CSC to the tax office. Information on the average number of employees - download the form

Average headcount employees 2019, 2020 download the form in excel form according to KND 1110018 for free

31.01.2020

The form of information on the average number of employees for the previous calendar year (form according to KND 1110018) was approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected]"On approval of the form of information on the average number of employees for the previous calendar year".

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Barcode on the title page: 1110 0188.

News

New as of 01/31/2020: Federal law No. 5-FZ dated January 28, 2020 amends Article 80 of the Tax Code of the Russian Federation to allow payers of insurance premiums to submit information on the average number of employees as part of the calculation of insurance premiums for the next billing period. These norms will come into force on January 1, 2021 and will be applied from the submission of the calculation of insurance premiums for 2020.

general information

Information on the average number of employees for the previous calendar year is submitted by organizations in the taxbody no later than January 20 of the current year. In case of creation (reorganization) of an organization - no later than the 20th day of the month following the month in which the organization was created (reorganized).The procedure for filling out and submitting informationclarified by the Federal Tax Service of Russia in the Letter dated April 26, 2007 No. CHD-6-25 / [email protected](as amended by the Letter of the Federal Tax Service of Russia dated May 18, 2007 No. 25-3-06 / [email protected]). Source: www.nalog.ru

Filling instructions

FEDERAL IRS LETTER

Federal tax service informs that according to paragraph 3 of Article 80 of the Tax Code Russian Federation taxpayers (payers of fees) must submit to the tax authority at the location of the organization (at the place of residence of an individual entrepreneur) information on the average number of employees for the previous calendar year no later than January 20 of the current year, and in the event of the creation (reorganization) of an organization - no later than 20 -th day of the month following the month in which the organization was created (reorganized).

Information on the average number of employees is provided in the form "Information on the average number of employees for the past calendar year" (form code for KND 1180011), approved by Order of the Federal Tax Service of Russia dated 03/29/2007 N MM-3-25 / 174 (registered in the Ministry of Justice on 04/20/2007 registration number 9320).

D.A.CHUSHKIN

The average number of employees as of the established date is determined by the taxpayer in accordance with the Procedure for filling out and submitting the form of the federal state statistical observation N 1-T "Information on the number and wages of employees by type of activity", approved by the Decree Federal Service state statistics dated 09.10.2006 N 56.

Information on the average number of employees for the previous calendar year (hereinafter - Information) can be presented in in electronic format(after the development of formats) in accordance with the "Procedure for submitting a tax declaration (calculation) and documents in electronic form", determined by the Ministry of Finance of the Russian Federation.

The information is filled in by the taxpayer, except for the section "To be filled in by the employee tax authority".

When filling in the indicator on the line "Submitted in" - the full name of the tax authority to which the Information is submitted, and the code of the tax authority are reflected.

When filling in the indicator on the line "Organization (individual entrepreneur)" - Information is filled in in accordance with the constituent documents, the full name of the organization (last name, first name, patronymic of the individual entrepreneur) is indicated.

When filling in the indicator on the line "TIN / KPP" - the taxpayer identification number (TIN) and the code of the reason for registration (KPP) at the location of the organization are reflected on the basis of:

Certificates of registration with the tax authority of a legal entity formed in accordance with the legislation of the Russian Federation, at the location on the territory of the Russian Federation in the form N 12-1-7, approved by Order of the Ministry of Taxation of Russia dated November 27, 1998 N GB-3-12 / 309 "On approval of the procedure and conditions for assigning, applying, and also changing the taxpayer identification number and forms of documents used when registering legal entities and individuals with the tax authority" (registered with the Ministry of Justice of Russia on December 22, 1998, registration number 1664; "Bulletin of regulatory acts of federal executive bodies", January 4, 1999 N 1; " Russian newspaper", January 14, 1999 N 5-6; January 21, 1999 N 11);

ConsultantPlus: note. [email protected] approved new form N 1-1-Accounting "Certificate of registration Russian organization at the tax authority at its location.

Certificates of registration of a legal entity with the tax authority at the location in the territory of the Russian Federation in the form N 09-1-2, approved by Order of the Ministry of Taxation of Russia dated 03.03.2004 N BG-3-09 / 178 "On approval of the procedure and conditions for assignment, application, as well as changes in the taxpayer identification number and forms of documents used when registering, deregistering legal entities and individuals" (registered in the Ministry of Justice of Russia on March 24, 2004, registration number 5685; "Bulletin of normative acts of federal executive bodies" , April 12, 2004 N 15; Rossiyskaya Gazeta, March 30, 2004 N 64).

