Statistics: reports. Statistical reporting How to find out whether you need to take statistics

The list of reporting forms sent to Rosstat is usually individual for each enterprise or individual entrepreneur. Some people must submit one or several statistical reports in 2018, while others do not need to submit anything. We will tell you further about how to find out which reports must be submitted to statistics in 2018, what these forms are and what the responsibility is for failure to submit them.

Who should report to Rosstat

Statistical reporting is provided for any business entity, regardless of the type of their activity. Large organizations are required to report regularly; they often submit several reporting forms at once. Representatives of small and medium-sized businesses, as well as micro-enterprises, submit statistical reports when they participate in continuous statistical observations once every 5 years, and in the period between this they can be included in the Rosstat sample based on various criteria - type of activity, revenue volume, number, etc. (Resolution of the Government of the Russian Federation dated February 16, 2008 No. 79).

Reports within the framework of sample studies can be submitted quarterly or monthly, and for micro-enterprises only annual statistical reporting is acceptable (Clause 5, Article 5 of Law No. 209-FZ dated July 24, 2007).

How to find out which forms of statistical reporting you need to report on

Having formed the sample, the territorial bodies of Rosstat are obliged to notify the individual entrepreneurs and organizations included in it of the need to submit the relevant reports, as well as provide forms for completion. If there was no such notification, individual entrepreneurs and companies can independently find out what forms they will use to report in 2018.

How can I find out from the statistics agency which reports (by TIN, OGRN or OKPO) need to be submitted in 2018? The simplest and quick way– go to the Rosstat website, on the page ]]> statreg.gks.ru ]]> indicate your status (legal entity, individual entrepreneur, branch, etc.) and enter one of the listed details in the special fields. As a result, the system will generate a list of statistical reporting forms that a person must submit, indicating their name, frequency and submission deadline. If the list of statistical reporting forms for 2018 is empty, you do not need to report to Rosstat in this period. Information on the site is updated monthly.

Also, a company or individual entrepreneur can contact territorial body Rosstat with an official written request for a reporting list, but this will take much longer (clause 2 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Statistical reporting forms and deadlines for their submission

Statistical forms can be grouped depending on the type of business entity: for example, statistical reporting of individual entrepreneurs, micro-enterprises, medium and small firms, large organizations; there are also forms on which all of the listed entities can report.

Some statistical reporting for 2018 may be intended only for certain sectors of activity: agriculture, retail trade, construction, etc. You can also highlight statistical reports presented by the number and composition of personnel, volume of revenue, products produced, etc.

Each statistical form has its own deadlines for submission, violation of which can result in significant fines (Article 13.19 of the Code of Administrative Offenses of the Russian Federation): 10 – 20 thousand rubles. For officials, and 20-70 thousand rubles. for the company. Responsibility for repeated violation of deadlines for submitting statistical reports will increase to 30-50 thousand rubles. for responsible officials, and up to 100-150 thousand rubles. for the organization. The same penalties apply when submitting false statistical data.

If there are no indicators for filling out reporting, Rosstat must be notified about this in a letter, and it should be written every time the next reporting date occurs (clause 1 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Along with statistical reports, legal entities are required to submit a copy of their annual accounting reports to Rosstat. Accounting “statistical” reports (including those in simplified forms) are submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 04/02/2018). For violating the deadline, officials can be fined 300-500 rubles, and the company 3-5 thousand rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Submission of statistical reporting in 2018

Please note that many reporting statistical forms have been developed for almost any economic sector and type of activity. Here we provide tables for statistical reporting current in 2018, some of them with deadlines for submission.

You can find out what reports are expected from an organization or individual entrepreneur in statistics using the Goskomstat database for OKPO, INN and OGRNIP. You can find out OKPO, INN and OGRNIP.

Small individual entrepreneurs

Small and medium-sized entrepreneurs are included in statistics once every 5 years. Those. in general all individual entrepreneurs.

To make an individual entrepreneur (Organizations below) this must be done using this form: Form No. 1-entrepreneur “Information on the activities of an individual entrepreneur for 2015” (EP-IP) (pdf, 453 kb)

Form No. 1-entrepreneur “Information on the activities of an individual entrepreneur for 2015” (WORD, 56 kb)

The shape is not complicated at all, so a sample is not needed.

