Determining the costs necessary to provide the organization with labor. Labor rationing and calculation of the number of engineers and employees The concept of the number and structure of personnel

05.02.2024

In a market economy, taking into account the population norm (SN) is applicable in the following cases:

if necessary, optimize the number (for example, if it is necessary to reduce employees);
in case of uneven production load (in case of seasonal peaks and recessions);
when improving technological processes (when, thanks to new equipment, the productivity of one worker increases significantly);
with the planned increase in production volumes;
when opening a new division.

Despite the changed circumstances, the basic concept remains the same: the number of employees is determined according to standards.

Let's try to figure out how this works using two typical examples:

volume growth (option 1);
new division (option 2).

How to count

The formula for the population rate differs depending on the situation.

For option 1.

The base number of employees is taken (for the previous period), multiplied by the coefficient of planned production growth (for example, 1.2):

Nbases * 1.2 = N required number of workers.

For option 2, consider a couple of examples, A and B.

Example A. By production (per month).

It is planned to produce 144 structures per month. According to the standards, it is established that 1 person per month capable make 15 designs. Standards there are both underfulfilled and overfulfilled: we are talking about the coefficient of compliance with standards, which is calculated retrospectively. Let's take an example when the standards are exceeded - then the coefficient is higher than 1, for example, 1.2. It will turn out:

144 /15/1.2 = 8 (the required number of workers to produce 144 structures per month).

Sometimes the absenteeism rate is added to the numerator (for example, 1.1) - then the calculation next :

144 * 1.1 /15/1.2 = 8.8 (thus, it is better to have 9 workers - then the monthly production plan will fulfill , even if one of the workers gets sick).

Example B. By service time (per month).

The formula is similar, but the completion factor is not used.

Data for calculations: total labor intensity in hours (calculated as the sum of all types of work multiplied by the duration of each type of work); duration of working hours of 1 employee in hours per month; absenteeism rate.

Let's say: labor intensity is 1560 hours; per month - 164.1 working hours (average in 2019 for a 40-hour week); the absenteeism rate is 1.2. Then:

To determine the minimum number of management staff in the USSR, there were industry standards. Today, it often turns out that the management staff is excessively bloated, and the director asks the personnel officer to express his thoughts regarding the low-level managers. When calculating the standards used to calculate the number of management personnel, it is worth considering the following:

per 1 manager there are from 5 to 15 subordinates (the numbers vary depending on the profile of the company: the more routine work the subordinates do, the more there are; managers in the field of intellectual development, consulting, etc. need the fewest subordinates);
30% managers and 70% performers - this is the most harmonious structure of the company.

Tools for determining the necessary and sufficient number of managers

Delphi method

Contact the experts and get their opinion. It is important to determine exactly for which structural unit it is necessary to find the optimal ratio of managers and subordinates.

Benchmarking method

Studying the practices of competitors. In speeches at conferences and in magazine articles, top managers of companies in your industry sometimes share their experience in building the organizational structure of an enterprise - copy them.

Rosencrantz formula

For those who believe only in numbers. The key indicator for calculations is the number of typical types of work (in pieces) in the area of management, for example, by a department (holding meetings; negotiations with suppliers; signing documentation;...), multiplied by the average time spent on 1 operation.

If you manage to count the number of such operations, for example, in a month, multiply by the average duration of the operation, then divide by 164 working hours per month and give a small allowance (a smoke break, a toilet, a cup of coffee, unexpected, unplanned matters - usually an increasing factor of 1 ,5) - you will get how many managers this department requires.

Example of calculation using the Rosencrantz formula

Sales department. Typical sales management operations per month are 60 (about 3 serious cases daily). The average duration is 3.5 hours. We count:

60 * 3.5 hours / 164 hours * 1.5 = 1.92 managers (almost 2, but will be slightly underworked).

The concept of “labor resources” is used to characterize the working population on a country, region, economic sector or organization scale. Within an individual organization, the most commonly used concept is “personnel”.

Staff (from lat. personalis – personal) is the personnel of the organization, including all employees, as well as working owners and co-owners.

The main criterion for classifying an individual into the “personnel” group is his involvement as a bearer of labor power in labor relations within a particular organization.

The main characteristics of the personnel are:

– the existence of his labor relationship with the employer, which is formalized by an employment contract;
– possession of certain qualitative characteristics (profession, specialty, qualifications, competence, etc.), the presence of which determines the employee’s activities in a specific position or workplace;
– target orientation of personnel activities, i.e. creating conditions for the employee to achieve the goals of the enterprise.

