year

Let's assume that after calculating the AMS monthly, we get the following figures: (AMS January = 1), (AMS February = 1), (MSS March = 1), (MSS April = 1), (MSS May = 1), (MSS June = 1) , (M.S. July =3), (M.S. August = 3), (M.S. September = 2), (M.S. October = 2), (M.S. November = 2), (M.S. December = 1)

Let's calculate the SSV for this example: SSV = (1+1+1+1+1+1+3+3+2+2+2+1):12 = 1.6

Now you need to round up, since the number after the decimal point is 6, then we round up.

TOTAL AVA FOR THE YEAR (in this case) = 2

If the entrepreneur or LLC did not work for some months, then the TSC for this month will be 0

An example of calculating the ACV for an incomplete year

What if the year is not complete? Let's look at this issue in more detail with an example.

Suppose that the organization began its work in the same September. The organization employs a director, an accountant and 2 employees. And to make things more difficult, let's say that in December 1 employee quit.

From the given data we have:

MSS (January), MSS (February), MSS (March), MSS (April), MSS (May), MSS (June), MSS (July), MNS (August) = 0 (as I said before, in if the organization did not work in some month, then the SSC of this month is 0)

In total, according to the given data, we have 4 employees in September, October, November and 3 employees in December.

This means: (MSV September = 4), (MSV October = 4), (MSV November = 4), (MSV December = 3). Here I will not calculate for these months and will indicate ready-made numbers (you can recalculate for these months and you will get just such numbers)

We consider TSS for an incomplete year (for our case)

AMS (average headcount) = (0+0+0+0+0+0+0+0+4+4+4+3):12 = 1.3

Since we increase values more than 0.5 upwards or decrease them less than 0.5 (this is taught at school), we get:

1.3 since 0.3 is less than 0.5, then SCH = 1 - this is for our particular case.

Penalty for not submitting SSC

If you do not pass before January 20, a fine of 200 rubles is imposed on the organization. + from 300 to 500 rubles. manager penalty.

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How is the IP closed, how is the average headcount taken into account? These questions concern businessmen. All enterprises someday start their life and end sooner or later. But upon closing, any entrepreneur must notify the tax office officially and bring the documents confirming the liquidation in order. At the same time, one should not forget about such an important account as the average number of employees. How is the average headcount determined when an IP is closed?

Information about the average number of employees is important, as it allows you to save data on enterprise statistics and calculate taxation.

Determination of the average headcount at the closure of IP

Thanks to the time sheet, you can determine the number of all employees. The whole team is taken into account, this also includes those who are ill and absent for a good reason.

But the calculation does not include in the indicators:

the owner of an enterprise who does not receive a salary on a general basis;
those employees who work under a contract concluded as a result of vocational training, and receiving a scholarship;
women who during this period are on maternity or childcare leave;
vacationers who have issued free days due to admission or study in educational institution, while their salary will not be saved;
working under civil law contracts or part-time;
sent to work abroad;
who wished to leave, but interrupted the employment relationship before the deadline for the end of official relations with the enterprise.

All individual entrepreneurs must provide average list information to the tax authorities after the end of the reporting year, and the date for this is set before January 20.

But when a businessman declares the termination of the activity of an individual entrepreneur, then such information must be in the fiscal authorities no later than the date when the liquidation was officially announced, and the enterprise was deregistered, ceasing to exist. If for some reason the information was delayed, then a fine of 200 rubles is supposed to be paid for this. This is only for violation of the deadlines, and the organization is punished in the amount of 200 rubles and the entrepreneur himself suffers, having paid from 300 to 500 rubles.

Documents are submitted for closing an individual entrepreneur at his place of residence, for an organization - to the tax office, which is located at the place of its legal address. If the company has branches located in different parts of locality, then they are collected in a single document and submitted in one general average list reporting - for the entire organization.

