You will need
  • The time sheet
The report dealt form CPV-1110018 "Information on the average number of employees for the preceding calendar year. The average number of employees of the organization are very important in the delivery of the following tax forms: VAT, profit tax, property tax, land tax and when it has a right to transfer to the simplified taxation system.
First, determine the figure for each day. It takes into account all actually working and not working, missing for any reason. Persons who did not work full time, are considered to be proportional to the amount of time worked.
Then fold the number of employed workers for the entire month and divide by the number of calendar days in that month.
Further, summarize the average figure for each month and divide by the number 12 (number of months in a year). The resulting figure will be – the average number of employees during the calendar year.
The average number of workers included even those who work under a contract of employment and seasonal workers. Employees who for valid reasons, the reduced duration of working time are considered as whole units. Employees working under a contract of employment, but ranking in another organization can't log in the average reported number of employees. The number of employees should be displayed in the timesheet form number T-12 or T-13.