Statistics accounting number of full-time employees instruction LC. By filling out the form of state statistical observation. Employees are not included in the payroll

27.03.2020

Decree of the Derzhkomstat of Ukraine No. 286 dated September 28, 2005

On approval of the Instruction on the statistics of the number of employees (extract)

Entered into force on 01.01.2006
Registered with the Ministry of Justice of Ukraine on November 30, 2005 under No. 1442/11722

In accordance with Article 14 of the Law of Ukraine "On State Statistics", in order to further improve the statistical methodology, I order:

1. Approve the attached Instruction on the statistics of the number of employees (hereinafter referred to as the Instruction) and put it into effect from January 1, 2006.

2. The action of the Instruction shall be extended to all legal entities and their separate subdivisions, regardless of the form of ownership and organizational and legal forms of management.

7. Recognize invalid from January 1, 2006 the Order of the Ministry of Statistics dated 07.07.95 No. 171 “On approval of the Instruction on the statistics of the number of employees employed in the national economy of Ukraine”, registered with the Ministry of Justice of Ukraine on 07.08.95 under No. 287 / 823.

Chairman O. OSAULENKO

Instructions on the statistics of the number of employees

In fact. Effective January 1, 2006 new instruction according to the statistics of the number of employees. The average number of employees now consists of three indicators: the average number of full-time employees, external part-time workers and those working under civil contracts. When calculating the average number of staff members, only those on maternity leave or on maternity leave are not taken into account. additional holidays care for children until they reach the appropriate age.

This Instruction has been developed in accordance with the Law of Ukraine "On State Statistics", taking into account international recommendations in the system of employment and wage statistics.

1. General provisions

1.1. The instruction contains the main methodological provisions for determining the indicators of the number of employees in the forms of state statistical observations in order to obtain objective statistical information on the employment of employees and the amount of their wages.

The Instruction applies to all legal entities, their branches, representative offices and other separate divisions (hereinafter referred to as enterprises), as well as to individuals- Entrepreneurs using hired labor.

Military units, establishments, establishments and organizations of the Armed Forces of Ukraine, other military formations, internal affairs bodies, penitentiary system, tax police, state fire brigade use this Instruction to organize the accounting of civilian employees who receive wages.

1.2. A legal entity submits forms of state statistical observations at the location, including data on separate and structural subdivisions (production facilities, workshops, branches, sections, etc.) located on the same territory (city, district).

Separate subdivisions located in a different administrative territory (city, district) than their parent enterprise submit forms of state statistical observations on labor directly to the state statistics body at the location: district (city) or main departments of statistics for the Autonomous Republic of Crimea, regions, cities Kyiv, Department of Statistics for the city of Sevastopol on their instructions.

If an enterprise carries out several types of activities and has a significant specific gravity for these types of activities in the total number of employees of the enterprise, the state statistics body may require the compilation of forms of state statistical observations for certain types of activities.

If separate divisions do not keep primary records of working hours and accruals wages employees, reports on them are compiled by a legal entity (head enterprise) and submitted to the state statistics body at the location of the non-independent unit.

1.3. In case of change organizational structure of a legal entity, information on labor issues is formed as follows:

1.3.1 a legal entity whose separate subdivisions have become an independent legal entity does not include the indicators of these subdivisions in the forms of state statistical observations on labor for the period from the beginning of the reporting year;

1.3.2 a legal entity formed as a result of the separation of a structural unit or division of another legal entity shall compile forms of state statistical observations on labor, inclusive, with indicators for the period from the beginning of the year, i.e. for the entire period before their formation;

1.3.3 in the event of a merger of legal entities, the newly formed legal entity compiles the forms of state statistical observations on labor with the indicators of these legal entities from the beginning of the year inclusive, i.e. for the entire period before their merger;

1.3.4 in the event of liquidation, a legal entity draws up forms of state statistical observations on labor for the period of its activity in the reporting year until the moment of making an entry on state registration termination of a legal entity in the Unified State Register of Legal Entities and Individuals - Entrepreneurs;

1.3.5 in the event of a change in the type of activity of the enterprise, data on the new type of activity are taken into account from the month in which such a change occurred. Data for the previous period since the beginning of the year are reflected in the previous type of activity.

1.4. In the event of a change in the structure of the enterprise or the methodology for determining labor indicators in the reporting period, data for the corresponding period of the previous year are reflected according to the structure or methodology adopted in the reporting period.

1.5. Enterprises submit forms of state statistical observations to state statistical bodies within the time limits specified on the forms. Statistical data must be reliable and submitted in full.

1.6. Forms of state statistical observations at enterprises are filled out on the basis of standard forms of primary accounting documentation.

The primary accounting documentation for determining the number of employees includes:

order (instruction) on hiring, transfer to another job, termination employment contract;

personal card;

order (instruction) on granting leave;

timesheet and payroll;

payrolls, payrolls, payrolls;

personal accounts, employment agreements (contracts), civil law agreements and other primary and accounting documents approved in the prescribed manner, which characterize the quantitative and qualitative composition of employees, their income in cash, in kind, as well as the amount of benefits and compensations.

1.7. Notes in the time sheet on the reasons for absence from work, working hours, overtime work and other deviations from normal working conditions are made only on the basis of properly executed documents (disability certificates, downtime sheets, certificates of performance of state or public duties and etc.).

1.8. The forms of state statistical observations contain various indicators of the number of employees, which differ in the method of calculation and the purpose of their use.

In particular, it provides for the calculation of the accounting number of full-time employees in the whole enterprise, as well as certain categories of employees. For example, those employed in conditions that do not meet sanitary and hygienic standards, working pensioners, the disabled, etc.

The indicator of the average number of full-time employees is used to determine the number of employed employees by areas economic activity and monitoring changes in labor mobility. The essence of its definition lies in the fact that an employed worker is counted only once (at the place of the main job), regardless of the term of the employment contract and the length of working hours.

In addition, to assess employment at the micro level (enterprise), the indicator of the total number of employees is used, which, in addition to full-time employees, includes the number of external part-time workers and those working under civil law contracts.

The indicator of the average number of all employees in full-time equivalent characterizes the conditional number of employees (jobs) who have worked full time, which is necessary to perform the amount of work (services) established (defined) by the enterprise. The methodology for its determination is based on the recalculation of the paid working time of all personnel (full-time employees, part-time employees working under contracts), who were involved in work in the reporting period and received the appropriate wages, into a conditional number of employees who would be enough for the enterprise to perform the actual amount of work subject to the work of all employees for a full working day, based on its established duration.

The indicator of the average number of all employees in full-time equivalent is used to determine the average level of wages and other average values for the whole enterprise, as well as to analyze the efficiency of the use of labor.

1.9. Indicators of the number of employees in the forms of state statistical observations are displayed in whole units.

1.10. Forms of state statistical observations are drawn up exactly for the established calendar reporting period: month, quarter, period from the beginning of the year or year. The monthly report is prepared for the period from the first to the last (inclusive) day of the reporting month, the quarterly report - for the period from January 1 to the last (inclusive) day of the third month of the reporting quarter, the annual report - for the period from January 1 to December 31.

1.11. In case of detection of distortions in the forms of state statistical observations on labor, data corrections are made by enterprises in reports for the period (month, period from the beginning of the year, year) in which errors were made, as well as in all subsequent reports.

Correction of data is carried out in accordance with the Instruction on the procedure for correcting reporting data in cases of detection of additions and other distortions in state statistical reporting, approved by order of the Ministry of Statistics dated May 10, 1994 No. 94 and registered with the Ministry of Justice of Ukraine on May 24, 1994 under No. 109 / 318.

