How are the maximum and minimum number of employees counted for VETS-100 reporting?
Contractors and subcontractors have developed many different methods to count the maximum and minimum number of employees in their workforces during the VETS-100 reporting period. Consequently, VETS permits contractors to use any reasonable method of calculation. Consideration of whether a procedure is reasonable includes how the employer normally maintains records about its employees and whether the employer has been consistent in its methodology for counting employees across reporting cycles.
Some examples of methodologies that VETS determined would be reasonable approaches follow. These examples assume that they are based on the current record keeping practice of the employer and that the employer consistently uses the same method from year to year.
Methodology based on organizational structure
Example: The number of active employees are identified each month by job categories within an establishment and then totaled. At the end of the reporting period, the largest number recorded is the maximum number of employees and the smallest number recorded is the minimum number of employees for each location.
Methodologies based on payroll systems
Example 1: The payroll system identifies the number of active employees for each day for each location and saves that information for the whole year. At the end of the reporting period, the largest number of active employees recorded is the maximum number of employees and the smallest number of active employees recorded is the minimum number of employees.
Example 2: Payroll system data is collected on a quarterly basis about the number of employees at each establishment who either were paid wages or benefits, or were eligible to be paid wages or benefits, that quarter. The number of employees in the quarter with the largest number of employees is the maximum number and the number of employees in the quarter with the smallest number of employees is the minimum number.
Example 3: Payroll information is collected on a monthly basis about the number of employees at each establishment who either were paid wages or benefits, or were eligible to be paid wages or benefits, that month. The number of employees in the month with the largest number of such employees is the maximum number and the number of such employees in the month with the smallest number of employees is the minimum number of employees.
Example 4: A single payroll system for all employees in a single establishment is utilized. Payroll records for each pay period are maintained. The number of employees in the payroll period with the largest number of employees would be the maximum number of employees and the number of employees in the payroll period with the fewest number of employees would be the minimum number of employees for the reporting period.
Methodology based on company headcount
Example: Many employers maintain daily establishment headcount records for financial planning and budgeting purposes. The number of employees on the day with the highest headcount would be the maximum number of employees and the number of employees on the day with the least number of employees would be the minimum number.
Reprinted with permission. © CCH<p>Contractors and subcontractors have developed many different methods to count the maximum and minimum number of employees in their workforces during the VETS-</p>
How are the maximum and minimum number of employees counted for VETS-100 reporting?
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