Average number of staff during the accounting period
Staff is classified into upper-level employees, lower-level employees and manual workers in accordance with the wage statistics nomenclatures of the Central Union of Business Employers and Statistics Finland, both of which distinguish between managers and other employees. The distinction between upper-level and lower-level employees is, however, ultimately determined by the firm's internal practice. Manual workers include porters, cleaners, janitors, maintenance men, cooks, chauffeurs etc.
Validity of the definition