2. Accounting number of full-time employees

2.1. The accounting number of full-time employees includes all employees who have concluded a written employment agreement (contract) and performed permanent, temporary or seasonal work for one day or more, as well as the owners of the enterprise, if, in addition to income, they received wages at this enterprise.

2.2. The accounting number of full-time employees is established on a specific date of the reporting period, for example, on the first or last day of the month, including employees hired and excluding those who left on that day.

If the enterprise did not work for any reason on the date indicated in the state statistical observation form (day off or holiday, for natural, technical and economic reasons), the accounting number of employees is reflected as of the last day of work preceding this date.

2.3. The accounting number of full-time employees for each calendar day includes persons who actually worked, as well as those who are absent from work for any reason, i.e. all employees who are in labor relations, regardless of the type of employment contract.

2.4. The accounting number includes full-time employees who:

2.4.1 actually came to work, including those who did not work due to downtime;

2.4.2 hired on probation;

2.4.3 accepted or transferred at the initiative of the administration to work on a part-time or part-time basis working week.

In the accounting quantity, these employees are accounted for each calendar day as whole units, including non-working days weeks specified at the time of enrollment.

Employees hired and transferred to part-time (week) work do not include those categories of employees who, in accordance with the law, have reduced working hours, in particular: employees under 18 years of age; employed with harmful conditions labor; women who are provided with additional breaks in work for feeding a child, other categories of workers;

2.4.4 are on business trips, including foreign ones;

2.4.5 have concluded an employment contract with an enterprise on the performance of work at home by personal labor (homeworkers). In the accounting number of full-time workers, homeworkers are included for each calendar day as whole units;

2.4.6 taken to replace workers who are temporarily absent (due to illness, maternity leave, parental leave until the child reaches the age established by applicable law or a collective agreement, and for other reasons);

2.4.7 work according to agreements (instructions, orders) outside the enterprise;

2.4.9 accepted on permanent job in the direction of the state employment service in accordance with an agreement with the employer on the provision of subsidies for the creation of additional jobs for the employment of the unemployed;

2.4.11 foreign citizens, if they are registered in accordance with national legislation and receive wages;

2.4.12 full-time students of educational institutions, graduate students, as well as students of vocational educational institutions with whom labor contracts have been concluded.

2.5. The accounting number of employees also includes employees who were temporarily absent for the following reasons:

2.5.1 did not show up for work due to illness (during the entire period of illness until returning to work in accordance with sick leave certificates or until retirement due to disability);

2.5.2 in connection with the performance of state or public duties;

2.5.3 temporarily transferred to work at another enterprise on the basis of agreements between business entities;

2.5.4 sent out of work to educational institutions for advanced training or mastery new profession(specialty), retraining and internships at other enterprises or abroad;

2.5.5 study in educational institutions, postgraduate studies and are on vacation in connection with studies, admission to educational institutions or who did not show up for work on the additional free days provided to them, regardless of their payment;

2.5.6 are on annual basic and additional sabbaticals provided in accordance with the law, the collective agreement and the labor agreement (contract);

2.5.7 are on leave without pay by agreement of the parties and in other cases provided for by law, as well as on leave at the initiative of the administration;

2.5.8 are on maternity leave;

2.5.9 are on parental leave until they reach the age stipulated by the current legislation or the collective agreement of the enterprise, including those who have adopted a newborn child directly from the maternity hospital;

2.5.10 have a day off according to the work schedule of the enterprise;

2.5.11 received a day of rest for work on weekends and public holidays and non-working days;

2.5.12 participate in strikes;

2.5.13 have made absenteeism;

2.5.14 are eliminated from exercising their powers;

2.5.15 are under investigation pending a court decision.

2.6. The following categories are not included in the accounting number of full-time employees:

2.6.1 employed part-time from other enterprises.

An employee who receives two, one and a half rates at one enterprise, i.e., registered part-time at the same enterprise where the main place of work is ( internal combination), or less than one rate, in the accounting number of full-time employees is counted as one individual;

2.6.2 involved in the performance of work under civil law contracts (contracts).

An employee who is on the accounting staff of an enterprise and has entered into a civil law contract with the same employer is counted in the accounting and average number of employees once at the place of the main job and is not counted in the number of employees under civil law contracts;

2.6.3 transferred from other enterprises in accordance with agreements between business entities;

2.6.4 students, students of vocational educational institutions who are industrial training and industrial practice at the enterprise in accordance with agreements on the provision of jobs for the specified purposes;

2.6.5 persons sent by enterprises to study in educational institutions with a break from work, receiving only a scholarship at the expense of these enterprises;

2.6.6 persons studying at the expense of the funds provided in the summary construction estimates to work in enterprises that will be put into operation;

2.6.7 employees who have filed resignations and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the register of employees from the first day of absence from work.

3. Determination of the average number of employees

3.1. The average number of employees of the enterprise for the period (month, quarter, from the beginning of the year, year) is determined as the sum of the following indicators:

average number of full-time employees;

average number of external part-timers;

the average number of employees under civil law contracts.

3.2. The average registered number of full-time employees is calculated on the basis of daily data on the registered number of full-time employees, which must be specified in accordance with orders for hiring, transferring an employee to another job and terminating an employment contract.

The accounting number of full-time employees for each day must correspond to the data of the personnel record of the use of working time of employees, on the basis of which the number of employees who came or did not show up for work is determined.

3.2.1. The average number of full-time employees per month is calculated by summing up the number of full-time employees of the accounting staff for each calendar day of the reporting month, i.e. from the 1st to the 30th or 31st day (for February - to the 28th or 29th), including weekends, holidays and non-working days, and dividing the amount received by the number of calendar days of the reporting month.

The number of full-time employees of the accounting staff for a weekend, holiday and non-working day is taken at the level of the accounting number of employees for the previous working day. With two or more weekends or holidays and non-working days in a row, the number of full-time employees of the accounting staff for each of these days is taken at the level of the number of employees of the accounting staff for the previous working day.

3.2.2. When calculating the average number of full-time employees of the accounting staff, all categories of employees of the accounting staff specified in paragraphs 2.4, 2.5 are taken into account of this Instruction, except for employees who are on leave due to pregnancy and childbirth or to care for a child until they reach the age stipulated by the current legislation or the collective agreement of the enterprise, including those who have adopted a newborn child directly from the maternity hospital (subparagraphs 2.5.8 - 2.5.9 of the Instruction) . Accounting for these categories of workers is kept separately.

3.2.3. The average number of full-time employees of the accounting staff as a whole for the enterprise, working under the conditions of a five-day working week, is determined in the following order:

In the above example, the number of registered employees to be included in the calculation of the average number of full-time employees for all days of the month is 7930 people, the calendar number of days is 31, the average number of registered employees for the month in this case is 256 people (7930: 31) .

3.2.4. The average accounting number of full-time employees at enterprises that worked for an incomplete month (for example, at established or liquidated enterprises that have a seasonal nature of production) is determined by dividing the sum of the accounting number of full-time employees for all days of the enterprise's work in the reporting month, including weekends and holidays and non-working days, by period of work, by the number of calendar days in the reporting month.

The established enterprise began to work on November 24. The accounting number of full-time employees of the enterprise was: November 24 - 83 people, 25 - 83 people, 26 - 83 people, 27 (Saturday) - 83 people, 28 (Sunday) - 83 people, 29 - 85 people, 30 - 86 people. The sum of the registered number of employees for November is 586 people, the calendar number of days in November is 30, the average number of full-time employees in November is 20 people (586: 30).

It should be borne in mind that established enterprises do not include enterprises created on the basis of liquidated (reorganized) legal entities, separate or non-independent subdivisions.

