Today MirSovetov tell you about how to properly calculate the average number.The calculation of the average number produced by form number 1-T "Data on the number and salaries of employees" and the number of P-4 "Information on the number, wages and movement of workers."Form № 1-T shall once a year, and the form number P-4 is available in service statistics each month.

calculation of the average number produced in accordance with the instructions for filling in the forms of federal statistical observation approved by Order of the Federal State Statistics Service of 24.10.2011 № 435.

## technology for calculating the average number of

To calculate the average number of employees in the past month,necessary to sum payroll number of employees for each calendar day of the month (from the 1st to the 30th or 31st day), including weekends and holidays, and then divide the result by the number of calendar days in a given month.In other words, the calculation of the average number is the average list number

number of employees in a non-working day is equal to the number of employees for the previous working day, regardless of the number of public holidays and weekends.List number is recorded on the basis of personnel orders, as well as employment contracts.Payroll number of employees should be determined on the basis of timesheets kept by the company on a daily basis.This dependence is due to the fact that it is in timesheets marked turnout of employees to work and established holidays.

## structure of the payroll

Headcount includes all employees performing work duties on a reimbursable basis, the owners of the company receiving a salary.If an employee is formalized to work, it is accounted for in the payroll, regardless of whether he worked in a given period, or absent for any reason.

However, some categories of employees are not counted as part of the payroll.These personnel include the following persons:

- women who are on maternity leave.
- Persons on leave in connection with the adoption of a newborn child directly from the maternity hospital.
- Persons who are on leave for child care.
- People in additional leave without pay.

## Accounting staff spent part time

payroll number of employees, part-time exhaust is taken into account in proportion to the hours worked in the following order.

- calculation of the total number of man-days worked by the employee data.
To calculate the total number of man-days worked by the employee data, you must divide the total number of man-hours worked in a given month for the duration of the working day, based on the length of the workweek.

For example, if the internal regulations of a 40-hour five-day week, the denominator is equal to eight.

- Determination of the average number of employees, part-time spent, according to full-time employment.

For this purpose it is necessary to obtain the quotient of of man-days by the number of days in the reporting month.And sick days, holidays falling on weekdays, conditionally included in the calculation on the previous working day.

If certain categories of employees (disabled, minors, and so on. D.) Provides a reduction in working hours by law, then such employees are considered as the average number of whole units.

## Example of calculating the average number of

For example, the company employs six people, including one employee works for 4 hours a day (5 days a week).In the reporting month, 30 days.The rate of working days - 21 days.

calculate the average number of employees, part-time fulfilled:

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

average number of underemployed workers would be equal to 0.5.

To calculate the average number of employees, total time spent, draw up the table.

** calculation of the average number of employees **

The tables show that the four employees worked a full month, and one got a job with the number 7.

On the basis of these data, the average number is equal to (6 x 4 x 5 + 24) / 30 = 4.8.

hope that MirSovetov helped you to deal with the calculation of the average number.