Before to proceed to the calculation of the average annual number of employees, please note that the payroll includes all permanent, temporary and seasonal workers. This starts the recording in the employment record of employment. Each employee can be on the payroll of just one company. In the payroll includes all employees and do not appear to work for various reasons (illness, vacation, etc.).
In addition, you should know that when calculating the average number of employees is taken into account the work of the external part. These include those who are in the list of the other businesses, but perform the work at the firm part-time not more than 0.5. In the composition of employees can be also the persons performing work under contracts. At the time of the contract it is considered permanent workers and are considered at calculation of average number of workers, are not counted in determining the average.
So, the average number of employees for the month you can define as the ratio of calendar Fund of working time (person-days) to the number of calendar days of the month. At the same time for weekends and holidays, take into account the number of the day preceding the output, or a holiday.
Because every day the number of employees includes appear and do not appear to work, the average number of employees for the month can be found as the ratio of the sum of appearances and absences to the number of calendar days in the month.
The average number of employees for any period you can find as the sum of average monthly population divided by the number of months in the period under review. Thus, the average annual number of employees is determined by adding the average of their numbers for each month of the year and dividing by 12.
Note that the average number of employees differs from the average number. It includes a calendar Fund of working time of part-time workers and persons working under contracts.