Whether external part-time workers are included in the average headcount or not - this question worries accountants of commercial and non-profit legal entities and individual entrepreneurs. This category of employees is on the staff of two enterprises at once, these people work and contribute to the results of the functioning of the institution, but not everyone knows how to reflect them in the report of form No. P-4 and in information about the average headcount (form according to KND 1110018). .
Which employees are not included in the payroll?
The lists do not include workers whose list is contained in Rosstat No. 498. Let's look at the representatives of this list:
- Employees working externally.
- Individuals who provided a one-time service on the basis of a civil agreement (for example, this could be medical consultations, presentations by presenters at corporate events, equipment repair, examination).
- Specialists who work for a company abroad.
- Specialists who work on the basis of a special agreement (for example, military personnel and convicts can work this way).
- Lawyers.
- Employees who are assigned to another employer without salary.
- Employees who undergo training in educational institutions from the company receive a scholarship.
- Employees who do not show up for work from the first day of hire.
The employees included in the list are specialists who receive a salary from the employer. If a worker does not receive wages, he is not included in the list during the period of absence of payments.
What forms of statistical reporting do not indicate non-scheduled employees ?
Are external part-time workers included in the payroll?
Based on the number of employees, a statistical report of form No. P-4 and a report to the tax inspectorate KND 1110018 (Article 80, paragraph 3 of the Tax Code of the Russian Federation) are submitted. The last document is submitted by legal entities to regulatory authorities even in the absence of employees (letter of the Ministry of Finance dated February 4, 2014 No. 03-02-07/1/4390). The deadline for submitting the report is January 20.
Are part-time workers included in the payroll? The answer is given by Rosstat’s order, dated October 26, 2015 and registered under No. 498. Clause 79 of the appendix to Order No. 498 does not indicate that the payroll includes external part-time workers along with permanent and seasonal employees.
The quantitative value of the personnel payroll is calculated based on daily data throughout the month. Accounting on non-working days is carried out according to information recorded on the previous working day. Are external part-time workers included in the payroll - clause 80 of the appendix to Order No. 498 states that workers who are also employed at another enterprise cannot be included in the payroll. External part-time workers are included in the payroll as entire labor units only if they lose their part-time status and transfer to a permanent position in a given organization.
What is the difference between payroll and regular numbers?
The law does not contain such a thing as “staffing”. However, this term is used in practice. It denotes the number of workers specified in the staffing table of the enterprise. That is, this is the number of occupied and vacant positions.
The headcount is the number of employees with whom the employer has entered into employment agreements. In this case, the duration of the contract or actual presence at the workplace are not important.
Staffing is a broader concept. The manager has the right to set staffing levels in accordance with his needs and wishes. In this case, you need to be guided by the expected level of productivity and scale of production.
Additional Information
Often the employer does not know whether to include the employee in the list or not. There are some workers about whom particularly strong doubts arise:
- External part-time workers. External part-time employees are understood to be employees who have their main place of business. That is, a person works in one company, but works part-time in another company. He will be listed in the first company. The second company includes a part-time employee on the non-listed staff.
- Persons on maternity leave. Persons on maternity leave are not at work for a long time. That is, they do not fulfill their official duties. However, the decree is a state guarantee. A person on maternity leave continues to be registered at the enterprise, which means he is included in the list.
- Persons working under civil contracts. The list includes those persons who are employees of the company. Persons working under civil law agreements are not employees of the enterprise. They carry out their activities in accordance with the Civil Code of the Russian Federation. Their work is not regulated by the Labor Code of the Russian Federation. That is, these persons will not be included in the list. As a rule, GPAs are concluded with specialists providing services. For example, an organization holds a corporate event to which presenters are invited. A civil agreement is concluded with them. These specialists will work for the company once, but they are not included in its staff. Therefore, there is no need to take them into account when compiling the list.
FOR YOUR INFORMATION! Employees engaged in seasonal work usually work on the basis of a civil contract, that is, they will also not be included in the list.
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| Anechka [email hidden] Belarus, Minsk Wrote 566 messages Write a private message Reputation: 195 | #121[461577] January 18, 2012, 5:28 pm |
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| Eve [email hidden] Belarus, Minsk Wrote 39 messages Write a private message Reputation: | #122[461604] January 18, 2012, 6:38 pm |
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| Orshanka [email protected] Belarus, Mogilev Wrote 7592 messages Write a private message Reputation: 1567 | #123[461676] January 18, 2012, 10:44 pm |
Natalka wrote:
I re-read chapter 2 of the instructions several times and still don’t quite understand. Or rather, I don’t understand it at all. I sorted out the list of main and part-time workers. When calculating the average payroll, I exclude these workers who, in accordance with the instructions, should not be there. Those. when calculating the average payroll, the main workers who were not sick, did not study during this period, or what???
