Calculation of the average number of employees
The average number of employees is an indicator that can be easily determined on the basis of the constant counting of the number of employees on the list (according to the time-keeping records of working hours).
The calculation of the average number includesself-recording of employees working under concluded labor agreements and performing various types of work (temporary, permanent or seasonal), but lasting not less than one day. This also includes the owners of the enterprise who work on it and receive wages here.
In addition to actually working, this indicator also takes into account people absent for certain reasons at the workplace at the moment. It can be employees who:
- absent due to illness with mandatory confirmation in the form of a sheet for incapacity for work;
- are on official business trips;
- perform work at home (at the enterprise there must be a corresponding concluded labor contract);
- are on study leave, at which the salary is saved (in whole or in part);
- are in both annual and additional holidays;
- have a day off, formed for out-of-hours visits;
- are on vacation with the permission of the leadership without saving wages, for example, for family reasons (perhaps for other valid reasons).
The calculation of the average number does not take into account:
- those women who are on holidays related to pregnancy and childbirth;
- employees who are on various additional holidays (for example, childcare);
- employees who are on study leave, designed as additional, without saving wages.
Average number - the calculation is presentedas follows: is the total amount of the number of employees per month for each day excluding holidays and days off, the number obtained must be divided into calendar days of the same month. The number of employees employed for work on the weekend is taken in the same amount as on the previous working day.
The most obvious way to show the calculation of the average number of staff on specific examples.
So, you need to calculate the average number of employeespeople working for the company in April 2012. The total number of employees, less those that are not included in this indicator, is 3300 people. Average number in the specified month will be (3300: 30 = 110 people). The result must always be rounded up to integers, since the unit of measurement is people.
In case the period exceeds a month, thenthe calculation of the average number is determined as follows. First, this indicator is indicated for each month separately. Secondly, all the results are summed up and divided by the number of months in the same period.
For example, the calculation period is a year. The amount of the monthly average is made for all months of the year, and the amount received is divided into twelve.
In the case when the activity of the enterprise is seasonal and fulfills an incomplete year, then the received average number should be divided by the number of months worked.
There are some features of accountingpart-time workers. In the output card, such employees are recorded as complete units in each calendar day (on weekends inclusive). Such employees should be accounted for in proportional shares according to the time worked, namely: this is the time to be divided into the length of the working day, and the result multiplied by the number of days in the month worked by this employee, the amount divided into workdays in the same month.