TIN and KPP at the location of a branch (branch, representative office) of a foreign organization operating in the territory of the Russian Federation are indicated on the basis of the Certificate of registration with the tax authority in the form N 2401 IMD and (or) information letter on registration with the tax authority of the branch foreign organization in the form N 2201I, approved by the Order of the Ministry of Taxes of Russia dated 07.04.2000 N AP-3-06 / 124 "On approval of the regulation on the peculiarities of accounting in tax authorities of foreign organizations" (registered with the Ministry of Justice of Russia on June 2, 2000, registration number 2258 ; "Bulletin of Normative Acts of Federal Executive Bodies", June 19, 2000, No. 25).

For an individual entrepreneur, the TIN is reflected on the basis of the Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation in the form N 12-2-4, approved by Order of the Ministry of Taxes of Russia dated November 27, 1998, N GB-3-12 / 309 or Certificate of registration with the tax authority of an individual at the place of residence on the territory of the Russian Federation in the form N 09-2-2, approved by Order of the Ministry of Taxation of Russia dated 03.03.2004 N BG-3-09 / 178.

When filling in the line "Average headcount as of" the average headcount of employees of the organization (individual entrepreneur) as of January 1 of the current year, for the previous calendar year is reflected.

When filling out the Information, the surname, name, patronymic of the head of the organization are put in full, as well as his signature, which is certified by the seal of the organization, and the date of signing.

When filling out the Information by an individual entrepreneur, the signature of the individual entrepreneur is put and the date of signing is affixed.

When confirming the reliability and completeness of the indicators specified in the Information, the taxpayer's representative shall reflect the full name of the organization or the last name, first name and patronymic of the individual - the taxpayer's representative in accordance with the identity document.

When confirming the reliability and completeness of the indicators indicated in the Information, the organization - the representative of the taxpayer, puts the signature of the head of the authorized organization, which is certified by the seal of the organization and the date of signing is affixed.

When confirming the reliability and completeness of the indicators specified in the Information, an individual - a representative of the taxpayer, puts the signature of the individual and the date of signing.

The name of the document confirming the authority of the representative is also indicated. At the same time, a copy of the specified document is attached to the Information.

When filling in the indicators of the line "To be filled in by an employee of the tax authority", the following information is reflected: the date of submission of the Information; number under which the Information is registered.

(As amended by the letter of the Federal Tax Service of the Russian Federation dated May 18, 2007 N 25-3-06 / [email protected])

All indicators in this section are filled in by an employee of the tax authority. The surname, name, patronymic of the employee of the tax authority are reflected and his signature is put.

On this page you can download the current form for providing information on the average number of employees.

According to tax legislation, information on the average number of employees must be submitted by all organizations, as well as individual entrepreneurs who have employees. Information must be submitted strictly before the specified date, and this is January 20 of the year following the reporting one. If the individual entrepreneur is not an employer, then he does not have to submit such information - the obligation was excluded at the beginning of 2014.

Information on the average number of employees

A certificate of the number of employees must be submitted when creating a company or reorganizing it, a legal entity has time for this until the 20th day of the next month. An individual entrepreneur does not provide such data during registration.

Information on the number of employees is submitted to your tax office, where the company or individual entrepreneur is registered.

The certificate is drawn up in the form of KND 1110018, approved by Order of the Federal Tax Service No. MM-3-25 / [email protected] dated March 29, 2007. The average number is considered a taxpayer in accordance with the regulations on the procedure for filling out and submitting another document of a statistical nature - Form No. 1-T. This form was developed by statistical authorities to obtain information on the number and salary of employees, to calculate general indicators, grouping information by type of activity.

The payroll covers all employees of the company who were hired (this fact is confirmed by the record in the labor of each of the employees). An employee can be included in the payroll of only one organization (IP). When calculating macro-statistical indicators, referring a person to the payroll of an enterprise means that this person belongs to the employed population of the state.