OKPO - you should have received this code in statistics. For some you can find it on the Internet, on the Rosstat website. Not in the Unified State Register of Individual Entrepreneurs.

Small Organizations

Small and medium-sized enterprises () must report to statistics once every 5 years. Those. in general, all organizations that are not large.

This “wonderful” period falls in 2016. Next time it will be in 2021, for 2020.

Organizations (IP above) must do this using this form: Form No. MP-SP “Information on the main performance indicators of a small enterprise for 2015” (pdf, 510 kb)

Instructions are attached to it: Instructions for filling out the form No. MP-SP (WORD, 92 kb)

OKPO - you should have received this code in statistics. For some you can find it on the Internet, on the Rosstat website. Not in the Unified State Register of Legal Entities.

Medium and large

Only medium and large organizations are required to submit reports to statistics every year (or even once a month). Those. everyone who has over 100 employees and/or revenue over 2 billion rubles per year.

Every month they must submit Form No. P-3 (about financial condition). Every month, no later than the 28th day after the reporting period.

As well as form No. P-4 (on the number and salary of employees). Every month, no later than the 15th day after the reporting period.

In accordance with subclause 5.5 of the Regulations on Federal service state statistics approved by Government Decree Russian Federation dated June 2, 2008 N 420, and in pursuance of the Federal Statistical Work Plan, approved by order of the Government of the Russian Federation dated May 6, 2008 N 671-r, I order:

1. Approve the attached federal forms statistical observation with instructions for filling them out and putting them into effect:

per annum from the 2015 report:

N 1-technology "Information on the development and use of advanced production technologies" (Appendix N 1);

N 3-inform "Information on the use of information and communication technologies and production computer technology, software and provision of services in these areas" (Appendix No. 2);

N 2-Science "Information about the implementation scientific research and development" (Appendix No. 3);

N 2-MS "Information about additional vocational education municipal employees" (Appendix No. 4);

N 1-T (working conditions) “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions” (Appendix N 5);

N 2-GS (GZ) “Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation” (Appendix No. 6);

N 1-NK "Information on the work of postgraduate and doctoral studies" (Appendix N 7);

N 85-K "Information on the activities of the organization carrying out educational activities By educational programs preschool education, childcare and supervision" (Appendix No. 8);

N 3-F "Information on overdue debts on wages" (Appendix No. 9);

monthly from the January 2016 report:

N 1-PR "Information on the suspension (strike) and resumption of work of labor collectives" (Appendix N 10);

quarterly from the report for January - March 2016:

N 2-science (brief) “Information on the implementation of scientific research and development” (Appendix N 11);

N 1-T (GMS) "Information on the number and remuneration of employees government agencies and organs local government by categories of personnel" (Appendix No. 12);

periodic once a year for reporting in 2016:

N 1-OL "Information about children's health camp" (Appendix N 13);

periodic once every 2 years from the report for October 2015:

N 57-T "Information on wages of employees by profession and position" (Appendix No. 14);

periodic once every 2 years for odd years from the 2015 report:

N 2-MP innovation "Information on technological innovations of a small enterprise" (Appendix No. 15).

2. Establish the provision of data according to the federal statistical observation forms given in paragraph 1 of this order to the addresses and within the time limits established in the forms.

3. With the introduction of the statistical tools specified in paragraph 1 of this order, the following shall be declared invalid:

Appendix No. 3 “Federal statistical observation form No. 57-T “Information on wages of workers by profession and position”, approved by Rosstat order No. 285 dated July 18, 2013;

Appendix No. 16 “Federal statistical observation form No. 2-MP innovation “Information on technological innovations of a small enterprise”, approved by Rosstat order No. 349 dated August 29, 2013;

