home Auditorium 8 Declaration of average headcount. General filling requirements. Calculation of the average balance of external part-time workers

Declaration of average headcount. General filling requirements. Calculation of the average balance of external part-time workers

A 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 the report on the average number of employees?

Information on the average headcount is provided by all organizations, regardless of the number of employees and form of ownership. This:

organizations that have entered into employment contracts;
individual entrepreneurs with employees;
organizations that do not have employees;
newly registered organizations.

The absence of employees does not exempt the organization from submitting a report; this is stated in one of the letters of the Ministry of Finance dated 02/04/2014.

Deadline for submitting a report on the average number of employees

Information on the average number of employees is submitted to the Federal Tax Service once a year, before January 20. This year the deadline is moved to the 22nd, since the 20th falls on 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.

To accurately prepare and submit 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 will not need to personally visit the tax office, which will undoubtedly 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 using this link.

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

The filling algorithm is quite simple. The upper fields are for the organization's TIN and KPP. Below is the full name of the tax authority where the form is being submitted, including the code. Next, you need to write down the full name of the organization, for example - Limited Liability Company “Organization”. If the report is for 2017, then in the date field we 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?

As a general rule, the number of employees for each month of the year is added up and the resulting amount is divided by 12. If the year is not full, then the amount is also divided by 12.

More information about filling out the form can be found in Instructions N498.

If the form is signed by the manager himself, then the signature is placed in the field provided for his signature.

If a representative signs, 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 a manager.

Who should be included when calculating the average headcount?

Includes all employees with whom employment contracts have been concluded. If a person is on sick leave, on a business trip, vacation, or is absent from the workplace for another reason, but at the same time his place is retained, he must be included in the calculation.

Not included are individual entrepreneurs and individuals with whom civil agreements 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 in Instructions N498.

Included in the list:	Not included in the list:
those who actually showed up, including on idle days	external part-time workers
those on business trips, if their salary is maintained	accepted by civil contracts-legal nature
those who did not show up due to illness (for the entire period of the certificate) disability or until retirement due to disability)	those who submitted a letter of resignation and ceased activities before the expiration of the warning period or without warning the administration
those on maternity leave, as well as child care leave	transferred to another organization if the salary at the main place is not maintained
who were on vacation (paid and at their own expense)	sent abroad
received a day of rest for going out on weekends or holidays (non-working days)	owners of organizations who do not receive salaries
who had a day off according to schedule or for overtime	individual entrepreneurs, because . they cannot enter into an employment contract with themselves
hired temporarily to replace absent employees	members of the cooperative who have not concluded employment contracts with their organization
did not appear due to execution state or public duties	those aimed at off-the-job training, receiving a stipend at the expense of the employer
accepted on a part-time/weekly or part-time basis	accepted under a student agreement for professional tuition with scholarship
homeworkers	lawyers
accepted on probation	military personnel performing military service duties
employees with special titles	attracted under agreements with government organizations for the provision of labor (military personnel and persons serving sentences of imprisonment)
improving their qualifications or acquiring a new profession outside of production, if their salary remains the same
temporarily sent from other organizations if the salary is not maintained at the main workplace
students in practice if they are enrolled in jobs
on study leave, if the salary is retained partially or fully

A report on the average number of employees is submitted by all organizations and individual entrepreneurs that acted as employers in the calendar year. It does not matter whether financial and economic activities were carried out. In calculations, the accountant must rely on Rosstat Order No. 428 dated October 28, 2013.

Information on the average number of employees is submitted by:

operating organizations based on the results of the calendar year - no later than January 20;
new organizations for the first time - no later than the 20th day of the month following the month in which the organization was created, and the second time - at the end of the year no later than January 20;
upon liquidation of an enterprise or individual entrepreneur - no later than the official date of liquidation of the organization or closure of the individual entrepreneur.

Let's count heads

The average payroll number is based on the payroll number. This data summary shows the full composition of employees, including those who are on sick leave, on vacation or on business trips. The payroll does not include only employees who are on maternity leave, maternity leave and unpaid educational leave.

The headcount is always compiled for a specific date: the first or last day of the month. Weekends and holidays are counted according to the previous working day.