The taxpayer fills out the document form, with the exception of the section intended for the tax representative. The certificate indicates the tax authority to which the information is submitted, the name of the organization or individual entrepreneur, TIN / KPP, the indicator of the number of employees itself. The data is signed by the head / individual entrepreneur with the date of signing, the legal entity certifies the signature with a seal. If the reliability of the information is confirmed by the representative of the legal entity / individual entrepreneur, then it is necessary to register data about him, as well as a document that establishes his authority in this matter.

Information on the number of employees is allowed to be submitted to the tax office in electronic format in accordance with the requirements of the Procedure for submitting tax returns and documents in electronic form, which is determined by the Ministry of Finance of the Russian Federation.

With download the form for information on the average number of employees you can below:

Download form(in PDF format, editable in Adobe Reader)

Download form(in XLS format, edited in Excel)

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Attention! If you notice an error or outdated document, please let us know in the comments.

Information on the average number of employees (AHR) is information on the number of the payroll of an organization or individual entrepreneur. The payroll includes only employees accepted by. The data is submitted on a special form (the form is called KND 1110018), approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected]

Who is required to submit KND 1110018

Judging by the title of the reporting, only employers should report information on the average number of employees, but this is not entirely true. Really, individual entrepreneurs who did not hire personnel under employment contracts in the reporting year, do not submit the CND form 1110018.

As for legal entities, this obligation is established for them even in the absence of personnel. Article 80 (3) of the Tax Code of the Russian Federation states that information on the average number of employees for the previous year is provided by the organization (individual entrepreneur who attracted in the specified period employees). That is, a reservation about the availability of personnel was made only in relation to individual entrepreneurs, and organizations are required to report in any case.

The same opinion is reflected in the letter of the Ministry of Finance of the Russian Federation dated February 4, 2014 No. 03-02-07 / 1/4390: “... there is no provision for the exemption of organizations that do not have employees from submitting information on the average headcount to the tax authorities within the prescribed period.”

In total, the following should report the average number of employees in 2019:

• individual entrepreneurs who have concluded employment contracts with employees;
• all legal entities regardless of the presence of employees.

The deadline for submitting information on the number of employees is set common for all: no later than January 20 of the current year for the previous one. Even if this number has not changed over the year, it is necessary to submit KND 1110018.

In addition, no later than the 20th day of the month following the month of registration, newly created organizations must submit information on the average number of employees.

For example, an LLC registered on August 25, 2019, submits the SCR for the first time until September 20, 2019 inclusive, and then at the end of the year - no later than January 20, 2020.

2019 CHR Form

The 2019 form of the exact same sample, which was approved by order of the Federal Tax Service of 03/29/2007, no changes have been made to it during this time. This is an easy-to-fill one-page report similar to title page tax returns.

In the fields to fill (highlighted in color) indicate:

• TIN of the taxpayer and KPP of the organization;
• the name, number and code of the tax office where the reports are submitted;
• full name of the company limited liability or full name of the individual entrepreneur;
• the date as of which the data is submitted;
• calculated NFR;
• date of submission of the report;
• the signature of the individual entrepreneur or the head of the LLC (the head of the organization, in addition, indicates his full name);
• full name, signature of the authorized representative and details of the power of attorney (if the form is not submitted by the head).

The lower right block is filled in only by the tax inspector.

Please note: if you submit information about the number of a newly created LLC, then indicate the date on the 1st of the month following the month of registration, and not on January 1 of the current year. There is a special footnote about this in the form itself.

A completed sample of SHR information looks like this.

In the report on the average headcount there is only one significant indicator - the number of employees, however, it is not always easy to determine it. The certificate on the number of hired personnel is calculated on the basis of the Instructions of Rosstat (Order No. 772 dated November 22, 2017). For example, for the calculation do not take into account:

• external part-timers;
• employees involved under civil law contracts;
• LLC founders who do not receive wages in their company;
• individual entrepreneurs themselves;
• women on maternity leave and parental leave;
• employees who have completed additional leave for education and admission.

In general, the formula for the average number of employees per year looks like this:

(January TFR + February TFR + … + December TFR) divided by 12 months

For example, the payroll of the enterprise for 2019 was as follows:

• January - February: 25 people;
• March - June: 35 people;
• July - December: 40 people

Let's calculate the average for the year: (2 * 25 = 50) + (4 * 35 = 140) + (6 * 40 = 240) = 430/12, total - 35.8, rounded up to 36 people.

