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Labour turnover rate

Labour turnover rate is the percentage of employees who leave during a period relative to the average number employed, used to estimate the cost of recruiting and training replacements.

ByHoang TruongUpdated

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A department starts the year with 80 employees and ends with 100, an average of 90. During the year 18 employees left and were replaced, giving a labour turnover rate of 18 divided by 90, times 100, or 20%. At an average replacement cost of €1,200 each, the estimated labour turnover cost for the year is 18 times €1,200, or €21,600.

Where it fits
TopicCost Terms & ClassificationAdvancedSubjectCost AccountingAdvanced

The formula

LaTeX
LTR=LEˉ×100LTR = \frac{L}{\bar{E}} \times 100

Variables

Labour turnover rate (%)
Number of leavers replaced during the period (employees)
Average number of employees over the period (employees)

Expresses staff churn during a period as a percentage of the typical workforce size, not the opening or closing headcount alone.

Check yourself

PracticeCORE

A department starts the quarter with 130 employees and ends with 110. During the quarter, 30 employees left and were replaced. What is the labour turnover rate for the quarter?

Select an answer to check your understanding.