The average number of employees is the aggregate of employees of various organizations, enterprises, institutions, cooperatives or family enterprises. When summarizing information on various enterprises, it is extremely important to exclude the possibility of re-counting in the process of determining the number of employees because many people work simultaneously in two or more companies.
Reception, as well as dismissal, is carried out in accordance with a certified order of the head, on the basis of which the average number of employees is formed for all days. This indicator is called “momentary”.
What is included here?
The average number of employees provides for several main categories:
- payroll;
- internal and external part-timers;
- people who work on the basis of contracts of a civil nature.
Payroll
This structure includes absolutely all temporary, permanent or seasonal employees that the company hired. At the same time, a record in the work book is also mandatory. The average number of employees in a particular enterprise can include a person only once, after which this person will no longer be in the lists of any other companies. In addition to this, the list also includes all people who have appeared or have not appeared for various reasons. For all calculations, the calculation of the average number of employees is applied.
Part-timers
External part-time workers are people who are included in the payroll of any other company, while at this enterprise they perform part-time work in accordance with the laws. It is worth noting that, according to the law, such people should work no more than four hours a day, as a result of which they are paid an amount equal to no more than half the rate.
Contractual Employees
People who work under contracts can simultaneously work in several companies in the reporting period. For the full term of this agreement, when calculating the average number of employees, they will be taken into account as full-fledged participants in the work.
The manager’s hiring order determines which specific group the employee belongs to. Of course, part-time workers and those who work under contracts should not be taken into account in the process of calculating the number of employees, as this would be a second count, as a result of which the company calculates not only various information about the average number of employees, but also establishes the so-called average number , which includes the full number of employees, including persons working under contracts, as well as external and internal part-time workers.
How is it defined?
Despite the fact that many understand why the average number of employees is set, few know how to calculate it. In fact, this is not difficult, but in the overwhelming majority of cases, qualified specialists are involved in such calculations.
Information on the average number of employees for a month is determined by summing the number of employees for each individual day of a given month, and this also includes all sorts of days off, including those that were given due to the holiday, after which this amount is divided by the number of calendar days.
What to consider?
The number of payroll employees for all days off is perceived as equal payroll for the previous day. If there are two or more holidays / weekends in a row, then in this case the average number of employees of the enterprise for each of these days is perceived as equal to the number of working days that preceded holidays or weekends.
The average headcount is calculated on the basis of accounting for this headcount, which is maintained daily and must be updated based on orders for hiring or transferring employees to other types of work, as well as on the basis of orders for the complete termination of employment contracts.
The daily average number of employees is an indicator that must fully correspond to the information entered in the table of working hours, on the basis of which the number of people for a certain period of time who appeared or is absent from work is determined.
What is it based on and what does it include?
The average number includes various employees who worked in accordance with an employment contract and performed temporary, seasonal or permanent work for one day or more, as well as the owners of companies that worked in the organization and received wages for this.
The average number of employees is an indicator that takes into account not only the actual employees, but also absent people for each individual calendar day. Thus, it includes the following categories as units:
- Actually appeared at work, including also those who could not work due to downtime.
- Those who were on various business trips in the event that their salaries in this company were completely preserved. This also includes those employees who were on short business trips outside the country.
- Those who didn’t show up due to illness, and in this case, the full period of illness is taken into account before the employee returns to work in accordance with the disability certificate provided to him.
- Those who didn’t show up for work for the reason that they performed any public or state duties.
- Accepted for part-time work, as well as those who were accepted at half the rate in accordance with the current staffing or employment contract. It is worth noting that the average number of employees (form) includes people for each individual working day as full units, while this also includes all non-working days of the week, which were determined in the process of hiring for various positions.
Addition
It is worth noting the fact that the last group also includes a separate category of employees who, in accordance with current laws, initially determined a shortened working day. This is especially important to consider when considering the average number of employees. How to calculate correctly, few know, because, in particular, this includes such certain categories:
- employees working in conditions harmful or even dangerous to health and life;
- persons under the age of 18;
- women who are given additional breaks to feed the baby;
- women who work in rural areas;
- employees who are classified as disabled I or II groups.
Who else comes in?
The average number of employees (sample) continues in the following categories:
- Recruited for a trial period.
- Persons who have entered into an agreement with a company providing for the performance of their duties at home.The average number of employees for a year or a month includes such workers as full units for each individual calendar day.
- Employees who have specialized titles.
- Those people who were sent with a separation from their main job to various educational institutions in order to improve their qualifications or acquire a new profession if they were saved wages.
- Temporarily sent to carry out their duties from other companies in the event that they were not saved wages at the place of their main job.
- Those people who study in educational institutions, but at the same time stay on study leave with the possibility of preserving partial or full wages.
- Those who were on additional or ordinary holidays that are granted to them in accordance with the legislation, labor and collective agreements. This includes those on vacation with further layoffs.
- They received a day off in accordance with the current schedule of the company, as well as for processing time in the process of summing up the accounting of working hours.
- Received a day of rest for the work done on the weekend or any holidays.
- Accepted in order to replace temporarily absent employees.
- Those who were idle on the personal initiative of the employer for various reasons that are not dependent on the employee or the employer himself, as well as who were on unpaid leave.
- Participated in all kinds of strikes.
- Carried absenteeism.
- Under investigation in accordance with a court decision.
- Foreign nationals who worked for any companies located in the Russian Federation.
Public Works
All employees who take into account information on the average number of employees (form) were involved in any public or temporary work under the conditions of so-called internal part-time jobs, must be taken into account in the average number of employees only once directly at the place of their main work, after which the salary fund determines the amount of salary, taking into account wages in various public works.
The average number of external part-timers
This indicator is determined in accordance with the current procedure for calculating the average number of people who worked part-time.
Due to the fact that in the process of filling in information on the average number of various external part-timers for various types of activities, this information can be only a small amount, it is possible to fill out this column with one decimal place.
The average number of all external part-timers for the period starting from the beginning of the year and the year is calculated by summing the average number for each individual month that has passed since the beginning of the year and then dividing this amount by the number of months of the reporting period.
The average number of employees involved under a civil law contract
Accounting for employee data is carried out in accordance with the methodology for determining the total average headcount. Each such employee is accounted for a separate calendar day as a full unit throughout the entire period of the contract, regardless of how long he was paid the remuneration. For various holidays or weekends, the number of employees is perceived as previous working day.
If the employee who is on the payroll preferred to enter into a civil-type contract with this company, then in this case they are not taken into account in the average number of employees,who performed the work in accordance with these contracts. Quite often, this is not taken into account when determining this number, which leads to errors.
