You will need

- Staffing
- Calculator
- A pen and a notebook

Instruction

1

Determine the average number of specialists on the payroll or

**number of**employees who are officially employed in the company. This figure is equal to the sum of employees working full and part time. The number of employees working full time, is determined on each day of the month and multiplied by**the number**of days (working) in a month. But the number of staff working part-time is defined as follows – the number of hours worked*standard duration in**number**of days in the month. This indicator is calculated separately for each employee, the final numbers are added.2

Calculate the number of employees sovmestitelstvom are defined, the number of specialists in payroll, go to the calculation of the number

*of workers*external part-time workers, i.e. professionals who work in the enterprise-record and replace any of the employees. The calculation of this index is similar to calculating the number of employees who work part-time.3

Calculate the number of employees working in civil dogovornaia determine the average number

*of employees*that perform their duties on the basis of a civil contract. The procedure for calculating this indicator is the following: first calculate how many employees worked every single calendar day in the month. Then the totals are added and divided by**the number of**months.4

Calculate the average number of employees.At this point it is necessary to add up all the indicators. Thus, the calculation of the number

*of employees*is a complex process that requires the accountant a huge amount of time and attention. Each specialist and**the number of**hours they worked should be taken into account in this indicator, it is therefore often**the average****number***of employees*is considered by means of specially developed programs.# Advice 2: How to determine the average number of employees

Definition the average number

**of employees**working in the enterprise, you need to fill in the statistical reporting forms approved by order of Rosstat 12.11.2008 №278. In the said order prescribed and the procedure for determining the average number. In accordance with the tax legislation, this information of enterprises – legal persons are obliged to provide the tax authority at the place of registration not later than 20 January of the following year.Instruction

1

The average number

**of employees**of the organization takes into account the average**number****of employees**. Separately, we consider the average**number**working on the external alignment of posts and the average**number****of employees**, which were entered into a civil contract to perform specific work. Background information necessary to take in the timesheet. They filled in each division of your company. The calculations refer to paragraphs 81 to 84 of Order No. 278.2

The timesheet payroll time determine

**the number**on a certain date, for example, on the last day of the reporting period. Note that not all categories**of workers**shall be taken into account, their list is given in paragraph 83. Some of the workers that contribute to payroll, are also not factored into the average. These include women who are on leave for pregnancy and childbirth, as well as those who are enrolled or were enrolled in universities.3

Determine

**the number****of employees**at the end of each month of the reporting year. It is determined on each calendar day. In this case**, the number**in weekends and holidays equal to the number of the working day before the weekend. Note that this includes the owners of the business, if they have it paid for. Vacationers who are granted a regular vacation; employees who are on sick leave or absent on official business (the business trip) are also considered in the calculation.4

Fold list

**the number**for each day of a particular month and divide it by the number of calendar days in it. The resulting value is rounded to the nearest units. It will be the average value for that month.5

For each period, which is a reporting quarter, year, add the average

**numbers**for the months that go into it and divide, respectively, on 3 or 12. This will be the average value over a specific quarter or fiscal year.Useful advice

When calculating the payroll of those employees who work part-time, half rate, get fee or not working a full day are counted as one unit.