Documents are provided by the entrepreneur in the following way:

With a personal presence at the tax authority or through an authorized representative, but this will require the permission of a notary through a power of attorney. The completed declaration must be in 2 copies, 1 remains with former owner IP.
Electronic.
With the help of mail - a valuable letter with an inventory of enclosed documents attached.

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What documents need to be provided

Documents must be submitted to the tax office with the help of which the entrepreneur notifies of the closure of his organization.

He submits an application containing a petition to terminate the activities of an individual as an entrepreneur. For this, the form P26001 was adopted. A receipt is provided. This document proves that the state fee has been paid.

If the tax inspector demands to pay the remaining debts without signing the closing documents, he is acting illegally: if any shortcomings remain, the individual will be responsible for him, even though the person will not be an individual entrepreneur.

But still, it is better to keep the documents in order, and such reporting must be provided within 5 days from the date the enterprise no longer exists. Submit a declaration in the form of 3-NDFL on OSNO, and pay debts on taxes and insurance premiums within 15 days.

For VAT, all reporting documents must be in the relevant organization no later than 20 days before the end of the quarter.

Under other taxation systems, papers must be surrendered on the basis common to all individual entrepreneurs - within the usual time limits established by law.

In the PF and the FSS, it is necessary to submit reports that relate to the employees of the enterprise, even before the time it is closed. And employees must go through the deregistration procedure in these organizations on their own. Automatic withdrawal occurs only in the PF, but when information is received from the Federal Tax Service that the enterprise is no more.

When an IP is closed, the average list reporting is not submitted to the tax office. All authorities that must be notified about the work or closure of the IP will learn about it from the information coming from the IFTS. They are given all the necessary information.

Indicator of the average headcount (ASCh) employees for an individual entrepreneur is reporting for the tax. Therefore, they are required to provide information for each calendar year or other reporting period using a unified form. The submission form was approved by the Order of the Federal Tax Service in 2007.

Based on the specified information, depending on the number of employees, the IP will be required to submit other reports in electronic form or on paper, if there are less than 25 people. In another case, the IP submits a report if it closes the business.

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Based on the information provided, the SB will be able to calculate the amount of mandatory contributions to the Pension Fund and others, provide individual entrepreneurs with benefits, and monitor its activities in relation to compliance with the requirements of the Tax Code.

The number of employees means the number of employees who, during the reporting period, were hired by the individual entrepreneur (organization) to work on the basis of an employment agreement. The legislator obliged the data storage system to submit data in 2007. But enterprises were required to submit a report not only on the results of work, but also upon opening, after reorganization, liquidation.

Individual entrepreneurs did not need to provide reports after registration. Since the beginning of 2019, entrepreneurs have been exempted from reporting. But this applies only to those cases when in the reporting period the average number of individual entrepreneurs without employees is equal to zero.

When an individual entrepreneur carries out activities independently or attracts partners, family members with whom he does not enter into employment contracts, i.e. official workers he does not have, it is considered that SCH is equal to zero. In the period up to 2019, an individual entrepreneur, even in the absence of labor relations with employees, was obliged to submit a form with zero indicators to the territorial department.

In this situation, there are nuances, for example, there are certain categories of employees who need to be included in the SSC, but others are not. In fact, it may turn out that the individual entrepreneur has employees, but it is not necessary to include them in the report, which means that it should not be submitted.

Main nuances

Regardless of whether it is necessary to report to the tax IP for the reporting period or not, you should be aware of the basic rules for submitting information that are provided by the legislator.

General formalities

In 2019, for the reporting period of 2019, information on the average headcount (ASN) is handed over only by storage facilities that attracted hired labor at that time and registered labor Relations relevant documents, as indicated in the Tax Code, in Art. 80, in paragraph 3.

For timely submission, it is necessary to comply with the deadlines provided by the legislator - until January 20 of the year following the reporting one. Upon liquidation entrepreneurial activity no later than the official closing date. The reporting form remains the same and penalties for late submission also.