Enterprises that temporarily stopped working for economic reasons determine the average number of full-time employees on average for the period on a general basis.

3.2.5. The average number of full-time employees for the period from the beginning of the year (including for the quarter, six months, 9 months, year) is calculated by summing the average number of full-time employees for all months of the enterprise's operation that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the resulting amounts for the number of months in a given period, i.e., respectively, for 2, 3, 4, ... 12.

The enterprise had an average number of full-time employees: in January - 620 people, in February - 640 people, in March - 690 people. The average number of full-time employees for the first quarter is 650 people ((620 + 640 + 690) : 3).

3.2.6. An enterprise that has been operating for an incomplete year (seasonal nature of production or creation after January, with the exception of those enterprises that were forced to suspend production at the initiative of the administration), also determines the average number of full-time employees per year by summing up the indicated number of employees for all months of the enterprise’s operation and dividing the amount received at 12.

Numbers of the month	Number of full-time employees of the accounting staff (paragraphs 2.4, 2.5 of the Instruction)	Including are subject to exclusion from the average number of full-time employees (subparagraphs 2.5.8 - 2.5.9 of the Instruction)	To be included in the calculation of the average number of full-time employees
BUT	1	2	3 = 1 - 2
1	253	3	250
2	253	3	250
3 (Saturday)	253	3	250
4 (Sunday)	253	3	250
5	257	3	254
6	257	3	254
7	260	3	257
8 (holiday)	260	3	257
…	…	…	…
28	260	3	257
29	258	2	256
30	258	2	256
31 (Saturday)	258	2	256
Total	8020	90	7930

1) An enterprise with a seasonal nature of production (sugar factories, other industries involved in the processing of agricultural products) began to work in August and ended in December of the same year. The average number of full-time employees was: in August - 641 people, in September - 1254 people, in October - 1316 people, in November - 820 people, in December - 457 people. The average number of full-time employees for the year is 374 people ((641 + 1254 + 1316 + 820 + 457) : 12).

2) The company started working in March. The average number of full-time employees was: in March - 450 people, in April - 660 people, in May - 690 people. The average number of full-time employees since the beginning of the year (5 months) is 360 people ((450 + 660 + 690) : 5).

3.3. The average number of external part-time workers and those working under civil law contracts per month is calculated similarly to the methodology for determining the average number of full-time employees set out in clause 3.2 of this Instruction.

At the same time, employees of these categories are counted as whole units, regardless of the length of working hours during the entire term of the contract.

The number of employees for a weekend or holiday and non-working day is taken into account at the level of the previous working day.

The number of employees under civil law contracts does not include individual entrepreneurs who performed work in accordance with civil law contracts.

The average number of external part-time workers and those working under civil law contracts for the period from the beginning of the year and the year is determined by summing up the average number of these employees for all months from the beginning of the year and dividing the amount received by the number of months, i.e. by 2, 3, 4, 5 ... 12.

4. Determination of the average number of employees in full-time equivalent

4.1. All personnel involved in work in the reporting period are recalculated as full-time equivalents. It includes both full-time employees of the enterprise, and those not included in the accounting staff and involved in work according to contracts and having accruals from the wage fund.

4.2. The number of full-time employees in full-time equivalent is determined in the following order.

For each category of full-time employees for whom a working week of various lengths is established, the total number of man-hours of working time (worked and unworked) for which wages were calculated is determined. The total number of man-hours for which wages were accrued for each category of employees is divided by the timesheet fund of working time, determined taking into account the length of the working week established at the enterprise in accordance with legislation or a collective agreement.

Employees for whom reduced working hours are established include: persons under the age of 18, employed in jobs with harmful working conditions, medical, teaching staff etc. (Article 51 of the Labor Code of Ukraine).

If the enterprise has temporarily reduced working hours for all employees or part of them for economic reasons, the calculation of the timesheet fund of working hours is based on the duration established in accordance with the law.

The calculation of the personnel fund of working time of employees for whom a summary accounting of working time has been introduced is carried out in accordance with the work schedule provided for them.

4.2.1. The number of paid man-hours includes the man-hours for which employees were accrued from the wage fund:

hours worked;

vacation time (basic, additional, including in connection with training, creative vacations) in the part falling on the working days of the reporting month;

the time of absence of employees in connection with studies, the performance of state or public duties, downtime and other absences, which are paid in accordance with applicable law.

When calculating the average number of full-time employees in full-time equivalent, time worked overtime is not taken into account. That is, a full-time employee who worked overtime in the reporting month (period) in full-time equivalent is accounted for as one individual.

At the same time, when filling out the forms of state statistical observations, the time worked overtime is taken into account in the total amount of paid and worked time.

4.2.2. Paid time does not include unpaid absences and lost working hours:

leave without pay;

unworked time in connection with the work of employees in the mode of part-time work (weeks);

period of temporary disability;

absenteeism and other loss of working time.

4.3. The number of homeworkers in full-time equivalent is determined separately by dividing the actually accrued for the reporting month to these workers Money for wages on the average monthly wage of one full-time employee (for the same month).

4.4. The average number of employees in full-time equivalent also includes the listed number of employees who are not on the accounting staff (staff) of the enterprise and are involved in work at the enterprise.

4.4.1. External part-time workers are accounted for in full-time equivalent in proportion to the paid time, in accordance with clause 4.2 of this Instruction.

4.4.2. Employees who performed work under civil law contracts (except for citizens-entrepreneurs) are accounted for each calendar day as whole units during the entire term of the contract, the amount received is divided by the number of calendar days in the reporting period.

4.4.3. Employees who, according to agreements between business entities, are transferred to work at other enterprises are included in the average number of employees in full-time equivalent at the place of actual payroll.

Their number in full-time equivalent is calculated similarly to the number of employees who performed work under civil law contracts.

4.4.4. The number of students, students of vocational educational institutions undergoing industrial training and practical training at the enterprise, in full-time equivalent, is determined by dividing the funds actually accrued to these employees for the reporting month for wages by the average monthly wage of one full-time employee (for the same month) .

4.5. Other categories of persons not included in the accounting structure of the enterprise and not listed in paragraph 4.4 of this Instruction are not included in the calculation of the number of employees in full-time equivalent.

4.6. An example of calculating the number of total personnel in full-time equivalent is given in the appendix to this Instruction.

4.7. The procedure for calculating the average number of all personnel in full-time equivalent for a month, a period from the beginning of the year, an incomplete reporting period is similar to the procedure set out in Section 3 of this Instruction.

5. The procedure for accounting and determining indicators of the movement of workers

5.1. The movement of employees of the accounting staff is characterized by changes in the accounting number of full-time employees due to hiring and leaving for various reasons. The movement of employees for the reporting period can be given in the form of a balance: the accounting number of full-time employees at the beginning of the period, plus the number of employees hired during the reporting period minus the number of employees who left for this period, equals the accounting number of full-time employees at the end of the reporting period.

5.2. The number of hired employees includes persons enrolled at the enterprise by order (instruction) of the owner of the enterprise (institution, organization) on hiring in the reporting period.

5.3. The number of employees who left the enterprise includes all persons who left work at this enterprise in the reporting period, regardless of the reasons for dismissal (termination of the employment contract at the initiative of the employee or administration, by agreement of the parties, conscription or entry into military service, transfer of the employee to another organization , sentence to serve a sentence, etc.), or whose transfer is issued by order, as well as those who left due to death.

