Form according to KND average number of employees sample. A sample of filling out information on the average number of employees. Information on the average number of employees: form. Who should submit information about the SSC

Information about average number employees (form)

Calculation of average headcount

The average headcount is determined in accordance with the requirements of Rosstat (Appendix No. 1 to Rosstat Order No. 580 dated September 24, 2014).

It is calculated based on the payroll number. For each working day of the month, it includes employees, including those hired for temporary or seasonal work, both present at their workplaces and absent, for example for the following reasons:

on sick leave;
sent on a business trip;
those on regular paid leave;
on vacation at their own expense;
those who received a day of rest for working on a day off;
working from home.

On a weekend or holiday, the payroll number is considered equal to the number for the previous working day.

Who is not included in the payroll

The average headcount does not include:

external part-time workers;
persons with whom civil contracts have been concluded;
women on maternity leave;
persons on parental leave.

Calculation for full employment of workers

The average number of employees per month is calculated using the formula:

Calculation for part-time work

For part-time employees work time By employment contract, the average number of employees is calculated using the following formula:

For sick days and vacation days of part-time employees, the same number of hours is taken into account as on their previous working day.

Employees who work part-time at the initiative of the employer or by force of law, for example minors, are taken into account as whole units in the calculation.

Every year, until January 20, each organization, with the exception of individual entrepreneurs who do not have labor relations with individuals, must submit a special report to the regulatory authority - KND form 1110018 - “Information on the average number of employees.” Let's look at how to fill it out.

Who and when submits a report on the average number of employees to the tax office?

This type of report is not a declaration; however, if the form is not provided or the submission deadline is violated, a fine of 200 rubles is imposed on the company and the person responsible for drawing up the form. and 300-500 rub. respectively.

You can download the report form on the official website of the Federal Tax Service, when visiting the tax office, or use a special software to compile electronic version report.

As we have already noted, almost all organizations are required to provide this type report to the Federal Tax Service. The exception is individual entrepreneurs who do not have employees.

Despite numerous disputes, newly created and reorganized companies are also required to submit a report on the average headcount at the place of their registration. Moreover, a different reporting deadline is provided for them - until the 20th day of the next month from the date of making an entry in the Unified State Register of Legal Entities. Data is provided for a month.

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For example, a company was registered on March 18 of the current year, which means that information must be provided by April 20. If the company does not have employees, however, there is a founder, then the information is also submitted to the tax office, but the founder is not taken into account as an employee of the average payroll.

The procedure for filling out the KND form 1110018

This form is considered one of the simplest and most understandable. It doesn't take much time or knowledge to fill out. At the same time, questions sometimes arise from the person in charge. So, the form must contain the following information:

company details: checkpoint, tax identification number, full name, for individual entrepreneurs - full name;
details of the tax authority: code and name;
date of the report;
average number of company employees:

After the report is completed, it must be printed and certified by the signature of the manager. If there is a seal, put its imprint at the bottom of the form. If the report is signed by an authorized person, a power of attorney is attached to the form.

Calculations of the average number of employees are carried out in accordance with existing recommendations and according to a specially defined formula. In general, the average number of employees of an organization is the average number of officially employed employees on the payroll for a certain period of time.

There are disputes as to whether it is necessary to submit a report if the company has no employees and no wages have been paid. According to the instructions, a zero report is required to be submitted, but when filling out, the designation “0” is indicated in the average headcount section or a dash is placed.

The report can be submitted in several ways:

As we have already noted, the form can be downloaded from the official portal of the Federal Tax Service in excel form, or can be filled out using a specialized program: Taxpayer or 1C Accounting.

In each case, it is provided to receive a paper copy, which is subsequently submitted to the Federal Tax Service at the place of registration of the enterprise in two copies. The inspector puts a stamp on one report if the form is accepted and hands it over to the person in charge, and keeps the second one for himself.

This method of reporting is intended for companies with fewer than 100 employees. If the average roster exceeds this indicator, then the report must be provided electronically.

Since the form is not a declaration, if it is not submitted, the tax authority does not have the right to seize the current account, however, it has the right to apply penalties.

How to calculate the average number of employees for 2017? What is the deadline for submitting this information about the number in 2018? Which employees should be included in the report? What form should I use to fill out this report? You will find answers to these and other questions, as well as a specific example of filling out a report form on the average headcount for 2017 in our article.

Who must submit a report on the average headcount?

Organizations and individual entrepreneurs are required to submit to the Federal Tax Service at the end of each year information on the average number of employees for the past year. However, individual entrepreneurs who did not hire employees last year do not have to submit such reports (paragraph 6, paragraph 3, article 80 of the Tax Code of the Russian Federation).

