411 Information about employee numbers and costs
411 Information about employee numbers and costs
Companies Act 2006 | Legislation

[(1)     The notes to a company's annual accounts must disclose the average number of persons employed by the company in the financial year.

(1A)     In the case of a company not subject to the small companies regime, the notes to the company's accounts must also disclose the average number of persons within each category of persons so employed.]

(2)     The categories by reference to which the number required to be disclosed by [subsection (1A)] is to be determined must be such as the directors may select having regard to the manner in which the company's activities are organised.