Average number of employees per year -this is an indicator that is determined by the mathematical summation of the list of personnel for each day of the year, then the amount is divided by the number of days in a year (365 or 366 days). As for the holidays and days off, the number of employees for these days is equal to the number of employees for the previous day, but the worker. If the holidays and days off are more than 2 in a row, then the number of workers for such days is equal to the number of two workers from the payroll for the nearest working day (holidays).
However, it is rare that the averageThe number of employees per year at enterprises is considered for every day of the year. Most enterprises and organizations within a year calculate this indicator for a longer reporting period: half a year, quarter, month. This allows at the end of the year, when reporting for the whole year, to use the already available data and already on the basis of their output the annual indicator. But the daily recording of the number of workers in the company is constantly being carried out. In these reports, for each day the number of personnel is specified and based on orders and orders (on transfer or temporary departure, hiring or dismissal), appropriate changes are made. The daily indicators for the average number should correspond to the data displayed in the time sheets. The identity card is the main document that is used when calculating employee wages.
Information on the average number of employeesare often used by the accountant when compiling reports on work. In addition, this information is used as a basis for calculating labor productivity, turnover rate, average salary at the enterprise and other equally important indicators.
But there are a number of cases that suggest thatthe average number of employees per year may not include all employees of the enterprise. These categories of workers are women who are on maternity leave or on maternity leave; mothers who are busy caring for children. And also employees who are seconded from the enterprise (organization) to carry out agricultural seasonal work related to harvesting.
In addition, employees who are trained(enrolled) in educational institutions (both higher and secondary) and are on additional holidays, are also not included in the average number of employees. This criterion also does not include student interns who can be enrolled in the position.
Employees who are employed for part-time workrate or part-time is also taken into account. The calculation for them is carried out in proportion to the time worked in the production. The average number in this case is determined in the following order: for the reporting period (as a rule, this is a week or a month), the total number of man hours worked for this employee is counted, after which this number of man-hours is divided by the real value of working time per day , and as a result we get the number of days for the reporting period, which is included in the total count of the average number of employees. According to a similar scheme, data are also calculated for other workers employed at home or remotely.
The average number of employees per year orthe other reporting period when the company is operating is less than the reporting period, due to its launching or liquidation, or associated with seasonal work, is calculated slightly differently. In this case, the number of employees is summed up for all days when the enterprise worked (including weekends and holidays), and then this amount is divided by the number of days for the reporting period. But again, as a rule, in a year this indicator is impractical and labor-intensive. Therefore, often the annual indicator is calculated according to the data for each month. That is, the number is summed up for all months in a year, and then the amount is divided by 12 (the number of months in a year).