5.4. In the number of employees who retired own will, includes all employees who left in connection with the termination of the employment contract at the initiative of the employee, as well as in the following cases:

agreements of the parties;

employment on a competitive basis;

moving to a new place of residence, transferring a husband or wife to work in another area, abroad;

illness or disability that prevents the continuation of work or residence in the area;

receipts in educational institution, graduate school or clinical residency;

the need to care for a sick family member or a disabled person of group I, or a disabled child;

voluntary dismissals of pregnant women, women with children under the age of fourteen;

retirement;

other good reasons.

5.5. The dismissed employee is taken into account in the number of those who left from the first day of his exclusion from the accounting number (the first working day after the date specified in the application, order of dismissal).

The employee was dismissed of his own free will on December 31, which falls on Friday (the last day of his return to work, for which accruals are made). According to paragraph 2.2 of this Instruction, it must be excluded from the accounting number of full-time employees from January 4 - the first working day next year. Accordingly, in the forms of state statistical observations, the specified employee is reflected in the number of retired employees in the reports of the next year (for January, I quarter).

5.6. The number of employed and retired employees of the accounting staff does not include:

external part-timers;

employees employed under civil law contracts;

employees transferred from other enterprises in accordance with agreements between business entities.

5.7. The movement of workers is characterized by indicators of their turnover and constancy.

5.7.1. Turnover of employees - a set of accepted and retired employees for a certain period.

The intensity of the turnover of employees is characterized by the coefficients:

total turnover, which is calculated as the ratio of the sum of hired and retired employees for the reporting period to the average number of full-time employees;

admission, which is calculated as the ratio of the number of employees hired during the reporting period to the average number of full-time employees;

retirement, which is calculated as the ratio of the number of employees who retired during the reporting period to the average number of full-time employees.

5.7.2. The staff turnover rate characterizes excess turnover and is calculated as the ratio of the number of employees dismissed during the reporting period for absenteeism and other violations of labor discipline, inconsistency with the position held, and also at their own request (except for those dismissed of their own free will for good reasons given in paragraph 5.4 of this Instruction ), to the average number of full-time employees.

5.7.3. The employee recovery coefficient characterizes the process of restoring the number of employees who left for various reasons, due to the number of employees hired. It is calculated by dividing the number of employees hired in a period by the number of employees leaving in a given period.

5.7.4. Personnel retention ratio - the ratio of the number of employees who were in the accounting staff for the entire reporting year to the average number of employees for the year.

The number of employees who were in the accounting staff for the entire year is determined as follows: from the accounting number of full-time employees as of January 1, the number of employees who left during the year (except for those transferred to other enterprises) is excluded, but employees who left the number of employees in the reporting year are not excluded, since they were absent in the register of full-time employees as of January 1.

Appendix to Instructions

Example of calculating the number of employees in full-time equivalent

The company employs workers for whom different lengths of the working week are established. For employees of the plant management, it is 40 hours. per week, in production (jobs with harmful working conditions) - 36 hours, for security workers a total accounting of working time for the quarter is 496.5 hours. There is an employee under the age of 18 on the register. In addition, the company employs external part-time workers and from the 7th day of the month civil contracts were concluded for the performance of work with 9 people for a period of 2 months. The number of calendar days in a month is 30, working days - 22.

1) The calculation of the average number of employees employed under civil law contracts in full-time equivalent is made as follows:

24 calendar days (starting on the 7th) x 9 people = 216 person days.

216: 30 = 7 people;

2) The calculation of the average number of full-time employees in full-time equivalent is given in the table.

Categories of workers according to the norm of working hours	Norm of working hours per employee per month	Paid work time, man- hours	Including overtime worked	Paid working hours for calculating the number of employees in full-time equivalent	Number of workers in full-time equivalent
BUT	1	2	3	4 = 2 - 3	5 = 4: 1
Production	158,4	63201,6	432	62769,6	396
plant management	176	10008	-	10008	57
Under 18	158,4	158,4	-	158,4	1
Security	(496,5: 3) = 165,5	2784	-	2784	17
Total staff	-	76185	432	75720	471
External part-timers	176	440	-	440	3
Working under civil law contracts	X	X	X	X	7
Total	X	X	X	X	491

3) Rounding of the results of calculations is carried out according to the usual rules of arithmetic. Digits are rounded gradually from right to left: if the last significant digit is greater than "4", it is discarded; if - is greater than "6", the nearest significant digit to its left is increased by one. If the last significant digit is "5", the nearest digit to its left is increased by one if it is a pair, and the unpaired one remains unchanged (paired digit rule).

In the example, when calculating external part-timers, we get the result 440: 176 = 2.5. When rounding - 3;

4) Number of employees in full-time equivalent 471 + 3 + 7 = 491 people.

Director of the Department of Labor Statistics N. GRIGOROVICH

Guidelines

According to the statistics of the number of employees

General provisions

personal card;

Worker movements

5.1. The movement of employees on the payroll is characterized by changes in the payroll of full-time employees due to hiring and leaving for various reasons. The movement of employees for the reporting period can be given in the form of a balance sheet: the payroll number of full-time employees at the beginning of the period plus the number of employees hired during the reporting period minus the number of employees who left during this period is equal to the payroll number of full-time employees at the end of the reporting period.

5.2. Persons hired by the enterprise by order (instruction) of the owner of the enterprise (institution, organization) on employment in the reporting period are taken into account in the number of employees.

5.3. The number of employees who left the enterprise includes all persons who left work at this enterprise in the reporting period, regardless of the reasons for dismissal (termination of the employment contract at the initiative of the employee or administration, by agreement of the parties, conscription or entry into military service, transfer of the employee to another organization, convictions to serve a sentence, etc.) or whose transfer is issued by order, as well as those who left due to death.

5.4. The number of employees who left of their own free will includes all employees who left in connection with the termination of the employment contract at the initiative of the employee, as well as in cases of dismissal of their own free will for good reasons:

agreements of the parties;

employment on a competitive basis;

moving to a new place of residence, transferring a husband or wife to work in another area, abroad; illness or disability that prevents the continuation of work or residence in the area; admission to an educational institution, graduate school or clinical residency;

the need to care for a sick family member or a disabled person of group I or a disabled child; voluntary dismissal of pregnant women; women with children under the age of fourteen; retirement; other good reasons.

5.5. A dismissed employee is counted among those who left from the first day of his exclusion from the payroll (the first working day after the date specified in the application, order of dismissal).

The employee was fired of his own free will on December 31, which falls on Friday (the last day of his return to work, for which accruals are made). According to paragraph 2.2 of these Instructions, it must be excluded from the list of full-time employees from January 4 - the first working day of the next year. Accordingly, in the forms of state statistical observations, the specified employee is reflected in the number of employees who retired in the reports of the next year (for January, I quarter).

5.6. The number of employees on the payroll who are accepted and retired does not include:

external part-timers;

employees employed under civil law contracts; employees transferred from other enterprises in accordance with agreements between business entities.

5.7. The movement of workers is characterized by indicators of their turnover and constancy.

5.7.1. The turnover of employees is the totality of employed and retired employees for a certain period. The intensity of the turnover of employees is characterized by the coefficients: total turnover, which is calculated as the ratio of the sum of hired workers and those who left for the reporting period, to average headcount full-time employees; admission, which is calculated as the ratio of the number of employees hired during the reporting period to the average number of full-time employees; retirement, which is calculated as the ratio of the number of employees who retired during the reporting period to the average number of full-time employees.

5.7.2. The staff turnover rate characterizes excess turnover and is calculated as the ratio of the number of employees dismissed during the reporting period for absenteeism and other violations of labor discipline, inconsistency with the position held, and also at their own request (except for those dismissed of their own free will for good reasons given in paragraph 5.4 of these Guidelines ), to the average number of full-time employees.