Looking for the average

The average number of employees is the total number of employees of an enterprise for a certain period of time. This period can be a year, a quarter, a half-year or a month.

When calculating the average headcount, we must not forget that the requirements of Rosstat and the tax inspectorate for the SSC report differ from the requirements of the Pension Fund and the Social Insurance Fund. In the first case, the information does not include external part-time workers and those who work under a contract or civil contract. Internal part-time workers are counted only once - at the main place. Information on the average number of employees submitted to the Pension Fund and the Social Insurance Fund includes both of these categories of employees. In this case, part-time workers take into account both the main and additional workload.

Calculation for full working days

We will step by step consider how to calculate the average number of employees of an enterprise. Start with the number of employees working full days. We summarize the data for the month and divide the resulting amount by the number of calendar (!) days of the month. That is, in January we divide by 31, in February - by 28 (29) and so on, regardless of how many holidays/weekends/working days there were.

An example of calculating the average number of employees: the organization employs 47 people, in July 29 of them worked 31 days, 15 people worked 20 days, 3 people worked only in the last 4 days.

The average will look like this: (29 * 31) + (15 * 20) + (3 * 4) = 1211 / 31 = 39.06

Calculation for part-time working days

At the second stage, it is necessary to obtain data on employees who worked part-time or on a shift schedule. The average headcount for such categories is determined in relation to the generally accepted schedule at the enterprise and the standard length of the day. For example, with a 40-hour work week it will be equal to 8 hours, for a 48-hour week it will be 9.6.

The formula for calculations looks like this: we divide the number of hours worked by a person per month by the standard length of the working day and divide by the number of working (!) days in the month.

Example: an organization hired two employees to perform a number of tasks for a 4-hour working day. In April, one worked 12 days, the other 18. The average number of part-time employees for the reporting month was 0.7:

first - 48 / 8 / 21 = 0.28;
second - 72 / 8 / 21 = 0.42;
total - 0.28 + 0.42 = 0.7.

Summing up the results for the year

To obtain the annual average headcount, add up the monthly results for all employees (full-time and part-time). The resulting number must be divided by 12 months.

Information on the average number of employees in any of the departments is submitted as a whole number. Rosstat does not regulate how to round the results of calculations. Most often in practice, mathematical rounding is used: a number up to 0.5 is rounded to zero, over 0.5 - to one.

The question often arises: what to do if there is one person on the staff of an individual entrepreneur, he worked for less than a full month, and the SCH is 0.33? In this case, make an exception and put a unit in the report.

Please remember that only the final number is rounded. If you want to get a summary of data for the year, there is no need to change the results quarterly or monthly. The same is true if you want to draw up a monthly report: you should not bring the numbers for each employee to the whole. Always round the total.

Information on the average number of employees (AMN) - This is one of the first reports of the newly created LLC. The reporting form looks simple, however, submitting the SSR raises a lot of questions, which we will answer in this article.

Who must submit information about the number of employees

Judging by the name, only employers must submit information about the average number of employees. But the Ministry of Finance believes that all companies must report, including newly organized ones that do not yet have employees. From 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 exemption of organizations that do not have employees from submitting information on the average number of employees to the tax authorities within the prescribed period.”

Let's list who is required to submit a report on the average headcount:

newly registered legal entities, regardless of the availability of personnel;
individual entrepreneurs-employers;
organizations that have concluded ;
organizations that do not have employees on staff.

Thus, only individual entrepreneurs without employees have the right not to submit this information; all other businessmen are required to report.

Who to include in the headcount for the report

The calculation of the average headcount in 2018 is carried out in accordance with the Instructions approved by Rosstat Order No. 772 dated November 22, 2017. The Instructions list the categories of workers who are included in the number for the report, and those who are not taken into account in the calculation.

A lot of controversy arises over the inclusion in the SCR of information about the only founder, who does not receive a salary. Should he be taken into account in the number of employees, since he performs administrative functions for the management of the LLC? No, it’s not necessary, there is a clear answer to this question in paragraph 78 (g) of the Directives.

