Calculate the share of personnel. How to calculate the specific gravity in different areas? Workforce Planning

Formula and algorithm for calculating the specific gravity in percent

There is a set (whole), which includes several components (component parts).

Let us introduce the following notation:

X1, X2, X3, ..., Xn are parts of the whole.

They can be expressed in various units of measurement - rubles, pieces, kilograms, etc.

To find the specific gravity of each part of the population (Wi), you need to use the following formula:

That is, the value of each part is divided by the total amount and multiplied by 100 percent.

The specific weight will show the value, significance or influence of each element of the population.

To check the correctness of the calculations, you need to add all the specific weights together - their sum must be equal to 100 percent.

Example of calculating the specific gravity in percent

The company produced 100,000 notebooks in the reporting period.

Among them:

• notebooks 12 sheets - 30,000 pieces.
• notebooks 18 sheets - 10,000 pieces.
• notebooks 24 sheets - 10000 pieces.
• notebooks 48 sheets - 30,000 pieces.
• notebooks 96 sheets - 20,000 pieces.

It is required to find the specific gravity of each type of product.

To solve this problem, we use the formula that was given above.

1) W1 (notebooks 12 sheets) = (30000 / 100000) * 100% = 0.3 * 100% = 30%.

2) W1 (notebooks 18 sheets) = (10000 / 100000) * 100% = 0.1 * 100% = 10%.

3) W1 (notebooks 24 sheets) = (10000 / 100000) * 100% = 0.1 * 100% = 10%.

4) W1 (notebooks 48 sheets) = (30000 / 100000) * 100% = 0.3 * 100% = 30%.

5) W1 (notebooks 96 sheets) = (20000 / 100000) * 100% = 0.2 * 100% = 20%.

We sum up the obtained specific weights:

30% + 10% + 10% + 30% + 20% = 100%.

This means that everything was calculated correctly.

Specific Gravity Calculation in Excel

If the set includes a fairly large number of elements, then the specific gravity of each element is very convenient to calculate using Excel.

Here's how you can do it (using the notebook problem as an example):

1) We make a table consisting of 3 columns: 1st column - name, 2nd column - value, 3rd column - specific gravity.

2) In cell D3 we write the formula for the specific weight of notebooks 12 sheets:

Set the percentage format of the cell - to do this, click on the "%" button located on the toolbar.

3) To calculate the remaining specific weights, copy the formula from cell D3 to the lower cells (D4, D5, etc.).

In this case, the percentage format will be applied to these cells automatically, and it will not need to be set.

When finding specific gravity as a percentage in Excel, the “Increase Bit Depth” button can be very useful, it is located on the toolbar next to the percentage format button:

This button is needed when the specific gravity is a fraction and you want to display tenths and hundredths.

4) The last step is to add the specific weights using the SUM function.

The concept of specific gravity is very common in various fields of science and life. What does it mean and how to calculate the specific gravity?

Concept in physics

Specific gravity in physics is defined as the weight of a substance per unit volume. In the SI measurement system, this value is measured in N/m3. To understand how much it is 1 N / m3, it can be compared with a value of 0.102 kgf / m3.

where P is the weight of the body in Newtons; V is the volume of the body in cubic meters.

If we consider simple water as an example, then we can see that its density and specific gravity are almost the same and change very slightly with changes in pressure or temperature. Her at. in. equal to 1020 kgf/m3. The more salts are dissolved in the composition of this water, the greater the value of y. in. This indicator for sea water is much higher than for fresh water, and is equal to 1150 - 1300 kgf / m3.

The scientist Archimedes once noticed a long time ago that a buoyant force acts on a body immersed in water. This force is equal to the amount of fluid that the body displaced. When the body weighs less than the volume of the displaced liquid, then it floats on the surface and goes to the bottom if the situation is reversed.

Specific Gravity Calculation

"How to calculate the specific gravity of metals?" - such a question often occupies those who develop heavy industry. This procedure is needed in order to find among the various variations of metals those that will differ in better characteristics.

