2.8.1 Permanent staff

The declarant will enter in this code the average number of permanent salaried personnel under his/her responsibility in the fiscal year being declared. To calculate this figure you must take into account the following criteria:

1. If in the exercise there have been no movements in the template, the semi-sum of the fixed ones at the beginning and end of the exercise will be indicated here.

2. If there have been movements, you must calculate the sum of the workforce in each of the months of the fiscal year and divide by the total number of months that it contains.

3. If there was a temporary regulation of employment or hours, the personnel affected by it must be included as permanent personnel, but only in the proportion that corresponds to the fraction of the year or day of the year actually worked.

When the average number of permanent salaried personnel is not an integer, it will be expressed with two decimal places.