The average headcount is calculated only for personnel hired under an employment contract. This is the main difference between this indicator and reports to funds, which also take into account employees registered under a civil law contract. In this case, the duration of work under the employment contract does not matter; everyone who performs permanent, temporary or seasonal work is included in the information of the SCH. Separately, those who are employed full-time and those who work part-time are taken into account.

In general, the average payroll number is determined by adding the number of employees on the payroll for each month of the reporting year and dividing the resulting amount by 12. The final result is indicated in whole units, because it means the number of working people in the state.

Deadline for delivery of the SSR in 2018

The deadline for submitting information on the average number of employees is established by Article 80 of the Tax Code of the Russian Federation. According to her, you need to submit this form no later than January 20 current year for the previous calendar year. But the deadline for submitting a report on the average number of new organizations (legal entities that have just been created or reorganized) is no later than the 20th of the month, following the one in which the organization was registered or reorganized.

For example, the creation of an LLC occurred on January 10, 2018, therefore, information on the average headcount of the newly created organization must be submitted no later than February 20, 2018. Next, the company reports in the general manner, i.e. For 2018, the report on the number of employees must be submitted by January 20, 2019 inclusive.

If the delivery deadline is violated, the LLC will be fined under Article 126 of the Tax Code of the Russian Federation in the amount of 200 rubles. In addition, an administrative punishment of an official (chief accountant or director) in the amount of 300 to 500 rubles is possible under Article 15.6 of the Code of Administrative Offenses of the Russian Federation.

Important: information about the average number of employees of a new organization, although submitted to the Federal Tax Service, is not a tax return, therefore tax authorities do not have the right to block the LLC’s current account due to late submission deadlines.

Report form

The SChR report is submitted on a form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25/174@. Recommendations for filling out the form are given in the letter of the Federal Tax Service of Russia dated April 26, 2007 No. CHD 6-25/353@.

The report on the average headcount for newly created organizations consists of one sheet and has a fairly simple appearance.

In the top lines of the form (the fields to fill out are highlighted in color) indicate the TIN and KPP of the legal entity. The name of the Federal Tax Service is entered in full, indicating the number and code of the tax authority. The name of the company is given in full, for example, not “Alfa LLC”, but “Alpha Limited Liability Company”.

The only significant indicator of the SCHR report is the average headcount, calculated in accordance with Instructions No. 772. If information is submitted for the past calendar year, then January 1 of the current year is indicated in the date fields. The information is signed by the head of the legal entity, but this can also be done by an authorized representative. When submitting a report by proxy, you must enter the details of this document and attach a copy.

The report on the average headcount for newly created organizations differs from the usual annual report only in the date. Please note the footnote marked with (*) - the number of personnel is indicated not as of January 1 of the current year, but as of the 1st of the month following the month in which the LLC was registered. For example, if a company was registered on January 10, 2018, then the number of staff is indicated as of February 1, 2018.

We provide a sample of filling out a report on the average number of employees of a newly created LLC, in which the employment contract is concluded only with the general director.

Submission methods

The number of employees under an employment contract is important not only when calculating taxes, but also when choosing the method of submitting the CHR report: paper or electronic. Typically, information about the average headcount of a newly created organization is submitted in paper form, because the number of employees hired in the first month rarely exceeds 100 people.

The rule of Article 80 (3) of the Tax Code of the Russian Federation states that only taxpayers with no more than 100 people have the right to submit tax returns and calculations in paper form. If we take it literally, then this article should not apply to the report on the average headcount, because it is not taxable. However, tax officials insist that if the number of employees exceeds 100 people, information about their number should also be submitted in electronic format.

In fact, this requirement does not cause any particular difficulties, given that since 2015, insurance premium payers are required to submit reports on insurance premiums in electronic form, starting from 25 people. That is, if the number of employees in your enterprise exceeds 25 people, you will still have to issue an electronic digital signature, which can be used to sign all reports.

A report on the number of employees is submitted to the tax office at the place of registration: at the registration of an individual entrepreneur or the legal address of an LLC. If the document is drawn up on paper, then you can submit the report in person to the Federal Tax Service or by mail with a list of the attachments.