The features of various alloys are as follows: depending on which metal is used, whether it be iron, aluminum or brass, of the same volume, the alloy will have a different mass. The density of a substance, calculated according to a certain formula, is most directly related to the question that workers ask when processing metals: "How to calculate the specific gravity?"

As mentioned above, u. in. is the ratio of the weight of a body to its volume. Do not forget that this value is also defined as the force of gravity of the volume of the substance being determined taken as the basis. For metals, their in. and density are in the same ratio as the weight to the mass of the test subject. Then you can use another formula that will answer the question of how to calculate the specific gravity: s.v. / density = weight / mass = g, where g is a constant value. The unit of measurement is y. in. metals is also N/m3.

Thus, we have come to the conclusion that the specific gravity of a metal is called the weight per unit volume of a dense or non-porous material. To determine u. c., you need to divide the mass of dry material by its volume in an absolutely dense state - in fact, this is a formula used to determine the weight of a metal. To achieve this result, the metal is brought into such a state that there are no pores in its particles, and it has a uniform structure.

Share in the economy

The share in the economy is one of the most frequently discussed indicators. It is calculated to analyze the economic, financial part of the economic activity of the organization, etc. This is one of the main methods of statistical analysis, or rather, the relative value of this structure.

Often the concept of specific weight in the economy is the designation of a certain share of the total volume. The unit of measure in this case is a percentage.

U. in. = (Part of the whole / Whole)X100%.

As you can see, this is a well-known formula for finding the percentage ratio between the whole and its part. This leads to the observance of 2 very important rules:

1. The overall structure of the phenomenon under consideration should in total be no more and no less than 100%.
2. It absolutely does not matter what specific structure is being considered, whether it is the structure of assets or the share of personnel, the structure of the population or the share of costs, the calculation in any case will be carried out according to the above formula.

Share in medicine

Specific gravity in medicine is a fairly common concept. It is used in analysis. It has long been known that the w.v. water is proportional to the concentration of dissolved substances in it, the more there are, the greater the specific gravity. U.v. distilled water at 4 degrees Celsius is 1,000. Hence it follows that the r.v. urine can give an idea of ​​the amount of substances dissolved in it. From here it is possible to make this or that diagnosis.

The specific gravity of human urine ranges from 1.001 to 1.060. Young children have less concentrated urine with values ​​ranging from 1.002 to 1.030. In the first days after birth, the specific gravity of urine ranges from 1.002 to 1.020. According to these data, doctors can judge the work of the kidneys and make one or another diagnosis.

1) The share of workers in the total number of employees of the economy:

where ∆Ud is the share of workers in the total number of workers;

Dpl - according to the plan, the number of days worked by one worker per year;

2) The number of days selected by one worker per year:

∆D - the number of days worked by one worker per year;

Ppl - according to the plan, the average length of the working day;

NVpl - according to the plan, the production of gross output for one man-hour.

) Working hours:

where Udf is the actual share of workers in the total number of workers;

∆P - average working day;

NVpl - according to the plan, the production of gross output for one man-hour.

) Average hourly output of workers:

where Udf is the actual share of workers in the total number of workers;

Df - the actual number of days worked by one worker per year;

Pf - actually the average length of the working day;

∆CV - gross output per man-hour.

It is mandatory to analyze the change in the average hourly output as one of the main indicators of labor productivity and a factor that determines the average daily and average annual output of workers. The value of this indicator depends on many factors: the degree of mechanization of production processes, the qualifications of workers, their work experience and age, the organization of labor and its motivation, equipment and technology of production, climatic and economic conditions of management, etc. To study the influence of these factors on the level average hourly output, you can use the methods of multiple correlation analysis.

The level of average hourly output in the economy also depends on changes in the structure of industries (Table 4). If the share of the industry in which the average hourly output is higher than in others increases, then this will lead, other things being equal, to an increase in its average level for the economy and vice versa.