Providing a unified and comprehensive impact on the organization’s personnel as a whole, personnel management:

– firstly, it is integrated into the overall management system of the organization, linking it with strategic guidelines and corporate culture, as well as with planning of research, production, sales, quality improvement, etc.;
– secondly, it includes a comprehensive system of permanent and program measures for regulating employment, planning jobs, organizing the selection, placement and training of personnel, forecasting the content of work, etc.;
– thirdly, it involves careful consideration of the personal qualities and professional characteristics of employees, as well as the assessment of their activities;
– fourthly, it centralizes labor management in the hands of one of the organization’s leaders, and also takes measures to improve the mechanism of personnel work.

The organization's personnel can be considered according to physiological, psychological and sociocultural characteristics (Fig. 1.3).

The main characteristics of the organization's personnel are number And structure.

Rice. 1.3.

Number and structure of personnel

Number of staff is an economic, statistical indicator that determines the number of people belonging to a particular category according to a certain criterion.

The number of personnel in an organization depends on the nature, complexity, labor intensity of production (or other) and management processes, the degree of their mechanization, automation, and computerization.

In the practice of personnel accounting, a distinction is made between payroll, average payroll and attendance.

IN payroll The organization's personnel should include all employees hired for permanent, seasonal, and temporary work for a period of one day or more, from the day they were hired. The list of employees for each calendar day must take into account both those actually working and those absent from work for any reason.

To determine the number of employees for the reporting period, it is calculated average number, which is used to calculate labor productivity, average wages, turnover rates, staff turnover and other indicators.

The average number of employees for the reporting month is calculated by summing the number of employees on the payroll for each calendar day of the reporting month, i.e. from the 1st to the 31st, including holidays (non-working days) and weekends, and dividing the amount received by the number of calendar days of the reporting month.

To correctly determine the average number of employees, it is necessary to keep daily records of the number of employees on the payroll, which should be updated on the basis of orders (instructions) on the hiring, transfer of employees to another job and termination of the employment contract.

The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

It is necessary to distinguish from the payroll of employees turnout, which shows how many people on the list showed up for work. The number of actual workers shows the number of personnel who not only showed up, but also actually started work. The difference between the turnout number and the number of actual workers shows the number of people who are idle all day long (for example, due to lack of electricity, materials, etc.).

Organization personnel structure is a collection of separate groups of workers, united according to a number of characteristics and categories. Depending on participation in the production process, the following are distinguished:

– industrial production personnel (PPP) are workers directly related to production;
– non-industrial personnel – these are employees not directly related to production and its maintenance, and employees of the enterprise’s social infrastructure (employees of children’s and medical institutions on the balance sheet of the enterprise, etc.).

Industrial and production personnel, depending on the nature of their job functions, are divided into categories:

– workers – these are workers directly involved in the creation of material assets or the provision of production and transport services. Workers under

are divided into main ones, directly related to the production of products; auxiliary related to production maintenance;

– specialists – employees performing economic, engineering, technical, legal, administrative and other functions. These include economists, engineers, technologists, lawyers, personnel inspectors, accountants, etc.;
– employees (technical performers) - employees performing financial and accounting functions, preparation and execution of documents, business services and other functions. These include secretaries, timekeepers, cashiers, forwarders, etc.;
– managers, performing enterprise management functions. Managers can be conditionally divided into three levels: the highest (director, general director, manager and their deputies); medium (heads of main structural units - shops, departments, departments, as well as chief specialists); grassroots (working with performers - heads of bureaus, sectors, foremen).

The division of the organization's personnel into categories is carried out in accordance with the regulatory document - the Qualification Directory of Positions of Managers, Specialists and Other Employees, developed by the Institute of Labor and approved by Resolution of the Ministry of Labor and Social Development of the Russian Federation dated August 21, 1998 No. 37 (with additional).

The gender and age structure of an enterprise’s personnel is the ratio of personnel groups by gender (men, women) and age. The age structure is characterized by the proportion of persons of corresponding ages in the total number of personnel. When studying the age composition, the following groupings are recommended: 16, 17, 18, 19, 20–24, 25–29, 30-34, 35-39, 40-44, 45-49, 50-54, 55-59, 60- 64, 65 years and older.

The structure of personnel by level of education characterizes the division of employees with higher education, incomplete higher education, secondary specialized, secondary general.

The structure of personnel by length of service can be considered based on the total length of service and length of service at a given enterprise.

The professional structure of an enterprise's personnel is the ratio of representatives of various professions or specialties (economists, accountants, workers) who have theoretical and practical skills acquired as a result of training and work experience in this field.

The qualification structure of personnel is the ratio of workers of different skill levels (degree of professional training) required to perform certain job functions. In our country, the skill level of workers is determined by rank or class, and for specialists - by category, rank or class.

Organizational structure – this is the composition and subordination of officials in accordance with the organizational structure of the enterprise.

