Information about the average number in the year. What to include in the report. Indication of the average number of employees

20.09.2019

Organizations and entrepreneurs are already preparing to submit the first report to the IFTS. This report is generated on the basis of a certain indicator for the average number of employees employed at the enterprise. The due date for the average headcount in 2019 is January 20th inclusive.

The form "Information on the average number" in the form of KND-1110018 can be downloaded at.

An example of filling can be seen in this image:

There are several options for reporting to the tax authorities:

In electronic format using TCS.
In paper format via mail using registered mail.
Personally bring to the appropriate authority.

There is an opinion that in 2019 this type of reporting must be submitted only in electronic format. This opinion is erroneous, because the number of employees of 100 or more people requires electronic filing.

It should be noted that if the number of workers exceeds 100, then all other reporting of the enterprise will be submitted to in electronic format.

Submission of the reporting document can be done personally or through a trusted person. The deadlines for submitting a report on the average headcount of any format are the same for both paper and electronic formats.

What is served

The first reporting document for entrepreneurs in 2019 is a report on the average number of employees. It is filled in the form established by the Federal Tax Service according to Order No. MM-3-25 / 174.

These reports are required to include:

TIN, as well as checkpoints assigned to the business object.
Name of company. If the report is submitted by an individual entrepreneur, then his full name.
Information about the head of the organization or his representative.
Information on the average headcount as of January 1, 2019.
Date and signature.
The code of the inspection department to which the report will be sent.

All organizations are required to submit a report. If we talk about IP, then they serve this species reporting only if they had employees in the reporting year. The reason for reporting is even the presence of one employee in one month of the year.

Previously, even without employees, entrepreneurs were required to submit headcount reports with zero figures, but in 2014 this obligation was abolished.

It is necessary to submit a reporting document to the tax authority in which the organization is registered. If there are subdivisions, then at the place of registration of the main structure. An individual entrepreneur submits reports to the tax authority at his place of residence.

For violation of the deadlines for submitting a report on the average headcount, the Federal Tax Service provided for fines. For an individual entrepreneur, this will be an amount of 200 rubles, and for an organization, in addition to the same two hundred, it will also be 300-500 rubles for a management or a responsible person.

What to include in the report

The average headcount is an indicator for assessing the labor potential of an enterprise. Accordingly, the indicator for the previous year 2017 will be used in the annual reporting.

In order to find desired value, you need to sum up the headcount indicators for each month of the year, and then divide them by 12. Even if the company did not work for a whole year in the previous year, you still have to divide the sum of all the months worked by 12.

If we consider monthly headcount figures, they are based on the number of full-time and part-time employees. Numeric expression for each group, it is first found for each day of the month, and then the average for the month is calculated, after which these data are added to each other, and the average number for the month is obtained.

In the event that the accountant finds an error in the calculations, and the document has already been submitted to the appropriate structure, it is worth hurrying up with the provision of the corrected version of the document to the regulatory authorities, since fines will also have to be paid for errors.

When to take

The deadlines for delivery in 2017 of the average headcount are very limited. Having gone to work on January 9, the statements must be prepared and submitted to the tax office by January 20. It should be noted that January 20 this year fell on a weekday, so transfers are not provided.

The due date for the average headcount for 2017 will be January 22 due to the weekend. Therefore, entrepreneurs need to be prepared to file this type of reporting in 2019 ahead of schedule. It will be much more convenient than worrying about a possible fine later.

So, the report on the average number of employees will be the first reporting document to be submitted by organizations, as well as entrepreneurs in 2017. It is worth preparing for this event in a timely manner in order to avoid possible subsequent problems with the tax authorities.

In 2019, the deadline for submitting the report on the average headcount for 2018 has changed. Check by what date to submit the report so as not to receive a fine.

2019 Average Headcount Report: 2018 Deadline

Recall that in 2019, companies and individual entrepreneurs submit a report on the average number of employees for 2018.

Deadlines are strictly regulated. Submit the documents to the tax office no later than January 20 of the year following the reporting year. But in 2019, the deadlines have changed, since January 20, 2019 fell on a day off, Sunday. And according to paragraph 7 of Art. 6.1 of the Tax Code of the Russian Federation in such a situation, the deadline date can be moved to the next business day.

It turns out, The deadline for submitting the report on the average headcount for 2018 is until January 21, 2019.

In order not to be mistaken, we additionally indicated the deadline for submitting the report in the calendar.

Attention! The deadlines for submitting a report on the average headcount are the same for both organizations and individual entrepreneurs.