Table 4 - Calculation of the impact of the sectoral structure of production on the change in average hourly output

Industry	Average hourly output, rub.	Structure of industries, %			Change in average hourly output, rub.
crop production
animal husbandry

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Among the many parameters characterizing the properties of materials, there is one such as specific gravity. Sometimes the term density is used, but this is not entirely true. But one way or another, both of these terms have their own definitions and are used in mathematics, physics and many other sciences, including materials science.

Specific Gravity Determination

The physical quantity, which is the ratio of the weight of a material to the volume it occupies, is called the HC of the material.

Materials science of the 21st century has gone far ahead and has already mastered technologies that were considered science fiction just a hundred years ago. This science can offer modern industry alloys that differ from each other in qualitative parameters, but also in physical and technical properties.

To determine how a certain alloy can be used for production, it is advisable to determine the HC. All items made with the same volume, but different types of metals were used for their production, will have a different mass, it is in a clear relationship with the volume. That is, the ratio of volume to mass is a certain constant number characteristic of this alloy.

To calculate the density of the material, a special formula is used that has a direct relationship with the HC of the material.

By the way, the HC of cast iron, the main material for creating steel alloys, can be determined by the weight of 1 cm 3, reflected in grams. The more HC metal, the heavier the finished product will be.

Specific Gravity Formula

The formula for calculating HC looks like the ratio of weight to volume. To calculate the SW, it is permissible to apply the calculation algorithm, which is set out in the school physics course.
To do this, it is necessary to use the law of Archimedes, or rather the definition of the force that is buoyant. That is, a load with a certain mass and at the same time it rests on the water. In other words, it is influenced by two forces - gravity and Archimedes.

The formula for calculating the Archimedean force is as follows

where g is the SW of the fluid. After the substitution, the formula takes the following form F=y×V, from here we obtain the formula for the SW load y=F/V.

The difference between weight and mass

What is the difference between weight and mass. In fact, in everyday life, it does not play any role. Indeed, in the kitchen, we do not develop between the weight of the chicken and its mass, but between these terms there are serious differences.

This difference is clearly visible when solving problems related to the movement of bodies in interstellar space and nothing to do with our planet, and under these conditions these terms differ significantly from each other.
We can say the following, the term weight has meaning only in the zone of action of gravity, i.e. if an object is located near a planet, star, etc. Weight can be called the force with which the body presses on an obstacle between it and the source of attraction. This force is measured in newtons. As an example, we can imagine the following picture - there is a plate next to the paid education, with a certain object located on its surface. The force with which the object presses on the surface of the plate and will be the weight.

The mass of a body is directly related to inertia. If we consider this concept in detail, then we can say that the mass determines the size of the gravitational field created by the body. In fact, this is one of the key characteristics of the universe. The key difference between weight and mass is that mass is independent of the distance between the object and the source of the gravitational force.

Many quantities are used to measure mass - a kilogram, a pound, etc. There is an international SI system in which kilograms, grams, etc., which are familiar to us, are used. But besides it, many countries, for example, the British Isles, have their own system of measures and weights, where weight is measured in pounds.

Difference Between Specific Gravity and Density

UV - what is it?

Specific gravity is the ratio of the weight of matter to its volume. In the international SI measurement system, it is measured as a newton per cubic meter. To solve certain problems in physics, hydrocarbons are determined as follows - how much the substance being examined is heavier than water at a temperature of 4 degrees, provided that the substance and water have equal volumes.

For the most part, this definition is used in geological and biological studies. Sometimes, the SW calculated by this method is called relative density.

What are the differences

As already noted, these two terms are often confused, but since the weight is directly dependent on the distance between the object and the gravitational source, and the mass does not depend on this, therefore the terms SW and density differ from each other.
But it must be taken into account that, under certain conditions, mass and weight may coincide. It is almost impossible to measure HC at home. But even at the level of a school laboratory, such an operation is quite easy to perform. The main thing is that the laboratory should be equipped with scales with deep bowls.