5.7.3. The employee recovery coefficient characterizes the process of restoring the number of employees who left for various reasons, due to the number of employees hired. It is calculated by dividing the number of hired employees for the period by the number of employees who retired during this period.

5.7.4. Personnel retention ratio - the ratio of the number of employees who were on the payroll for the entire reporting year to the average number of employees for the year.

The number of employees who were on the payroll for the entire year is determined as follows: the number of employees who retired during the year (except for those transferred to other enterprises) is excluded from the list of full-time employees as of January 1, but employees who left the number of employees in the reporting year are not excluded, since they were not on the payroll of full-time employees as of January 1.

An example of calculating the number of employees in equivalent

Full employment

The company employs workers for whom different lengths of the working week are established. For employees of the plant management, it is 40 hours per week, in production (jobs with harmful working conditions) - 36 hours, for security workers, a summarized accounting of working time for the quarter is 496.5 hours. The payroll includes an employee under 18 years old. In addition, the company employs external part-time workers and from the 7th day of the month civil contracts were concluded for the performance of work with 9 persons for a period of 2 months. The number of calendar days in a month is 30, working days - 22.

1) Calculation average population employees employed in accordance with civil law contracts in full-time equivalent, is carried out in the following way:

24 calendar days (starting on the 7th) x 9 people = 216 person days.

216: 30 = 7 people;

2) The calculation of the average number of full-time employees in full-time equivalent is given in the table:

Categories of workers according to the norm of working hours	Norm of working hours per employee, hours per month	Paid working hours, man-hours	Including overtime	Paid working hours for calculating the number of employees in full-time equivalent	Number of employees in full-time equivalent
BUT				4 = 2 - 3	5 = 4: 1
Employed: in production	158,4	63201,6		62769,6
In plant management			-
guards	(496,5: 3) = 165,5		-
youth under 18	158,4	158,4	-	158,4
Total staff	-
In addition: employees hired part-time from other enterprises (external part-time workers)			-
Employees who performed work under civil law contracts	X	X	X	X
Total	X	X	X	X

3) Rounding of the results of calculations for reflection in the forms of state statistical observations on labor is carried out according to the rule of a double figure. Digits are rounded gradually from right to left: if the last significant digit is less than or equal to "4", it is discarded; if - is greater than or equal to "6", the nearest digit to its left is increased by one. If the last significant digit is "5", the nearest digit to its left is increased by one if it is odd, and the even digit remains unchanged.

In the example, when calculating the number of external part-time workers, we have the result 440: 176 = 2.5. When rounding - 2;

4) Number of employees in full-time equivalent 471 + 2 + 7 = 480 people.

Guidelines

according to the statistics of the number of employees

General provisions

1.1. The guidelines contain the main methodological provisions that make it possible to determine the indicators of the number of employees in the forms of state statistical observations in order to obtain objective statistical information on the employment of employees and the amount of their remuneration.

The Instructions apply to all legal entities, their branches, representative offices and other separate subdivisions (hereinafter referred to as enterprises), as well as to individual entrepreneurs who use hired labor.

Military units, institutions, institutions and organizations of the Armed Forces, other military formations, internal affairs bodies, the penitentiary system, the tax police, the state fire brigade use these Instructions to organize statistical accounting of civilian employees who receive wages.

Accounting for indicators according to labor statistics is carried out at the place of employment of employees.

1.2. A legal entity provides forms of state statistical observations on labor statistics by location, including data on separate and structural subdivisions (industries, workshops, branches, sections, etc.) located on the same territory (city, district).

Separate subdivisions located on a different administrative territory than their parent enterprise (city, district) submit forms of state statistical observations on labor directly to the state statistics body at their location or to the State Statistics Committee.

If separate subdivisions do not keep primary records of working hours and payroll of employees, reports on them are compiled by a legal entity (head enterprise) and submitted to the state statistics body at the location of the non-independent subdivision or to the State Statistics Committee.

If an enterprise has structural subdivisions that are located in a different administrative territory (city, district) or are engaged in other types of activities than the enterprise itself, and constitute a significant share (at least 30%) in the total number of employees, the enterprise submits to the state statistics body in its own location or to the State Statistics Committee of the form of state statistical observations on labor by structural units, indicating their territory of location and type of economic activity.

1.3. In the event of a change in the organizational structure of a legal entity, information on labor issues is formed as follows:

1.3.1 a legal entity whose separate subdivisions have become independent legal entities does not include the indicators of these subdivisions in the forms of state statistical observations on labor for the period from the beginning of the reporting year;

1.3.2 a legal entity created as a result of the separation of a structural unit or division of another legal entity shall compile forms of state statistical observations on labor, inclusive, with indicators for the period from the beginning of the year, that is, for the entire period before their formation;

1.3.3 in the event of a merger of legal entities, the newly formed legal entity draws up the forms of state statistical observations on labor with the indicators of these legal entities from the beginning of the year inclusive, that is, for the entire period before their merger;

1.3.4 in the event of liquidation, the legal entity draws up forms of state statistical observations on labor for the period of its activity in the reporting year until the entry on state registration of the termination of the legal entity is made in the Unified State Register of Legal Entities and Individual Entrepreneurs;

1.4. In the event of a change in the structure of the enterprise or the methodology for determining labor indicators in the reporting period, data for the corresponding period of the previous year are reflected in accordance with the structure or methodology adopted in the reporting period.

1.5. Enterprises submit forms of state statistical observations to state statistical bodies within the time limits specified on the forms. Statistical data must be reliable and submitted in full.

1.6. Forms of state statistical observations at enterprises are filled out on the basis of standard forms of primary accounting documentation.

The primary accounting documentation for determining the number of employees includes:

order (instruction) on hiring, transfer to another job, termination of the employment contract;

personal card;

order (instruction) on granting leave;

timesheet and payroll;

payrolls, payrolls, payrolls;

personal accounts, employment agreements (contracts), civil law agreements and other primary and accounting documents approved in the prescribed manner, characterizing the quantitative and qualitative composition of employees, their income in cash, in kind, as well as the amount of benefits and compensations.

1.7. Notes in the time sheet on the reasons for absence from work, working hours, overtime and other deviations from normal working conditions are carried out only on the basis of duly executed documents (lists of incapacity for work, downtime sheets, certificates of performance of state or public duties and etc.).

1.8. The forms of state statistical observations contain various indicators of the number of employees, which differ in the calculation methodology and the purpose of their use.

In particular, it is planned to calculate the payroll number of full-time employees in the whole enterprise, as well as certain categories of employees. For example, those employed in conditions that do not meet sanitary and hygienic standards, working pensioners, the disabled, and the like.

The indicator of the average number of full-time employees is used to determine the number of employed workers by economic activity and to monitor changes in labor mobility. The essence of its definition is that an employed worker is counted only once (at the place of the main job), regardless of the term of the employment contract and the length of working hours.

The indicator of the average number of all employees in full-time equivalent characterizes the conditional number of employees (jobs) who have worked full time, which is necessary to perform the amount of work (services) established (defined) by the enterprise. The methodology for its determination is based on the recalculation of the paid working time of all personnel (full-time employees, part-time employees working under contracts), who were involved in work in the reporting period and received the appropriate wages, into the conditional number of employees who would be enough for the enterprise to perform the actual amount of work within a full working day, based on its established duration.

1.9. Indicators of the number of employees in the forms of state statistical observations are reflected in whole units.

1.10. Forms of state statistical observations are drawn up exactly in the established calendar reporting period: month, quarter, period from the beginning of the year or year. The monthly report is prepared from the first to the last (inclusive) day of the reporting month, the quarterly report - for the period from January 1 to the last (inclusive) day of the third month of the reporting quarter, the annual report - for the period from January 1 to December 31.

