The average number of employees for a year is an indicator that is determined by mathematical summation of the list of personnel for each day of the year, then the amount received is divided by the number of days in a year (365 or 366 days). As for holidays and weekends, for calculation these days, the number of employees is taken equal to the number of employees for the previous day, but the worker. If holidays and weekends are more than 2 in a row, the payroll number of employees for such days is equal to the number of two employees from the payroll for the next working day before the holidays (weekends).
However, it rarely happens that the average number of employees for a year at enterprises is considered for each day of the year. Most enterprises and organizations during the year calculate this indicator for a larger reporting period: six months, a quarter, a month. This allows at the end of the year, when preparing reports for the whole year, to use the data already available and to derive an annual indicator based on them. But the daily accounting of the payroll number of employees at the enterprise is ongoing. 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. Daily figures for the average number should correspond to the data displayed in the time sheets. The time sheet is the main document that is used when calculating employee wages.
Information about the average number of employees is often used by an accountant in the preparation of reports on labor. In addition, this information is used as the basis for calculating labor productivity, turnover ratio, average wage in the enterprise and other equally important indicators.
But there are a number of cases that suggest that the average number of employees per year may not include all employees of the enterprise. These categories of workers include women on maternity or maternity leave; mothers who are busy caring for children. As well as workers who are seconded from the enterprise (organization) to perform seasonal agricultural work related to harvesting.
In addition, workers who study (enter) at educational institutions (both higher and secondary) and are on additional leave, are also not included in the average number. This criterion also does not include student interns who may be enrolled in the position.
Workers who are employed on a part-time or part-time basis are also taken into account. Calculation of them is performed in proportion to the time spent on production. In this case, the average number of employees is determined in the following order: for the reporting period (usually a week or a month), the total number of man-hours spent on work by this employee is calculated, 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 calculation of the average number. A similar scheme calculates data for other employees employed at home or remotely.
The average number of employees for a year or other reporting period during the operation of the enterprise is less than the reporting period, due to its start-up or liquidation, or due to seasonal work, it is calculated a little differently. In this case, the number of employees for all days when the company worked (including weekends and holidays) is summed up, and then this amount is divided by the number of days for the reporting period. But then again, as a rule, counting this indicator over a year is impractical and time-consuming. Therefore, often the annual indicator is calculated according to data for each month. That is, the number is summed up for all months of the year, and then the amount is divided by 12 (the number of months in the year).