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Practical Handbook for Companies 2021

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 staff during the tax period, the semi-sum of permanent salaried staff members at the start and at the end of the tax period shall be introduced.

  • If there have been changes, the total number of staff in each month of the financial year shall be calculated, divided by the total number of months in the year.

  • If there have been temporary lay-offs or working day adjustments, the staff affected by these measures must be included as permanent staff, but only in the proportion that corresponds to the fraction of the tax period or working day of the tax period that they 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-regular basis) × (Average no. of weeks worked ÷ Total no. of weeks in the financial year)

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