The average number of workers is calculated for the entire reporting year. For firms established, say, in the middle of the year, the question arises of when to report to them. We will just talk about this below.

2019 Headcount Report for Newly Established Companies Deadline

Newly created organizations, as well as businessmen who have just registered their activities and hired employees, report on the average number of their employees twice.

For the first time, they must provide information to the IFTS before the 20th day of the month following the month of registration;
The second time they already submit it in the same way until January 20 of the year following the year in which the company was established.

Example

The date of registration of Limma LLC is March 12, 2019. This means that the deadline for submitting a report on the average number of its employees to the territorial IFTS for the company will be:

the first time before April 22, 2019 (since 20 falls on a Saturday);
the second time until January 20, 2020.

Moreover, the first time the average payroll is calculated from March 12 to April 1, 2019, and the second time from March 12, 2019 to January 1, 2020.

2019 headcount report: who must meet the deadline

In 2019, legal entities with employees will be required to submit a report on the average headcount (OSN) of employees for 2018. These entities include:

companies, regardless of what system of taxation they use to build their business;
Sole proprietors with employees.

Who does not need to submit a report on the average number of employees in 2018.

Individual entrepreneurs who do not have employees and who in the past were required to provide a zero report. In 2019, such businessmen were freed from unnecessary bureaucracy;
Separate divisions, as their employees are indicated in the report by the parent organization.

Important! If the company employs 100 or more people, then the report on the average headcount is submitted exclusively in electronic form. If there are less than 100 employees, then companies and individual entrepreneurs have the right to choose the form of reporting for themselves: paper or electronic.

OSCH is done on a special form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3 25 / [email protected]

It is necessary to submit a report on the average number of employees in 2019 to the Federal Tax Service at the place of registration of the company or the place of residence of the individual entrepreneur. At the same time, it is important to do this on time, since delays are punishable by a fine of 200 rubles for each document.

Average headcount report 2019 how to calculate

In order to submit a report on the average headcount in 2019 on time, it must be quickly and correctly calculated. This is easy to do, as there are several simple formulas for this.

Let's see how to make a calculation using these formulas using an example.

Example. In 2018, the following number of people worked at Limma LLC.

Month of 2018	Number of workers*








September

*Counted as employees with full time, and with partial.

We add up all the above figures, and we get the total number of workers for 12 months of 2018 equal to 259.

We determine the average number for the year 259/12 = 21.6. Rounding up according to the rules of mathematics, we get 22 people.

The number of employees per month is counted by days. And then we apply the above formula. Add up the number of workers for each day of the month and divide by the number of days in the month.

Important! Organizations that were not created at the beginning of the year calculate the average number of employees using a general formula.

Below you can find a sample of the completed report on the average headcount for 2019.

One of important indicators, which must be regularly determined, is information on the average number of employees. First of all, on its basis, an economic entity is assigned to one of the business groups, in accordance with the number of people working there. Therefore, the headcount is indicated on many reports submitted to the Federal Tax Service and statistical authorities.

The average headcount is information about the average number of employees working in the company in a certain period of time.

This indicator must be calculated in each business entity that attracts employees. At the same time, when determining it, you can take completely different periods of time - one month, three (quarter), the whole year, etc.

However, despite the period for which it is necessary to make the calculation, the methodology for all cases is the same.

Attention! Entrepreneurs do not have to send information about the average number of employees. However, this rule only applies if the IP does not involve hired employees. This provision has been in effect since 2014.

One of the main ways to use the indicator is to divide business entities according to their size. The average headcount is one of the criteria that allow the application of preferential taxation regimes provided for by law. Also, on the basis of it, many other important statistics are calculated. For example, the average salary.

Deadlines for submitting the report on the average headcount in 2018

Based on the situation in which the report on the number is submitted, there are three terms:

On a general basis for operating organizations and entrepreneurs - until January 20 of the year following the reporting year. If this date falls on a weekend or holiday, the change is moved forward to the next business day; Thus, in 2018, the form must be submitted by January 22.
The average number of employees when opening an LLC is also required to be calculated, as well as for long-term ones. Only in this case, according to the law, it is necessary to make a calculation and provide information before the twentieth day of the following month after entering the information into the Unified State Register of Legal Entities. After that, new organizations must, on a general basis, submit information on the average number of employees at the end of the year. Thus, form KND 1110018, containing the average number, is submitted by them twice in the first year.
If a business closes or legal entity- the report must be sent on the day of exclusion from the register.

