FRS102 - Average employee numbers

Are 'workers' included in the numbers?

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Client is recruitment agency and would be able to use FRS 105 based on asset value but not turnover. Clincher is therefore average employee numbers. Normal staff number < 10 but workers supplied to clients would far exceed this number.

So, does 'employee' include 'Workers'?

Many thanks!

 

 

Replies (3)

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By Duggimon
10th Aug 2017 09:58

What's the company name on the 'workers'' payslips?

e: I mean, I don't need to know the company name but is it the agency or the customer they're supplied to? If they're on your client's payroll then I would think they'd be your client's employees.

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By Mr_awol
10th Aug 2017 10:15

Recruitment agency, no.

Employment agency, yes.

The OP says their client is the former, but the rest of the post suggests this might not actually be the case.

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Replying to Mr_awol:
By Steve Holloway
10th Aug 2017 11:40

Thank you ... they are both but specifically I was referring to the employment agency work, so i have my answer.

Thanks all

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