If, after submitting the report, a significant error in counting the number is detected, then you can submit the data again. The fact is that the Tax Code of the Russian Federation does not oblige to clarify incorrect information from the SChR, and there are no penalties for such errors. Responsibility is imposed only for non-delivery or untimely delivery - in the amount of 200 rubles. Additional penalties may apply executive LLC in the amount of 300 to 500 rubles.

The activity of an economic entity is characterized by a number of criteria, among which a special place is given to such an indicator as information about the average number of employees of the company. It is used when assigning a company to a particular group in accordance with the size of the company. Therefore, payroll is recorded in many reports that organizations submit.

The average headcount is data on how many employees work for a certain period in the company on average.

It must be determined on each subject that is the employer labor resources. When calculating this indicator, a wide variety of reporting intervals are used - one month, three, twelve (year).

Regardless of the time, the norms of the law have established a unified methodology for determining this indicator.

Providing information, which includes the average headcount for newly created organizations, is also mandatory, as for operating companies. The legislation requires that these enterprises, before the twentieth day of the month, after registration with the Unified State Register of Legal Entities, send reports with these indicators to the tax office.

In the future, they submit a report on the average headcount in the usual manner. Thus, they submit this reporting twice when creating a company.

Attention! Information on the average number of employees does not have to be submitted only to business entities that work as individual entrepreneurs without the involvement of hired labor. This rule only came into effect in 2014.

The significance of this information is determined by how it is used in determining other key indicators such as the average salary.

The division of firms according to the size of the enterprise occurs according to the average number of employees. On the basis of these data, a list of declarations and the method of their presentation are established.

Important! If, based on the information provided to the tax authorities, it turns out that the organization has more than 100 employees, then it will no longer be able to apply such simplified tax regimes as UTII and STS. And when an individual entrepreneur cannot have more than 15 employees.

Where is the reporting

For enterprises, it is stipulated by the norms of the law that they must send these reports to the IFTS at their location. If the enterprise includes branches and other external divisions, then one general report containing this information is submitted for the organization.

KND form 1110018 by entrepreneurs who have labor contracts with employees, rented at the place of their registration and registration.

Important! Entrepreneur carrying out economic activity in another territory, different from the one where he was registered, must send a report on the average number to the place of his registration.

Ways to submit information

This reporting is generated either manually, by filling in the appropriate forms, or using special software systems.

There are several ways to submit such a report to the IFTS:

• Take it to the tax office yourself or by asking a representative, in paper form. In this case, the report must be drawn up in two copies, on the second of which the inspector puts the appropriate mark.
• By mail with a mandatory description of the attachment.
• With the help of a special operator using .

Attention! Depending on the region, an inspector accepting a paper report may also ask for an electronic file.

Deadlines for submitting the report on the average headcount

Depending on the situation, there are three deadlines for submitting this report:

• Until January 20 of the year after the reporting year - they are handed over to general order all organizations and entrepreneurs acting as employers of workers. If this time falls on a weekend, it is transferred to the next working day. Thus, the report for 2017 is submitted until January 22, 2018.
• Until the 20th day of the month following the month of registration of an economic entity, both newly created companies and individual entrepreneurs submit. Those. if either individual entrepreneurs were registered in March, then the report must be submitted before April 20.
• Not later than the date of exclusion of the subject from the register of legal entities and individual entrepreneurs - when closing the business.

Download .

How to correctly fill out a report on the average headcount

Filling out the report begins with the TIN of the organization or individual entrepreneur. At the same time, the TIN of the LLC consists of 10 digits, and the TIN of the entrepreneur - of 12. Further, for organizations, it indicates the checkpoint, and for individual entrepreneurs, we put a dash, since they do not have this code. Specify the number of the sheet to be filled out.

Below we enter data on the tax office where the report is submitted and its four-digit code. For example, for the 29th tax city of Moscow, this is 7729.

Next, we put the date on which the reporting is submitted:

• If the report is provided at the end of the year, then we set 01.01 and the corresponding year.
• If you have just registered a company or individual entrepreneur, then, as indicated earlier, the deadline is the 20th day of the month that follows the months in which the registration was made.
• If the report is submitted on the occasion or closure of the IP, then the date of submission must be before you file the documents for closing the business.

Below we write the number of employees in accordance with the calculation.

Next, fill out only the left side of the form. In the appropriate field, the director, individual entrepreneur or representative must put his signature, and the date of signing the reporting.