Where is the reporting

The legislation determines that a report on the average number of organizations is submitted to the Federal Tax Service that operates at their location. If the company consists of external divisions or branches, then all data is combined into one report sent by the parent company.

Entrepreneurs who have employees must send a report form KND 1110018 to the address of their registration or registration.

Important! If an entrepreneur is engaged in activities on the territory of a different Federal Tax Service than the one where he was registered, then he still needs to submit information about the average number at the place of receipt of registration documents.

Ways to submit information

This report can be generated and sent both on paper and using special computer programs.

There are several ways in which you can send a report to the Federal Tax Service:

Submit the completed paper form to the inspector on your own, or ask your representative for whom the corresponding power of attorney has been issued. At the same time, the report itself must be drawn up in two copies, one of which is marked with acceptance, and the second remains with the Federal Tax Service;
By registered letter with the attachment described;
With the help of a special communication operator in electronic form. For this method, you must have a qualified electronic signature.

In some regions, when submitting a paper version, the inspector also asks to provide a USB flash drive with a report file recorded on it.

Form and sample report on the average number of employees in the form of KND 1110018 in 2019

How to fill out a report in the form of KND 1110018

Entering data into the report form KND 1110018 is simple. However, it is first necessary to calculate the average number itself. More details on how to make the calculation are described below.

At the top of the form, the TIN and KPP of the subject that submits the form, as well as the page number, are affixed. Since this is a title page, “001” is put here.

If the report is filled out by an organization, then its TIN contains only 10 digits, and the remaining two blank cells at the end must be crossed out. Entrepreneurs do not have a checkpoint code - they do not fill out this field, but also cross it out.

Below is the full name of the organization or full name. entrepreneur. This must be done without abbreviations.

The next step is to record the date on which information on the number is submitted:

If the report is submitted on a scheduled basis, then January 1 of the year in which the form is submitted is usually entered here.
If this happens due to the creation or liquidation, then the 1st day of the month that follows the month of the organization (liquidation) is indicated here.

Below, under the date, the population indicator is recorded. Extra cells are crossed out.

If it is handed over by the head himself, then his full name is recorded, the date of departure and the personal signature of the head are put;
If the entrepreneur submits the report, he puts his signature and the date of departure, while the full name is not filled in the field;
If the report is sent by a representative, then full name must be entered. person, or the name of the organization, signature and date of submission. The details of the power of attorney for filing the report are also entered below. It must also be attached to the report as an attachment.

How to calculate the average number of employees

Usually, an accountant or a personnel worker is responsible for determining this indicator at an enterprise.

Due to the fact that the average number of great importance, its calculation must be approached responsibly in order to ensure maximum accuracy of the calculation. Indeed, on its basis, for example, the right to use preferential treatment will be determined. In addition, the regulatory body itself can double-check it.

The initial information for the calculation must be obtained from documents on recording working hours, issued orders for the reception, transfer, dismissal of employees and others.

Computer programs for the conduct of personnel or accounting make it possible to calculate automatically. However, in this case, you still need to check the sources of information used in this case.

Step 1. Calculate the population for all days of the month

At the first stage, the responsible officer must determine the number of employees who performed labor obligations in the company every day of every month. For a working day, this indicator is formed from the number of people with whom labor agreements have been concluded on that day, including all those who are on sick leave, or in.

The following are excluded from the calculation:

Designed part-time, for whom this is not the main place of work;
Carrying out work under contracts;
Employees who are on maternity leave or parental leave;
Employees whose signed agreement provides for a reduced working day. However, if a short day is defined at the legislative level, then such an employee must be included in the calculation.

For weekends and working days, the number on this day is taken according to the number of employees on the previous working day. This means that if the employment agreement was terminated on Friday, then this employee will still participate in determining the average number on Saturday and Sunday.

Attention! If the organization on that day did not have a single employee with a valid labor agreement, then the number for him is taken as "1" - in any case, it is necessary to take into account the director, who is enshrined in the registration documents, even if he is not paid a salary.

Step 2. Determine the number of full-time employees for each month

This indicator is calculated by adding up the number of employees who have contracts for each day of the month and then dividing the result by total number days of the month.

WorkP=(Day1+Day2+..+Day31)/Number of days of the month,

Where D1, D2, etc. - the number of registered employees on each day of this month.

For example: There are 30 days in a month. From the 1st to the 14th, 21 people worked, from the 15th to the 21st - 18 people, from the 22nd to the 31st - 19 people.

