How to calculate the average number of workers

How to calculate the average number of workers

What is the average number and why it is necessary? It is an indicator of work of the enterprise. It is required for the tax inspection (all employers, irrespective of the number and the sizes, report to tax specialists till January 20 of each financial year), and also for statistics.

It is required to you

Sheets of the accounting of working hours.

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Distinguish payroll number of workers, average and average. Payroll number joins all employees of the enterprise who signed labor contracts and working at a constant, temporary (including seasonal) a basis. As a rule, payroll number is considered according to documents of primary financial statements (the sheet of the accounting of working hours). All workers even if for any reason (holiday, additional holiday, an illness, business trip, study and so forth) they were absent are considered. The number of workers in day off or the holiday corresponds to the number of the previous day.
Average number directly depends on the list. The workers who are in a maternity leave, in a child care leave are completely excluded from it. The workers working part-time are considered in proportion to hours worked. And it is necessary to know that this point extends only on those workers who work in such mode according to personal statements. If the statement is not present, it is considered full time. Workers to whom the shortened working hours according to the law (the feeding mothers if age of the worker less than 18 years working in harmful working conditions and so forth) are put do not treat this category.
In the average number (it is important at calculation of economic indicators of work of the enterprise, such as labor productivity, an average salary of workers) the external part-time workers and persons who signed civil contracts with the enterprise are in addition considered. They are also considered in proportion to hours worked.


Average number pays off for a certain period: in a month, in a quarter, for half a year, in a year. Even if in the period the whole days are fulfilled, it is necessary to divide into the entire period. So if the enterprise started working not from the first day of the reporting period, calculation goes on the entire period: the first day of work of JSC Erudit - on August 19, number the 16th persons, average for August will be (16chel x 13dn) / 31dn = 6,7chel, i.e. 7 people.
Let's calculate the average number of workers on simple examples.
Example 1: We consider the average number of JSC Erudit for September. An operating mode the 5th day week, full time – 8 hours. In September: The 12th 5 people (from them 2 persons – one works for part-time 4 hours, other 6 hours) are accepted; The 15th - 1 person is dismissed; The 27th – the worker went on a maternity leave. Average number, according to table 1, will make:
560 persons-dney/31k.dn=18.06chel, i.e. 18 people.
The explanation to calculation of workers of a part-time employment: one person works 4 hours, i.e. 4chas/8chas=0,5; the second – 6 hours, i.e. 6chas/8chas=0,75. Total from the 12th at an incomplete bottom – 1,25 persons.


Example 2: As a result of the above-stated calculations, we have such figures of average number of JSC Erudit:
August – the 7th persons;
September – the 18th persons;
October – the 19th persons;
November – the 17th persons;
December – the 20th persons.
Average number for the 3rd quarter will make: (7+18)/3=8,33 i.e. 8 people,
where 7 – average for August; 18 - average for September; 3 number of months in a quarter.
Average number for the 4th quarter will make: (19+17+20)/3=18,7 i.e. 19 people;
Average number in a year will make:
(8+19)/4=6,75 that is equivalent: (7+18+19+17+20)/12=6,75 or 7 people.
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