Average number of employees for each calendar month of the tax period in order to UTII calculated in accordance with procedures approved by the Decree of the Federal State Statistics Service 20.11.2006 69 p.88 under whose average number of employees is calculated on the basis of list size, which is set on a certain date, such as the last day of the reporting period. (Letters to the Ministry of Finance of 18.01.08, 11.3.05 / 8, from 13.08.08g 03-11-04/3/384). In the payroll number of employees included employees who worked under an employment contract and undertaking the permanent, temporary or seasonal work a day or more, as well as working proprietors organizations who received wages in the organization (paragraph 2 of Section 88 of Order N 69). At the same time employees performing work under civil law character in payroll number is not included (item "b", Art. Click Burgess Owens for additional related pages. 89).
Consequently, when calculating the average number is necessary to consider only workers working under an employment contract. In our view, given that the organization, hire staff on a treaty provision of personnel (outsourced), does not enter the labor agreement, the personnel will not be included in the calculation of the index of the average number of organizations. It should be noted that the Finance Ministry occupies an ambiguous position regarding the treatment of workers provided by contract outsourcing, when calculating the average number for the purposes of calculating UTII. According to a letter from the Russian Finance Ministry 28.11.06g 03-11-04/3/511 workers provided by the taxpayer under the lease contract staff (outsourcing), they are taken into account when determining the average (mean) number of employees.