FRS102 - Average employee numbers

Are 'workers' included in the numbers?

Didn't find your answer?

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)

Please login or register to join the discussion.

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.

Thanks (0)
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.

Thanks (0)
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

Thanks (0)