Functional structure reflects the functional division of labor in the field of enterprise management and the relationship between individual groups of personnel depending on the specific management functions they perform (personnel management, finance, repairs, etc.).

Staff structure reflects the composition of personnel in accordance with the staffing table of the enterprise, provides for the delimitation of rights and responsibilities and is expressed in a system of positions, in the order in which they are held.

Social structure characterizes the workforce of an enterprise as a set of groups divided by gender, age, marital status, level of education, income level, etc.

Role structure of the team determines the composition and distribution of creative, communicative and behavioral roles between individual employees. Creative roles are typical for organizers and inventors. Communicative roles determine the content and participation of workers in decision making. Behavioral roles characterize typical patterns of employee behavior at work, at home, and in conflict situations.

The analysis of the personnel structure should be carried out systematically with the aim of timely decision-making by the head of the enterprise and the personnel service to improve it and comply with the management and production tasks being solved.

What is the number of personnel of a company or enterprise? Next, we will examine in detail all aspects of this issue, including what this definition means. The essence of this concept is determined by the nature of the company’s activities, how labor-intensive and complex its production processes are. Personnel numbers should also be influenced by factors such as the degree of mechanization and automation of these processes.

It is on the basis of these indicators that the planned one is set, i.e. standard number of employees of the enterprise. In reality, it is extremely problematic to ensure it. The characteristics and exact figures of the so-called payroll number will be more objective. In other words, here we are talking about actual numbers, i.e. on the number of employees officially registered in the organization. In this case, the total number of employees is divided into three main categories.

What categories of company employees are there?

They can be divided into the following types.

Permanent employees. That is, these are those employees who were hired for a period of at least a year under a contract, and most often for an indefinite period.
Temporary. These are those employees who were hired for a period of up to 2 months. This also includes people hired by the organization to replace an employee who is absent for any reason. In this case, they are accepted for a period of up to 4 months. It usually makes no sense for such employees to also be included in headcount statistics.
Seasonal. Hired to perform seasonal work for up to six months. Agricultural enterprises especially often hire such workers. Usually in the summer the number of employees increases significantly, and in the winter it decreases.

There are also unlisted workers. This group includes external part-time workers, as well as employees who were hired for special or one-time work, or those with whom civil contracts were concluded. And also those who receive a scholarship from the enterprise or were sent by it to study. Unlisted employees also include some other employees.

The headcount can also be used to determine this average for a certain period, for example, a month or a year. At the same time, a statistical study of the number determines the indicator based on the turnout number. This is actually legal, because... Often not all employees attend their workplace every day. Therefore, the turnout indicator is the most objective. If you need to record the number of employees using the most accurate indicators, you should use the latter method.

On the importance of headcount management

For any company, no matter its size or profile, employee management plays a vital role. Without good specialists, no organization will simply be able to achieve its goals and successfully continue its activities, therefore people management is the most important, if not the most important, aspect of management theory and practice. Nowadays, many new principles of production organization have appeared. Many of them are truly worthy of attention and, along with optimal systems and procedures, play an important role in the work of any organization.

But the implementation of all these opportunities directly depends on the employees of the enterprise, i.e. from living people. The most important role is played by their competence, knowledge, qualifications, ability to solve problems as quickly as possible, learn and improve their skills. For example, in order to operate new equipment, an employee must thoroughly know how the old one works. And that's the minimum. For success in competition, it is important that each of the enterprise’s employees has sufficient knowledge. There must be a sufficient number of workers themselves to successfully solve the assigned tasks.

By forecasting the supply and demand for workers, absolutely any company can at least approximately understand how many people it needs to achieve its goal, what their qualifications should be, and how to make the most reasonable placement of personnel.

All other things being equal, the larger the number you can name when talking about the number of personnel of the enterprise, the greater the volume of output will be as a result.

Who is the object of the company's headcount management?

Smart management of personnel is fundamental to their success. This concept is close in meaning to the concept of human resource management. The control object is the same in both cases. The only difference is the approach to each employee and his workforce. And, as you know, it is the main resource.

The object of personnel management is the employee himself. In addition, when managing the number of employees of a company, their totality, that is, the workforce, is also studied. The team can be understood as the entire staff of the company, or the composition of one of its structural units, for example, a workshop or department. It depends on the characteristics of the company. A production cell (for example, a team) can also be an object of study.

A feature of a group of company employees, when they act as an object of management, is their relationship. It is this that makes them a single team, and it is formed due to the fact that this group of people pursues common goals in their work.

The subjects of headcount management are HR employees and managers, at absolutely all possible levels.

The number of employees management system concerns a large number of issues. Let's look at them in more detail.

