For the implementation of the provisions of this code, the number of employees in the company is calculated in accordance with the following provisions:
1° Employees with permanent full-time employment contracts and home workers are taken into account in full in the company’s workforce;
2° Employees holding a fixed-term employment contract, employees holding an intermittent employment contract, employees made available to the company by an external company who are present on the premises of the user company and have been working there for at least one year, as well as temporary employees, are taken into account in the company’s workforce in proportion to the time they have been present over the previous twelve months. However, employees holding a fixed-term employment contract and employees made available by an external company, including temporary employees, are excluded from the headcount when they replace an employee who is absent or whose employment contract has been suspended, in particular as a result of maternity leave, adoption leave or parental education leave;
3° Part-time employees, irrespective of the nature of their employment contract, are taken into account by dividing the total number of hours included in their employment contracts by the legal working hours or the working hours agreed in the collective bargaining agreement.