Amendments to the Law on Small and Medium-sized Enterprises, drafted by the Ministry of Economy and Digitalization, provide for the addition of provisions that will establish the procedure for determining the average number of employees. If the new provisions are approved as drafted by the authors, the new rules will enter into force on January 1, 2028.
Rules for determining thenumber of employees
According to the draft, the number of employees will be the arithmetic mean obtained from the sum of the daily number of employees divided by the total number of calendar days.
It is proposed that on these days the number of employees of the previous day should be taken into account, except for those whose employment contract/service contract was terminated on that day.
In addition, according to the initiative, this number would include workers hired under an individual labor contract/service agreement, including seasonal workers, manager/administrator who will perform permanent activities at the enterprise.
At the same time, it is proposed to exclude those whose labor contract is suspended in accordance with the law, as well as apprentices and students undergoing vocational training on the basis of an apprenticeship or vocational training contract.
According to the draft, the average annual number of employees will also not include employees who are on maternity or childcare leave, on unpaid leave, on sick leave, on assignment to work abroad, etc., and those who are not on vacation.
Part-time employees will be counted in proportion to the time actually worked or the time stipulated in an individual labor contract.