The item must be weighed under normal conditions. The resulting value can be designated as X1, after which the bowl with the load is placed in water. In this case, in accordance with the law of Archimedes, the cargo will lose part of its weight. In this case, the yoke of the scales will warp. To achieve balance, a weight must be added to the other bowl. Its value can be designated as X2. As a result of these manipulations, the SW will be obtained, which will be expressed as the ratio of X1 and X2. In addition to substances in the solid state, specific ones can also be measured for liquids and gases. In this case, measurements can be performed under different conditions, for example, at elevated ambient temperatures or at low temperatures. To obtain the desired data, instruments such as a pycnometer or a hydrometer are used.

Specific Gravity Units

Several systems of measures and weights are used in the world, in particular, in the SI system, hydrocarbons are measured in the ratio of N (Newton) to a cubic meter. In other systems, for example, the CGS, specific gravity uses such a unit of measurement d (dyn) to a cubic centimeter.

Metals with the highest and lowest specific gravity

In addition to the concept of specific gravity used in mathematics and physics, there are quite interesting facts, for example, about the specific gravity of metals from the periodic table. if we talk about non-ferrous metals, then gold and platinum can be attributed to the most “heavy” ones.

These materials exceed in specific gravity such metals as silver, lead and many others. The "light" materials include magnesium with a weight lower than that of vanadium. We must not forget radioactive materials, for example, the weight of uranium is 19.05 grams per cubic cm. That is, 1 cubic meter weighs 19 tons.

Specific gravity of other materials

Our world is hard to imagine without many materials used in production and everyday life. For example, without iron and its compounds (steel alloys). The HC of these materials fluctuates in the range of one or two units and these are not the highest results. Aluminum, for example, has a low density and low specific gravity. These indicators allowed it to be used in the aviation and space industries.

Copper and its alloys have a specific gravity comparable to lead. But its compounds - brass, bronze are lighter than other materials, due to the fact that they use substances with a lower specific gravity.

How to Calculate the Specific Gravity of Metals

How to determine HC - this question often arises among specialists employed in heavy industry. This procedure is necessary in order to determine exactly those materials that will differ from each other with improved characteristics.

One of the key features of metal alloys is what metal is the basis of the alloy. That is, iron, magnesium or brass, having the same volume, will have a different mass.

The density of the material, which is calculated on the basis of a given formula, is directly related to the issue under consideration. As already noted, SW is the ratio of body weight to its volume, we must remember that this value can be defined as the force of gravity and the volume of a certain substance.

For metals, hydrocarbons and density are determined in the same proportion. It is permissible to use another formula that allows you to calculate the SW. It looks like this: SW (density) is equal to the ratio of weight and mass, taking into account g, a constant value. It can be said that the hydrocarbon of a metal can, is called the weight of a unit volume. In order to determine the HC, it is necessary to divide the mass of dry material by its volume. In fact, this formula can be used to get the weight of the metal.

By the way, the concept of specific gravity is widely used in the creation of metal calculators used to calculate the parameters of rolled metal of various types and purposes.

The HC of metals is measured under qualified laboratory conditions. In practice, this term is rarely used. Much more often, the concept of light and heavy metals is used, metals with a low specific gravity are classified as light, respectively, metals with a high specific gravity are classified as heavy.

When calculating the number of employees, one should be guided by the Decree of Rosstat dated November 20, 2006 No. 69 (hereinafter referred to as Decree No. 69). It sets out in detail the procedure for determining the payroll of the organization and the total number of all employees, including external part-time workers and those who work under civil law contracts.

Average headcount

Basically, the accountant calculates the average number of employees. For example, in one of the options for calculating the share of profit attributable to separate divisions, it is necessary to determine the share of the average number of employees (Article 288 of the Tax Code of the Russian Federation). This indicator is also used in chapters 21 "Value Added Tax" (Article 149 of the Tax Code of the Russian Federation), 24 "Unified Social Tax" (Article 239 of the Tax Code of the Russian Federation), etc.

In addition, the opportunity to submit tax returns in paper form is provided based on this criterion. This is defined in Article 80 of the Code. Let us recall that in 2007 taxpayers whose average number of employees in 2006 did not exceed 250 people have this right. This is established in paragraph 6 of the Federal Law of December 30, 2006 No. 268-FZ. From January 1, 2008, the limit will be 100 people. The rest of the taxpayers must submit tax returns electronically, unless a different procedure for submitting information constituting a state secret is provided for by the legislation of the Russian Federation.

