Question post text
To determine the total number of employee-hours during the reference year in the absence of actual figures: Multiply the monthly average number of employees (reported in item 2) by the normal/regular weekly hours (those hours that apply to the majority of employees)) and then by 52. Add to this figure the actual (based on records) number of overtime hours of employees on ordinary working days and hours worked of the employees when they were required to work on non-working days (i.e. rest days, regular holidays and special days). No deduction should be made for hours paid for but not worked.
Example:
Total employee-hours during the year: (51 employees x 40 hours/week x 52 weeks/year) + overtime on ordinary working days + hours worked on non- working days = 106,080 + 2,080 + 240 = 108,400