How to determine the average number of employees per year.

The average number of employees per year 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 holidays and days off, to calculate these days the number of employees is equal to the number of employees for the previous day, but the worker. If the holidays and weekends are more than 2 in a row, then the number of workers for such days equals the number of two employees from the payroll for the nearest working day (holidays).

However, it is rare that the average 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 compiling reports 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 employees is 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 that the 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 taking care of children. And also employees who are seconded from the enterprise (organization) to carry out agricultural seasonal work related to harvesting.

In addition, workers who study (enter) in educational institutions (both higher and secondary) and are on extra leave 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.

Workers who are employed for part-time or part-time jobs are also considered. 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 (usually a week or a month), the total number of man-hours spent for work by 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 involved at home or remotely.

The average number of employees for the year or other reporting period when the enterprise is operating is less than the reporting period, due to its launch or liquidation, or the connection with seasonal work, is calculated slightly differently. In this case, the number of employees for all days when the enterprise worked (including weekends and holidays) is summed up, and then this amount is divided by the number of days for the reporting period. But again, as a rule, this indicator is considered impractical and labor-intensive for the year. 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).