In the publication, referring to normative documents, on concrete examples, calculation of determination of sredneuchetny number of workers is shown.
DEFINITION by SREDNEUCHETNA
Before starting consideration given voprosa, will pertinently remind: to become the payer of the single tax since January 1, 2007, the enterprise should execute the following an usloyoviya:
• from January 1 till December 31, 2006 summa, arrived on a current account and/or in enterprise cash desk from production realization (the goods, uslug), shouldn’t exceed 1 million UAH.;
• sredneuchetny number of workers for the same period shouldn’t exceed 50 people.
In the real consultation we will talk about the second condition which is necessary for executing with a view of perexoda on the single tax, namely – how to define sredneuchetny number of workers.
According to the Decree No. 746 calculation of a sredneuchetny chislenyonost of workers is made by a technique, utverzhyodenny by bodies of statistics.
All employees of the enterprise working are thus considered:
• according to employment contracts;
• to combining jobs;
• to civil-law contracts, and also
• employees of representations, branches, offices and other isolated divisions.
The procedure of payments of sredneuchetny number of rabotyonik is established by the Instruction No. 286 in which different methods of determination of sredyoneuchetny number of workers are provided:
1) definition of average number of workers during the period;
2) definition of average number of workers in an equivalent of a full employment.
In the Decree No. 746 it is not told, by what of methods neobxodimo to determine sredneuchetny number of workers.
GNAU considers that in that case follows ispolzovat a method of definition of average quantity of rayobotnik during the period (The bulletin of tax service, 2006, No. 10, page 54). We also will consider this method.
What workers are considered at calculation?
According to Instruction No. 286 item 3.1 the average kolicheyostvo of workers is defined as the sum of the following indicators:
• sredneuchetny number of permanent members of staff;
• average number of external part-time workers;
• average number of the persons working on grazhdanyosko-legal instruments.
At calculation of each of these indicators neobxodimo to consider also the persons working in predstaviyotelstvo, branches, offices and other obosoblenyony divisions of the enterprise.
The sredneuchetny number of permanent members of staff joins those categories of workers, which ukazany in Instruction No. 286 item 2.4 and 2.5.
As an exception the persons being don’t join in registration number of permanent members of staff:
• in maternity leaves;
• on holidays for care of the child before achievement of three-year age by it.
Pay attention: if the permanent member of staff is issued at the same enterprise for a sovmeyostitelstvo (internal combining jobs) or odnoyovremenno performs works at the same enterprise for the civil-law contract, such rabotyonik is considered as one individual (subitem 2.6.1 and 2.6.2 Instructions No. 286).
Also if within a year the enterprise signed civil-law contracts with physical licami, the registered subjects of predpriniyomatelsky activity (business owners), such persons don’t join in calculation of average and registration number of workers.
Whether members of a farm join in calculation of sredneuchetny number of workers?
We consider that join, in spite of the fact that they don’t treat one of categories of persons, which uchityvayutsya at calculation of sredneuchetny number.
Members of a farm though aren’t hired workers, but according to the Law on a feryomersky economy (Art. 27) such persons take labor part in an economy. A difference only that labor relations of members of a farm are regulated by the economy charter, and the relations with nayoemny workers – the Labour Code.
Mechanism of definition of sredneuchetny number of workers
So, to define a sredneuchetny koyolichestvo of workers in a year, it is necessary at first opredelit sredneuchetny number of permanent members of staff for every month of year.
In a month sredneuchetny number of workers rasschityvaetsya by summation of number of such workers for each calendar day of otchetyony month.
Daily data on uchetyony number of workers which should sootvetstvovat to data of the organic accounting of use of working hours are for this purpose used.
To data: the number of permanent members of staff for vyyokhodny, festive and the day off is accepted at level of number of workers to previous day.
Similarly the number of external part-time workers, and also the persons working on civil-law contracts pays off.
Thus such categories of workers are considered as the whole units, irrespective of duration of working hours during all period of validity of the contract (for example if the external part-time worker worked only for 2 hours in day, all the same for calculation it is considered as the whole unit).
The enterprises created in the current year, sredneuchetny number of workers define from the moment of the creation until the end of the year.
If as a result of calculations the integer turns out not, it is necessary to make a rounding off to the next integer (for example if it turned out 23,4, at a rounding off will receive 23 persons if it turned out 23,5, at a rounding off will receive 24 persons).
Thus, for calculation of a sredneuchetny kolicheyostvo of employees of the enterprise in a year it is necessary:
• to define sredneuchetny quantity rabotnikov for every month.
The quantity regular rabotnikov, external part-time workers, and also persons, rabotayuyoshchy under civil-law contracts, for each calendar day of month is for this purpose summarized. The received sum shares on number of calendar days of reporting month.
Let’s give an example.
Example 1
Within January at the enterprise worked:
On the basis of the data provided in the table, rasyoschitay sredneuchetny number of workers for January.
Sredneuchetnoye number of permanent members of staff: (25 people x 15 dn.) + (27 people x 7 dn.) + (26 people x 7 dn.) + + (28 people x 2 dn.): 31 dn. = 25,9. At a rounding off we will receive 26 permanent members of staff.
Sredneuchetnoye quantity of external sovmestiyotel: (3 people x 29 dn.) + (4 people x 4 dn.): 31 dn. = 3,3. At a rounding off we will receive three external sovmestiyotel.
Sredneuchetnoye number of the persons working on civil-law contracts: (2 people x 14 dn.) + (3 people x 2 dn.): 16 dn. = 2,12. At a rounding off we will receive 2 persons working on grazhyodansko-legal instruments.
Sredneuchetnoye number of workers the predpriyoyatiya for January makes 32 persons (26 people + + 3 people + 3 people).
Similarly the sredneuchetny number of workers for every month is defined;
• to define sredneuchetny quantity rabotnikov in a year.
For this purpose it is necessary to summarize a sredneuchetny kolicheyostvo of workers for every month, and then the poluchenyony sum to divide for 12 months.
Example 2
The enterprise for 2006 had sleyoduyushchy number of workers:
Proceeding from these data, we will calculate sredneuchetny number of workers in a year: (32 people + 33 people + 35 people + 38 people + 40 people + 41 people + 41 people + 43 people + 42 people + 38 people + 30 people + 28 people): 12 months = 36,75. At a rounding off we will receive 37 people.
Therefore, sredneuchetny number rabotnikov in a year made 37 people.
And in end we will remind: if you solved the reyeti on payment of the single tax since January 1, 2007, don’t forget to submit to taxing authority in a place of vayoshy registration till December 15 (inclusive) the written statement about issue of the Certificate about prave payment of the single tax. Application form utverzhdena Order No. 555.
List of documents
1. The law on a farm – the Law of Ukraine from 19.06.03 of No. 973-IV About a farm.
2. The decree No. 746 - the Presidential decree of Ukraine from 03.07.98 of No. 727/98 About the simplified system of the taxation, the account and the reporting of subjects of small business in edition of the Presidential decree of Ukraine from 28.06.99 of No. 746/99, with changes.
3. The order No. 555 – the order GNAU from 12.10.99 of No. 555 About modification of forms and the Order of issue of the Certificate on the right of payment of the single tax the subject of small business – the legal entity.
4. The instruction No. 286 – the Instruction on statistics of number of the workers, approved by the order of Goskomstat of Ukraine from 28.09.05 of No. 286.
(On Balans-Agro newspaper materials).