About the headcount management system

In what cases is it necessary to manage the number of employees of an organization and, in general, the indicators of the number of employees? This is especially important to do in the following cases:

When production volumes change significantly, both downward and upward.
When an organization has significant financial problems.
If the owner of the organization changes.
If the organizational management structure changes.
If there is an IPO.
If foreigners appear among the investors or owners of the company.
When new IT technologies are introduced into control systems.
If there is increased competition in the region in the company's industry.

Let's take a closer look at each of these cases:

Financial problems and significant changes in production volumes.

In this case, planning the number of workers is the most important task. The problem of exceeding the number of employees is especially relevant for companies whose products are rather seasonal in demand, and the rest of the time it is very low. This problem is especially important in our time, when competition is growing in almost all areas, this reduces demand even for company products that cannot be called relevant only in some seasons. This, in turn, causes a decrease in production volume. And in order for a company to achieve success, it must increase profits. What is needed for this? Increase production volumes while reducing production costs. How can you reduce costs? Only by optimizing the number of employees. In some cases, this includes reducing the number of personnel in the organization.

The number of workers must be optimal. If there are too many workers, this increases the cost of maintaining them. If it is not enough, it does not allow you to create as many products as needed to satisfy demand and make a profit.

If the reason for optimization is the difficult financial situation of the organization, then you should first determine how the volume of production (and therefore financial indicators, since one depends on the other) depends on the number of personnel.

IPO, change of ownership, foreign investors.

All these factors directly affect changes in the number of employees in an organization, because they are usually followed by significant changes in company management, working conditions, and wages. This often happens when a new management team joins the organization. They want to study all aspects related to the company's activities and, if necessary, make changes. Diagnostics of the workforce system is one of the main issues that interests them.

Increased competition.

If competition increases in the area in which a company operates, there is a need to make the company and its work more competitive. Improving the labor and production system is one of the most important issues in this case. For example, in the bulk of Russian companies, the system of support personnel (for example, maintenance personnel) is poorly developed, only a small number of such workers are officially registered, or forms of collective labor organization are poorly used, although such forms help to reduce the number of employees and, accordingly, the costs of their maintenance.

In addition, in Russian companies (at least in the main part of them) labor standardization has not been sufficiently implemented. Of course, there are rules. The only problem is that most of them are outdated and at the level of the 80s of the last century. These were just some of the factors influencing the number of personnel.

What methods are used to manage headcount?

Often, when developing systems for managing the number of employees of an enterprise or company, standard expert consulting techniques are used. These can be expert and orientation interviews, data collection, analysis of enterprise documents, setting up diagrams and modeling the necessary business processes. The latter is carried out using various techniques. An example of such a technique would be one that is based on functional analysis.

Most often these methods are used in the following order:

Conducting introductory interviews, that is, the products or services that the business produces, the key functions responsible for the business processes of the division are clarified.
Document analysis is usually carried out in the second stage.
After this, interviews are conducted with department heads. They relate to the content of business procedures, standards for their implementation, and quality assessment. The results of these interviews include recommendations for optimizing the number of personnel.
At the last stage, an analysis of the economic efficiency of the enterprise’s activities is carried out, and recommendations for its improvement are given.

The taxation system in the form of UTII for certain types of activities can be applied, including in relation to the provision of services for repair, maintenance and washing of motor vehicles (clause 3, clause 2, article 346.26 of the Tax Code of the Russian Federation). According to paragraph 3 of Art. 346.29 of the Tax Code of the Russian Federation, to calculate the amount of single tax for this type of business activity, the physical indicator “number of employees, including individual entrepreneurs” is used.

If an organization applies, along with “imputed” taxation, a different taxation regime or carries out several types of activities subject to UTII, then it is obliged to keep separate records of indicators, as well as property, liabilities and business transactions in relation to “imputed”, as well as other business activities. At the same time, the Tax Code does not establish the procedure for distributing the number of administrative and management personnel (AUP) employees.

How should the physical indicator “number of employees, including individual entrepreneurs” be determined when combining regimes? We will answer this question in this article.

What is meant by number of employees?

For purposes of application Ch. 26.3 Tax Code of the Russian Federation under number of employees means the average number of employees for each calendar month of the tax period, taking into account all employees, including part-time workers, contract workers and other civil contracts ( Art. 346.27 Tax Code of the Russian Federation).

The average number of employees is calculated in accordance with Instructions for filling out federal statistical observation forms(Further - Directions). Yes, according to paragraph 77 of the above-mentioned document, when determining the average number, the average number on the payroll is summed up:

employees;
external part-time workers;
persons working under civil contracts.

For your information

By virtue of paragraph 83Instructions The average number of employees who performed work under civil contracts does not include individual entrepreneurs without the formation of a legal entity who entered into a civil contract with an organization and received remuneration for work performed and services rendered.