The number of employees for this month will be: (14x21 + 7x18 + 10x19) / 31 = 19.67 people.

Attention! According to the calculation rules, the final result must be rounded to the second digit after the decimal point.

Step 3. Determine the average number of part-time employees

First of all, at this stage, the number of hours per day is considered. labor activity part-time workers per calendar month. At the same time, the rule that the number of hours on vacation or on sick leave is equal to the number of hours on the previous day of work applies.

After that, you can calculate the average number of such employed. To this end, the value obtained above must be divided by the number of hours of work for this month, which is defined as the product of days of work by working hours.

WORKHOURS=HOURNEP/(WORKDAY*WORKHOURS), where

RABch - the average number of part-time employees;

HASnep - the number of hours actually spent on the work of part-time workers.

RABDN - the number of days of work in a month (norm);

WORKING HOUR - the duration of a full working day. For a 40-hour week, this figure is 8 hours, for a 32-hour week, 7.2 hours are taken.

For example. Ivanova I.P. worked in July 2017 for 15 days for 7 hours. The company has a 40-hour working week, the norm of working days in July 2017 is 21 days.

Calculation of the average headcount:

(15*7)/(21*8)=0,63

In this case, the resulting value must be rounded to hundredths, using the rules of mathematics.

Step 4. Calculation of the number of all employees per month

The average number of all employees is determined by summing the obtained values of the average number of employees for each type.

A certain result will need to be rounded to a whole number, given the rule that the fractional part up to 0.5 is discarded, and more than 0.5 is considered as 1.

RABM=RABP+RABch , where

RABM - the average number of employees per month;

RABP - the average number of full-time employees;

WORK - the average number of part-time employees.

For example. Based on these previous examples, we determine the average number of employees per month:

19,67+0,63= 20,3

After rounding, the result will be 20.

Step 5. Calculate the average number of employees for the entire year

The annual indicator is formed on the basis of the data obtained on the average headcount for each month of the year.

For this purpose, you need to add the average number of employees of the company for each month and divide by 12.

RABG \u003d (RABM1 + RABM2 + ... + RABM12) / 12, where

RABG - average number for the year

RAM1, RAM2, etc. - the average for January, February, etc.

The result is rounded according to the rules of mathematics.

A feature of this calculation is that if the company did not start working at the beginning of the year, but, for example, in July, then the number 12 will still be the divisor in the formula.

Attention! Often, in addition to the annual average number, it is necessary to determine the quarterly or average number of employees for the six months. This algorithm for calculating this indicator is used, only the indicators for the required number of months are summed up, and the resulting total is divided by the corresponding number of these periods.

Penalty for not submitting information about the average headcount

Tax legislation establishes administrative liability if the KND 1110018 form was sent in violation of the established deadlines, or was not submitted at all.

A fine in the amount of 200 rubles is threatened by an economic entity for late submission of a report to the IFTS.

There is also a punishment for the responsible person in the organization for compiling and submitting, who violated the deadlines for sending the report. For him, the fine can vary from 300 to 500 rubles.

At the same time, it must be taken into account that the application of penalties to violators does not relieve the company of the obligation to send a report on the average number to the tax office.

Attention! The norms of the Tax Code of the Russian Federation provide for a repeated failure to submit this report, punishment for both the company and its responsible persons with double fines.

January 22, 2018 is the last day when companies and businessmen are required to submit information on the average number of employees (KND 1110018) for 2017 to the Federal Tax Service Inspectorate. This form shows the number of employees serving in the company / IP under an employment contract. A special form for this was adopted by order of the Federal Tax Service of Russia No. MM-3-25 / 174 in 2007. Let's talk more about this mandatory form.

Report 2018

Order of the Tax Service of the Russian Federation dated March 29, 2007 No. MM-3-25/174 approved the form for submitting information on the average number of employees. The 2018 form remains the same and has not undergone any changes. On our website .

Newly created (reorganized) organizations submit information on the average headcount twice:

no later than the 20th day of the month following the month of creation (reorganization);
no later than January 20 of the year following the year of creation (reorganization).

Who is required to submit

Data on the average number of employees of the company is required by the fiscal authorities and Rosstat. According to article 80 of the Tax Code of the Russian Federation, the following must submit information about the SSC in a timely manner:

organizations (and it does not matter whether they use hired labor);
Individual entrepreneurs who had at least one subordinate registered under an employment contract during the year.

Keep in mind: entrepreneurs who have not worked with hired personnel during the year do not submit this report.

