C5: Additional workforce characteristics
Employee turnover, and voluntarily the gender balance in management and the people who work for you without an employment contract.
In brief
C5 adds detail on your workforce. You report the employee turnover rate for the reporting period. It moved here from B8 and no longer has VSME's 50-employee threshold. You may also report the female-to-male ratio at management level, and the number of self-employed people working only for you and of agency workers.
At a glance
- Requirement
- Employee turnover is essential. The management gender ratio and non-employee workers are voluntary.
- 10 employees or less
- Voluntary.
- Value chain cap (from 2027)
- Employee turnover rate, for companies with more than 10 employees.
- In Selko Report
- Page "Workforce", at the end
What changed from VSME
- Moved here: the employee turnover rate, from B8. VSME asked it only from companies with 50 or more employees. The VS asks it from all companies above 10 employees.
- Changed: the voluntary management ratio and non-employee figures no longer depend on having 50 employees.
- New: voluntary for companies with 10 employees or less.
VS Standard Reference
The official text of the Voluntary Standard, Annex I to Commission Delegated Regulation (EU) 2026/1560.
Selko Insights
How Selko applies it
Now part of every VS report
C5 is at the end of the Workforce page in every VS report. VSME reports did not include it.
Employee turnover
Turnover is the number of employees who left during the year divided by the average headcount, times 100. Following EFRAG's guidance, count permanent employees who left voluntarily or because of dismissal, retirement or death. By default, the average is the headcount at the start of the year plus the end, divided by two, and the starting figure is filled from last year's report. If your headcount varies a lot during the year, for example with seasonal staff, switch on the monthly option and enter the headcount for each month instead.
Women and men in management
This is voluntary. If you choose to report it, enter the number of women and men at management level at the end of the year, and Selko Report calculates the ratio. Management means the level below the board unless you define it otherwise, usually the CEO and the managers who report to the CEO. For example, 2 women and 4 men give a ratio of 0.50.
Self-employed and agency workers
This is voluntary too. Self-employed people work for you under a service contract, and agency workers are employed by a staffing company. EFRAG's guidance suggests disclosing them when you rely on them significantly, or when they face greater risks than your own employees. They are not counted among your employees.
Frequently asked questions
Related content
B8: Workforce – general characteristics
VS disclosure B8: employees by contract type, gender and country, in headcount or full-time equivalents. Employee turnover has moved to C5.
Read moreB10: Workforce – remuneration, collective bargaining and training
VS disclosure B10: minimum wage, collective bargaining coverage, average training hours, and when the gender pay gap must be reported under the Pay Transparency Directive.
Read moreC9: Gender diversity ratio in the governance body
VS disclosure C9: the gender diversity ratio of your board or other governance body. Which body counts and how the ratio is calculated.
Read moreFrom VSME to VS
The VS replaced VSME in September 2026. What changed in each disclosure, B1 to C9, and what it means for companies that already report under VSME.
Read moreReady to make progress?
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