The form contains information about:

Entrepreneur's checkpoint;
personal data;
code of National Assembly, where the report is submitted;
employee data;
date of completion.

Basic Rules

To submit reports containing a list of employees of more than 25, an individual entrepreneur will need to use a telecommunications channel, otherwise submit it on paper.

The basic rules for reporting to the territorial office of the National Assembly, where the storage system is registered, apply to all:

Enterprises report to without fail, IP only if there are employees.
When submitting a report with an error that will be subsequently discovered by the storage system, he needs to submit an updated form, that is, in fact, a new report, in order to avoid penalties.
The report is submitted regardless of whether there were changes in the staffing table during the year or not.
Individual entrepreneurs submit reports at the place of registration, where they are registered with the National Assembly. Enterprises, together with their divisions, which may be on a dedicated balance sheet, are submitted at the place of registration of the legal entity.
If the report is submitted on paper, then it is submitted by the head of the enterprise, the individual entrepreneur himself, or an authorized representative. On a copy of the storage system, an employee of the Supervisory Board puts a mark on the delivery. It is also allowed to send the report by mail.
Employee data is not rounded in preliminary calculations, only the final figure should be rounded.

What is the problem with data sifting

Why an entrepreneur cannot include himself in the submitted information, because he:

does not have the right to enter into a labor agreement with himself in order to attract him to hired labor;
cannot set his own wages for his work;
opens a business for profit, which is not labor activity, for which a monetary reward is paid (CC, Art. 2).

But there are situations specified by the legislator when an individual entrepreneur is obliged to personally include himself in the SSC of employees, regardless of whether there are others or not, which means submitting a report.

For example, when it provides services:

household;
veterinary;
for repair;
retail trade (carries or delivers goods).

In this case, the IP includes itself as a separate unit in the number of employees, and then calculates taxes, contributions. For a tax deduction, he can apply a fixed payment that he pays for himself. But, as soon as he hires an employee (concludes labor contract), then he will lose the right to such a deduction.

Formulas for calculating the average number of IP without employees

To calculate the annual AMS, it is necessary to use monthly indicators, they are summed up and divided by the number of months in a year:

AMS (annual) = (AMS (1 month) + AMS (2 months) + ... + AMS (12 months)) / 12

In the denominator of the formula, the figure "12" can be changed if the storage system started work in the middle of the reporting period, or worked intermittently. The number of months in a year used in the formula depends on the specific number of employees worked for a given period.

To calculate AMF for a month, full-time employees (FTE) must be divided by the number of days in a particular month (28, 29, 30, or 31):

AMS (monthly for PDP) = number of employees who worked PDP / number of days in a month

It is necessary to take into account all employees who are listed under staffing, with the exception of certain categories of workers.

In a relationship calendar days it should be said that they include all:

workers;
non-working (weekends, holidays).

Employees who worked part-time during the reporting period (NPWP) are also included in the calculation, but their ACV is calculated using a different formula:

AMS (monthly for NPRP) = number of hours worked / number of hours labor day/ number of working days in a month

In this case, calculations will have to be done for each employee separately, because they could work a different number of days in a month and hours during a working day. Working weeks can also be different, for example 5 or 6 working days. The working day can last 8, 6 or 4 hours.

To calculate the TSC for the month, employees who worked in the PRP and NPRP should be summed up:

AMS (monthly) = AMS (monthly for PRD) + ANS (monthly for NDRP)

Such calculations can be made manually, but for greater accuracy it is necessary to use a special software. If an individual entrepreneur has 1-2 employees, then it makes sense to calculate everything manually.

Other details of working with numbers

When calculating for a month, quarter or year, some numbers will necessarily be fractional.

The legislator allows them to be rounded using simple mathematical rules, for example, when there is a figure after the decimal point:

Another example, for individual entrepreneurs, employees work at 1.25 or 1.5 rates, then each individually is taken into account as one person.

