The concept of EME (Annual Work Units), although it appears in the terms of most European programs, is not completely understood by the stakeholders, often causing confusion. It is a basic criterion for characterizing small and medium-sized enterprises and a condition for inclusion in many grant programs.
EMEs are a unit of measurement of the employment of a company and reflect the size of the personnel employed in it. For the calculation, all persons who worked in the company in relation to dependent (salaried) work for the year under review are taken into account, i.e. all employees who appear in at least one E4 table and at the same time in the APD (Analytical Periodic Declarations).
Apprentices or students who are in vocational training under an apprenticeship or vocational training contract are not included in the number of employees. The duration of maternity or parental leaves, as well as gifts, are also not taken into account.
Thus, an employee who was employed for the entire twelve months on a full-time basis (full-time) corresponds to one (1) EME. An employee who was not employed the whole year, or worked part-time or was employed seasonally, is a fraction of an EME. Therefore, it is understood that the number of employees is not always the same as the number of EMEs.
The correct way to calculate EMEs is not easy, although there are various tools that serve this purpose. If you want to correctly calculate the annual work units of your business, contact NotiFund.