Salaried staff (boxes 00041 and 00042)

Box 00041. Average number of permanent salaried employees

In this box, introduce the average number of permanent salaried staff employed by the taxpayer during the tax period in question. When calculating this figure, the following criteria shall be taken into account:

• If there have been no changes in the workforce during the tax period, the semi-sum of the permanent salaried staff at the beginning and end of the period must be indicated.
• If there have been movements, the sum of the staff in each of the months of the fiscal year must be calculated and divided by the total number of months it contains.
• If there was a temporary regulation of employment or working hours, the personnel affected by said regulation must be included as permanent personnel, but only in the proportion that corresponds to the fraction of the tax period or working hours of the tax period actually worked.

Where the average number of permanent employees is not a whole number, it shall be expressed to two decimal places.

Box 00042. Average number of non-permanent salaried employees

In this box, introduce the average number of non-permanent salaried staff employed by the taxpayer during the tax period in question. This figure can be calculated by adding the total number of weeks worked by these employees and dividing the result by the total number of weeks in the tax period, or as follows:

(No. of persons hired on a non-permanent basis) × (Average no. of weeks worked ÷ Total no. of weeks in year)

Where the average number of non-permanent employees is not a whole number, it shall be expressed to two decimal places.