Organizations and individual entrepreneurs must submit information to the tax office about such an indicator as the average number of their employees. Here is a sample certificate of the average number of employees

Field	What you need to indicate
TIN	The taxpayer identification number is entered.
checkpoint	Enter the reason code for registration at the location of the organization.
"Introduced in" code ___	Fit: — full name of the tax authority; — tax authority code.
"Organization (individual entrepreneur)"	The name of the company is entered as it is written in the constituent documents. The individual entrepreneur indicates his data: first name, last name, patronymic.
"Average headcount as of"	The average number of employees is included. The indicator must be calculated and relevant as of January 1 of the current year, but is calculated based on data for the previous year. For a newly created (reorganized) company, this field reflects the indicator on the first day of the month immediately after the month in which the company was created (reorganized).
"Supervisor _____" "Signature" MP "Date of"	The full name, surname and patronymic of the head of the organization are recorded. The manager must sign and certify it with the company seal The date of signing is also indicated.
"For individual entrepreneur" "Signature" "Date of"	When filling out the individual entrepreneur form, they must sign and indicate the date of signing.
"Representative" "Signature" "Date of" "MP" "Title of the document…"	If the form is filled out by a representative, then in this section you need to indicate information about him. If the representative is an individual, his details are indicated: first name, last name and patronymic according to his passport. If the taxpayer's representative is an organization, the signature of the head of this organization, certified by a seal, indicating the date of signing must be affixed here. At the end of the form you need to enter the name of the document that confirms the authority of the representative. A copy of this document must be attached to the form.

All fields of the certificate on the average number of employees are filled in by the taxpayer. The only section that does not need to be filled out is the bottom right one. It is filled out by a tax official.

The average number of employees of the company is calculated in accordance with the Guidelines approved by Rosstat Order No. 498 dated October 26, 2015.

A certificate of average headcount is submitted:

for all organizations - no later than January 20;
if the company has just been created (reorganized), then the management must submit such information no later than the 20th day after the month in which this company was created.

The number of employees reflected in the information on the form described affects the collection or waiver of certain fees. This indicator is also important when choosing a taxation system. This information also affects the provision or cancellation of tax benefits.

Sample information on the average number of employees

Business entities of any form of ownership are required to annually send information about the average number of employees to regulatory authorities. This element plays a crucial role in economic activity - for example, it is on its basis that organizations are classified by business size. Therefore, the number value is included in a large number of reports that are sent to statistics and the tax service.

The average headcount is a specially calculated element that reflects the average number of employees working in a business entity in a particular time period.

This value is required to be calculated by every business entity that has hired employees. The time period for calculation, depending on the need, can be chosen in any way - month, quarter, half-year, year, etc.

But even when calculating different time periods, the technology for obtaining the indicator does not change.

In 2014, a relaxation was made for entrepreneurs - they now do not have to document information about the average number of employees if they carry out the work independently, without hiring third-party workers.

Attention: One of the important areas of application of the obtained element is the division of business entities into groups based on the number of employees involved. And this, in turn, will determine the possibility of using one or another tax preferential regime. Also, the payroll number is used to determine the average salary for the organization.

The period of storage of the report in the archive of a business entity is 5 years.

Deadlines for submitting a report on the average headcount in 2019

The day by which a business entity is obliged to provide regulatory authorities with a report on the average headcount depends on the functioning of the entity itself:

Individual entrepreneurs and companies that have been operating for a long time are required to submit a report by January 20 of the year that follows the year of the report. If such a day falls on a weekend or holiday, then the deadline is moved forward to the first working day. In 2019, January 20 is a Sunday, so the report will need to be submitted by January 21, 2019.
The average headcount for newly created organizations must be submitted by the 20th day of the month following the month the company was created. The second time you will need to send the report on schedule, at the end of the calendar year. Thus, for a newly created LLC, two dates have been determined on which a report will need to be filed in the first year of its existence.
If an individual entrepreneur or company is closed, then the final report must be submitted on the day the business entity is removed from the state register.

Where are reports submitted?

The law states that a company must submit a report on average headcount to the Federal Tax Service located at its location. If a company has branches or separate divisions, all information is compiled into a single report, which is submitted by the parent company.

Individual entrepreneurs who have employees must send a report to the address of their registration or actual residence.