The average number of employees per month is calculated by summing the number of employees for each calendar day of the month, that is, from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays ( non-working days) and weekends, and dividing the resulting amount by the number of calendar days of the month.

It should be borne in mind that when determining the value of this physical indicator of basic profitability, the number of hired employees of business entities that have entered into civil contracts with UTII payers for the performance (rendering) of work (services) for them is not taken into account. That is, employees of third-party organizations who are co-executors of the work (services provided) performed by the “imputed person” are not taken into account ( Letter of the Federal Tax Service of Russia dated May 30, 2014 No.GD-4-3/10384).

When is separate accounting required?

By virtue of clause 6 art. 346.26 Tax Code of the Russian Federation if the “imputed person” carries out several types of business activities subject to UTII, then the indicators necessary for calculating the tax are recorded separately for each type of activity.

If, along with entrepreneurial activities for which the taxpayer applies a special regime in the form of UTII, he also carries out other types of activities, then in accordance with clause 7 art. 346.26 Tax Code of the Russian Federation he is obliged:

keep separate records of property, liabilities and business transactions in relation to business activities subject to a single tax and business activities taxed in accordance with a different taxation regime;
calculate and pay taxes in relation to other types of activities in accordance with other taxation regimes.

What is the methodology for calculating the physical indicator of basic profitability “number of employees, including individual entrepreneurs” in the above situations? How is the number of AUP employees distributed?

On the procedure for distributing the number of AUP employees

…when carrying out several “imputed” types of activities

The procedure for distributing the number of AUP employees when carrying out several types of business activities within the framework of the taxation system in the form of UTII, one of which uses the physical indicator “number of employees, including individual entrepreneurs,” is not contained in the Tax Code of the Russian Federation.

According to the official position expressed in LetterMinistry of Finance of Russia dated October 25, 2013 No. 03-11-06/3/45218 , when carrying out “imputed” activities using this physical indicator and types of business activities subject to UTII, using other physical indicators, the total number of AUPs is distributed based on the average number of AUPs per employee directly engaged in business activities (including individual entrepreneurs), and the average number of employees engaged in activities for which the physical indicator of basic profitability “number of employees, including individual entrepreneurs” is used when calculating UTII.

To distribute the total number of AUPs in proportion to the average number of other employees, officials propose using the following formula:

Kro1 = ((Kaup / Kro) x Kr1) + Kr1 , Where:

Kro1 - the total number of employees, taking into account the distributed AUP by type of activity, for which the physical indicator is “the number of employees, including individual entrepreneurs”;

Kaup - total number of AUP;

Cro - the total number of employees for all types of activities, including individual entrepreneurs and not taking into account the AUP;

Kr1 - the number of employees (including individual entrepreneurs and not taking into account the AUP) by type of activity, for which the physical indicator is “the number of employees, including individual entrepreneurs.”

In numbers it will look like this.

LLC "Shesterenka" applies the taxation system in the form of UTII in relation to two types of business activities:

provision of repair, maintenance and washing services for motor vehicles;
retail trade carried out through stores with a sales floor area of no more than 150 sq. m for each trade organization object.

The UTII base for the first type of activity is determined based on the number of employees, for the second - based on the area of the sales floor.

What is the procedure for calculating the physical indicator “number of employees, including individual entrepreneurs” for the purposes of calculating UTII if the LLC employs 11 people: a director, an accountant, 4 car mechanics, 2 electricians and 3 salesmen?

According to the explanations of the Ministry of Finance, this physical indicator is defined as the ratio of the number of AUP to the number of employees excluding AUP, multiplied by the number of employees providing repair, maintenance and washing services for motor vehicles. The result obtained is summed up with the number of workers employed in the named type of activity.

Let's calculate the share of AUP attributable to the type of activity “services for repair, maintenance and washing of motor vehicles.” To do this, divide the number of employees of the AUP (2 people) by the number of all employees of the LLC for all types of activities, excluding the AUP
(9 people) and multiply by the number of employees, not taking into account the AUPs providing services to the population (6 people):

(2 people / 9 people) x 6 people = 1.3 units

We add the calculated share of AUP employees to the number of employees providing services:

1.3 + 6 people = 7.3 units

Accordingly, the value of the physical indicator “number of employees, including individual entrepreneurs” is equal to 7 units (remember, the values of physical indicators are indicated in whole units ( clause 11Art. 346.29 Tax Code of the Russian Federation)).

A similar point of view regarding the methodology for calculating the physical indicator is also expressed in letters of the Ministry of Finance of Russia dated November 23, 2012 No. 03-11-06/3/80 , dated October 25, 2011 No. 03-11-11/265 .

...when combining modes

The procedure for distributing the number of AUP employees when carrying out several types of business activities, one of which applies a taxation system in the form of UTII with the physical indicator “number of employees, including individual entrepreneurs,” is also not defined by the Tax Code.

