Number and average number: difference. What is the difference between the number and the average number?

This article will talk about distinctive faces between numbers and the average number.

Sometimes in some sources or by the will of our working position we may encounter concepts such as the number and average number. At first glance, they are very similar, because even the sound complements only one word. But it is in him that the significant difference is hidden, which distinguishes the terms from each other. And in this material we will analyze each of them separately in order to understand what their difference lies in.

Number and average number: What is the difference between terms?

Any enterprise exists on a layer of employees who work on it. And each of these terms - the number and average number - indicates personnel indicators at the company. These are not the only aspects, but one of the most significant indicators. After all, it is from them that the scale of production is already repelled - that is, this is a small or a large company.

Moreover, this, in turn, also affects tax taxation. And most entrepreneurs are trying to save on extraneous deductions, trying to switch to a simplified form. And in general, this affects the maintenance of the entire budget. Therefore, let's talk about visual things in the necessary terminology.

Important: we refer to this issue to Rosstat dated 11/20/2006 N 69. The average value is described in paragraph 88-89, the average coefficient is explained in paragraph 90.

What is the number of staff?

We have already touched on a little that this is one of the main indicators of the entire enterprise. But he not only sets, but is also determined by its size, structure, degree of mechanization of processes, the volume of production of services or goods. This indicator directly indicates the segment of the enterprise and the number of specialists employed in it for a specific period of time or reporting date. They will use this indicator for the installation of the proper percentage of taxes and other static purposes.

It consists of the following segments:

• the upper cell, which owns a very important proprietary information, in the role administrative personnel;
• all employees from workers to a managed position on the legislative basis. Also include service personnel and highly qualified specialists of scientific activity.
• But there may also be such a character:
  • permanent workers. That is, those employees who are listed on the basis of a labor contract on an ongoing basis. As a rule, this period starts from year to year and has an unlimited period if there are no labor incident;
  • temporary employees. They are hired for a short period of up to 2 months, and to replace the official - up to 4 months;
  • seasonal workers. This is a more common category in the field of agriculture or heating spectrum. Such employees are hired for various seasonal work for up to 6 months.

Important: all employees are included in this criterion that are registered at the enterprise for more than 1 day. Moreover, it doesn’t matter - on an unlimited or urgent contract.

But also as additional indicators take into account:

• workers who were aimed at state or public work;
• trudeniki combinations and part -time within the company. By the way, you can read about their differences in our material "What is the difference between part -time and combination?";

Important: but an employee directed from an external organization part -time is considered separately!

• those who work out part -time. And keep in mind - On a legal basis, they will be listed as full -fledged employees if this requires working conditions or the desire of the employer;
• remote employees, that is, working at home;
• those who pass probation;
• and all the abnormal employees, which are involved for one -time special work based on GPD;
• this indicator takes into account employees that they are on a business trip, as well as persons sent To study with a margin from production. But behind them Either salaries should be saved, or vacation should be issued at its own expense;
• truckers;
• or workers in any vacation period, sick leave.

Important: covers the number of different time periods from 1 day to a year. And to see the true display of the situation with the appearance of employees to the workplace by the days, they use such an indicator as the obvious number.

At state -owned enterprises, the number of personnel is strictly settled by the norms of the law. In private firms, these norms also adhere to, however, there is no such rigid installed control.

Who is not included in the average number:

• we repeat that these are external part -time workers;
• experts that are involved in basis of civil law;

Important: the workers that concluded this agreement with the organization are listed only in the main place.

• persons who were directed from state spectra;
• lawyers and military personnel;
• when transferring abroad;
• persons who are trained, but at the same time receive a scholarship from this institution;
• owners of the organization, when non -receipt of fees for their labors;
• as well as those Who has already submitted a dismissal application, or who has ended the term of the contract. Moreover, the exception occurs from the first day of failure to do to work.

And what is the average number?

But the tax service requires a more accurate criterion, namely the SSR or the average number.

Important: regarding employees who work for a reduced schedule or at an incomplete bet. When calculating the SSH, a whole unit of a regular worker is not taken, but taken into account in proportion to the time!