Thus, the following are required to submit a report to the tax office on information about the average headcount in 2018:

all organizations, regardless of whether they have employees;
Individual entrepreneurs who hired at least one employee under an employment contract in 2017.

Deadline for submission of information in 2018

Information on the average headcount for 2017 must be submitted to the Federal Tax Service no later than January 20, 2017. However, this will be a Saturday - a day off, so the transfer rule to the next working day automatically applies.

Thus, you need to submit information by 01/22/2018 inclusive:

Note that after the New Year and Christmas holidays, most people go to work on January 9, 2018. In this regard, see "".

Thus, after returning to work in January 2018, accountants will have 10 working days to fill out and submit reports on the average number of employees. Moreover, this information can be submitted directly on January 22, 2018 - this will not be considered a violation (paragraph 6, paragraph 3, article 80 of the Tax Code of the Russian Federation).

Keep in mind that for each working day of the month, the payroll should include both employees present at their workplaces and those absent. For example, for the following reasons:

are on sick leave;
sent on a business trip;
are on regular paid leave;
are on vacation at their own expense;
received a day of rest for working on a day off;
work from home.

On a weekend or holiday, the payroll number is considered equal to the number for the previous working day.

The average headcount for 2017 does not include:

external part-time workers;

persons with whom civil contracts have been concluded;

women on maternity leave;

persons on parental leave.

Therefore, these persons should not influence the indicators for calculating the average number of employees, which must be submitted no later than January 22, 2018.

Here is an example of calculating the average number of employees for 2017, which must be submitted no later than January 22, 2018.

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The accountant of Guru LLC, based on data on the number of employees for the period from January to December 2017, determined the average number of employees for 2017. For these purposes, he established the average number of employees for each month of 2017:

Month	Average headcount, people.
January	11
February	11
March	12
April	12
May	11
June	16
July	16
August	17
September	16
October	19
November	22
December	22

After this, the accountant summarized the average headcount data for each month of 2017 and divided the amount by 12 months. The average number of employees for 2017 was 15 people:

(11+11+12+12+11+16+16+17+16+19+22+22) / 12 = 15

This indicator must be indicated in the report, which must be submitted no later than January 22, 2018. Please note: if an organization or individual entrepreneur was created in 2017, then when calculating, you still need to divide by 12 months.

If, when calculating the average headcount for 2017, you get a fractional number, then it should be rounded:

if after the decimal point there is a figure “5” or a figure of greater value, one is added to the whole number, and the signs after the decimal point are removed;

If there is a digit “4” or a smaller digit after the decimal point, the integer is left unchanged, and the decimal places are removed.

What form should I use to submit the calculation in 2018?

After the accountant has calculated the average headcount for 2017, the final figures need to be transferred to the report.

Information on the average headcount must be filled out no later than January 22, 2018 using the form approved by Order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174. This rule applies to both organizations and individual entrepreneurs. Both the first and second must use this form of the form.

KND form 1110018 “Information on the average number of employees for the previous calendar year” approved by Order of the Federal Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174@. According to paragraph 3 of Article 80 of the Tax Code of the Russian Federation information on the average number of employees are submitted to the tax authority at the location of the organization (place of residence of the individual entrepreneur) no later than January 20 of the current year. Newly created and reorganized organizations represent information on the average number of employees according to KND form 1110018 no later than the 20th day of the month following the month in which the organization was created or reorganized.

Recommendations for filling out the form KND 1110018“Information on the average number of employees for the previous calendar year” is contained in Letter of the Federal Tax Service of the Russian Federation dated April 26, 2007 N CHD-6-25/353@. Calculation of the average number of employees must be carried out in accordance with clauses 81–84 of the Instructions for filling out federal forms statistical observation, which are approved by Rosstat order No. 278 dated November 12, 2008 (as amended by Rosstat orders No. 69 dated April 20, 2009, November 3, 2009 No. 240, October 11, 2010 No. 348) - based on daily recording of the payroll number of employees, which must correspond to the timesheet data recording of working hours, which must be clarified based on orders for hiring, transferring workers to another job or dismissal. (Attention! Resolutions of Rosstat dated November 20, 2006 N 69 and dated November 23, 2007 N 93 are no longer in force).

When filling forms according to KND 1110018 in the "Submitted to" field - the full name of the tax authority to which the Information is submitted and the tax authority code are reflected.

