The average number of employees is an indicator that can be easily determined on the basis of constant accounting of the number of employees on the list (according to the data of time attendance records).
The calculation of the average headcount includes accounting for employees working under concluded labor agreements and performing various types of work (temporary, permanent or seasonal), but with a duration of at least one day. This also includes the owners of the enterprise working on it and receiving wages here.
In addition to actually working people, this indicator also takes into account people who are absent for certain reasons at the workplace at the moment. These may be employees who:
- absent due to illness with mandatory confirmation in the form of a certificate of incapacity for work;
- are on business trips;
- perform work at home (the company must have an appropriate labor contract);
- are on study leave, during which the salary is retained (in full or in part);
- are both on annual and additional holidays ;
- have a day off formed for exits outside working hours;
- are on vacation with the permission of the management without saving their salaries, for example, for family reasons (possibly for other good reasons).
The calculation of the average number does not take into account:
- those women who are on holidays related to pregnancy and childbirth;
- workers on various additional holidays (for example, childcare);
- employees who are on study leave, issued as additional, without saving salaries.
Average headcount - the calculation is as follows: the total amount of the headcount of employees during the month is found for each day excluding holidays and weekends, the resulting number must be divided into calendar days of the same month. The number of employees employed on weekends is taken in the same amount as on the previous working day.
The most obvious way to show the calculation of the average number on specific examples.
So, you need to calculate the average number of people working at the enterprise in April 2012. The total number of employees minus those that are not taken into account in this indicator is 3300 people. The average number in the specified month will be (3300: 30 = 110 people). The result should always be rounded to the nearest whole, since the unit of measurement is people.
If the period exceeds a month, then the calculation of the average number is determined as follows. Firstly, this indicator is indicated for each month separately. Secondly, all the results obtained are summarized and divided by the number of months in the same period.
For example, the payroll period is year. The sum of the average monthly number for all months of the year is found, and the amount received is divided by twelve.
In the case when the activity of the enterprise is seasonal in nature and works out incomplete year, then the average number obtained should be divided by the number of months worked.
There are some particulars in accounting for part-time workers. In the time sheet, such employees are recorded as full units in each calendar day (inclusive of the weekend). Such employees should be accounted for in proportion to the hours worked, namely: this time should be divided by the length of the working day, and the result should be multiplied by the number of days in the month worked by this employee, the amount should be divided into working days in the same month.