Attention: if an individual entrepreneur is registered in one subject and conducts activities in another, he must still submit a headcount report to the Federal Tax Service at his registered address.

Methods for submitting information

This form can be submitted both in paper and electronic form; there are several ways to submit it:

You can submit the completed report on paper personally to the inspector, or through an authorized representative with a power of attorney. The form must be drawn up in two copies, one will remain with the Federal Tax Service, and the second with a mark of receipt will be returned back to the business entity;
Sending by mail in an envelope using a registered letter;
Via the Internet, using EDI services. In this case, the file itself must be signed with a qualified signature.

Attention: in some regions, when submitting a report on paper, you also need to provide a file on a flash drive or other media. Before visiting a government agency, it is recommended to call and clarify this need.

Download the form and sample of filling out the UND form 1110018

Files:

How to fill out a report on KND form 1110018

The KND form 1110018 is not very difficult to fill out. But before doing this, you need to determine the value of the average number according to the list.

At the top of the form are the TIN and KPP codes, and next to it is the sheet number. It will always be 001. It must be remembered that if the form is filled out by a company, it will have two empty cells in the TIN field that you just need to cross out. If the report is prepared by an individual entrepreneur, then it will not have a checkpoint code, which is also completely crossed out.

At the next stage, the Federal Tax Service enters into the document, where the form is sent - first this must be done in words, and then the code must be entered in numbers.

The next step is to enter the date as of which the information is provided:

In the case when a planned annual report is drawn up, January 1 of the current year is entered here.
If the report is submitted due to the creation of a business entity or its closure, then here you need to indicate the 1st day of the month following the month of this event.

On the next line there is a field in which you need to enter the number. It is filled in from left to right; if any cells are left empty, they must be crossed out.

The lower part of the report is divided into two parts; the business entity needs to fill out only the left column.

Filling out depends on who provides the completed form:

The director himself puts down his full name, the date of submission of the document and endorses it with his personal signature;
The entrepreneur must indicate the date of delivery and endorse it with a signature;
If the report is submitted by proxy, you must indicate the full name of the proxy or the name of the company. The delivery date is also indicated and everything is endorsed with a signature. In the bottom column you must enter information about the executed power of attorney. The power of attorney form itself is attached to the form as an attachment.

How to calculate the average number of employees

Such calculations at an enterprise are usually carried out by an accountant or personnel officer.

Since this indicator is of great importance for the organization’s activities, its calculation must be approached with all responsibility, since high accuracy of its determination must be maintained.

Indeed, based on the results obtained, the possibility of using a preferential tax regime can be determined for the company. Also, the supervisory authority has the right to double-check the correctness of the calculation at any time.

Data for calculating the indicator are selected from time recording documents, orders for hiring, dismissal of employees and other similar forms.

Most accounting computer programs calculate the indicator automatically, based on the data entered into them. But even in this case, it is recommended to double-check the calculation, as well as the sources of information.

The employee must understand the process of calculating the indicator in order to check it at any stage.

Step 1. Calculation of the number of employees on each day of the month

At this step, you need to determine the number of employees who had valid employment agreements with the business entity on each day of the month. This number necessarily includes employees who are sick that day, are on vacation, or go on a business trip.

The following people are also excluded from the calculation:

If they work as part-time workers (they are counted at their main place of work);
Performing work on;
Employees who are on maternity leave or caring for children under 3 years of age;
Employees who work shorter hours. At the same time, if this condition is established due to legal restrictions, then it is necessary to take them into account.

On weekends and holidays of the month, it is necessary to hire the same number of workers as they were on the previous working day. Several nuances emerge from this - if an employee quits on Friday, then in the headcount calculation he will still be included on Saturday and Sunday.

Attention: if the company does not have a single hired employee, but has an appointed director (even if he is not paid a salary and no deductions are made), the number of 1 person is indicated for each day of the month.

Step 2. Determination of the monthly average number of full-time workers

At this step, the number of employees on each day of the month who work the whole working day is determined. This number is then divided by the number of calendar days in the calculation month.