Appendix No. 2 "Federal Statistical Observation Form No. 1-T (working conditions) "Information on the state of working conditions and compensation for work in harmful and (or) dangerous working conditions", Appendix No. 3 "Federal Statistical Observation Form No. 2-GS ( GZ) "Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation", Appendix No. 4 "Form of federal statistical observation N 2-MS "Information on additional professional education of municipal employees", Appendix No. 5 "Form of federal statistical observations N 3-inform "Information on the use of information and communication technologies and the production of computer equipment, software and the provision of services in these areas", Appendix N 8 "Federal statistical observation form N 1-technology "Information on the development and use of advanced production technologies" , appendix N 9 "Federal statistical observation form N 3-F "Information on overdue wages", appendix N 12 "Federal statistical observation form N 1-PR "Information on suspension (strike) and resumption of work of labor collectives", appendix N 15 “Federal statistical observation form N 1-T (GMS) “Information on the number and remuneration of employees of state bodies and local governments by personnel categories”, approved by Rosstat order No. 580 dated September 24, 2014;

Appendix No. 2 "Federal Statistical Observation Form No. 1-NK "Information on the work of postgraduate and doctoral studies", Appendix No. 1 "Federal Statistical Observation Form No. 85-K "Information on the activities of an organization carrying out educational activities in educational programs of preschool education, supervision and child care", approved by order of Rosstat dated November 6, 2014 N 640;

Order of Rosstat dated May 16, 2011 N 239 “On approval of statistical tools for organizing federal statistical monitoring of the activities of children's health institutions (camps)”;

Order of Rosstat dated October 15, 2014 N 612 “On approval of statistical tools for organizing federal statistical monitoring of activities in the field of science.”

4. Recognize as invalid Appendix No. 9 “Federal Statistical Observation Form No. 78-RIK “Information on the number of children registered for placement in preschool educational organizations”, approved by Rosstat Order No. 349 of August 29, 2013, from the report for 2015 year.

Other taxpayers (individual entrepreneurs and organizations - micro-enterprises), which have less than 16 employees and revenue of less than 120 million rubles per year, report only if they receive a written request from the statistical authorities. Rosstat makes such requests selectively, for approximately 1% of such payers.

Where to submit?

Fines

From 3000 to 5000 rub. (Article 13.19 of the Code of Administrative Offenses of the Russian Federation) to the responsible employee (for being late and/or inaccurate data). But the fine must be issued within 2 months. In practice, Statistics rarely fines.

Since 2016, fines have been raised - for officials from 10,000 to 20,000 rubles, and new fines have also been introduced for organizations - from 20,000 to 70,000 rubles (for a repeated violation, the maximum is 150,000 rubles).

Law

Only up to Article 6

RUSSIAN FEDERATION

FEDERAL LAW

ON THE DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISE

IN THE RUSSIAN FEDERATION

State Duma

Federation Council

Article 1. Subject of regulation of this Federal Law

This Federal Law regulates relations arising between legal entities, individuals, government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments in the field of development of small and medium-sized businesses, defines the concepts of small and medium-sized businesses, infrastructure for supporting small businesses and medium-sized businesses, types and forms of such support.

Article 2. Regulatory legal regulation development of small and medium-sized businesses in the Russian Federation

Regulatory legal regulation of the development of small and medium-sized businesses in the Russian Federation is based on the Constitution of the Russian Federation and is carried out by this Federal Law, other federal laws adopted in accordance with them and other normative legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of local government bodies.

Article 3. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:

1) small and medium-sized businesses - business entities (legal entities and individual entrepreneurs) classified in accordance with the conditions established by this Federal Law as small enterprises, including micro-enterprises, and medium-sized enterprises;

2) - 4) are no longer valid. - Federal Law of June 29, 2015 N 156-FZ;

5) support for small and medium-sized businesses (hereinafter also referred to as support) - the activities of government bodies of the Russian Federation, government bodies of constituent entities of the Russian Federation, local governments, organizations that form the infrastructure for supporting small and medium-sized businesses, carried out for the purpose of developing small and medium-sized businesses medium-sized businesses in accordance with state programs (subprograms) of the Russian Federation, state programs (subprograms) of the constituent entities of the Russian Federation and municipal programs (subprograms) containing activities aimed at the development of small and medium-sized businesses (hereinafter - government programs(subprograms) of the Russian Federation, state programs (subprograms) of the constituent entities of the Russian Federation, municipal programs (subprograms), as well as the activities of the joint-stock company " Federal Corporation for the development of small and medium-sized enterprises", carried out in accordance with this Federal Law, as a development institution in the field of small and medium-sized enterprises (hereinafter also referred to as the small and medium-sized enterprise development corporation).

