How to calculate the average number of employees
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.
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.
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)
560 people-days / 31k.dn = 18.06 people, i.e. 18 people ..
Explanation of the calculation of part-time workers: one person works 4 hours, i.е. 4 hours / 8 hours = 0.5; the second - 6 hours, i.е. 6 hours / 8 hours = 0.75. Total from 12 on the incomplete day - 1,25 people.
Example 2: As a result of the above calculations, we have such figures of the average size of OJSC "Erudit":
september - 18 people;
october - 19 people;
december - 20 people.
The average number of employees for the 3rd quarter is: (7 + 18) / 3 = 8.33. 8 people,
where 7 - average for August; 18 - the average for September; 3- the number of months in the quarter.
The average number of employees for the fourth quarter is: (19 + 17 + 20) / 3 = 18.7. 19 people;
Average payroll 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.
Not everything is clear? Look for the answer.