The equivalent of full-time work. It is calculated through dividing the number of hours worked per year by the annual number of hours corresponding to full-time work.

In Poland, the number of 2120 working hours per year, i.e. 265 working days of 8 working hours each, was adopted as the equivalent of full-time work. When calculating the labour input in AWU (based on the Eurostat methodology), it was assumed that no more than 1 AWU could be attributed to 1 person, even if in reality he/she had worked longer.

• Regulation (EC) No 1166/2008 of the European Parliament and of the Council of 19 November 2008 on farm structure surveys and the survey on agricultural production methods and repealing Council Regulation (EEC) No 571/88 (Text with EEA relevance)
  Place of publication: (Dz. Urz. UE L 321 z 1.12.2008, str. 14—34)