Numbers of employees in statistics vs. numbers for the compulsory share

The calculation itself is already described in detail in the document "Share of PWD", which you can find in AVENSIO in the tab Help-Help files-Assemblies. We have, however, received questions from several users asking for justification the number of employees in the statistics differs from the numbers for the compulsory share. We offer here a more comprehensive description:

The calculation for the compulsory share is made in accordance with the provisions of Decree 518/2004, paragraph 11(2). The fundamental difference in the number of persons for statistical reporting and for the determination of the compulsory share is that for statistical surveys counts agreed working time (hours)) a for the compulsory share actually worked a time not worked listed below. In the calculation of the obligatory share therefore counts in addition to unpaid leave and unpaid interruptions of work all agreed working hours plus time worked in excess of agreed hours, i.e. overtime. In short:

• Average physical number of employees indicates how many employees you employ (have employment contracts with). A decimal number appears in the value if you employ employees for part of the reporting period. In this case, a year. If no one started or quit during the year, the "Average Physical Number of Employees" would be a whole number. In no case can the counted value per employee be greater than one.

• Average number of employees reflects the hours contracted with employees. The difference between the 'physical number' and the 'headcount' is mainly in the negotiated part-time hours. If an employee has negotiated part-time hours, it is reflected in the count as a number less than one. The start or end of employment during the year will also be reflected in the recalculation. In no case can the count per employee be greater than one.

• Average annual headcount according to Decree 518/2004 reflects how many employees actually worked for the employer. Including overtime and holiday work. The value counted per employee may be greater than one in some cases. You can easily verify this using the underlying report for calculating the mandatory share from AVENSIO Software. Compare the number of hours listed for each employee with the employee's total annual working hours in the relevant working pattern, excluding holidays. For 2014, this is 2016 hours for a 40-hour employee, 1953 hours for a 38.75-hour employee and 1890 hours for a 37.5-hour employee. The value (the sum of the hours in the report) can be

o less than the total hours of work - the employee works part-time or only part of the year, or has had unpaid leave or unpaid interruptions

o the same as the total working hours - the employee works full time and has not worked overtime

o more than the total working hours - the employee worked overtime or on public holidays

Working on public holidays affects the average annual number of employees for the compulsory share. The number of hours worked does not include holiday time that is unworked and for which the monthly salary is not reduced, nor does it include compensation for unworked holidays for employees compensated by hourly or piece rate pay. The denominator (proportion) shall be the total working time established, also excluding holidays. In a case where an employee works all the hours scheduled (or is properly excused) and is at home on holidays, his "value" to the recalculated count is one. The situation is different where the employee works the holiday (or part of it) and agrees with the employer to a holiday premium. In this case, we must include the time worked on the holiday in the hours worked (the total number of indeed hours worked). The value in the numerator of the fraction is greater than the denominator and the "value" of the employee is then greater than one in the result. Thus, working on a public holiday is similar to working overtime, even though it is not overtime within the meaning of the TA. Similarly, an employee's inability to work during his scheduled shift and on a holiday on a normal working day will have a similar negative effect. The employee will receive compensation (or sick leave) for the holiday and this time must be added to the total time under (a) and (d). A situation similar to the previous one then occurs where the numerator of the fraction is greater than the denominator and the employee's "value" for the purpose of the mandatory share is greater than one.

Par. 11 of Decree 518/2004

(2) The average quarterly headcount is determined as proportion of total hours actually worked by those employees in the quarter, plus hours not worked

1. (a) as a result of temporary incapacity for work for which sick pay is provided,
2. (b) as a result of taking convalescent leave,
3. c) due to obstacles at work on the employer's side,
4. d) due to obstacles at work on the part of the employee, if these are obstacles for which the employee is entitled to wage or salary compensation 6) or is not entitled to wage or salary compensation pursuant to Section 192(1), second sentence after the semicolon, of the Labour Code,
5. (e) as a result of nursing or caring for a child or nursing another member of the household for whom a nursing allowance is payable 7),

and the total fixed weekly working time 8) without holidaysthe number of employees working a fixed weekly hours in a given quarter 8).

This post was prepared not only for users of the AVENSIO payroll and HR system by programmer-analyst Ing. Vladimír Kozák.