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Form 200. Corporate Income Tax Declaration 2019

2.9.2 Non-permanent personnel

The declarant will enter in this code the average number of non-permanent salaried personnel under his/her responsibility in the fiscal year being declared. You can calculate this figure by adding the total number of weeks that these employees have worked and dividing by the total number of weeks that the exercise contains.

You can also calculate this figure:

Number of people hired on a non-permanent basis multiplied by the average number of weeks worked and divided by the total number of weeks for the year

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