2.8.2 Non-permanent staff

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

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 in the year

When the average number of non-permanent salaried staff is not a whole number, it will be expressed with two decimal places.