What kind of staff can a sp. The staff of an individual entrepreneur: rules for hiring and firing

employees of individual entrepreneurs without employees does not surrender in accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation. This document is required to be submitted to the tax office only by those individual entrepreneurs who used hired labor and concluded an employment contract with employees. For the timely and correct submission of this document, the IP must comply with certain procedural rules and deadlines.

The headcount of employees is a reporting indicator for the tax office

The payroll is understood as a document containing information about the number of employees in the state of the enterprise for a certain period. Let's say, from the first day to the last day of the month inclusive. All employees with whom the enterprise has employment contracts are taken into account. On the basis of the headcount, the average headcount is calculated, information about which the enterprises submit to the inspections of the Federal Tax Service.

The tax authorities, in turn, on the basis of these indicators, calculate the amount of mandatory insurance contributions paid to the Pension Fund and other target structures, provide individual entrepreneurs with certain benefits, control the activities of a business entity regarding compliance with tax laws.

From 01/01/2014 Art. 80 of the Tax Code of the Russian Federation, individual entrepreneurs are exempted from filing the average number of employees of IP without employees, since in this case they carry out their activities independently, without the involvement of hired labor. This also applies to individual entrepreneurs who involve family members or partners in their activities without concluding employment contracts with them.

Calculation and information on the average number of employees per year and per month. Formula and calculation procedure

x = y * 12

х - average number of employees for 1 year;

y - the sum of the average number of workers for each month.

When calculating, the number 12 is always taken, even if the individual entrepreneur has not worked for a whole year.

x = y * D

х - average number of employees for 1 month;

y - the sum of the number of workers for each day of the corresponding month;

D is the number of days in the corresponding month.

When calculating, all calendar days of the corresponding month are taken into account, even if an individual entrepreneur has not worked all the days of the month.

Unlike legal entities, individual entrepreneurs who registered after February 20 of the reporting year are not required to provide information about employees by the 20th day of the next month. The IP must submit such a list by February 20 of the following year.A newly created (reorganized) organization - entity must submit such information by the 20th day of the next month (part 3 of article 80 of the Tax Code of the Russian Federation)

Information about the average headcount employees can be submitted to the tax office in the following ways:

• Submit documents to the tax office independently on paper.
• By issuing a power of attorney to a person who has knowledge and skills in accounting calculations and reports.
• Send completed documents by mail.
• Submit documents online using special programs for filing tax returns.

Employees and other persons who are not included in the average headcount list

An individual entrepreneur or other persons who, on his behalf, are engaged in accounting calculations, we must remember that the average number of workers does not include:

1. Women who are on leave due to pregnancy (childbirth), to care for a newborn or adopted child(by an adopted child, you need to understand a child who was adopted directly from the maternity hospital).
2. Employees studying at universities or vocational schools without pay.
3. Persons working for individual entrepreneur on the basis of a civil law contract (contract, assignment, commission, etc.).
4. Employees of other enterprises working in individual entrepreneurs on a part-time basis (external part-time workers).

How to calculate the average per capita family income

The basis for calculating the average income of family members is the total amount of all family income for a certain period, for example, for the last 12 calendar months. are taken into account cash all relatives who live together. At the same time, income includes absolutely all cash receipts, including bonuses, rent payments, etc.

The total amount of family income is divided by 12 months, and the result is divided by the number of family members. The value calculated in this way will be the average per capita income of the family.

Submission of the average number of employees to the tax authorities is a mandatory procedure for each individual entrepreneur using hired labor on the basis of an employment agreement. Those individual entrepreneurs who did not enter into labor agreements are exempted from passing these indicators. They are also not required to provide this information if they are involved in economic activity family members. Submission of a list reflecting the average number of employees is necessary for calculating individual entrepreneur taxes and insurance premiums for each employee.

The Federal Tax Service of Russia, as a state regulatory body, requires various reports from individual entrepreneurs in order to analyze general situation in areas of activity related to the functioning of IP. Such documentation also includes a report on the average headcount, the failure to submit which entails the imposition of penalties on the entrepreneur by the tax authorities. In the article, we will consider how the average headcount of individual entrepreneurs is determined, what is the calculation formula for individual entrepreneurs with and without employees.

The essence of the average headcount

The essence of the average headcount is that the average number of all employees for the previous calendar year is calculated. This indicator is necessary for the tax authorities in order to understand what kind of document flow should be organized with the entrepreneur - electronic or paper. Recall that if the average number of employees exceeds 25 people, then the organization is obliged to submit all reports and correspond with regulatory authorities only in in electronic format through specialized telecommunication channels.

