The number of employees mentioned in Items (1) and (2) of Article 92 of the Implementation Regulations refers to the sum of the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises; The number of employees and total assets are determined according to the annual monthly average of the enterprise, and the specific calculation formula is as follows:
Monthly average = (beginning of month+end of month) ÷2
Monthly average = sum of monthly average12
Therefore, the average number of employees per month = (value at the beginning of the month+value at the end of the month) ÷2.
Monthly average number of employees = sum of annual monthly average ÷ 12.
Employees:
Workers, formerly known as workers. At present, it refers to employees in state-owned enterprises, institutions and organs whose main source of livelihood is wage income.
Employees also refer to manual workers and mental workers whose main source of livelihood is wage income in enterprises, institutions and organs in China, regardless of nationality, race, sex, occupation, religious belief and education level.
Legal interpretation:
Employees refer to manual workers and mental workers whose main source of income is wages, regardless of nationality, race, sex, occupation, religious belief and education level in enterprises, institutions and organs in China. Trade unions are mass organizations of the working class, and workers unite voluntarily.
1. From the attribute point of view, workers whose main source of livelihood is wage income include manual workers and mental workers. Those who can get "wages" are essentially workers of various employment forms and employment periods who have labor relations with employers (including factual labor relations). The employer shall establish a labor relationship with the employee from the date of employment. It includes not only workers who sign labor contracts with employers with fixed term, non-fixed term and complete certain work, but also various forms of temporary workers, apprentices and other workers who form factual labor relations with employers. Workers on probation also belong to the category of employees.
2. From the scope, employees exist in enterprises, institutions and organs, among which enterprises include employees of state-owned enterprises, collective enterprises, joint-stock cooperative enterprises, joint ventures, other limited liability companies, other joint stock limited companies, private enterprises, foreign-funded enterprises and individual economic organizations.