1.11. In case of detection of distortions in the forms of state statistical observations on labor, data corrections by enterprises are carried out in reports for the period (month, period from the beginning of the year, year) in which errors were made, as well as in all subsequent reports.

Statistical indicators of the number of employees are required to complete a number of reporting forms. Today you will learn what the essence of these indicators is, in what forms this or that indicator is used, we will give the procedure for calculating them using a numerical example.

TYPES OF INDICATORS

The main document regulating the issues of determining the number of employees is Instruction No. 286.

There are the following numbers:

Accounting number of full-time employees (UKSR);
average accounting number of full-time employees (AMNR);
average number of employees in full-time equivalent (FTE);
average number of employees (TFR).

In table. 1 you can see when you need this or that population indicator.

UKSR

The essence of the indicator It follows from the name of this indicator that only full-time employees are taken into account here. It is designed to determine the number of full-time employees of the enterprise on a certain date (for example, on the first or last day of the reporting month).

If the enterprise did not work on the date specified in the reporting form (a day off or a holiday, for technical, economic or other reasons), the UKSR is calculated as of the last day of work that preceded this date.

Calculation In the UKSR for each calendar day, take into account the employees at the main place of work who actually worked on that day, as well as those who did not go to work for any reason (sickness, annual leave, maternity leave, absenteeism, etc. d) (see Table 5 on p. 26).

An employee is counted as one unit even if he works part-time, receives less / more than one salary, home workers, etc. Internal part-time workers are counted once at the main place of work as 1 person.

External part-time workers and persons working under GPC agreements are not taken into account. Moreover, if an employee has concluded a GPC agreement with the enterprise, then he is taken into account in the UKSHR and SKSHR and is not taken into account in the number of employees under the GPC agreements.

There is a nuance for laid-off workers. On the day of dismissal (although it is the last working day), such employees are not taken into account in the calculation of the UKSR (clause 2.2. Instruction No. 286).

SCSR

Essence of the indicator This indicator is calculated on the basis of the CSR indicator. This also includes staff members. But unlike the previous indicator, SKSR shows us the number of full-time employees for a certain period (month, quarter, year). Without exaggeration, we can say that this is one of the most demanded indicators of the number of employees.

UKSR on a non-working day (weekend or holiday) is taken at the level of the last working day before it.

There is a nuance in calculating the SKSR in case the enterprise has worked incomplete:

Month - UKSR is calculated for each day of work in such a month and divided by the total number of calendar days in this month;

Year - here the SKSR indicator for the months worked is taken and divided by 12.

However, this procedure applies if the enterprise is created or liquidated in the middle of the year, has a seasonal nature of production (clauses 3.2.4 and 3.2.6 of Instruction No. 286). If the enterprise temporarily suspended work during the year (for example, downtime for economic reasons), then SCHR is considered in the general order (SCHR is calculated for each day of the period, including days of downtime).

The essence of the indicator This indicator, in addition to full-time employees, takes into account external part-time workers and persons performing work (providing services) under GPC agreements (except for private entrepreneurs).

Calculation The TFR indicator is the sum of three indicators:

SKSR;
SKVS (average number of external part-time workers);
SKGP (the average number of people working under GPC agreements, i.e. persons with whom work contracts and service agreements have been concluded).

You already know how to calculate the SKSR from the previous section of this article. Now let's talk about the indicators of SKVS and SKGP. Please note: if your full-time employee has concluded a GPC agreement with you, then he is not taken into account in the SKGP indicator (he participates in the calculation only once as part of the SKSR). The same applies to internal part-time workers (we do not take them into account in the SKVS indicator).

SCWS is calculated as follows: the number of external part-time workers for each day of work in accordance with the employment contract concluded with them (including holidays and non-working days) is divided by the number of calendar days of the month. Such persons are counted as whole units regardless of whether they are employed full-time or part-time.

SKGP consider this: the number of persons working under GPC agreements for each day is divided by the number of calendar days of the month. Such persons are counted as whole units during the term of the contract with them (regardless of when the work was actually performed or the service was provided).

IMPORTANT! Individuals-entrepreneurs with whom such agreements were concluded do not belong to those working under GPC agreements for the calculation of SKGP.

SCREPS

The essence of the indicator This is the most difficult indicator of the number of employees in terms of calculation. This takes into account paid working hours (both worked and not worked), expressed in man-hours, for all personnel who were involved in work in the reporting period. In other words, both staff members and external employees are taken into account, as well as persons working under GPC agreements, to whom income was accrued during the days of the reporting period.

The result of calculating the SCREPS indicator is a certain conditional number of employees who would be sufficient to perform the actual amount of work of all employees during a full working day, based on the duration established by the current legislation.

EXAMPLE

The number of full-time employees of the enterprise as of February 1, 2014 is 30 people. Of them:

2 employees work part-time (4 hours a day). They worked all the days;
2 employees for whom the legislation establishes reduced working hours - 36 hours a week. They worked all the days;
1 employee was ill from 02/05/2014 to 02/14/2014;
1 employee went on maternity leave from February 10, 2014;
1 employee was on annual leave from February 17, 2014 to February 28, 2014;
1 employee was on leave for the whole month to care for a child under 3 years old;
4 employees work in shifts (summated records of working time are kept). All shifts worked by everyone. Total worked out according to the work schedule: 2 people for 168 hours, 1 person for 156 hours, 1 person for 160 hours.

On February 10, 2014 (last working day), one full-time employee quit (worked full-time), and on February 17, 2014, he was hired new employee to the main place of work (full time).

From the beginning of the month, 2 external part-time workers worked at the enterprise, and on February 10, 2014, another one was hired. All work full time (40 hours a week).

In February, payments were made to individuals (not entrepreneurs) for the repair of premises (GPC agreements):

2 people performed plastering works from 02/03/2014 to 02/07/2014;
2 people from 02/10/2014 to 02/13/2014 worked on wallpapering.

Calculation of SKSR:

786: 28 = 28.07 ≈ 28 (people)

TFR calculation:

SKVS \u003d 75: 28 \u003d 2.67 ≈ 3 (persons)

SKGP \u003d 18: 28 \u003d 0.64 ≈ 1 (people)

TFR = SKSR + SKVS + SKGP = 28 + 3 + 1 = = 32 (people)

Calculation of SCREPS

Note 1 Some employees worked for less than a month:

The sick worker worked 12 slaves. days (96 h);
an employee who went on maternity leave worked 5 slaves. days (40 h);
dismissed and accepted workers worked 6 slaves. days (48 h) and 10 work. days (80 h), respectively.

As for the employee who was on annual leave, to calculate the SREPZ, the time for which the vacation pay was paid is taken into account, that is, we assume that he worked for a full month (160 hours).

Employees who worked on a part-time basis worked 80 hours each (160 hours in total).

An employee who was on leave to care for a child under 3 years old is not taken into account when calculating the SCREPZ (there was no paid time).

The remaining workers (17 people) worked 160 hours per month. In total, this amounted to 2720 hours.

Note 2 The TF of employees for whom the summarized accounting of working hours is introduced, calculate according to the work schedule established for them.

In our case, 4 employees worked 652 hours (168 hours + 168 hours + 156 hours + 160 hours), which means that their working time norm will be 163 hours (652 hours: 4 people).

Note 3 Two external part-time employees worked for a full month (2 people × × 160 hours). One external part-time worker worked 19 calendar days. days, which account for 15 workers, i.e. 120 hours.

And now let's calculate SCREPS:

SCREPS = 21 + 24 + 3 + 1 = 31 (people).

Please note that when calculating SCREPS and TFR, you first round the number of employees to whole units for each category, and then summarize these indicators.

