ICAEW.com works better with JavaScript enabled.

This is exclusive content

Calculating employee numbers

Technical helpsheet issued to help ICAEW members to understand how to calculate employee numbers for the purpose of determining the size of a company or group and for disclosure in the accounts.

Issued: December 2015
Last reviewed: September 2018

This helpsheet has been issued by ICAEW’s Technical Advisory Service to help ICAEW members to understand how to calculate employee numbers for the purpose of determining the size of a company or group and for disclosure in the accounts.