remuneration per employee
remuneration per employeean accounting ratio which is used to assess the average remuneration of the labour force. It is computed by dividing the total wages and salaries paid to employees for the accounting period by the average number of employees on the payroll during the period.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson