average number of employees - a figure that is easy to determine on the basis of a permanent account number of employees on the list (according to the standard-issue of working hours).
calculation of the average number includes keeping employees on the negotiated labor agreements, and perform various kinds of work (temporary, permanent or seasonal), but not less than one day.Also included are the owners of the enterprises working on it and are receiving wages.
Besides actually work in this indicator accounted for and missing for some reason in the workplace at the moment people.It may be workers who:
- absent due to illness with mandatory confirmation in the form of a sheet of disability;
- are on official travel;
- doing work at home (in the enterprise should be the appropriate labor contracts);
- are on study leave, in which the saved salary (fully or partially);
- are both in annual and additional holidays;
- have a day off, the resulting outputs for after hours;
- are on vacation with the permission of administration without pay, for example, for family reasons (and possibly for other valid reasons).
calculation of the average number does not include:
- those women who are on leave related to pregnancy and childbirth;
- workers in different other holidays (eg, child care);
- employees who are on study leave, designed as an extra, without pay.
Average number - the calculation is as follows: is the total amount of the payroll number of employees during the month for each day, excluding public holidays and weekends, the resulting number is divided by calendar days of the same month.The number of employees involved in the work at the weekend, taken in the same amount as in the previous working day.
most clearly can show calculation of the average number of concrete examples.
So you need to calculate the average number of people working at the company in April 2012.The total number of employees minus those that are not accounted for in this indicator, is 3,300 people.The average number in this month amounted to (3300: 30 = 110 pers.).The result should always be rounded up to whole, as a unit of measurement is the people.
If the period of more than a month, then the payment is defined as the average number.First, specify the figure for each month separately.Secondly, all the results are summed and divided by the number of months in the same period.
example, the calculation period - a year.Produced finding the sum of the average number for all months of the year, and the resulting sum is divided by twelve.
In case the company's activity is seasonal and work out less than a year, while the average number obtained shall be divided by the number of months worked.
There are some features of the account of workers employed part-time.The report card outputs such employees are recorded as complete units in each calendar day (weekends included).Such workers should be considered in proportional shares according to the time worked, namely, it is the time to be divided by the length of the working day, and the result multiplied by the number of days per month worked by the staff member, divided by the sum of the working days in the same month.