Daily worker count

The average number of employees for the period is calculated based on the payroll for each calendar day according to the time sheet. (Decree of the State Statistics Committee of Russia dated 05.01.2004 No. 1 approved unified forms No. T-12 "Time sheet and payroll calculation" and No. T-13 "Time sheet".)

The payroll for each calendar day includes employees with whom an employment contract has been concluded and who perform permanent, temporary or seasonal work for one day or more, in particular, working owners of the organization. The headcount for each day includes those who actually work and those who are absent from work for any reason. This is provided for in paragraph 88 of Resolution No. 69. In other words, an employee who is on vacation or a business trip is included in the payroll for these days. Employees, including part-time workers, are included in the headcount as a whole unit. Those who in one organization receive more than one rate or are registered as internal part-time workers are also counted in the payroll as one person (a whole unit).

Employees who are not taken into account in the calculation are listed in paragraph 89 of Decree No. 69. These are external part-time workers, employees performing work under a contract, etc.

An employee who is on the payroll of an organization and has concluded a civil law contract with it is counted in the payroll and average headcount once at the place of the main job.

As of October 31, 2007, the organization has employees with whom an employment contract has been concluded:

- full time - 150 people. Of these, at the moment 10 people are on sick leave, 3 people have been sent to educational institutions for advanced training with a break from work and receive a scholarship at the expense of the organization, 1 person has been absenteeism;
- part-time - 40 people;
- homeworkers - 2 people.

14 people work under contract agreements. The organization has a single owner (founder) who is not its employee.

The headcount as of October 31, 2007 will be 189 people. (150 people - 3 people + 40 people + 2 people). Employees sent for training are not taken into account in this case (subparagraph “e”, paragraph 89 of resolution No. 69).

Please note: the payroll is determined for each calendar day of the month, including non-working holidays and weekends.

Period calculation

The average number is calculated for the period. To determine the average number of employees per month, you must first add up the payroll data for each calendar day of the month, and then divide the resulting amount by the number of calendar days of the month. For example, for October, the headcount is summed up from the 1st to the 31st, including days off. The result is divided by 31. The number is shown in whole units.

- women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on additional leave to care for a child;
- employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation.

In addition, some categories of employees are taken into account in the calculation of the average headcount in a special manner.

Thus, persons who are not on the payroll and recruited to work under special contracts with state organizations for the provision of labor force (military personnel and persons serving sentences in the form of deprivation of liberty) are counted in the average number as whole units by the days of attendance at work.

Employees on the payroll who work under employment contracts part-time, at a part-time rate, are included in the average headcount in proportion to the hours worked. The calculation can be done in two ways.

Method 1. First, the total number of man-days worked by such employees is calculated. To do this, the number of man-hours worked in the reporting month is divided by the length of the working day based on the length of the working week (Table 1).

Then the average number of part-time workers for the reporting month is determined in terms of full employment. Man-days worked should be divided by the number of working days in a given month.

Method 2 (simplified). Employees are counted for each working day in proportion to the hours worked. The resulting value is multiplied by the number of days worked by them and divided by the number of working days in a month.

In an organization where a 40-hour five-day work week is established, there are three part-time employees (Table 2.).

Table 1. Working hours

Table 2. Part-time hours worked by employees in October 2007

Calculate the average number of employees per month in two ways.

Method 1. During the month, employees worked a total of 230 man-hours (16 man-hours + 76 man-hours + 138 man-hours). The total number is 28.75 man-days. (230 man-hours: 8 hours). The average number of employees in October is 1.25 people. (28.75 man-days: 23 days), where 23 days is the number of working days in October. In whole units - 1 person.