In addition to the annual period, a report on the average headcount must be submitted when creating or reorganizing a company no later than the 20th day of the month following the month in which the corresponding changes occurred. But this only applies to LLC, when the record of new information is entered into the Unified State Register of Legal Entities. For individual entrepreneurs, such an obligation is not provided, that is, even when making an entry in the USRIP, they are not required to submit a report on the average headcount.

Video reference "Calculation of the average number of various personnel"

Video training on calculating the average number of employees working for various conditions: under an employment contract, part-time, seasonally, etc. The lesson is conducted by the teacher of the site "Accounting and tax accounting for dummies", Chief Accountant Gandeva N.V. To watch the lesson online, click on the video below ⇓

Features for individual entrepreneurs: average headcount with and without employees

Until 2014, all individual entrepreneurs were required to submit to the tax authorities information on the average number of employees hired to perform any official duties. Since 2014, this obligation has been abolished at the legislative level ( Article 80 of the Tax Code of the Russian Federation). Thus, only those individual entrepreneurs who attracted employees on the basis of employment contracts are required to submit information.

If, for example, an entrepreneur uses the labor of his family members, while not registering labor relations, then these people are not used to calculate the average headcount. In this case, in the absence of hired employees, reporting is not required.

So, if the activity is registered as an individual entrepreneurship, you need to remember the following points:

Submission of information on the average headcount for individual entrepreneurs

Information is submitted to the tax authorities at the place of registration of the IP by compiling and submitting a report on the average headcount, which is compiled in a special form. It is approved by order of the Federal Tax Service of Russia, and, in addition, there is a developed and officially approved procedure for filling out the document form. The report must be submitted before January 20 of the following year, which follows the reporting year, or before the 20th day of the month following the month in which the organization was created. If the number of employees exceeds 25 people, the report should be submitted to the tax authorities only through telecommunication channels, and not in any way on paper.

In the event that reporting can be done on paper, two copies of the document must be provided: one for tax service, the second - for the entrepreneur. On a copy owned by an individual entrepreneur, an employee of the tax authorities puts a mark on acceptance with the obligatory indication of the date of receipt of the document and the name of the accepting employee.

Responsibility for failure to provide information

The report on the average headcount must be submitted to the tax authorities for processing and verification, otherwise, to the organization and its officials penalties apply. They are as follows:

Formulas for calculating the average headcount

The calculation of the average headcount of an organization is not very complicated, however, it sometimes causes some difficulties. To do this, consider an example calculation in more detail.

The average number of employees for a calendar year is calculated based on the average number of employees for calendar months. In this case, it is necessary to summarize the 12 obtained indicators and divide by 12, that is:

Avg (year) = [ Avg (January) + Avg (February) + Avg (March) + Avg (April) + Avg (May) + Avg (June) + Avg (July) + Avg (August) + Avg (September) + Midmid (October) + Midmid (November) + Midmid (December) ] / 12

As for the average headcount for the month, it is calculated by summing up all employees who have fully worked out the entire month and dividing the result by the number calendar days. The calculation looks like this:

Avg (month) = the sum of all employees who have fully worked the month / number of calendar days

Even if some employees were in annual leave, on a business trip or sick, they still need to be taken into account, since they are on the staff of the organization. Those employees who are external part-time workers, who are on parental leave, on leave at their own expense, registered under civil law contracts, sent for off-duty training and receiving scholarships, as well as directly the individual entrepreneur himself, are not taken into account. .

When calculating the average number of employees in most cases, a fractional result is obtained, which must be rounded up to a whole number. This is done according to the rules of mathematics:

• a decimal sign from 5 and more is rounded up with the addition of a whole unit;
• a decimal point of 4 or less is rounded down without adding a whole unit.

If the organization has employees who work more than one rate, for example, 1.25 or 1.5, they should be counted as one person, that is, 1 is taken into account. As for part-time employees, they are counted in proportion to the time they have worked. In this case, the following calculation of the average number of employees working part-time is made:

Avg (part-time work per month) = number of man-hours worked / duration labor day/ number of working days of the month

The length of the working day can also be different for enterprises: a 40-hour week or an 8-hour working day is considered standard, but it can also be a 20-hour week and a 4-hour working day, etc.

In the event that for some reason an individual entrepreneur did not conduct production activities, for these months the average headcount is assumed to be 0.