In the "Organization" field individual entrepreneur)" information is filled in in accordance with constituent documents: indicate the full name of the organization or the surname, first name, patronymic of an individual entrepreneur.

The "TIN" field reflects the taxpayer identification number based on the Certificate of Registration with the tax authority legal entity. For an individual entrepreneur, the TIN is reflected on the basis of a Certificate of Registration with the tax authority individual at the place of residence.

In the "KPP" field - the code of the reason for registration at the location of the organization on the basis of a Certificate of registration with the tax authority of a legal entity. Individual entrepreneurs do not fill out this field.

The field "Average number as of" reflects the average number of employees of the organization (individual entrepreneur) as of January 1 of the current year, for the previous calendar year (if the organization was created (reorganized) in the current year, then the 1st day of the month is indicated, following the month in which the organization was created (reorganized)). An individual entrepreneur who does not have employees enters “0”. The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12 (Article 84.7 of the Instructions - Order of Rosstat dated November 12, 2008 No. 278).

The finished document is signed with the full surname, name, and patronymic of the head of the organization, and his signature is also affixed, which is certified by the seal of the organization, and the date of signing is indicated. When filling out the “Information on the average number of employees,” an individual entrepreneur puts the signature of the individual entrepreneur and the date of signing.

For failure to provide information on the average number of employees in KND form 1110018, the taxpayer, as well as his officials, may be brought to tax and administrative liability. According to paragraph 1 of Art. 126 of the Tax Code of the Russian Federation: “Failure to submit fixed time the taxpayer (payer of the fee, tax agent) to the tax authorities of documents and (or) other information provided for by this Code and other acts of legislation on taxes and fees, entails a fine of 200 rubles for each unsubmitted document"; under Article 15.6 of the Code of Administrative Offenses of the Russian Federation for failure to submit to established by law about taxes and fees due date in the prescribed manner documents necessary for tax control, or the provision of such information in incomplete volume (distorted form) - an administrative fine of 300 to 500 rubles is imposed on officials (and individual entrepreneurs equivalent to them).

What does the report form look like?

The reporting form KND 1110018 itself has a fairly simple appearance. Its form consists of only one page, and the only figure that the taxpayer is required to indicate is the number of employees as of 01/01/2019.

The main difficulty lies in calculating this figure. How to do this and what formulas to use is described in the material “Sample for calculating the average number of employees” on the site.

The completed report form on the average headcount for 2020 looks like this:

It shows that the following must be indicated:

TIN of the entrepreneur or checkpoint of the organization;
FULL NAME. entrepreneur or name of legal entity;
the name of the Federal Tax Service and the code where the report is sent;
data on the average number of employees;
date of data relevance;
Date of preparation.

After filling out the form, it is signed by the head of the organization or individual entrepreneur. Submit the document at the place of residence and registration of the individual entrepreneur or at the place of registration of the legal entity. Employee data separate divisions organizations are provided in one form throughout the legal entity.

Submit the letter in person, by mail, or through a legal representative (if the report is submitted in paper form). It is certified in electronic format electronic signature sender.

An example of calculating the average number of employees of an individual entrepreneur

The indicator is calculated in two stages:

For each calendar month.
For the year as a whole.

Using an individual entrepreneur as an example, the calculation looks like this:

In January 2020, individual entrepreneurs had 6 employees. 4 of them worked 20 working days in accordance with the standard. One employee was on vacation and only worked 12 days, and one employee was sick and only worked 3 days.

The average number of individual entrepreneur employees for January 2020 is:

(4 × 20) + (1 × 12) + (1 × 3) = 95 / 22 = 4.31.

The result obtained for each month is not rounded.

To determine the annual indicator, it is necessary to sum up the average number of employees for each month and divide by 12. The final total is rounded to a whole number according to the usual rule: values less than 0.5 are discarded, values of 0.5 or more are taken as one.

4.31 + 5 + 4.35 + 5.2 + 4.13 + 4.0 + 5.0 + 6.0 + 4.25 + 4.45 + 5.2 + 3.8 = 55.69 / 12 = 4.64 = 5 people.

Thus, our entrepreneur has an average annual headcount of 5 employees. This is information about the average number of employees for 2020, which should be indicated in the report.

Responsibility for failure to submit

We must not forget that for late reporting, the Federal Tax Service will punish an organization or individual entrepreneur with a fine of 200 rubles. In addition, a separate fine of 300 to 500 rubles is imposed on the manager. If reporting data is missing, tax inspectors will exclude the organization or individual entrepreneur from being a small business, which means the loss of various benefits and preferences that such status provides.