Method 2. For each working day, these employees are accounted for as follows: A.N. Ivanov as 0.25 people. (2 hours: 8 hours), V.I. Petrov - 0.5 people. (4 hours: 8 hours), K.B. Sidorov - 0.75 people. (6 h: 8 h). Then man-days per month are calculated: A.N. Ivanov - 2 person-days. (0.25 people x 8 days), V.I. Petrov - 9.5 person-days. (0.5 people x 19 days), K.B. Sidorov - 17.25 man-days (0.75 people x 23 days).

The average number in whole units will be 1 person. [(2 people + 9.5 people + 17.25 people): 23 days].

As you can see, the result when calculating in any way is the same.

If part-time employees were absent from work (because of illness, were on vacation, etc.) on working days, the number of man-hours worked is conditionally included in the hours of the previous working day.

Please note: the group under consideration does not include certain categories of workers who, under the law, are entitled to reduced working hours. These are, for example, workers under the age of 18, workers employed in jobs with harmful working conditions, women who are given additional breaks from work to feed their children, women working in rural areas, disabled people of groups I and II, as well as persons who transferred to part-time work at the initiative of the administration (without the written consent of the employees). Such employees are counted as a whole unit.

The following employees work at Gamma LLC under employment contracts:

- full-time (with a 40-hour five-day working week) - 10 people, of which 1 person from October 1 to October 14, in accordance with the law, was on study leave without pay;
- for 0.5 salary (4 hours a day) - 1 person;
- with a reduced working time - a disabled person of group I (35 hours a week).

In total, the organization has 12 people.

The headcount for each calendar day includes all employees. When calculating the average headcount from October 1 to October 14, an employee who was on study leave is excluded. An employee who is required by law to have a reduced working day is counted as a whole unit for this indicator. For a part-time worker, the calculation is made separately: 4 hours x 23 days. : 8 days : 23 days = = 0.5 people, where 23 days is the number of working days in a month. Accounting for October 2007 is given in Table. 3.

Thus, from October 1 to October 14 inclusive, 10.5 people are included in the average number of people, and from October 15 to October 31 - 11.5 people. The total amount is 342.5 people. (10.5 people x 14 days + 11.5 people x 17 days). The average headcount for the month in whole units is 11 people. (342.5 people: 31 days), where 31 days is the number of calendar days in October.

Table 3 Average number of employees for October 2007

the date	payroll	including employees		The number of part-time workers for calculating the average payroll numbers	To be included in the average headcount (group 2 - group 3 - group 4 + group 5)
		part-time	not included in the average headcount

The average headcount for the quarter is determined by summing up the average headcount for all months of the organization's work in the quarter and dividing the amount received by 3. Similarly, the calculation is made for any period of the year.

Suppose an organization needs to determine the average number of employees for 9 months of 2007. The average number for each month of this period is given in Table. four.

The average number of employees of this organization for 9 months of 2007 will be 177 people. (1594 people: 9 months).

Table 4 Average number of employees by months

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

The organization works part-time

The calculation of the average number of employees in organizations that are newly created or have a seasonal nature of work is carried out in a similar manner.

Alfa LLC was registered on September 25, 2007. In table. 5 shows the data on the payroll number of employees from 25 to 30 September. Suppose all employees on the payroll are included in the calculation of the average headcount.

When determining the average headcount for September, it is necessary to divide the amount received by the total number of calendar days in the month, that is, by 30, regardless of how many days the company has worked. The average number of employees for September will be 5 people. (148 people: 30 days).

The average headcount for a quarter is determined by summing up the average headcount for the months of work in the reporting quarter and dividing the resulting amount by 3.

Let's use the condition of the previous example and calculate the average headcount for the third quarter of 2007. It will be 2 people. (5 people : 3 months).

To determine the indicator for 2007, you should add up the data for all months of the organization's work and divide the amount received by 12. Suppose the average number of employees of Alpha LLC was 52 people in October, 60 people in November, and 66 people in December. Thus, the average number for the year is 15 people. [(5 people + 52 people + 60 people + 66 people) : 12 months].

