Term of delivery of the average number of employees for entrepreneurs

One of the first reports for the past year for entrepreneurs is the report "Average number of employees", the deadline for which is until January 20 of the current year (according to valid documents). This reporting is a sample form on one sheet of paper. And as the letter of the law says - entrepreneurs who do not have other employees are still required to take this report for the past year. Although many people try to challenge this fact, based on the concept of who the employee is. But, unfortunately, the tax has its own point of view on this matter, and it is simply impossible to argue it.

The deadline for handing over the average number is clearly fixed in the laws, and for the late submission of this report, various administrative sanctions and fines can follow. According to the law, non-submission of data in general (or if the deadline for filing an average number of people was not observed) threatens the head of the enterprise with a fine of up to 500 rubles (can also be imposed on the accountant). Plus, the enterprise itself or the organization can also be fined - albeit for a modest amount of 200 rubles, but still it's pretty unpleasant.

If you understand, then in the report you must enter simple data: TIN of the entrepreneur; In which structure of the tax inspection (body) you submit this report; The code of the tax structure and then the index of the average number of employees. If there are no employees besides you, then you only specify yourself in the report. The date on which you draw up the report is, as a rule, the first of January of the current year.

The deadline for handing out the average number of people can be frustrated for entrepreneurs who have more than one employee. Since in this case it is necessary to calculate this indicator. And if during the reporting year the average number was not taken into account on a monthly basis, then at the end of the year it is rather difficult and laborious to calculate it (especially if you start preparing the report on the last day, as often happens). As it will be necessary to raise statistics for workers for the entire reporting year - for each day. If the entrepreneur has already encountered this report, then for sure he calculates this indicator every month. And at the end of the year, then simply adds monthly indicators for the whole year and divides them by 12, so, by simple arithmetic, it finds the number required for the report. In this case, the deadline for handing over the average number of employees is very simple (you can even hand over it early), and this report will not cause any difficulty for the individual entrepreneur, even if he has several employees.

As for the calculations for the month, the average number is also calculated by simple mathematical actions. To do this, it is necessary to summarize the number of employees on the list for each day, and then divide this figure by the number of calendar, and not working days (for the reporting month). But there is one nuance. After all, the month has both workers and weekends (holidays). In this regard, on such days the list size of employees is taken equal to the number of employees of the previous working day.

When calculating the list size, as a rule, both employees who work in fact, and those who for objective reasons are absent from work, are considered. More details on what categories of employees and employees are taken into account and which are not, can be found in the explanatory documents of the tax legislation. Specify the specific documents will not, because in each country of the CIS requirements are different. For the RF, the main document that regulates the calculation and submission of the average number of employees for IP is the Tax Code of the Russian Federation.

In connection with all of the above, the deadline for handing out the average number of employees should be known to every entrepreneur. And prepare for delivery of the data of statistical facts is necessary in advance.