The average number of employees is the average number of employees over a certain period of time. A report on this indicator is submitted by all organizations to the tax office annually by January 20 for the previous year and when an enterprise is created (liquidated) by the 20th day of the next month.
It is necessary
Time sheet
Instructions
Step 1
This report is submitted in the form KND-1110018 "Information on the average number of employees for the previous calendar year." The average number of employees in an organization is very important when submitting the following forms of tax reporting: VAT, income tax, property tax, land tax, as well as when obtaining the right to switch to a simplified taxation system.
Step 2
First, determine this figure for each day. It takes into account all those who actually work and who are not working, who are absent for any reason. Individuals who have not worked full time are counted in proportion to the amount of time worked.
Step 3
Then add up the number of employees employed for the entire month and divide by the number of calendar days in that month.
Step 4
Next, sum up the average for each month and divide by 12 (the number of months in a year). The resulting figure will be the average number of employees for the calendar year.
Step 5
The average number of employees even includes those who work under a contract of employment and seasonal workers. Workers for whom the working hours have been reduced for valid reasons are counted as whole units. Employees who work under an employment contract, but who are listed in another organization, cannot be included in the average number of employees. The number of employees must be indicated in the timesheets according to the form No. T-12 or T-13.