Average number of employees

In some cases, it is necessary to calculate not the average, but the average number of employees. The restriction on this indicator is established for organizations that have the right to apply the simplified taxation system (clause 3 of article 346.12 of the Tax Code of the Russian Federation). When calculating the unified tax on imputed income for certain types of activities, the number of employees is used as a physical indicator, which is defined as the average number of employees in an organization or an individual entrepreneur for each calendar month (Article 346.27 of the Tax Code of the Russian Federation). In addition, one of the criteria for referring to small and medium-sized businesses is precisely the average number of employees. Restrictions on this indicator are established by Article 4 of the Federal Law of July 24, 2007 No. 209-FZ.

The average number of employees includes (clause 86 of resolution No. 69):

— the average number of employees;
- the average number of external part-timers;
- the average number of employees who performed work under civil law contracts.

Recall that external part-time work is the performance by an employee of regular paid work on the terms of an employment contract in his free time from his main job with another employer. The employment contract must indicate that the employee works part-time (Article 282 of the Labor Code of the Russian Federation).

Duration of working time in combination does not exceed 4 hours a day. On those days when the employee is free from the performance of labor duties at the main place of work, he can work part-time full-time (shift). Within one month (or other accounting period), the duration of working hours should not exceed half of the monthly norm of working hours (norm of working hours for another accounting period) established for the corresponding category of employees. This is stated in article 284 of the Labor Code.

The average number of external part-time workers is determined in the same manner as the number of part-time workers.

The calculation of the average number of persons working under civil law contracts is similar to the calculation of the average headcount. These employees are accounted for each calendar day as whole units during the entire period of the contract, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or holiday (non-working) day. The calculation does not take into account:

— individual entrepreneurs without forming a legal entity who have entered into a civil law contract with the organization and received remuneration for the work performed and services rendered;
- non-listed persons who have not concluded civil law agreements with the organization.

CJSC "Omega" has concluded the following contracts:

— with an employee of the organization from 8 to 12 October 2007;
- two citizens who are not employees of the organization, from October 1 to October 12 and from October 8 to October 25;
- an individual entrepreneur from October 1 to October 31.

An employee of an organization is taken into account only as part of the average headcount, an individual entrepreneur is also not included in the calculation of the average headcount under civil law contracts.

Table 6 Average number of employees of the organization for each month of 2007

Month	Averagenumber, pers.	Average number, pers.
		external part-timers	working under civil law contracts
For the first quarter
For II quarter
For half a year
September
For III quarter
For 9 months
For the fourth quarter

Thus, from October 1 to October 7 and from October 15 to October 25, the number for each calendar day was 1 person, from October 8 to October 12 - 2 people, on October 13 and 14 - 2 people (on weekends, the number is taken equal to the previous working day) , from 26 to 31 October - 0.

The total number for the month is 32 people.
The average number per month is 1 person. (32 people : 31 days).

To determine the average number for a period, you need to sum up the data for each month of this period and divide the resulting amount by the number of months.

In conclusion, we calculate the average number of all employees of the organization for the period and fill out the reporting form, which must be submitted to the tax office.

Since 2007, Delta LLC has switched to a simplified taxation system. During the period of application of this special regime, the average number of employees of the company for the tax (reporting) period should not exceed 100 people.

Data on the number of employees of the organization are given in table. 6.

According to the results of the 1st quarter of 2007, the average number was 92 people. [(262 people + 13 people): 3 months], for half a year - 98 people. [(517 people + 20 people + 50 people) : : 6 months], for 9 months - 98 people. [(776 people + 22 people + + 81 people): 9 months], for the year - 101 people. [(1065 people + 44 people + 106 people): 12 months]. The company loses the right to apply the simplified taxation system from October 2007 and from the fourth quarter is obliged to calculate taxes according to the general system.

Before January 20, 2008, organizations must submit information on the average headcount for 2007 in the form approved by order of the Federal Tax Service of Russia dated March 29, 2007 No. MM-3-25 / [email protected] This figure is 89 people. (1065 people: 12 months). Consequently, in 2008 the organization has the right to submit reports to the tax authorities on paper. The basis is paragraph 3 of Article 80 of the Tax Code of the Russian Federation.

The information required to fill out the form is given in Table. 7.

Table 7. Data to fill out the form