everything is correct, only you have everything in one pile. look. - before calculating the average payroll, we need to calculate the payroll number - this, I hope, is clear. —
external part-time workers and those working under contract agreements
are not included this means that the number of external part-time workers and the number of workers under contract contracts are independent indicators that are not related to the payroll number of main employees. and they are calculated separately, part-time workers according to clause 11, in proportion to the time worked, and for work contracts according to clause 12, as whole units for each day of the contract. and they are included in the payroll only when the filling instructions clearly state that this includes part-time workers and contractors. for example, the number in the 4-BGS report or page 003 of the 4-fund report. — the number of key workers remained on the payroll. whoever enters there, we read the instructions in special cases. The easiest way to count them is from work books. then it is clear why in the payroll number workers are counted as units, regardless of how many rates (0.25 or 1.5) they work, clause 4.3, 6.1. — and the derivative of the payroll number of key workers is the average payroll number. We calculated the payroll, took away those mentioned in paragraph 10 (sick people, on vacation at their own expense...) - and got the average payroll. essential workers working part-time in tr. contract, in the average payroll are taken into account in proportion to the time worked, clause 10.4. labor statistics do not know the average number of external part-time workers or those working under contract contracts.
and external part-time workers and those working under contract agreements are not included in the average headcount. We calculate all numbers every month. that's all the wisdom.
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whoever wants it is looking for an opportunity. those who don’t want to find a reason. If you're afraid, don't do it. done - don't be afraid. “It’s too late” only happens after death.| 445 [email hidden] Brest Wrote 66 messages Write a private message Reputation: | #124[461807] January 19, 2012, 10:13 |
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| Nika [email hidden] RB Wrote 965 messages Write a private message Reputation: | #125[515836] June 15, 2012, 15:07 |
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| Nika [email hidden] RB Wrote 965 messages Write a private message Reputation: | #127[516001] June 18, 2012, 9:41 |
Mashenka wrote:
external part-time job?
Yes, part-time work is external. Tell me, please!
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| Nika [email hidden] RB Wrote 965 messages Write a private message Reputation: | #128[516109] June 18, 2012, 2:24 pm |
I want to draw the moderator's attention to this message because:mika wrote:
Tell me a question. The company employs: director - 1st rate - main job; deputy director - 0.5 rate - main work; main account - 0.5 rate - part-time. What data on numbers should be included in reports on the Federal Social Security Fund, BGS, statistics. Thanks to everyone who responded!
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Why do you need an unlisted staff?
The payroll is needed to analyze the performance of hired employees, report to inspection authorities, and carry out various calculations. The number of employees is stated in the reporting. However, accounting for unlisted employees is also necessary. It is required for the following reasons:
- The employer must know how many employees are actually present at the enterprise.
- Sometimes non-listed personnel are requested by inspection authorities.
- The manager, taking into account the unpaid staff, can analyze the degree of efficiency of the enterprise with a given number of specialists.
The unlisted personnel are separated from the list personnel to obtain an objective picture. The company may repeatedly resort to the services of third-party specialists, but their number should not endlessly expand the number of employees in the enterprise. This will distort the overall picture and interfere with calculations.
Which employees are included in the list?
The list includes these specialists:
- Employees who actually reported to the place of duty.
- People who are on business trips. If the business trip is foreign, then inclusion in the list depends on the duration of the event. If it is short-term, the employee is included in the list. If the business trip is long-term, then the employee is not included in the list.
- Persons who are absent from the workplace on sick leave.
- Persons performing public or government functions.
- Persons who work part-time but are enrolled as a whole unit.
- Persons working from home.
- Those on probation.
- Temporary employees who replace the main ones until the latter return to work.
- Employees sent on vacation.
- Persons undergoing training at a vocational school, but who are registered with the company.
- Persons temporarily involved in agricultural work, if earnings from their main job are maintained.
- Employees working on a rotational basis.
- Women who went on leave due to BiR.
- Those who have reached retirement age.
- Foreign persons employed in a Russian company.
- Persons under investigation awaiting a court decision.
IMPORTANT! All of the above categories of employees are included in the list from the date the employment contract comes into force. If workers carry out their activities without an agreement at all, they will not appear on the lists.
FOR YOUR INFORMATION! There is also such a thing as turnout numbers. It represents the number of employees who reported to work on a given day. This list also includes those employees who are on business trips.
How is the average headcount calculated?
The average payroll number for a month is calculated as follows: sum up the payroll number for each calendar day of the month (according to the working time sheet) and divide by the number of calendar days of the month. In this case, for a weekend or holiday, the payroll number is equal to what it was on the previous working day.
Please note: the average headcount is shown in whole numbers.
To calculate the average number of employees for a quarter, you need to add up the average number of employees for all months of the quarter and divide by 3.
If some of the company's employees work part-time, the average number of employees is calculated differently. In this case, the number of part-time workers is taken into account in proportion to the time worked.
Please note: employees transferred to part-time work on the initiative of management (without a written application from the employee) must be counted in the average number of employees as whole units.
Keep in mind: not all employees on the payroll are included in the average payroll. For example:
- women who are on maternity leave;
- those who are on additional leave to care for a child;
- those who are on leave in connection with the adoption of a newborn child from the maternity hospital;
- workers who study in educational institutions and are on additional leave at their own expense;
- employees who enter educational institutions and are on leave at their own expense while taking entrance exams.
However, workers recruited to work under special contracts with government agencies for the provision of labor (military personnel or those serving a prison sentence), who are not included in the payroll, must be counted in the average payroll as whole units for the days when they were at work .