Important Notes

To calculate the data for the report, you need to know which employees should be counted and which should not. Other indicators that are taken into account for the formula are also needed.

Who is taken into account and who is not

Average headcount IP without employees will be zero if, according to IP law, it is impossible to include some employees in the number of employees in the reporting period. The list includes employees with whom the individual entrepreneur has concluded an employment contract for the performance of permanent, temporary or seasonal work.

It is also necessary to take into account those who are absent from work (sick, business travelers, vacationers who are studying on the job, skipping a working day, etc.).

No. p / p	Should not be taken into account for the calculation of employees' TSC
1.	Are external collaborators
2.	Signed with an employer.
3.	They are sole proprietors, founders this business and do not receive a salary.
4.	Are situated in maternity leave or child care.
5.	Pass exams for admission to the university and took a vacation without pay.
6.	Seconded to work in another organization or abroad, if they do not retain their salary.
7.	They are studying with a break from production and receive a scholarship.
8.	Applied for dismissal, or those who stopped work, but did not warn the employer.
9.	They signed a student agreement and will receive a scholarship during their studies.
10.	They took unpaid.
11.	They work as lawyers.
12.	They are military personnel.

With regard to part-time workers, it must be said that in the report, internal employees working for individual entrepreneurs at 1.5–2 rates are counted as one person. But the calculation of the TSC for them is carried out, as for employees working part-time, because by the number of hours per month they process the norm.

External employees are not taken into account, since they are registered at the main place of work. Accounting for those who work part-time (NPWP) or 2-3 days a week is made in proportion to the time they actually worked.

How to define it

Tables can be used to calculate the final data for the AMS

Table 1:

Table 2:

Table 3:

Table 4:

Table 5:

A template for manually calculating the AMS of employees can be found on the Internet.

Ways, responsibility and penalties

Storage companies submit reports regardless of the taxation system they apply. If an enterprise was created during the calendar year, then during the reporting period they submit the form 2 times, after registration and at the end of the year. Individual entrepreneurs are handed over 1 time at the end of the year if there are employees.

2017 for 2019;
2018 for 2019

If an individual entrepreneur closes its activities, then before the closing date, it is obliged to submit all reports to the tax and other Funds, including the form for the employees' SSC, if it is non-zero.

Submission of the report is allowed:

on paper in 2 copies;
by mail, by registered mail with notice;
in electronic form with an electronic signature.

If the storage system provides incorrect information, then the tax office will not fine, and a fine of 200 rubles is provided for late filing. for individual entrepreneurs, but then you still have to submit a report. When the deadlines for filing reports are violated by the enterprise, then a fine is imposed in larger amounts - 300-500 rubles.

FAQ

The most common questions asked by the DWH regarding the employee AMS report are:

Is it necessary for an entrepreneur to submit a form on the SSC of employees if he does not have them?	The form is submitted only if he uses hired labor, that is, the individual entrepreneur must be registered as an employer. If he is self-employed and does not pay himself a salary, then no. But on the example of situations that occur with individual entrepreneurs, we can say that it is better to consult the territorial branch of the National Assembly about the need to submit reports. It often happens that a businessman has no employees, he does not submit the form, and he is charged with penalties illegally. Perhaps it is better to submit the report with zero indicators in order to avoid misunderstandings.
Is it necessary to submit an IP report if the number of employees has not changed for all previous reporting periods?	Yes, it is necessary to do this every year, even when the report is actually duplicated for 2–3 years in a row.
If the certificate of the number of employees is not submitted on time, what threatens the IP?	For individual entrepreneurs, penalties are provided in the amount of not more than 200 rubles. for each case of late submission of the report. If the individual entrepreneur deliberately refuses to provide reports, then the tax authority has the right to increase the fine to 500 rubles.
If an individual entrepreneur registered and began operations in the middle of the year, how should the number of employees be calculated?	For the calculation, it will be necessary to take only the months when he carried out the HD. This also applies to cases when the individual entrepreneur worked intermittently, for example, in a year he had 2 months when production stopped. It is necessary to take into account only the months when employees were employed for hired labor, regardless of how many days or hours they worked in this month. In the formula for calculation, the denominator will then not be the number "12", but the number of months when the individual entrepreneur was active.