According to the official position, “imputers” conducting business activities in the provision of services for the repair, maintenance and washing of motor vehicles, when carrying out business activities taxed under a different taxation regime, are required to take into account the total number of employees engaged in the provision of services in order to calculate the amount of the single tax. of these services, including the number of employees of the AUP ( Letter of the Ministry of Finance of Russia dated November 23, 2012 No. 03-11-06/3/80 , dated July 26, 2012 No. 03-11-06/3/55 , dated 08/28/2012 No. 03-11-06/3/63 , dated 10/07/2010 No. 03-11-06/3/139 ).

Example 2

Let's use the conditions of example 1. Let us clarify that in relation to the second type of business activity, LLC applies OSNO.

How will the physical indicator “number of employees, including individual entrepreneurs” be calculated for the purposes of calculating UTII if 6 people are employed in the “imputed” activity, and the AUP is 2 people?

In this case, the physical indicator is 8 people. (2 people + 6 people).

Opinion of the judiciary

For a long time, arbitrators could not develop a unified approach to resolving this problem.

Some courts, recognizing the above-mentioned position of the regulatory authorities as legitimate, noted that without management personnel it is impossible for the taxpayer to receive income, calculated taking into account the totality of factors directly affecting the receipt of this income. Therefore, when calculating UTII as part of the physical indicator “number of employees, including individual entrepreneurs,” it is necessary to take into account the manager, his deputy and the chief accountant (see. Resolution of the Federal Antimonopoly Service ZSO dated 09.12.2008 No. F04-7728/2008, FAS VSO dated August 11, 2008 No. А33-7538/07-Ф02-3350/08 in case No. A33-7538/07).

However, there is a court case ( Resolution of the Federal Antimonopoly Service of Ukraine dated June 24, 2010 No. А07-18263/2009-А-ВКВ), in which it was concluded that since the physical indicator used characterizes a certain type of business activity, when calculating it, only those workers who are directly employed in carrying out the “imputed” type of activity should be taken into account. Accordingly, an AUP that is not involved in activities subject to UTII should not be taken into account when determining the average number of employees.

In practice, sometimes there are situations when the taxpayer considers it necessary to distribute AUP employees in proportion to the revenue received from a particular type of activity in the total revenue. Let's look at what has been said with an example.

Example 3

Let's use the conditions of example 2.

How will the physical indicator “number of employees, including individual entrepreneurs” be calculated for the purpose of calculating UTII, if revenue from the provision of services for repair, maintenance and washing of motor vehicles for the first quarter amounted to 70% of the total revenue of the LLC?

The share of AUP in proportion to revenue is 1.4 units. (2 people x 70 / 100).

The physical indicator “number of employees, including individual entrepreneurs” for calculating UTII is 7 people. (1.4 units + 6 people).

There are a number of court cases (see, for example, resolutionsFAS PO dated 07.07.2006 No.A65-25565/2005, FAS UO dated July 26, 2007 No.Ф09-5876/07-С3), in which the arbitrators, siding with the organization, recognized the named method of calculation as correct.

However, recent Determination of the Supreme Court of the Russian Federation dated February 25, 2015 No.307-KG15-318, we believe, has put everything in its place, showing how a taxpayer should act when calculating a physical indicator.

The essence of the matter is this. In addition to carrying out the main business activity of selling cars and their warranty service, for which OSNO is applied, the organization provides services for repair, maintenance and washing of motor vehicles, in respect of which UTII is paid.

According to the taxpayer, when determining the physical indicator “number of employees, including individual entrepreneurs” for the purpose of calculating the single tax, only those employees who directly provide these services should be taken into account, summing them with the average number of management personnel and calculating this indicator in proportion to the amount of revenue received from “ imputed" activities, in total revenue from sales of products (works, services).

During the tax audit, inspectors did not agree with this calculation and declared it unlawful.

Courts of all instances supported the position of the Federal Tax Service ( Resolution of the AS SZZ dated November 12, 2014 on case No.A26-7013/2013). According to the arbitrators, the methodology used by the organization to determine the physical indicator is not provided Ch. 26.3 Tax Code of the Russian Federation and cannot be used due to the fact that the UTII base is not related to the economic results of the taxpayer’s activities. The calculation of a physical indicator in proportion to revenue does not correspond to the principle of imputed income, the calculation of which, according to the provisions of this chapter, should be based on constant indicators.

Supreme Court in Definition No.307-KG15-318 refused the taxpayer to submit a cassation appeal for consideration in a court session of the Judicial Collegium for Economic Disputes of the Supreme Court, indicating that in the case of carrying out several types of business activities, one of which applies a taxation system in the form of UTII with a physical indicator of basic profitability “number of employees, including individual entrepreneur”, when calculating this physical indicator, one should take into account the total number of employees engaged in the provision of these services, including the total number of AUP, without its distribution.

