Instruction

1

The average number

**of employees**of the organization takes into account the average**number****of employees**. Separately, we consider the average**number**working on the external alignment of posts and the average**number****of employees**, which were entered into a civil contract to perform specific work. Background information necessary to take in the timesheet. They filled in each division of your company. The calculations refer to paragraphs 81 to 84 of Order No. 278.2

The timesheet payroll time determine

**the number**on a certain date, for example, on the last day of the reporting period. Note that not all categories**of workers**shall be taken into account, their list is given in paragraph 83. Some of the workers that contribute to payroll, are also not factored into the average. These include women who are on leave for pregnancy and childbirth, as well as those who are enrolled or were enrolled in universities.3

Determine

**the number****of employees**at the end of each month of the reporting year. It is determined on each calendar day. In this case**, the number**in weekends and holidays equal to the number of the working day before the weekend. Note that this includes the owners of the business, if they have it paid for. Vacationers who are granted a regular vacation; employees who are on sick leave or absent on official business (the business trip) are also considered in the calculation.4

Fold list

**the number**for each day of a particular month and divide it by the number of calendar days in it. The resulting value is rounded to the nearest units. It will be the average value for that month.5

For each period, which is a reporting quarter, year, add the average

**numbers**for the months that go into it and divide, respectively, on 3 or 12. This will be the average value over a specific quarter or fiscal year.Useful advice

When calculating the payroll of those employees who work part-time, half rate, get fee or not working a full day are counted as one unit.