Average number of employees in the company / group – BFNAR
How is the number of agents employed in a company or group?
The average number of employees in a firm / a group, according BFNAR 2006:11 calculated in three ways:
1. The average number of employees can be calculated at the individual level and the number of full-time positions under the conditions at the worksite.
2. The average number of employees can be calculated from the sum of hours worked divided by the normal annual working hours.
| The number of hours worked | = | The number of agents employed |
| Normal årsarbetstid |
What should be included in hours worked?
The number of hours worked to include such time as the company has paid wages or other compensation in exchange for work. In addition to time relating to paid leave, leave and sick leave and compensatory leave be. However, do not include overtime hours at.
What are normal working hours?
The normal annual working time is determined in accordance with the conditions of employment. The normal annual working time may be the purpose of simplification is assumed to be 1 920 hours. Annual working time should be adjusted for the fiscal year covering different time than twelve months.
3. The average number of employees can also be calculated from the average number of persons employed according to measurements at least two representative times during the fiscal year.
Average number of employees in the company / group – Annual Accounts
Calculation of average number of employees in accordance with the Annual Accounts Act?