• The first and significant difference - This is the included list of employees. For the average number, only those workers who have official registration at this enterprise are taken into account. That is, unofficially arranged work are immediately eliminated.
• But must be taken into account workers who They are on the paid vacation, business trip or treatment. But again, in no need to have a documentary confirmation.

But there are exceptions to staff:

• the dispensed of a woman for pregnancy or care for a child falls out of the count;
• and also newly made parents during adoption;
• students or qualified persons who study at the expense of the enterprise. At the same time, they receive a scholarship or do not have a fixed preservation of the salary;
• the list is complemented by the employees that are excommunicated For the entrance exams.

Important: but employees are taken into account in the average number on the basis of special contracts with state organizations. Namely - military personnel and people who are in places of imprisonment! Moreover, they are equated with a full -fledged unit for each day that is a day.

It is also worth considering important points:

• if the company has 5 business days, then to determine the indicator of man-hours 40 total hours a week should be divided into 8. But with six days it is 6.67;
• similarly, there is a calculation of the total number of 36 hours. That is, in 5 days we divide by 7.2, and at 6 - by 6;
• 24 total hours are divided into 4.8 in a five -day and by 4 with six days.

What is the difference between the number and the average number: the difference in calculations

• As we already understood, The concept of number is a more generalized term, it is used to determine the number of employees on a specific estimated date. At the same time, this term includes new employees, but there are no retired. Calculation is carried out behind an elementary mathematical formula that we provide below.
• The value of the average scheme has more specific frames, more restrictions and high accuracy of the counting. It is calculated by summing up all man-hours for each day, divided by the number of days of the reporting period. If a quarter or half -year/ year is taken, then the calculation occurs when divided into months. But this directly depends on the stability of the number of employees.

Important: in calculations, rounding is carried out up to one! The exception is an accurate counting of persons with an incomplete working period.

An example for half a year, year or quarter

• For example, in three months, the enterprise included 60, 63, and 69 employees. Then we should add these indicators and divide into 3 months. As a result, we will receive an average and average number of 64 people.
• If every month at the enterprise, 2 more emergency employees were involved in a temporary part -time job, then when calculating the average indicator, we would remove them:
  • ((60-2)+(63-2)+(69-2))/3 \u003d 62 people.
• If the number has changed within a month, then this would be reflected in the average indicator. For example, until October 20 there were 15 employees, after - another 5 employees were taken to the state. Then:
• ((15*20)+(20*11))/31 \u003d 16.77 - we are rounding and get 17 people!

An example of an incomplete working day

We have 3 employees at an incomplete rate. Moreover, this decision was by order of the leader. The duration of the working day is 3 hours. At the same time, they had an ordinary five -day. But Petrov worked 12 days this month, in Sidorov - all 22, Nikitin - only 5.

• First of all, we calculate the number of each employee for 1 day:
  • 3/8=0,375.
• The number will be considered according to a simple formula with summing and multiplication:
  • ((1*12)+(1*22)+(1*5))/22=1,77;
• But the average number already requires more accuracy:
  • ((0,375*12)+(0,375*22)+(0,375*5))/22=0,66.

Important: if, in the condition of the task, the employee gave written consent on a shortened day, then the calculation formulas would be the same!

Consider another example, but with dismissal

Sidorov filed a dismissal in the organization from November 12. And the very next day he did not go to work. We do not affect financial penalties, we need to find out the number of employees.

• The overall indicator for November 30 will be zero. After all, he will no longer enter the regular number from the day that he remained at home. Although before that was a full -fledged unit for the first number.
• But for the average indicator, it is worth taking into account the N-e number of days, starting from the total days of the month:
  • (1*n)/m.
• Thus, a more accurate criterion will not be equal to one or zero:
  • (1*12)/30=0,4.

So, the main differences of the number from the CSC are:

• not all employees who are included in the list of total personnel of the organization are included in the SSh;
• employees are introduced to the list of as entire units, and in the SSh in proportion to the worked out working time. The exception is disabled people who, by law, have established a reduction in the working day;
• workers involved in external part -time are taken into account in the list of as one unit and only by the days of appearance to work. But when you transfer employees from public places to temporary work, they are taken into account in the average indicator.

Video: How to calculate the average number?