Covers full-time, part-time and seasonal staff and includes the following:
- Persons working for the enterprise being subordinated to it and considered to be employees under national law.
- Partners engaged in a regular activity in the enterprise and benefiting from financial advantages from the enterprise.
Apprentices or students engaged in vocational training with apprenticeship or vocational training contracts are not included in the headcount. Nor do you include maternity or parental leave.
The staff headcount is expressed in annual work units (AWU). Anyone who worked full-time within your enterprise, or on its behalf, during the entire reference year counts as one unit. You treat part-time staff, seasonal workers and those who did not work the full year as fractions of one unit.