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 in the tax period there have been no movements in the workforce, the semisum of the permanent salaried personnel must be indicated at the beginning and at the end of the same.

If there have been movements, the sum of the workforce in each of the months of the fiscal year must be calculated and divided by the total number of months that it contains.
 If there was a temporary regulation of employment or 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 hours of the period. tax 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 nonpermanent salaried employees
In this box, introduce the average number of nonpermanent 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 people hired on a nonpermanent basis) × (Average number of weeks worked ÷ Total number of weeks for the year)
Where the average number of nonpermanent employees is not a whole number, it shall be expressed to two decimal places.