You will need
  • Records of work time.
Distinguish between the headcount of employees, average payroll and average. In the headcount includes all employees who have concluded employment contract and working on a permanent, temporary (including seasonal) basis. As a rule, the headcount is considered to be in accordance with the documents of the primary financial statements (the sheet of accounting of working time). Taking into account all workers, even if for some reason (vacation, additional vacation, illness, business trip, study, etc.) they were absent. The number of employees in a weekend or public holiday corresponds to the number of the previous day.

The average number depends on the payroll. From it specifically excludes employees who are on vacation and maternity leave, leave to care for a child. Employees working part-time are accounted in proportion to time worked. And you need to know that this paragraph applies only to those employees who work in such regime for personal statements. If a statement is not considered full time. Do not belong to that category of workers who are on reduced working hours in accordance with the law (for nursing mothers, if the employee's age less than 18 years, working in harmful working conditions, etc.).

Of the average number (it is important in the calculation of economic indicators of enterprise performance such as labor productivity, average wage of workers) additionally takes into account external part-time workers and persons who have concluded with the company a civil law contract. They are also considered in proportion to time worked.
How to calculate the average number of employees
The average number is calculated for a specific period: month, quarter, six months, a year. Even if the period worked out not all days, you should divide the whole period. So if the company started to work from the first day of the reporting period, the calculation is for the entire period: first day of work of JSC "Scrabble" - August 19, numbers 16 persons, the average for August is (16чел x 13дн)/31дн = 6.7 persons, i.e. 7 people.

Calculate the average number of employees in simple examples.

Example 1: Consider the average number of JSC "Scrabble" on Sept. Mode of operation 5 day week full day – 8 hours. In September: 12 number accepted 5 persons (2 persons on a part-time one works 4 hours, another 6 hours); 15 number 1 person is dismissed; 27th – worker went on vacation and maternity leave. The average number, according to table 1, will be:

560 person-days/ people, i.e. 18 people..

Explanation to the calculation of workers ' underemployment, one person works 4 hours, i.e. 4 hours/8 hours=0,5; the second, 6 hours, i.e. 6 hours/8 hours=0,75. Total with the number 12 on incomplete bottom is 1.25 people.
How to calculate the average number of employees
Example 2: as a result of the above calculations, are these figures average number of JSC "Erudite":

August – 7 people;

September – 18 people;

October – 19 persons;

Nov – 17 people;

the Dec – 20 persons

The average number for the 3rd quarter will be: (7+18)/3=8,33 ie 8 people

where 7 is the average for August; 18 - the average for September; 3 - the number of months in the quarter.

The average number for the 4th quarter will be: (19+17+20)/3=18,7 i.e. 19 people;

The average number for the year will be:

(8+19)/4=6,75, which is equivalent to: (7+18+19+17+20)/12=6,75 or 7 people.

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