(Clause 5 as amended by Federal Law dated June 29, 2015 N 156-FZ)

1. Small and medium-sized businesses include those included in the unified state register legal entities consumer cooperatives And commercial organizations(except for state and municipal unitary enterprises), and also individuals entered into the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farm) enterprises that meet the following conditions:

1) for legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, public and religious organizations(associations), charitable and other funds in the authorized (share) capital (share fund) of these legal entities should not exceed twenty-five percent (with the exception of the total share of participation included in the assets of joint stock companies) investment funds, the composition of the property of closed-end mutual investment funds, the composition of the total property of investment partnerships), and the total share of participation of foreign legal entities, the total share of participation owned by one or more legal entities that are not small and medium-sized businesses, should not exceed forty-nine percent each. The specified restriction regarding the total share of participation of foreign legal entities, the total share of participation owned by one or more legal entities that are not small and medium-sized businesses, does not apply to business companies, business partnerships, the activities of which involve the practical application (implementation) of the results of intellectual property. activities (programs for electronic computers, databases, inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants) respectively of such business entities, economic partnerships - budgetary, autonomous scientific institutions or being budgetary institutions, autonomous institutions educational organizations higher education, to legal entities that have received the status of a project participant in accordance with Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center", to legal entities whose founders (participants) are legal entities included in the one approved by the Government of the Russian Federation list of legal entities providing state support innovation activity in the forms established by the Federal Law of August 23, 1996 N 127-FZ "On Science and State Scientific and Technical Policy". Legal entities are included in this list in the manner established by the Government of the Russian Federation, subject to compliance with one of the following criteria:

a) legal entities are open joint-stock companies, at least fifty percent of the shares of which are owned by the Russian Federation, or business companies in which data is open joint stock companies have the right to directly and (or) indirectly dispose of more than fifty percent of the votes attributable to the voting shares (stakes) constituting authorized capitals such business companies, or have the opportunity to appoint a sole executive body and (or) more than half of the composition of the collegial executive body, as well as the ability to determine the election of more than half of the board of directors (supervisory board);

b) legal entities are state corporations, established in accordance with Federal Law of January 12, 1996 N 7-FZ “On Non-Profit Organizations”;

(Clause 1 as amended by Federal Law dated July 23, 2013 N 238-FZ)

2) average number employees for the previous calendar year should not exceed the following maximum values ​​of the average number of employees for each category of small and medium-sized businesses:

a) from one hundred one to two hundred fifty people inclusive for medium-sized enterprises;

b) up to one hundred people inclusive for small enterprises; Among small enterprises, microenterprises stand out - up to fifteen people;

3) revenue from the sale of goods (work, services) excluding value added tax or the book value of assets (residual value of fixed assets and intangible assets) for the previous calendar year should not exceed the limit values ​​established by the Government of the Russian Federation for each category of small and medium entrepreneurship.

2. Lost power. - Federal Law of June 29, 2015 N 156-FZ.

4. The category of a small or medium-sized business entity changes only if the limit values ​​are higher or lower limit values specified in paragraphs 2 and 3 of part 1 of this article, within three calendar years, following one after another.

(as amended by Federal Law dated June 29, 2015 N 156-FZ)

5. Newly created organizations or newly registered individual entrepreneurs and peasant (farm) enterprises during the year in which they are registered can be classified as small and medium-sized businesses if their indicators of the average number of employees, revenues from the sale of goods (works, services) or the book value of assets (residual value of fixed assets and intangible assets) for the period elapsed from the date of their state registration, do not exceed the limit values ​​established in paragraphs 2 and 3 of part 1 of this article.

6. The average number of employees of a micro-enterprise, small enterprise or medium-sized enterprise for a calendar year is determined taking into account all its employees, including employees working under civil contracts or part-time, taking into account the actual time worked, employees of representative offices, branches and other separate divisions specified micro-enterprises, small enterprises or medium-sized enterprises.

