Schedule A1, Part IV, paragraph 99(4)

To find the average number of workers employed by the employer, taken with any associated employer or employers, in the specified period of 13 weeks— take the number of workers employed in each of the 13 weeks (including workers not employed for the whole of the week); aggregate the 13 numbers; divide the aggregate by 13.

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Source: legislation.gov.uk · retrieved 2026-09-04