Accounting automation

The calculation of the average headcount can be done independently according to the presented formula, but for greater accuracy it is better to use an automated accounting system. As a rule, accounting is carried out on the basis of software, which includes the function and personnel records. With its help, you can get a more accurate calculation, to which there will be no questions from the tax authorities. But if an individual entrepreneur attracts only a few employees to hired labor, it makes no sense to acquire expensive software- You can do this task on your own.

An example of calculating the average headcount

IP Kharitonov D.V. has hired employees: 70 people, one of whom was on vacation in May full month, the second is on parental leave all year, the third - in October he was on a business trip for the whole month, the fourth - in November he took a vacation at his own expense for a month.

The average number of employees for the whole year is calculated as follows:

Avg (January, February, March, April, June, July, August, September, December) = (70 - 1) * 9 = 621 - person on parental leave is not taken into account

AMS (May) = 70 - 1= 69 - people on annual leave are taken into account

Avg (October) = 70 - 1 = 69 - a person on a business trip is taken into account

Avg (November) = 70 - 1 - 1 = 68 - people on vacation at their own expense are not taken into account

Summing up the results, we calculate the average headcount for the year:

Avg (year) = (69 * 11 + 68) / 12 = 68.92

By rounding off, we get that the average headcount employees in IP Kharitonov D.V. per year is 69 people.

Blitz answers to 4 frequently asked questions about the average headcount

Question number 1. If an individual entrepreneur does not have employees, is it necessary to provide information on the average number of employees?

Information on the average headcount for an individual entrepreneur must be submitted only if he is registered as an employer, that is, he uses hired labor individuals. If an individual entrepreneur does not have employees, he is not required to submit a report on the average number to the tax authorities.

Although the legislation directly states that individual entrepreneurs who do not hire employees are not required to submit an average activity report, it may make sense to submit a zero report or find out in detail from the tax office. The fact is that some individual entrepreneurs note the following fact: the report was not handed over due to the absence of employees, and the tax authorities issued them a fine for failure to submit documents. All this entails litigation, therefore, it is necessary to make sure in advance of the tax that it is not necessary to submit a report or to submit it with zero columns.

Question number 2. If the average headcount has not changed over the past annual reporting period, is it necessary to resubmit the report?

Yes, a report is required for each year, even if the information in the two consecutive reports has not changed.

Question number 3. What will happen to us if we forgot to submit a report on the average headcount?

In this case, penalties in the amount of 200 rubles are provided. If you deliberately refused to provide this information, the tax authorities would impose a fine of 500 rubles on your organization.

To do this, it is necessary to take into account only those months in which the financial and economic activities of the individual entrepreneur were carried out. And then it will be necessary to divide not by 12 months (as with annual work), but by the number of months in which the IP actually functioned.

IP staff - a certain composition of employees performing work, respectively job description developed by IP. All employees are busy labor activity and represent a certain set of labor resources. The staff includes even those persons who are on the balance sheet of the enterprise: those on vacation, at the session, temporarily disabled. He recruits the staff of an individual entrepreneur on his own, based on the needs of his business.

The legislation provides for the right of an individual entrepreneur to work independently, that is, to be the only employee of the company. But it is also not forbidden to hire the necessary workers. An individual entrepreneur has the right to maintain a staff of no more than 100 people, and if this norm is exceeded, he may lose the right to use some taxation systems. Using a patent, the entrepreneur is completely forced to limit himself to the number of employees in five people.

It is economically more profitable to conclude contracts with persons when they perform any work or services, but this is not always technically possible. Some activities, for example, production, require the employment of persons under an employment contract, and not a civil law contract.

The staff of an individual entrepreneur, even if it consists of one employee, must be registered for work in accordance with applicable law. First of all, the entrepreneur concludes an employment contract with a new employee. Further, he is obliged to register an employee or several with the Pension Fund and the Social Insurance Fund in order to make further insurance payments for these employees. If an employment contract is concluded, and not a civil law one, the individual entrepreneur draws up documentation on the admission of an employee to the state. Insurance Fund and Pension Fund IP visits only when the first employee is hired.

Upon admission to the state new employee submits to the employer an application for employment. Further, an agreement is concluded with employees in triplicate. One copy is kept by the employer represented by the individual entrepreneur and the employee. The third IP agreement provides to the employment center for registration of a person. The conclusion of an agreement is obligatory in all cases: if an individual entrepreneur accepts an employee for a vacant position, for temporary work to replace a permanent employee, or for a trial period. The text of the agreement contains the following information:

Full name of the employee and his passport data;

TIN of the employee;

Full name of the IP representative who is authorized to conclude such agreements, for example, an employee of the personnel department;

The date and place where the contract was concluded.

