One of the first reports in the past year for entrepreneurs is the report "Average number of employees", the deadline is 20 January of the current (in accordance with the existing instruments).This statement is a standard form on a single sheet of paper.And as stated in the letter of the law - the entrepreneurs who do not have other employees, it is still required to take the report over the past year.While many are trying to challenge this fact, based on the concept of who is a worker.But, unfortunately, the tax has a point of view on this issue, and it is simply impossible to argue.
date average number of clearly established in the law, and for the late submission of this report may follow different administrative sanctions and penalties.According to the law, failure to provide all the data (or if the deadline for the average number was not met) threatens to head of the company with a fine of up to 500 rubles (can also be imposed on the accountant).Plus, the enterprise or organization can also be fined - even for a modest sum of 200 rubles, but it's still a pretty unpleasant.
If you look, the report need to make simple data: TIN entrepreneur;in which the structure of the tax inspectorate (organ) you are filing the report;code of the tax structure and then measure the average number itself.If you do not have employees in addition, the report and indicates only itself.The date on which you make a report - this is usually the first of January this year.
date average number can be disrupted for entrepreneurs who have more than one employee.Since in this case it is necessary to calculate this figure.And if during the year the average number of monthly disregarded, at the end of the year it is quite difficult to calculate and cumbersome (especially if you start to prepare a report on the last day, as is often the case).Since the need to raise showgirl workers for the entire fiscal year - for each day.If the entrepreneur already faced by this report, then surely it counts every month this indicator.At the end of the year and then simply adds monthly figures for the whole year, and divides them by 12, so simple arithmetic is required to report the number.In this case, the deadline to comply with the average number of very simple (you can even deliver ahead of time), and this report does not cause any difficulties for the individual entrepreneur, even if he has a few employees.
As for the payments for the month, the average number is calculated as a simple mathematical operations.To do this, you must summarize the number of employees on the list for each day, and then divide that figure by the number of calendar rather than working days (during the month).But there is a caveat.After all, in a month there as workers, as well as weekend (holiday) days.Therefore, in those days, the number of payroll employees shall be equal to the number of employees of the previous working day.
In calculating the payroll, as a rule, are counted as employees who actually work, and those who, for objective reasons are absent from work.For more information on what categories of workers or employees are taken into account, and what is not, can be found in the documents explaining the tax legislation.Specify specific documents will not, as in every country of the CIS requirements are different.For the Russian Federation the main document that regulates the payment and submission of the average number for the IP, is the Tax Code of the Russian Federation.
In connection with all the above deadline average number must be known to every entrepreneur.And to prepare for the delivery of statistical evidence is necessary in advance.