Let us note that this is the first court decision on the situation under consideration, made at the highest judicial level. As you can see, the position of the RF Armed Forces coincides with the official position of the regulatory authorities.

To calculate the amount of a single tax when combining the tax system in the form of UTII with other tax regimes, in calculating the physical indicator “number of employees, including individual entrepreneurs,” it is necessary to take into account the total number of employees of the AUP.

When carrying out several types of “imputed” activities (using different physical indicators), the total number of AUP is distributed based on the average number of AUP per employee directly engaged in business activities (including individual entrepreneurs), and the average number of employees employed in the activity, according to which, when calculating UTII, uses the physical indicator of basic profitability “number of employees, including individual entrepreneurs”.

Labor standards for engineering and technical workers (E&T) and employees are necessary for the correct calculation of their number, the objective distribution of responsibilities between employees, the growth of their labor productivity, and objective conditions for material incentives.

To engineering and technical workers include employees organizing the production process, technical, economic and managerial management. It is necessary to distinguish between engineers and specialists. The basis for classifying workers as engineers is the position they hold (engineer, technician, agronomist, livestock specialist), and not education, so they also include practitioners who do not have a special education.

Specialists— these are workers who have completed higher and secondary specialized education. They can be either engineers or employees.

Specialists include workers engaged in engineering, technical, economic and other work; employees include employees who prepare and process documentation, accounting and control, and business services (secretaries, commandants, clerks, cashiers, timekeepers, forwarders, etc.).

Taking into account the peculiarities of the work of engineers and employees, their work is normalized using various methods of analytical standardization of the labor intensity of work and the number of performers. The choice of standardization method depends on the complexity of the work performed, the variety of methods and approaches to solving problems, and the repeatability of the work. Accordingly, three groups can be defined:

1. Works that do not require great creative effort and are characterized by a small variety of operations performed

They require precise implementation of the established procedure, rules, methods, instructions, standards (for example, shorthand, office work, accounting operations, detailing and copying documents, their execution and reproduction, calculations according to a given program). Time standards for these works are established using analytical methods.

Let's consider how the work of a contractor is regulated to create a piecework order for work performed at an industrial enterprise.

Example 1

Creating a work order for completed work contains a number of sequential actions (algorithm; see diagram).

When performing work to create a work order, the contractor must act according to an algorithm. Knowing the initial data (number of workers), you can estimate the labor intensity of this work. Considering that the contractor also performs other work, for which there are also prescribed algorithms, we can calculate the total labor intensity and, accordingly, determine the number of contractors in the enterprise.

2. Jobs that require creative work

These works represent not only technical activities (preparing materials, design, drawing up diagrams and calculations), but also creative ones - studying various materials and finding solutions to problems. These are design, calculation, design, planning and other works.

The first part is normalized using analytical standardization methods, the second - creative - part is impossible to normalize using these methods. The following applies to them:

method of analogies by categories of complexity of work performed;
expert method;
method based on typical representatives.

So, analogy method consists in the fact that previously developed topics, designs and technological processes are divided into the simplest elements of work, for which the actual time spent is recorded. When rationing the labor intensity of development, the time value is taken from analogues and adjusted (tightened) taking into account the growth in labor productivity.

Practice shows that up to 50-60% of designs and their manufacturing technology are repetitive elements of work.

For your information

The complexity of that part of the work that has no analogues is calculated using conversion factors that take into account the complexity and originality of the work. Conversion factors are established primarily using the expert method.

To standardize the labor of designers and technologists, you can use analytical-calculation method, which is carried out in two stages.

At the first stage, when issuing the work to the designer (technologist), only the type of work is indicated and an approximate time standard is entered. This is necessary in order to calculate the employee’s monthly workload plan.

At the second stage, when the work is completed, quantitative and qualitative rationing of labor costs is carried out. Quantitative assessment answers the question of how many standard 1A4 formats fit in the finished drawing. A qualitative assessment allows you to classify a drawing into a certain complexity group.

Let's consider an example of rationing the work of designers at a machine-building enterprise.

Example 2

All products developed by designers are expertly divided into four groups:

simple products;
products of medium complexity;
complex product;
product modernization.

Regardless of the complexity, the development of each product consists of a number of successive stages:

For each group of products at each stage, based on the actual time spent, the time standard is determined (Table 1).