When rounding the results of calculating the number of employees, the even number rule applies. Digits are rounded gradually from right to left: if the last significant digit is less than or equal to "4", it is discarded; if - is greater than or equal to "6", the digit closest to its left is increased by one. If the last significant digit is "5", the nearest digit to its left is increased by one if it is odd, and the even digit remains unchanged. For example: 1.67 ≈ 2; 3.32 ≈ ≈ 3; 4.5 ≈ 4; 7.5 ≈ 8.

Some difficulty is filling in lines 01 and 02, which gives the average number of all employees and disabled people, respectively. Given the direct impact of these indicators on the amount of administrative and economic sanctions for failure to comply with the standard for employment of disabled people, we recommend that you carefully consider filling out these lines.

The algorithm for calculating the average number of full-time employees per year is as follows:

1. The accounting number of full-time employees is calculated by day.

According to clause 2.2, the accounting number of full-time employees is determined on a specific date of the reporting period, including employees hired and excluding employees who left that day. That is, in fact, for each day of the reporting period, information is collected on the presence of employees with whom employment contracts have been concluded (based on the data of the time sheet).

The list of categories of workers who included in the accounting number of full-time employees for each day, paragraphs 2.4 and 2.5 of Instruction No. 286 are defined. In particular, the accounting number of full-time employees includes employees who:

actually came to work, including those who did not work due to downtime;
hired on probation;
accepted or transferred at the initiative of the administration to work on a part-time or part-time basis.
are on business trips, including foreign ones;
adopted to replace workers who are temporarily absent (for example, due to illness, in connection with maternity leave);
temporarily absent due to illness, annual basic leave, leave due to pregnancy and childbirth, and others.

The accounting number of full-time employees does not include(clause 2.6 of Instruction No. 286):

external part-timers;
persons performing work under the GPA (for example, a work contract);
persons transferred from other enterprises in accordance with agreements between business entities;
persons undergoing industrial practice at the enterprise;
employees who have submitted applications for dismissal and stopped working before the expiration of the warning period or stopped working without warning the administration.

The accounting number of full-time employees for each calendar day includes as a whole unit workers who work part-time or part-time, as well as homeworkers (clause 2.4 of Instruction No. 286)

Registered employees enterprises and signed a GPC agreement with the same employer are counted in the accounting number of full-time employees once(clause 2.5 of Instruction No. 286).

Internal part-timers(employees who receive two, one and a half rates at one enterprise, that is, those who have a part-time job), as well as employees who receive less than one rate, are taken into account in the accounting number of full-time employees as one individual(clause 2.6 of Instruction No. 286).

2. The average number of full-time employees per month is calculated.

In the average number of full-time employees not included employees who are on maternity or parental leave until they reach the age stipulated by the current legislation or the collective agreement of the enterprise, including those who have adopted a newborn child directly from the maternity hospital (clause 3.2.2 of Instruction No. 286).

Indicator average accounting quantity full-time employees per month is calculated as follows (clause 3.2.1 of Instruction No. 286):

(K 1 + K 2 + K 3 + ... + K N): N,

where:
K 1, K 2, K 3 ... K N - the accounting number of full-time employees on the days of the reporting month;
N - the number of calendar days of the reporting month (30/31, 28/29 - for February).

At the same time, the number of full-time employees of the accounting staff for a weekend, holiday and non-working day is taken at the level of the registered number of employees for the previous working day (clause 3.2.1 of Instruction No. 286).

Indicator of the average number of full-time employees per month rounded according to the double digit rule(clause 3 of the appendix to Instruction No. 286):

if the last significant digit is “5”, then the nearest unpaired digit to the left of it increases by one, and the pair remains unchanged (3.5 ≈ 4; 6.5 ≈ 6);
if the last significant digit is not “5” or there are still digits after it, then such a result is rounded off according to a simple arithmetic rule (10.49 ≈ 10; 7.52 ≈ 8).

3. The average number of full-time employees per year is calculated.

According to paragraphs 3.2.5, 3.2.6 of Instruction No. 286, the average number of full-time employees per year is determined as follows:

(SC Jan + SC Feb + SC Mar + … + SC Dec) : 12,

where SK Jan. , UK Feb. , SC Mar, …, SC Dec - the average number of full-time employees by months of the reporting year.

The indicator of the average number of full-time employees for the year is reflected in the form of 10-ПІ in whole units. If a fractional number arises as a result of the calculation, it must be rounded up to a whole number (if after the decimal point the number is 5 or more, then it is rounded up: 6.49 ≈ 6; 2.52 ≈ 3) (clause 3.4 of Instruction No. 42).

It should be noted that the average number of full-time employees of the accounting staff for the year for newly established enterprises is calculated by summing the average number of full-time employees by months of operation of the enterprise in the reporting period and dividing the result by 12 (clause 3.2.6 of Instruction No. 286).

Natalia Kalamaiko

(as amended by

by order of the Main Department of Statistics of the Donetsk People's Republic

from ___ 12.09.2016 ___ № __103 __)

EXPLANATIONS
on filling out the form of state statistical observation

№ 1-labor (monthly) "Report on labor"
I. General provisions
1.1. These clarifications determine the procedure for filling out the state statistical observation form No. 1-labor (monthly) “Report
according to labor” (hereinafter - form No. 1-labor (monthly)).

1.2. The provision of form No. 1-labor (monthly) is carried out in accordance with the provisions of paragraphs 1.2 and 1.3 of section 1 of the Instruction
according to the statistics of the number of employees, approved by the order of the State Statistics Committee of September 28, 2005 No. 286, registered with the Ministry of Justice of Ukraine on November 30, 2005 No. 1442/11722 (as amended) (hereinafter referred to as the Instruction on statistics of the number of employees).

Reports in the form No. 1-labor (monthly) are provided by enterprises, institutions and organizations of all types of activities and organizational and legal forms of management.
1.3. The address part of the form No. 1-labor (monthly) shall indicate: the name of the enterprise, location and place of the activity on which the report is submitted.

An enterprise that fills out form No. 1-labor (monthly) for structural subdivision, indicates the name of this structural unit in the corresponding line.
1.4. The basis for compiling a report in the form No. 1-labor (monthly) is the primary accounting documents of the enterprise, in particular:

No. P-1 "Order (instruction) on employment";

No. P-2 "Personal card of the employee";

No. P-3 "Order (instruction) on the provision of leave";

No. P-4 "Order (instruction) on the termination of the employment contract (contract)";

No. P-5 "Table of accounting for the use of working time";

No. P-6 "Payroll of the employee";

No. P-7 "Settlement and payroll (consolidated)";

other accounting and financial reporting documents provided for by applicable law.

1.5. Determination of indicators of form No. 1-labor (monthly) is carried out in accordance with the Instruction on the statistics of the number of employees and the Instruction on wage statistics, approved by order of the State Statistics Committee of Ukraine dated January 13, 2004 No. 5, registered with the Ministry of Justice of Ukraine on January 27, 2004 No. 114/8713 (hereinafter - Instructions on wage statistics).
1.6. The indicators of the same name, which are contained in the form No. 1-labor (monthly) and other forms of state statistical observations, calculated according to the same methodology and the same period of time, must be identical.

Cost indicators in the form No. 1-labor (monthly) are indicated in thousand rubles. with one decimal place.

The Appendix to these Explanations contains a table of arithmetic control of indicators of the form of state statistical observation No. 1-labor (monthly).
II. Indicators on the number of employees and wage fund
2.1. Line 1020 displays the amount of the wage fund for all employees, determined in accordance with the Instruction on wage statistics.

