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The calculation of the average number

Today Mirsovetov will tell you how to calculate the average number. Calculation of average number is made on forms No. 1-T “Data on number and a salary of workers” and No. P-4 “Data on number, a salary and movement of workers”. Form № 1-T is given once a year, and form № P-4 is provided to the statistics service on a monthly basis.
Today Mirsovetov will tell you how to calculate the average number. Calculation of average number is made on forms No. 1-T “Data on number and a salary of workers” and No. P-4 “Data on number, a salary and movement of workers”. Form № 1-T is given once a year, and form № P-4 is provided to the statistics service on a monthly basis.

Calculation of average number is made according to Instructions on filling of the forms of Federal statistical supervision approved by the order of Rosstat of 24.10.2011 No. 435.

Technology for calculating the average number
In order to calculate the average number of employees per month, it is necessary to sum up the list number of employees for each calendar day of the month (from the 1st to the 30th or 31st day), including holidays and weekends, and then divide the resulting value by the number of calendar days in a given month. In other words, the calculation of the average headcount is the arithmetic mean of the headcount of employees for a particular month.

The number of employees on a non-working day is considered equal to the number of employees for the previous working day, regardless of the number of holidays and weekends. The list number is taken into account on the basis of personnel orders, as well as employment contracts. The list number of employees shall be determined on the basis of the timesheet which is conducted at the enterprise daily. This dependence is due to the fact that it is in the timesheet that employee attendance is noted and non-working days are established.

The structure of the payroll
The list number includes all employees performing labor duties on a reimbursable basis, the owners of the enterprise receiving a salary. If a staff member is formally employed, he or she is recorded in the payroll regardless of whether he or she was employed during the period or absent for any reason.

However, some categories of workers are not included in the payroll. Such employees include the following persons:

Women on maternity leave.
Persons on leave in connection with the adoption of a newborn child directly from the maternity hospital.
Persons who are in holiday on care of the child.
Persons on additional leave without pay.
Accounting for part-time employees
The number of part-time employees on the payroll is accounted for in proportion to the hours worked in the following order.

Calculation of the total number of man-days worked by this employee.
To calculate the total number of man-days worked by this employee, it is necessary to divide the total number of man-hours worked in a given month by the length of the working day, based on the length of the working week.

For example, if the house rules set a 40-hour five-day week, the denominator would be eight.

Determination of the average number of part-time employees according to full-time employment.
For this purpose, it is necessary to obtain a quotient from the division of worked man-days by the number of working days in the reporting month. Moreover, the days of illness, leave falling on working days are conditionally included in the calculation of the previous working day.

If certain categories of workers (persons with disabilities, minors, etc.) are provided with reduced working hours under the law, such employees in the average number are considered as whole units.

Example calculation of average number
For example, the company employs 6 people, one of them works 4 hours a day (5 days a week). In the reporting month 30 days. Norm of working days – 21 days.

Calculate the average number of employees who have worked part-time:

Determine the total number of man-days worked in the reporting month: 21 x 4 / 8 = 10.5.
Determine the average number of underemployed workers: 10.5 / 21 = 0.5.
The average number of underemployed workers will be 0.5.

To calculate the average number of employees who have worked full time, we will make tables.

Calculation of the average number of employees
The tables show that four employees worked a full month, and one got a job from the 7th.

Based on the above data, the average number will be (6 x 4 + 24 x 5) / 30 = 4.8.

We hope that Mirsovetov helped you to understand the calculation of the average number.

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