Hello..
Attrition rate is been calculated on the basis of available Manpower and number of resigned employees in the month...
The formula is...
Attrition Rate = Number of Resigned/Available Manpower*100
For example if in the previous month the manpower was 100. During that month 10 resigned and 20 recruited.. So the available manpower would be 100-10+20 = 110
Attrition rate = 10/110*100
Hopw now it will be very much clear with you..
Regards,
Amit Seth.