In the field of social welfare law, the Labor Code establishes the procedures for counting the number of employees in labor law.

The general rule

Thus, the general rule is the counting of enrollments on the last day of each month. According to this method, the employee that comes in during the month counts as a unit even when if he comes in on the last day of the month. Similarly, the employee who is no longer part of the workforce on the last day of the month is not counted for the month in question.

Special cases

For specific cases, specific rules have been laid out in the Labor Code:

  • Workers at home: full consideration;
  • Employee on fixed-term contract – Employees on intermittent contracts or employees on temporary contracts or employees made available by another company: pro-rata calculation of their time in the previous 12 months;
  • Part-time employees:  pro-rata calculation of their working hours;
  • Corporate officer: taken into account if he also holds a contract of employment;
  • Employees in alternative contracts (apprenticeship, professional training contract…) employees excluded from the workforce.

The calculation of the size of the company is important because it generates social obligations but also accounting or tax different depending on the size of the company.