Table 1

Table of preliminary production rates for the development of a new product, h

No.	Stages of product design development	Simple product	Medium complexity product	Complex product	Product Upgrade
	Development of a draft product model
	Development of a 3D model and design documentation for a prototype
	Supervising the creation of a prototype
	Correction of drawings and preparation of a complete set of design documentation
	Correction of design documentation based on the results of the installation batch
	Drawing up and approval of the act of transfer to serial production

Based on this table, the workload of each designer is calculated, the release date of the product is determined, and the need for design bureau employees is determined.

3. Management work, including the work of heads of departments of the management apparatus

The most difficult labor to regulate. A method is used to determine the number of employees based on controllability standards and management functions.

Controllability rate- this is the number of people who are directly subordinate to the manager.

The optimal controllability rate is 7 people. This is due to the peculiarity of human RAM to store information about seven unrelated objects.

In real life, the controllability limit can reach 40 people. It depends on the abilities, experience of the manager, the uniformity of the tasks performed and many other factors, for example:

● type of activity of the organization;

● location of management objects (due to the geographical location of branches or departments of an organization, in some cases it is impossible to achieve optimal controllability indicators);

● qualifications of employees (the level of control over the activities of employees depends on their skills and motivation);

● type of organizational structure (hierarchical, matrix, project);

● level of standardization of tasks;

● level of automation of activities, etc.

It is important for an enterprise to determine the total number of employees for each function. It is calculated using correlation analysis methods, which take into account the influence of the most significant factors on the labor intensity of work on a given function.

The number of managers by functional responsibilities for implementing basic management functions can be calculated according to the data in Table. 2.

table 2

Determining the number of managers

	Calculation formula for the number of management employees by management functions
	K y = 23.6615 + 0.0011 × M p + 0.029 × K pr
	K st = 0.05 × (K new + K open)
Pre-production	K spp = 1.85 + 0.0051 × K pr
	K otiz = 11.2142 + 0.0031 × K ppp
	K op = 12.0716 + 0.0286 × K pr + 0.523 × Ch sp
	K peo = 5.015 + 0.0006 K ppp + 0.0006 × M r
	K buh = 3.9603 + 0.0013 × M + 0.0045 × K ppp
	K ok = 2.2129 + 0.0012 × K ppp
Occupational Safety and Health	K oitb = 1.1 + 0.0062 × M r
	K d = 1.7883 + 0.0019 × K ppp + 0.0002 × D

Explanations for abbreviations in table. 2:

K y - the total number of managers at different levels;

M p - number of jobs in primary production;

Kpr - the number of workers in the main production;

K st - the number of employees of standardization and certification services;

K new - the number of employees involved in the development and implementation of new technologies and equipment;

To otk - the number of employees of the technical control department;

K SPP - the number of workers in the production preparation service;

K otiz - the number of employees in the remuneration department;

K pp - the total number of industrial production personnel;

K op - number of employees in the production technical support department;

Ch sp - number of independent structural divisions of the enterprise, units;

K peo - the number of employees of the economic planning department;

K book - the number of employees in the accounting and financial departments;

M - number of names, standard sizes and articles of materials, semi-finished products, purchased products, units;

K ok - number of personnel training service employees;

K OHS - the number of employees in the occupational health and safety department;

K d - number of employees in the office and business services department;

D - annual document flow, units.

The total number of independent structural units, their deputies and assistants, which are directly subordinate to the first manager, is calculated by the formula:

H sp = 7.78 + 0.00019 × K ppp.

Note!

These calculation methods were developed in a planned economy and were used at large industrial enterprises. Therefore, in modern conditions they can only serve as a rough guide.

Example 3

Using the methodology presented above, we will calculate the number of management personnel.

The initial data are presented in table. 3, calculation results are in table. 4.

Table 3

Determining the number of managers based on management functions

Indicators	Meaning
Number of jobs in primary production (M p)
Number of workers in main production (K pr)
Number of employees involved in the development and implementation of new technologies and equipment (K new)
Number of employees of the technical control department (K otk)
Total number of industrial production personnel (K pp)
Number of independent structural divisions of the enterprise (H joint), units.
Number of names, standard sizes and articles of materials, semi-finished products, purchased products (M), units.
Annual document flow (D), units.

Table 4

Number calculation

Characteristics of the functional responsibilities of managers and their departments	Number
General (linear) management of main production
Standardization and certification of products, technological processes and other production elements
Pre-production
Organization of labor and wages
Operational management of main production
Technical and economic planning
Accounting and financial activities
Recruitment and training
Occupational Safety and Health
General office work and business management

conclusions

If we compare the calculation results with the number of personnel at a real industrial enterprise, then regarding labor protection, staffing and training, and production preparation, we can see that the estimated number of personnel is very close to the real one.

As for accounting functions (PEO, accounting, H&S, office work), the calculated data is overestimated by 2-3 times. The work of these departments is quite automated and does not require so many employees.

R. V. Kazantsev,
Financial Director of UK Teplodar