According to Russian law, all organizations, both large and small, including individual entrepreneurs, submit information on the average number of employees for the previous year by January 20. The report is one page with one significant figure, in addition to the details of the organization itself, but untimely submission to the tax inspectorate is fraught with a fine. Major mistakes arise when you need to indicate the current number of employees or the total number of employees in general. The average headcount is an indicator that reflects the number of people who worked in the company on average in the past year. The calculation mechanism is not complicated, but it will require some effort if there were personnel changes in the company during the year. Let's try to figure it out using an end-to-end example.
It is necessary
a list of all employees who worked for the company over the past year
Instructions
Step 1
So, first of all, we need a list of all employees who worked for the good (and even to the detriment) of the organization in the reporting year. Even if someone has only worked for one day, they also need to be turned on.
In front of each surname we put down the period of work of the employee in the company. If he worked all year, then we indicate "from January 1 to December 31". Let's say we got it: Ivanov - from January 1 to December 31;
Petrov - from April 1 to December 31;
Sidorov - from February 1 to February 28.
Step 2
The next step is to count the number of calendar days corresponding to these periods. We arm ourselves with a pocket calendar and our list takes the following form: Ivanov - from January 1 to December 31 - 365 days;
Petrov - from April 1 to December 31 - 275 days;
Sidorov - from February 1 to February 28 - 28 days.
Let's summarize the days worked by all employees:
365 + 275 + 28 = 668 days The resulting total figure of the hours worked is divided by the number of days in the year for which we are reporting, 365 days in a regular and 366 in a leap year, respectively: 668/365 = 1.83.
Step 3
The last step is to round the resulting figure according to the generally accepted rules of mathematical rounding: if the figure after the decimal point is 5 or more, we increase the whole part; if less than 5, discard the fractional tail. In our example, the figure is 2. This is the result of all our aspirations - the coveted figure in the report.
Please note that despite the fact that three people managed to work in the company during the year, the average headcount is two. This is natural, since Petrova and Sidorov did not work together for a full year.