7. Revenue from the sale of goods (work, services) for a calendar year is determined in the manner established by the Tax Code of the Russian Federation.

8. The book value of assets (the residual value of fixed assets and intangible assets) is determined in accordance with the legislation of the Russian Federation on accounting.

Article 5. Federal statistical observations of the activities of small and medium-sized businesses

1. Federal statistical observations of the activities of small and medium-sized businesses in the Russian Federation are carried out by conducting continuous statistical observations of the activities of small and medium-sized businesses and selective statistical observations of the activities of individual small and medium-sized businesses based on a representative sample.

2. Continuous statistical observations of the activities of small and medium-sized businesses are carried out once every five years.

3. Selective statistical observations are carried out through monthly and (or) quarterly surveys of the activities of small enterprises (except for microenterprises) and medium-sized enterprises. Selective statistical observations are carried out through annual surveys of the activities of micro-enterprises. The procedure for conducting sample statistical observations is determined by the Government of the Russian Federation.

4. Federal government bodies, government bodies of constituent entities of the Russian Federation, local self-government bodies are required to submit free of charge to the federal executive bodies that carry out the functions of generating official statistical information in the established field of activity in accordance with the legislation of the Russian Federation, documented information in the forms established for the purpose of carrying out federal state statistical observations, and information received by federal government bodies, government bodies of constituent entities of the Russian Federation, local governments in connection with the exercise of control, supervisory and other administrative powers in relation to small and medium-sized businesses.

With help, you can keep accounts for OSNO (VAT and income tax), simplified tax system and UTII, generate payment slips, 4-FSS, RSV-1, submit any reports via the Internet, etc. (from 350 rubles/month). 30 days free (now 3 months free for new users).

Who must submit statistical reports in 2017

In addition to mandatory tax and accounting reporting, companies and individual entrepreneurs must report to Rosstat. Small and micro enterprises have an advantage over large companies and may be completely exempt from the obligation to submit statistical reports. We will tell you in this article how to find out about the composition of the reports that your company needs to submit based on the results of 2016, and when to send them to the statistical authorities.

What to submit to Rosstat?

Companies that are not small and medium-sized businesses submit a certain set of statistical reports. There are mandatory forms, and there are those that depend on the area of ​​activity.

In 2017, Rosstat Order No. 414 dated August 11, 2016, which approves the main forms of statistical observation, remains relevant and in force. This document contains forms for both small and micro enterprises, as well as for legal entities that do not fall into these categories. There are also Rosstat orders approving specific forms. For example, the annual form 1-Enterprise was approved by Rosstat Order No. 691 dated December 9, 2014, and Rosstat Order No. 498 dated October 26, 2015 approves five forms at once.

Basic forms that non-small businesses must submit:

What does Rosstat expect from small businesses?

As mentioned above, such businessmen most often submit reports to Rosstat using a simplified scheme, and some do not report at all.

The obligation to submit statistical reports for small and medium-sized businesses is enshrined in Art. 5 of the Federal Law of July 24, 2007 No. 209-FZ. The same law defines the criteria for classifying companies and individual entrepreneurs as small and medium-sized businesses. The basic requirements are:

1. Share of participation of other Russian legal entities in authorized capital LLC cannot be higher than 25%, and the share foreign companies — 49 %.

2. The number of employees should not exceed the limits established by law: for micro-enterprises no more than 15 people, for small enterprises - the maximum allowable value of 100 people, for medium-sized enterprises - no more than 250 people.

3. Annual income should not exceed the limits: micro-enterprises - 120 million rubles; small enterprises - 800 million rubles; medium-sized enterprises - 2 billion rubles (Resolution of the Government of the Russian Federation dated April 4, 2016 No. 265).

Rosstat conducts two types of monitoring of the activities of companies and individual entrepreneurs: continuous and selective.

