Worksheet for Calculating the Average Number of Employees for OSHA
How to figure the "Average Number of Employees" who worked for your establishment during the year:
1. Add the total number of employees your establishment paid in all pay periods during the year.
For example, if you have 21 employees in pay period 1 and 24 in pay period 2, that equals 45 employees. continue to add for each pay period.
Include all employees: full-time, part-time, temporary, seasonal, salaried, and hourly.
2. Count the number of pay periods your establishment had during the year. Be sure to include any pay periods when you had no employees.
3.Divide the number of employees by the number of pay periods.
4. Round the answer to the next highest whole number. Write the rounded number in the blank marked "Annual average number of employees".
Note: FirstReport Online is designed to perform this calculation for you. Simply enter total number of employees and pay periods in the blue fields on the Employment Information Form. You can view the calculated result by clicking on the "+" button. When you save the information on the form, the calculated number will be stored in the database for use when the OSHA 300 Summary is printed.
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