The text of the contract prescribes working conditions: place of work, length of the working day, indication of the qualifications of the employee, the nature of the work performed, guarantees of compensation for the performance of those works when compensation is provided and other nuances of the employee's functioning. In order to save money, many individual entrepreneurs prefer the conclusion of a civil law contract to an employment one. But, it should be noted that the IP is at risk. If the employee, in the event of an unresolved dispute, files a lawsuit with the court, the court may recognize the relationship with the employee as labor. In such a situation, the entrepreneur will be obliged to pay all dues and taxes due by law for his employee.

When hiring an employee, the individual entrepreneur must correctly complete work book faces. If the employee will work part-time, the book is not needed. If an individual entrepreneur is the first place of work of a person, then the entrepreneur independently starts a shopping mall and draws up an insurance certificate. An employee is considered hired after the individual entrepreneur signs the order for employment. A T-2 form employee card is also issued, although this is not a prerequisite.

The staff of an individual entrepreneur may be subject to dismissal. The most common wording when dismissing employees is considered to be:

Agreement of the parties;

Termination of the contract at the request of the employer or employee (at their own request);

Transfer of an employee to another type of work;

Expiration of the employment contract.

When closing a business, an entrepreneur also faces the question of laying off his employees. Two weeks before the termination of economic activity, the IP is obliged to report each employee subject to reduction to the employment center. Further, a dismissal order is issued for each employee individually. When an individual entrepreneur is closed, the dismissal applies to employees who are on vacation, on sick leave. The dismissal of the staff of employees must be completed before the moment when information about the closure is received by the USRIP. The amount and timing of payment of compensation upon dismissal must be agreed in advance in the text of the employment contract. If this was not done, the dismissed employee may not receive compensation.

What restrictions on the number of employees are established for employers - individual entrepreneurs who apply special tax regimes?

An individual entrepreneur can hire any number of employees. Labor Code The Russian Federation does not restrict him in this right.

But if a sole proprietor moves from general regime taxation on the use of the simplified tax system, UTII or the Patent taxation system, then in order to maintain the right to be on these taxation regimes, an individual entrepreneur must comply with the established restrictions on the number of people working for him.

So, an individual entrepreneur has the right to apply the simplified tax system if the average number of his employees for the tax (reporting) period does not exceed 100 people.

Individual entrepreneurs are not transferred to the payment of UTII, the average number of employees of which for the previous calendar year exceeds 100 people.

When applying the Patent Taxation System (PSN), an individual entrepreneur has the right to attract employees, including under civil law contracts. At the same time, the average number of employees for the tax period should not exceed 15 people for all types of entrepreneurial activity carried out by IP.

In all the above cases, the average number of employees is determined according to the rules established by the Guidelines for filling out forms of federal statistical observation N P-1 "Information on the production and shipment of goods and services", N P-2 "Information on investments in non-financial assets", N P- 3 "Information about financial condition organizations", N P-4 "Information on the number and wages employees", N P-5 (m) "Basic information about the activities of the organization (approved by Order of Rosstat dated October 28, 2013 N 428).

In accordance with paragraph 77 of the above Instructions, the average number of employees of the organization includes:

a) the average number of employees;

b) the average number of external part-timers;

c) the average number of employees who performed work under civil law contracts.

But an individual entrepreneur has the right to apply not one special tax regime, but to combine their application. For example, the Tax Code of the Russian Federation does not contain a ban on combining the use of PSN by individual entrepreneurs with other taxation regimes, including the simplified tax system and the taxation system in the form of UTII in relation to certain types of business activities.

How, then, to comply with the restrictions on the number of employees?

Officials of the Ministry of Finance of the Russian Federation explain that an individual entrepreneur combining PSN and STS is entitled to have employees whose average number does not exceed 100 people for the tax period, provided that the average number of hired employees involved in business activities taxed in accordance with PSN , for the tax period does not exceed 15 people (letter of the Ministry of Finance of Russia dated 03/20/2015 N 03-11-11 / 15437).

A similar rule applies when an entrepreneur combines PSN and UTII. So, when combining UTII and PSN, an entrepreneur has the right to have up to 100 employees. But at the same time, the number of employees employed in activities transferred to PSN should not exceed 15 people (Letters of the Ministry of Finance of Russia dated 08.22.2014 N 03-11-11 / 42180, dated 09/01/2014 N 03-11-12 / 43538) .

An individual entrepreneur combining the above tax regimes must keep separate records of the average number of employees both for the purpose of applying the PSN and for the purpose of applying the simplified tax system and (or) UTII.