Continuous surveillance for small and medium-sized businesses is carried out every five years. The last time it was held was in 2015. In 2016, small companies and individual entrepreneurs submitted the MP-SP and 1-Entrepreneur forms, respectively, based on the results of the previous year. If the legislation does not change, the next continuous observation will be small and medium business based on the results of 2020. Usually Rosstat issues additional orders with the required forms and recommendations for filling them out; some companies receive the corresponding forms by mail.

Sample observation is carried out continuously, and reporting may change from year to year. You can find out whether your company is included in the sample on the Rosstat website or by calling the territorial statistics office. In addition, Rosstat must notify companies about being included in the sample in writing or orally. Territorial statistical authorities may request additional forms.

The most common forms submitted by small and micro enterprises and individual entrepreneurs are 1-IP, MP (micro) - in kind, PM, TZV-MP, etc.

Advice! If you do not know what reports to submit to the statistical authorities, check with your territorial office by phone. This will help your company avoid fines.

Mandatory reporting to Rosstat

Regardless of the number and type of activity, all companies that are required to prepare accounting (financial) statements must submit a copy of it to the territorial statistics body before March 31 (for 2016 until 03/31/2017). This obligation is enshrined in Art. 18 Federal Law dated December 6, 2011 No. 402-FZ.

If you do not submit your financial statements on time, the company may be fined 3-5 thousand rubles, and its director - 300-500 rubles (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Responsibility for violation of deadlines

Statistical reporting can be submitted on paper or in electronic form(the method of submission is usually indicated on the form).

Violation of deadlines for statistical reporting or failure to submit it is punishable by serious fines (Article 13.19 of the Administrative Code):

• the company will pay from 20 to 70 thousand rubles;
• the manager will pay from 10 to 20 thousand rubles.

Repeated violations can cost the manager 30-50 thousand rubles, and the company 100-150 thousand rubles.

Every year Rosstat conducts research and collects data on the performance of companies. Therefore, an individual entrepreneur must provide information about the results of his activities. But not all individual entrepreneurs are required to report to regional statistical authorities in 2018. Rosstat itself decides who is entitled to statistical reporting. How can you find out if your company is included in the list of those who submit reports to statistics for individual entrepreneurs? It's simple: Rosstat will send you a letter containing the forms to be filled out.

Who reports and when

An individual entrepreneur included in the Rosstat list is required to submit statistical reports once a month, quarter or year. It depends on the turnover of your business.

Entrepreneurs not included in the Rosstat list report once every 5 years. This reporting is necessary to monitor the activities of small businesses.

Statistical reporting can be submitted to statistical authorities either in person or by email.

Entrepreneurs not included in the Rosstat list report once every 5 years.

Mandatory reporting forms

You must report using the following forms:

“Information about activities individual entrepreneur" This form is filled out by all entrepreneurs whose activities are not related to agriculture. You must report by March 2 of the year following the reporting year.

“Information on the activities of an individual entrepreneur in retail trade.” This form must be used to report to entrepreneurs who are engaged in retail trade and provision of services to the population. You must report by October 17 of the year following the reporting year.

“Information on the production of products by a small enterprise.” This form is filled out if the individual entrepreneur is a small business. It must be submitted by the 4th day of the month following the reporting month.

All individual entrepreneurs should adhere to the rules for submitting statistical reporting - this way you will avoid administrative penalties. Rosstat itself will send you necessary documents and instructions for completing them.

The form of annual statistical reporting No. 1-IP “Information on the activities of an individual entrepreneur” has been approved. We will tell you who needs to take it and in what time frame in our consultation.

Who submits Form No. 1-IP and when?

Form No. 1-IP is drawn up based on the results of 2017 and must be submitted no later than 03/02/2018.

You can download statistical reporting form No. 1-IP in Excel format.

Composition of form No. 1-IP

Form No. 1-IP includes the following blocks:

Average number of persons working in the reporting year for each category (partners, helping family members, employees) is determined as follows: you should add up the number of persons who worked in each calendar month, including those temporarily absent (sick, on vacation, etc.), and divide by 12. If the individual entrepreneur worked less than a year, then the resulting amount is divided by the number of months of the entrepreneur’s work. The resulting data is rounded to the nearest whole number (for example, 1.5 and above should be rounded to 2, and less than 1.5 should be rounded to 1).