The way the report is submitted depends on the number of employees:

if less than 100 people, it is possible on paper or electronically;
if more than 100 units - only electronically.

The meaning of the report is that information on the average number of employees for 2017 shows whether a company or individual entrepreneur has the right to apply special tax regimes. So:

to use the simplified tax system, the staff should not exceed 100 people;
to switch to a patent, the limit is 15 people.

How to count

To determine the weighted average number of employees, you need to take the number of employees for each calendar day. Then the data for the month are summarized and divided by the number of its calendar days. In this case, the resulting total must be rounded up to a whole number.

When making calculations in relation to holidays and weekends, the number of employees that was on the previous working date is put down.

If the company has only a director, the number “1” is indicated on the form with information about the average number of employees.

Please note that the calculation also takes into account employees who are absent due to:

departure on a business trip;
stay on sick leave;
vacations (paid or at your own expense);
remote work;
when a day of rest is taken for going to work on a holiday or weekend.

Do not include information about:

owners of the company who do not receive a salary;
employees undergoing on-the-job training;
external part-timers;
employees on maternity leave;
persons taken under civil law agreements.

In order to correctly fill out the “Information on the average headcount” form, you must also set the number of persons for each calendar day who work part-time. To do this, use the formula:

SCH nz \u003d V m: V rd: D m

AMS nz – weighted average of part-time specialists;
In m - the number of hours worked by them per month;
In rd - the standard number of working hours in one day according to the company's standards;
D m - the number of working days of the month.

However, for people working part time, the number of hours of work for days of illness and vacation is recognized equal to the number hours worked for the previous day.

Employees who, according to the requirements of the legislation or the initiative of the employer, have a reduced day are considered full-time employees.

The final step is to add up the full-time and part-time jobs and divide by 12 months. The resulting number should be rounded up to an integer. It is this indicator that will contain the form "Information on the average headcount" submitted to the tax authorities.

Average headcount for 2017 = Average headcount indicators for each month of 2017 / Number of months in 2017

In charge individual entrepreneurs, as well as organizations, includes the submission of a report containing information on the average number of employees for the past calendar year. This is evidenced by the norm of Article 80 tax code RF. The report must be submitted in a unified form within the time limits specified by applicable law.

You will learn all the details about who, when and where submits a report on the average number of employees for 2018 from this article. Also on this page you can download a report on the average number of employees in 2019 and a sample of filling out this document.

Who needs to submit a document in 2019?

The report on the average number of employees for the previous calendar year must be submitted to the Federal Tax Service:

organizations (it does not matter whether they use the labor of workers in their activities, on the basis of the Letter of the Ministry of Finance of Russia of 04.02.2014 N 03-02-07/1/4390);
IP (only if the entrepreneur hires one or more employees to work on the basis of an employment contract).

To submit a report on the average number of employees for 2018 in 2019 are required:

newly created legal entities;
reorganized organizations.

At the same time, newly created enterprises must submit a document within a timeframe that differs from individual entrepreneurs and organizations. These categories must submit a report no later than the 20th day of the month following the month of their creation (reorganization). This provision is contained in paragraph 3 of Article 80 of the Tax Code. The document indicates data on the average number of employees for the month of establishment (reorganization) of the enterprise.

Thus, if the date of creation of the organization is April 17, 2019, then the report on the average number of employees must be submitted no later than May 20 of the same year.

Who can not submit a report in 2019?

Paragraph 6 of clause 3 of Article 80 of the Tax Code of the Russian Federation states that individual entrepreneurs may not submit a report on the average number of employees in 2018 if they did not involve hired personnel in the reporting period.

Individual entrepreneurs who have passed the procedure state registration in the current year may not submit a report on the average number of employees.

All others must report to tax office without fail.

Deadline for submitting the report on the average headcount in 2019

The deadline for submitting information on the average number of employees for 2018 for individual entrepreneurs and organizations is January 20, 2019, but this day falls on Sunday, which means that the document should be submitted on the first working day, that is, January 21 (Monday). This day of submission of the report will not be a violation (based on paragraph 6 of paragraph 3 of Article 80 of the Tax Code of the Russian Federation).

As already noted, newly created (reorganized) organizations must submit information on the average number of employees no later than the 20th day of the month following the month of their creation (reorganization). It does not matter whether such organizations have employees or not.

Individual entrepreneurs who were first registered must submit a report on the results of 2018 no later than January 21, 2019.

Report form KND 1110018 2019: what information to indicate?