Attention!

Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the site.
All cases are very individual and depend on many factors. Basic information does not guarantee the solution of your specific problems.

Please explain the procedure for providing Information on the average number of employees for the previous calendar year and a new report in the form No. 6-NDFL? An individual entrepreneur who carried out activities with the involvement of 3 employees filed an application for the termination of individual entrepreneurial activity in April 2016. Question: - When should he submit Information on the average number of employees for the previous calendar year and a new report in form No. 6-NDFL? - In the Information on the average number of employees for the previous calendar year, how to determine the average number of employees (divided by the period actually worked - January - April or for 12 months)?

Answer

Since you submit an application for termination of activity as an individual entrepreneur in April (already in the 2nd quarter of 2016), you must submit a Report in the form 6-NDFL for both the first quarter and the first half of 2016. This must be done no later than the date of registration of the liquidation of the IP, and for the 1st quarter of 2016 - no later than April 30, 2016 (if this date comes earlier than the date of registration of the liquidation of the IP).

By general rule Entrepreneurs - employers submit Information on the average number of employees annually by January 20 of the year following the reporting one. The liquidation of an entrepreneur during the year is not a basis for submitting Information outside the generally established deadlines. That is, upon liquidation, you do not need to calculate the average number of employees for 2016. You do not need to submit information to the tax office.

How to draw up and submit a calculation in the form of 6-personal income tax

When to take

Calculations in the form 6-NDFL hand over in the following terms:

For the first time, form 6-NDFL must be submitted for the first quarter of 2016 (, Law of May 2, 2015 No. 113-FZ). Deadline - until May 4, 2016 (inclusive).

Reorganization and liquidation

In case of reorganization or liquidation, the calculation in the form 6-NDFL must be submitted for the period from the beginning of the year to the day of reorganization (liquidation).

On the title page in the line "Submission period (code)" put one of the codes:

51 - calculation for the I quarter,

52 - calculation for half a year,

53 - calculation for nine months,

How to submit information about the average number of employees to the inspection

Organizations and entrepreneurs must annually submit information to the tax inspectorates on the average number of employees for the previous year. The exception is entrepreneurs who did not hire employees last year. They may not report on the average headcount. This is stated in paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

When to take

Information on the average headcount for the previous year must be submitted no later than January 20 of the current year according to the approved

Tell me, when liquidating an organization, information on the average number of employees must be submitted no later than the official date of liquidation, and which date should be indicated in the calculation? in what documents this date can be seen, we have not yet been excluded from the register

In accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation, information on the average number of employees for the previous calendar year is submitted by an organization (an individual entrepreneur who hired employees during the specified period) to the tax authority no later than January 20 of the current year, and in the event of the creation (reorganization) of an organization - no later than the 20th the day of the month following the month in which the organization was established (reorganized).

It follows from the provisions of this paragraph that, based on information about the average number of employees for the previous calendar year, the taxpayer's obligation to provide data in the current year is determined.

In the situation under consideration, the organization is liquidated in 2017, and accordingly, it will not submit tax returns next year.

And in the Tax Code of the Russian Federation there is no direct obligation to provide information on the average number of employees for the current calendar year in the current year.

Articles 21, 22.3 federal law dated 08.08.2001 No. 129-FZ "On state registration legal entities And individual entrepreneurs" do not provide for the submission of information on the average number of employees for state registration of the liquidation of the organization.

Thus, the organization was obliged to submit data only for 2016. And on the date of liquidation, such information is not required to be submitted.

Answered by Alexander Sorokin,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“CCP should be applied only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for payment for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, see the recommendations.

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