The indicator includes data on the wage fund of full-time employees (line 1070), working part-time, persons performing work under civil law contracts; pupils and students who undergo industrial training and work practice at the enterprise; other categories of employees (including those dismissed, as well as those reinstated by a court decision (Article 235 of the Labor Code (hereinafter referred to as the Labor Code)), who received accruals from the wage fund in the reporting period. This line also reflects the amount of payments for results of work for the year, incentives and other payments accrued to full-time employees who are on maternity or childcare leave until they reach the age of three (except for assistance provided at the expense of state social insurance funds).

The amounts of accruals for vacations in the wage fund are displayed in proportion to the time that falls on vacation days in the reporting month (period).
2.2. Line 1030 displays the amount of tax on personal income, determined from the amount of the wage fund of all employees (line 1020). This

the indicator is calculated by multiplying the part of the wage fund
in taxable income on the total amount of personal income tax.

The amount of tax is displayed in accordance with the size of the wage fund accrued for the reporting month (period), while the recalculation of the employee's tax for the previous year in line 1030 is not taken into account.
2.3. Line 1040 displays the average number of full-time employees, calculated in accordance with paragraph 3.2 of section 3 of the Instruction on the statistics of the number of employees. When calculating this indicator, all categories of full-time employees are taken into account, except for employees who are on leave due to pregnancy and childbirth or to care for a child under the age of three.

2.4. Line 1060 displays the number of man-hours actually worked by full-time employees, taking into account the time worked on weekends (according to the schedule), holidays and non-working days, the period business trips, on the overtime work, as well as the working hours of homeworkers. The time worked by employees who work part-time at the same enterprise where the main place of work is taken into account in this line in full.
2.5. Line 1070 reflects the amount of the wage fund accrued to full-time employees, which are taken into account in line 1040. These lines 1070 must be consistent with the indicator of the wage fund for all employees (line 1020) and may be less by the amount of accruals to persons not included in the average number of staff workers. This line also reflects the payment to the employee for the time of forced absenteeism, accrued by court decision in the amount of average earnings upon reinstatement (Article 235 of the Labor Code), if he continues to work at the enterprise.
2.6. The indicators in lines 1020 - 1070 are filled in for the reporting month and for the period from the beginning of the year (column 1 and column 2, respectively).
III. Indicators characterizing the debt to employees
wages and social security payments
3.1. Line 2010 reflects the total amount of wages not paid to employees, the payment period of which expired before the end of the reporting period: if the report in form No. 1-labor (monthly) is compiled for January-December,
then this section is completed as of January 1 of the following year
and contains information on the amount of fully or partially unpaid wages to employees accrued for January-November of the reporting year
and previous years.

If the deadline for payment of wages at the enterprise is set in the same month for which it is accrued, in case of non-payment before the end of the reporting

month, this amount is in section II of form No. 1-labor (monthly)
not displayed. That is, if in collective agreement the deadline for payment of wages at the enterprise is set on the 30th day, and wages, for example, for June as of July 1, have not been paid, then the indicated amount
is not displayed in the report for January–June. In case of non-payment
during July, then it should be displayed in the report for January-July
(As of August 1st).

The total debt (line 2010) includes unpaid wages for all categories of employees, namely:

regular employees;

employees who work part-time;

persons working under civil law contracts;

laid-off workers.
3.1.1. The amount of the debt includes that part of the accruals from the payroll that is payable, that is, without taking into account the deductions from wages that are mandatory for all employees: personal income tax and contributions to compulsory state pension insurance, compulsory state social insurance in connection with
with temporary disability and expenses predetermined by birth and burial, obligatory state social insurance in case of unemployment.

The debt does not include wages that are not received in a timely manner due to the fault of the employee (deposited wages).
3.1.2. The total payroll arrears should be consistent with the overdue payables payable on the relevant date.
3.2. Line 2020 shows the arrears in the payment of wages accrued for previous years. In the January report (as of February 1st), the amount in line 2010 should equal the amount in line 2020 as a result of the fact that the payment of wages for January has not yet come. In subsequent reports, the data of this line is reduced by the amount that was paid in the corresponding month of the reporting period to pay off debts for previous years.
3.3. Line 2030 shows the number of all employees (full-time employees, those who work part-time, under civil law contracts, laid-off employees) who have not been paid wages, the payment period of which has passed by the end of the reporting period.
3.4. Line 2040 reflects the amount of debt on payments to employees in connection with temporary disability, the payment period of which expired before the end of the reporting period, similar to the procedure provided for in clause 3.1 of this section of the Clarifications. It takes into account the funds of the Social Insurance Fund in case of temporary disability

and in connection with maternity for payment to insured persons: benefits
for temporary disability, pregnancy and childbirth, for burial,
as well as the company's funds to pay for the first five days of temporary disability (including disability associated with an accident at work or occupational disease).
3.5. In the event of partial repayment of debts to employees, its balance is distributed to wage arrears (line 2010) and in connection with temporary disability (line 2040)
in the proportions that existed at the time of the formation of the debt.
3.6. In line 2050, data is filled in only by those institutions
and organizations in which remuneration is financed from the state (local) budget and did not pay in a timely manner
with workers.

Other enterprises fill in line 2050 only if they make compensation payments to employees at the expense of the state budget, provided for by the Law “On the Status and social protection citizens affected by the Chernobyl disaster”, and there is a debt on these payments. This amount is shown in full on line 2010.
3.7. Line 2060 reflects the amount of arrears in the payment of wages, formed after the registration of an enterprise (institution, organization) in the Donetsk People's Republic. The amount indicated in line 2060 is displayed in full in line 2010, and for institutions and organizations whose wage fund is financed from the budget, also in line 2050. May 07, 2015, in line 2060 is not taken into account.
3.8. Line 2070 reflects the amount of debt for the payment of material assistance to the Donetsk People's Republic, which was accrued until May 07, 2015. The amount indicated in line 2070 is displayed in full in line 2010, and for institutions and organizations whose wage fund is financed from the budget, also in line 2050.
___________

Note. Regulatory legal framework Ukraine is used until the adoption of the relevant legislation of the DPR.

Head of Department

labor statistics L.V. Logunov
Deputy Chief

Main Department of Statistics O.L. Volkova

Appendix

to Explanations on filling out the form of state statistical observation

No. 1-labor (monthly)
"Labor Report"

TABLE

arithmetic control of indicators of the state statistical observation form No. 1-labor (monthly)

Lines and columns of form No. 1-labor (monthly)	Control conditions	Rows and graphs of the form № 1-labor (monthly) and other forms
Line 1020 columns 1, 2	> or =	Line 1070 columns 1, 2
Line 1020 column 2	> or =	Line 5010 + line 7030 of column 2 + line 7040 of column 2 of form No. 1-labor (quarterly) (for enterprises that accrued only full-time employees, external part-timers and employed under civil law contracts)
Line 1060 column 2	=	Line 4020 of column 1 of form No. 1-labor (quarterly)
Line 1070 column 2	=	Line 5010 of form No. 1-labor (quarterly)
Line 2010	> or =	Line 2020
Line 2010 (in January report)	=	Line 2020
Line 2010	> or =	Line 2050
Line 2010 - line 2020		(Line 1020 column 2 - line 1030 column 2) of the previous report
Line 2010 - line 2010 of the previous report		(Line 1020 column 1 - line 1030 column 1) of the previous report

Statistics accounting number of full-time employees instruction LC. By filling out the form of state statistical observation. Employees are not included in the payroll

On approval of the Instruction on the statistics of the number of employees (extract)

Instructions on the statistics of the number of employees

Appendix to Instructions

Example of calculating the number of employees in full-time equivalent

Interesting articles

Interesting articles