Attention! If the report is signed by a representative, then it will be necessary to attach a power of attorney to the reporting, on the basis of which this person is valid.

How to calculate the average number of employees

This duty to determine the average headcount may be assigned to a personnel officer or an accountant.

Due to the importance of this indicator, great attention should be paid to its calculation in order to ensure the accuracy of the calculation. Moreover, the controlling authorities can check it.

The source information should be taken from personnel documents for time tracking, as well as management orders for admission, vacation or dismissal.

Special programs for PC allow you to create this indicator automatically, excluding errors in the calculation. In this case, it is necessary to check the sources of information.

The employee who determines this indicator must know the entire calculation algorithm so that at any time he can check the calculation data.

Step 1. Determination of the number for each day of the month

The first step is to determine the number of employees who worked in the company on each day of the month. For each of the working days, this number is equal to the number of employees with whom there are labor contracts, including workers on sick leave and on business trips.

Not included in the calculation:

• Part-time workers whose main place is another company;
• Working on the basis of work contracts;
• Employees leave - maternity or childcare;
• Employees who, by agreement, have a reduced working day. If the reduction in working time is fixed by law, then they are included in the calculation.

Attention! The number on a weekend or holiday is taken as the number on the previous day of work. Thus, an employee who quit on Friday will be “listed” for another Saturday and Sunday.

If the company has not signed any agreement, then the number of employees is "1" for calculation, taking into account the director, even if he is not paid a salary.

The report on the average number of employees is one of the very first reports of a newly registered organization. And one of the first reports after the end of the reporting year. Let's look at who should take it and in what time frame.

Who submits a report on the average number of employees?

Information about the average headcount is submitted by all organizations, regardless of the presence of employees and the form of ownership. This is:

• organizations that have concluded employment contracts;
• individual entrepreneurs with employees;
• organizations without employees;
• newly registered organizations.

The absence of employees does not exempt the organization from submitting a report, this is enshrined in one of the letters of the Ministry of Finance dated February 4, 2014.

Deadline for submitting a report on the average number of employees

Information on the average headcount in the IFTS is submitted once a year, until January 20. This year, the deadline is shifted to the 22nd, as the 20th falls on a Saturday. For newly created organizations, the report will need to be submitted for the first time no later than the 20th day of the month following the month of registration.

If the LLC was registered in November, then the report must be submitted before December 20. The presence or absence of employees also does not matter, the report must be submitted. Further, the report is submitted in the general manner after the end of the reporting year. That is, until January 22, 2018 for 2017.

For error-free preparation and submission of a report on the average number of employees, use the My Business online service. The service automatically generates reports, checks them and sends them electronically. You do not need to personally visit tax office which, of course, will save not only time, but also nerves. In addition, the service will always remind you of the upcoming deadlines for submitting all necessary reports. You can get free access to the service at the link.

How to fill out a report on the average number of employees?

The report form remains the same KND 111018. It consists of one page.

The filling algorithm is quite simple. The upper fields are for the TIN and KPP of the organization. Below is the full name of the tax authority where the form is submitted, including the code. Next, you need to register the full name of the organization, for example - Limited Liability Company "Organization". If the report is for 2017, then in the date field indicate that the report is due on January 1, 2018.

For newly created organizations - on the 1st day of the month following the month of registration.

Below is the most important and only indicator of the report - the average headcount itself.

Sample report on the average number of employees

How to calculate the average number of employees?

By general rule, the number of employees for each month of the year is added up and the amount received is divided by 12. If the year is not complete, then the amount is also divided by 12.

For more information about filling out the form, see Guidelines N498.

If the form is signed by the head himself, then the signature is put in the field reserved for his signature.

If the signature is put by a representative, then the field for his signature is located below. You will also need to indicate the number and date of the power of attorney or other document on the basis of which the representative can perform the functions of the head.

Whom to include when calculating the average headcount?

Includes all employees with whom labor contracts are concluded. If a person is on sick leave, on a business trip, vacation, or for another reason is absent from the workplace, but at the same time the place is kept for him, it is necessarily included in the calculation.

Not included - individual entrepreneurs and individuals with whom civil law contracts have been concluded, business owners who do not receive wages, employees hired under apprenticeship contracts, etc.

This list is not complete, detailed information can be found in the table below, as well as Directions N498.