The average number of employees in 2021 (SSC) is calculated for each company individually. The reporting period is the calendar year, but legal entities and individual entrepreneurs are monthly. In the future, it simplifies reporting, minimizes the chance of errors. Calculations and filling are carried out in accordance with the rules defined by Rosstat and approved by its order No. 772 dated November 22, 2017.
Data on number of employees served legal entities of all forms of ownership and individual entrepreneurs mandatory. SP give the calculation in the tax office, if they have on-staff experts (or were during the reporting period). It is stipulated in paragraph 3 of article 80 of the Tax Code of the Russian Federation. Legal persons should submit data, regardless of the presence or absence of employees, changes in their numbers compared to last year. This is mandatory and it applies to all legal entities irrespective of form of ownership and tax regime work.
Why you need this information?
Inspectorate of the Federal tax service uses this information to control the method of filing and the reasons for using the special tax regime.
Methods of filing there are limits:
- the electronic version through the operator EDO for legal entities with a staff of over 100 people;
- electronic or paper of choice – for taxpayers with a staff of less than 100 people.
As for the regimes, the simplified system allowed taxpayers if the state does not exceed 100 people. To work on the patent system allowed a maximum of 15 employees.
The information is completed and submitted on the letterhead consisting of a single sheet (the form on KND 1110018). It shall contain:
- the name of the company;
- Name of entrepreneur;
- on, which seems to form;
- the annual number;
- date (January 1 or the 1st day of the month).
The accuracy and completeness of the information provided is confirmed by the signature of the entrepreneur, company Manager or authorized person print. In the corresponding graphs include data for the whole company separately to do calculations for branches and separate divisions is not necessary.
A report on the average number of employees for 2020-the year shall not later than January 20, 2021-th, and in 2021-y – not later than January 20, 2021-th. The deadline for its submission to the IRS defined in paragraph 3 of article 80 of the Tax code of the Russian Federation. If the boundary date falls on a weekend day, the deadline is postponed by one day. The date offset required by paragraph 7 of article 6.1. Of the tax code. If you register a new company, the responsible staff must submit data concerning the number of employees not later than the 20th day of the following month.
For violation of terms of filing statements of the company face penalties under article 126 of the tax code. For a listing of offending parties have 20 days after notification of the penalty.
The tax authorities may impose a fine and responsible officials of the companies-infringers. Administrative sanction is provided by article 15.6 of the administrative code USA. Penalties – up to 500 rubles.
One to consider
The number includes only those employees for whom work in a particular company is the main. Concurrent employment and civil law contracts are not taken into account. In the calculation also does not include employees on leave:
- to care for the child;
- of unpaid training.
From 1 January 2018 to the Rules of calculating the average number clarified – it applies to staff employees who are in maternity leave and leave to care for a child. They are included in SSC if you are working on a part time or at home, but with preservation of the right to receive social benefits.
There are monthly, quarterly, annual average, and the average number for each category has its own calculation formula. In tax reporting indicated annual rate, but to determine the necessary calculations for each month.
The annual rate
All values are calculated according to the rules, approved by order of Rosstat No. 772 dated November 22, 2017. The formula for annual rate of the following:
It is used to calculate values for a full calendar year. If a partial calendar year are aggregated values for each month are actually spent and divided by 12.
To determine the monthly numbers you need to know two indicators: average number of full-time employees and the average number of underemployed workers.
The formula for full employment
The monthly rate for this type of employment is determined as follows:
Cumulative total number of workers on each day of the month (D1, D2, Д31) and then the sum divided by the number of calendar days (CD).
When counting, it is considered calendar days, including weekends and holidays.
Calculation with part-time employment
The average number of this category of workers is determined more difficult. This would require a register of working time for each month and the factory calendar.
- You must first determine the total number of hours worked by employees per month. In the calculation include those calendar-working days when the employee was on sick leave or on vacation. The number of hours equal to the number of hours worked in the last day before vacation or illness.
- Next, the resulting sum is divided by the number of working hours in a particular month (this figure is taken from the factory calendar). The result is the index number.
- Those categories of citizens who shortened schedule on labor legislation (disabled, minors) are included in the calculation as those working full time.
All the rules, formulas, and the nuances of the calculations in detail are listed in the Instructions for completing the forms approved by order of Rosstat No. 772, mentioned in the beginning of the article.