Recall that the form of the document KND 1110018 was approved by Order of the Federal Tax Service of Russia No. MM-3-25 / [email protected] dated March 29, 2007. Recommendations for filling out the report are contained in the letter of the Federal Tax Service of the Russian Federation No. ChD-6-25 / [email protected] dated April 26, 2007. Accordingly, the report for 2018 must be sent to the tax office in the form of KND 1110018.

The form blank consists of only one sheet. What the current form of information on the average number of employees for 2018 looks like here:

The following information should be included in the report form:

1. Information about the taxpayer:

Name in full (for organizations);
Full name (in full) and TIN (for individual entrepreneurs).

2. Name and code of the tax authority.

3. Date of determining the average number of employees:

January 1, 2019 - to provide information for the 2018 calendar year;
1st day of the month following the month of creation (reorganization) - for the organization.

4. Indication of the average number of employees.

After the report is generated, it is signed by the individual entrepreneur or the head of the organization.

The completed document must be submitted:

IP - at the place of residence;
organizations - at the place of registration.

Please note that if the organization has separate divisions, then the document must be submitted in one form throughout the organization.

How to submit a report in 2019

You can submit information about the average number of employees to the IFTS in 2019 in the following ways:

Personally (by visiting the IFTS).
Through a representative.
On the paper.
In electronic form (with enhanced digital signature).
By mail of Russia (with a description of the attachment).

If there are more than 100 employees, then the report must be submitted exclusively in electronic form, if less, then delivery on paper is allowed.

General rules for determining the average number of employees

When calculating the average number of employees, it is worth focusing on the "Instructions for filling out statistical reporting". The document was approved by Rosstat Order No. 428 dated October 28, 2013. To carry out calculations to fill out the report, you need to use special formulas. The basis for the accounting of employees is the time sheet.

1. Formula for calculating the number of part-time workers:

The number of employees who worked part-time or full-time is calculated separately. For this purpose, the total number of man-days worked per month is determined using the following formula:

It should be borne in mind that the length of the working day depends on the number of working hours per week set at the enterprise. For example:

with a six-day working week- 6.67 hours;
with a five-day working week (40 hours) - 8 hours.

2. Formula for calculating the number of full-time workers:

To calculate the average number of employees who worked all month, you should use the following formula:

3. To determine the average number of employees for the past calendar year, you need to calculate how many employees worked in each of the months of the reporting period (year), and then divide the resulting figure by 12.

This procedure is also relevant for those individual entrepreneurs and organizations that did not operate for the whole of 2018.

We add that some categories of workers do not include to the average number, for example:

women on parental leave;
external part-timers;

employees under contract agreements;

employees on study leave without pay.

Since 2018, according to the new instructions of Rosstat No. 722 dated November 22, 2017, to the average headcount need to include:

persons on parental leave, if they work part-time or work from home while receiving childcare allowance;
stateless persons performing work and providing services under a civil law contract.

In addition, when calculating indicators, you can use the rounding rules (if the number is not a whole number). That is, if the result obtained is less than 0.5 units, then it should not be taken into account. Indicators that are 0.5 units or more must be rounded to the nearest whole number.

Examples of calculating the average number of employees

Let's give an example of calculating the average number of employees for 2018 for individual entrepreneurs.

Example 1: Calculation of the average number of IP employees for 2018

The company had 15 full-time employees from January 1 to 17. On January 18, a new employee was hired. In this way total strength by the end of the month was 16 people.

Calculation procedure

The average number of employees of IP for January 2018 = (15 people x 17 days + 16 people x 14 days) / 31 = (255 + 224) / 31 = 15.45

This indicator does not need to be rounded and the average number of employees for all other months of the year is calculated in the same way and divided by 12:

15.45 + 6 + 4.35 + 4.65 + 5.1 + 5.3 + 3.7 + 4.25 + 4.75 + 3.8 + 4.25 + 5.0 = 66.6 / 12 = 5.55 = 6 people.

That is, in 2018, the average number of IP employees was 6 people. This figure must be included in the report.

Responsibility for not submitting the form

If an entrepreneur or organization does not submit a report in the form of KND 1110018, then on the basis of the Tax Code (Article 126, paragraph 1) and the Code of Administrative Offenses of the Russian Federation (Part 1 of Article 15.6), they may be fined in the amount of 200 to 500 rubles.

In addition, a fine can be imposed on the head of the organization (from 300 to 500 rubles).

A sample document can be found here:

The material was updated in accordance with the current legislation on 10/25/2018

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