SSCHpol=(NUMBER1+NUMBER2+…+NUMBER31)/DAYSmonth, where

SSChpo l is the average number of full-time workers per month;

NUM1, NUM2, NUM3- this is the number of full-time employees for each calendar day of the month;

DAYSmonths- the number of calendar days in the month of calculation.

The resulting indicator must be rounded according to mathematical rules to the hundredth place.

Calculation example. There are 31 calendar days in July 2017. From the 1st to the 14th, the company employed 38 people, from the 15th to the 22nd - 37 people, from the 23rd to the 31st - 41 people. Let's determine the number.

The average number of full-time employees is:

(14x38+8x37+9x41)/31 = 38.61 people.

Step 3. Determination of the monthly average number of part-time workers

To calculate this indicator, you need to determine the total number of hours that part-time employees worked during the month. If one of them had a period of vacation or illness in the month of calculation, then the number of hours for these days is set according to the previous working day.

After the number of hours is determined, the headcount is directly calculated. To calculate it, you need to divide the sum of hours worked by the product of the number of working days in a month and the standard working hours for a full day of work.

SSHhour= HOUR/NORDn*NORhour, where

SSHhour- average number of part-time workers per month,

HOUR- the number of hours worked by part-time employees in total,

NORDDN- number of working days in a month

NORhour- fixed standard working hours. If a company works on a 40-hour week, then its value is 8 hours; with a 32-hour week, it is 7.2 hours.

The result must also be rounded to the nearest hundredth.

Calculation example. In July, part-time workers worked a total of 242 hours. The company operates on a 40-hour work week, with 22 working days in July.

Number calculation: 242/(8*22)=1.38 people.

Step 4. Determining the average monthly number of all employees

This indicator is obtained by adding the previously obtained number of full-time and part-time employees.

The following formula is used for calculation:

SSChmes=SSChpol+SSChh, where

SSChmes- total average number per month;

SSCHpol- monthly number of full-time employees;

RSCHhour- monthly number of employees working part-time.

The final result must be rounded to a whole number according to the requirements of mathematics. This means that a total less than 0.5 is discarded, and a total greater than this value is rounded forward to 1.

Calculation example. Using the previously obtained values, we find the number for the month:

38,61+1,38=39,99

This value should be rounded to 40.

Step 5. Calculation of the annual average number of employees

To determine this indicator for the year, you need to take the calculated values of the average headcount for monthly periods. When calculating this indicator, it is necessary to add up all the monthly values of the average headcount and divide the resulting result by the number of months - by 12.

SSChg=(SSChya+SSChf+…+SSChd)/12, where

SSChg- indicator of the average number of employees for the year under review.

SSChya, SSChf, etc. – average headcount for January, February, March, etc.

The average headcount indicator should not include fractional numbers, therefore, according to the rules of mathematics, it must be rounded after calculation.

The legislation provides for the specifics of determining the average headcount for enterprises registered in the current year.

Attention: The peculiarity of this method assumes that for the calculation it is necessary to summarize the indicators of the average headcount only from the moment the company was opened. However, the denominator of the formula still needs to include the number of months – 12. This value is not adjusted taking into account the period of the organization’s activities.

The average headcount indicator is also used in interim reporting, which is presented for a quarter, half a year, and 9 months. To determine these values, the formula discussed above can be used.

Only the data is taken for the required number of months, and in the denominator it is necessary to set a figure corresponding to each calculation period. For example, for a quarterly headcount - 3, half-yearly - 6, 9 months - 9.

Penalty for failure to submit information about the average number of employees

The liability of an economic entity for late submission of reports containing information on the average headcount, as well as for failure to submit this form, is established by the Tax Code of the Russian Federation.

The regulatory amount of penalties that can be imposed on a business entity for violating the law and failure to submit a report is determined at two hundred rubles.

The law stipulates that these penalties may apply to the responsible employee who is entrusted with the functions of preparing and sending reports on the average number of employees to the Federal Tax Service. The fine for him can vary from 300 to 500 rubles.

Do not forget that there is also one point - if an entity is held accountable for violating deadlines or failing to submit a report on the average headcount, then the obligation to submit it still remains with it.

Important: For repeated violations, regulations establish a doubling of penalties.