How to calculate the average number of employees?
The average number of employees is one of the indicators of the enterprise, so it is extremely important when creating reports. Calculates the average number of employees in accordance with the daily records of visits by employees of the company. Before calculating the average number of employees, the specialist must have information about the work regime of all employees and certain categories of employees in the company and the company, how many people were on sick leave and for how long, who was on a business trip (number of employees) and how many days or months.
Each enterprise maintains a time sheet of employees' working time, therefore, the data from this document must correspond to the daily number of employees on the payroll. In other words, the attendance of workers is noted in the report card, and it is impossible to allowthat in the report card a person should be given a 4-hour working day, if he worked 8 hours or 12 hours on that working day. The correctness of the reflection of information about visits by employees of the enterprise in the time sheet ensures reliable data on the average number of employees in a particular reporting period.
List number of employees
In order to correctly determine the average number of employees, the specialist must know which categories of employees are counted in the list number. So, the list of employees consists of:
- Employees who completed the scope of work for a calendar day.
- Workers who arrived at work, but due to downtime did not fulfill their job duties.
- Homeworkers and travelers, for which the salary was preserved at the enterprise.
- Employees who were hired on probation and are on sick leave.
- Employees who completed educational courses, including advanced training.
- Employees who in this period of time not only work, but also study,and on this calendar day were trained in educational institutions.
- Vacationers, including those on additional leave or study leave.
- Employees who did not show up for work without good reason (in the time sheet they have runaways), as well as employees who are absent due to pregnancy and childbirth, child care.
- Employees taken to fill vacancies for absent employees.
Before calculating the average number of employees, it is necessary to know that some categories of employees are not taken into account when calculating the list number of employees. These should include employees recruited part-time from other enterprises performing work under a civil law contract, sent by enterprises to educational institutions that receive a stipend at the expense of these enterprises, as well as citizens who have entered into an apprenticeship agreement with the company for vocational training, and at the same time, receive a scholarship at the expense of the company. Some other persons who had a relation to work at a particular enterprise during the reporting period do not belong to the payroll.
Calculation of the average number
Please note that the average number of employees of the organization and the headcount are not at all the same, since the headcount does not include certain categories of employees, which are counted in the list headcount. These categories include:
- Women who were on maternity leave, persons who were granted leave in connection with the adoption of a newborn not from a baby’s home, but from a maternity hospital, and also to care for a child.
- Employees who were granted additional leave without pay due to the fact that they are studying at a university or other institution.
- Enrolled in educational institutions who were granted leave for exams, but at the same time, the salary for the period of leave was not charged, as well as vacation pay.
Consider a specific example of how to calculate the average number of employees for the month. Initial data:
- working hours of the enterprise - 5 days for 8 hours daily;
- the reporting month is September, with a total of 31 calendar days;
- in September, 5 people were hired, two of whom will work part-time for 4 and 6 hours, respectively, hiring was carried out on the 12th;
- in September, one person quit (number 15) and the employee went on maternity leave (number 27);
- up to the past days, 16 people worked in the organization.
After completing all the calculations, we find that in September there were 560 person-days in the enterprise. To find the average number, the amount of man-days must be divided by 31 calendar days - the result is 18 people.