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How to Calculate Attrition Rate: Formula, Examples, and Benchmarks

How to calculate attrition rate with the standard formula. Step-by-step examples, monthly and annual formulas, and benchmarks by company size.

Nick Anisimov

Nick Anisimov

FirstHR Founder

Core HR
18 min

How to Calculate Attrition Rate

Formula, examples, and benchmarks for small businesses

I did not start tracking attrition until after my third employee quit in the same quarter. Until then, each departure felt like an isolated event: one person got a better offer, one did not like the role, one had a personal situation. Three in one quarter at a 14-person company was not a series of coincidences. It was a 21% quarterly attrition rate, and when I ran the numbers, the cost was somewhere between $75,000 and $150,000 in recruiting, onboarding, and lost productivity.

The formula itself takes 30 seconds. Understanding what the number means, how to break it down by type, how your rate compares to benchmarks for your size, and which segment of attrition you can actually control takes longer. This guide covers the standard attrition rate formula, step-by-step calculation with a worked example, monthly and annual variations, the difference between attrition types, benchmarks by company size and industry, the cost math, and the specific type of attrition that small businesses can most effectively reduce: early attrition in the first 90 days, which connects directly to FirstHR's core mission of structured onboarding.

TL;DR
Attrition Rate (%) = (Employees Who Left / Average Headcount) x 100. For a small business, the most actionable metric is 90-day attrition (new hires who leave within their first 3 months), because that is the segment most directly improved by structured onboarding. Average US attrition is 12-15% annually. Small businesses under 100 employees typically run higher at 20-26%. Each departure costs 50-200% of the role's annual salary.

What Is Attrition Rate?

Attrition rate is the percentage of employees who leave a company during a specific time period. It measures the rate at which people exit, regardless of whether those positions are refilled. A high attrition rate means people are leaving faster than you can retain them. A low rate means your team is stable.

Definition
Attrition Rate
Attrition rate is the percentage of employees who leave an organization during a defined period (month, quarter, or year) relative to the average number of employees during that period. It includes all types of departures: voluntary resignations, involuntary terminations, retirements, and role eliminations. The formula is: (Number of Departures / Average Headcount) x 100.

For small businesses, attrition rate matters more per departure than at large companies because each person represents a larger percentage of the team. At a 10-person company, one departure is 10% attrition. At a 1,000-person company, one departure rounds to zero. This means small business owners need to track attrition with more precision, not less, because each data point carries more weight.

The Attrition Rate Formula

Standard Attrition Rate Formula
Attrition Rate (%) = (Leavers ÷ Average Headcount) × 100Leavers = total employees who left during the period. Average Headcount = (Start Headcount + End Headcount) ÷ 2.

The formula has two inputs: the number of employees who left during your chosen period, and the average headcount during that same period. Average headcount accounts for the fact that your team size may change during the period due to hires and departures. Using start-of-period headcount alone would overstate the rate if you hired during the period. Using end-of-period headcount alone would understate it.

Why Average Headcount, Not Start or End
If you started January with 20 employees, hired 5 during the quarter, and 3 left, your average headcount is (20 + 22) / 2 = 21 (the end count is 20 + 5 - 3 = 22). Your attrition rate is 3 / 21 = 14.3%. Using start headcount (20) gives 15%. Using end headcount (22) gives 13.6%. The average produces the most accurate picture of the rate over the full period.
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Step-by-Step: How to Calculate Attrition Rate

1
Define your time period
Choose the period you want to measure: month, quarter, or year. Quarterly is the most practical cadence for small businesses: monthly rates are too volatile at small scale, and annual rates catch problems too late.
2
Count your departures
Count every employee who left during the period, regardless of reason: voluntary resignations, terminations, retirements, end of contract, and role eliminations. Include all types in the total number.
3
Calculate your average headcount
Take the number of employees at the start of the period, add the number at the end of the period, and divide by 2. This gives you the average number of employees during the period. Example: 20 at start + 22 at end = 42 / 2 = 21 average.
4
Apply the formula
Divide the number of departures by the average headcount, then multiply by 100 to get the percentage. Example: 3 departures / 21 average headcount = 0.143 x 100 = 14.3% attrition rate.

Worked Example for a Small Business

Quarterly Attrition at a 20-Person Company
Scenario: You run a 20-person company. During Q1, you hired 4 new employees and 3 employees left (2 resigned, 1 was terminated).
Step 1: Period = Q1 (January through March)
Step 2: Departures = 3 (2 voluntary + 1 involuntary)
Step 3: Start headcount = 20. End headcount = 20 + 4 hired - 3 left = 21. Average = (20 + 21) / 2 = 20.5
Step 4: Attrition rate = (3 / 20.5) x 100 = 14.6%
What it means: At this quarterly rate, you are on pace for roughly 46% annual attrition if the trend continues. For a 20-person company, that means losing 9 to 10 people per year. The average US rate is 12-15% annually, so your Q1 rate is significantly above average and warrants investigation.

Two things to note from this example. First, one quarter does not make a trend. Small businesses are inherently volatile: one bad quarter can be an anomaly. Track for at least two consecutive quarters before concluding you have a systemic problem. Second, the breakdown matters more than the total: 2 voluntary departures (people chose to leave) and 1 involuntary (you made the decision) tell different stories. Voluntary attrition is the metric you want to focus on reducing. The turnover reduction guide covers the specific strategies.

Monthly, Quarterly, and Annual Attrition Formulas

The formula is identical across all time periods. Only the inputs change: you count departures and headcount for the specific period you are measuring.

Monthly Attrition Rate
Monthly Rate (%) = (Monthly Leavers ÷ Monthly Avg Headcount) × 100Example: 1 leaver in a month with average headcount of 18 = (1/18) × 100 = 5.6%
Quarterly Attrition Rate
Quarterly Rate (%) = (Quarterly Leavers ÷ Quarterly Avg Headcount) × 100Example: 2 leavers in a quarter with average headcount of 20 = (2/20) × 100 = 10%
Annual Attrition Rate
Annual Rate (%) = (Annual Leavers ÷ Annual Avg Headcount) × 100Example: 5 leavers in a year with average headcount of 22 = (5/22) × 100 = 22.7%

To convert a monthly rate to an approximate annual rate, multiply by 12. A monthly rate of 1.5% translates to roughly 18% annually. For precise conversion, use the compounding formula: Annual Rate = 1 - (1 - Monthly Rate)^12. At small scale, the simple multiplication is close enough for practical decision-making.

Small Sample Warning
At a 10-person company, one departure in a month produces a 10% monthly rate, which annualizes to 120%. That number is meaningless as a trend indicator. For companies under 25 employees, quarterly or annual rates are more reliable than monthly because they smooth out the noise of individual departures. Track monthly for awareness, but benchmark and act on quarterly data.

Types of Attrition

Not all attrition is equal. Breaking departures into categories tells you which type to address and which to accept.

TypeDefinitionFormula ModificationWhat It Tells You
VoluntaryEmployee chose to leave (resignation)Use only voluntary departures as numeratorWhether people want to stay. The most important metric to reduce.
InvoluntaryCompany initiated the departure (termination, layoff)Use only involuntary departures as numeratorWhether you are hiring well and managing performance effectively.
RegrettableA voluntary departure you wish had not happened (high performers, hard-to-replace roles)Use only regrettable departures as numeratorWhether you are losing the people who matter most.
Early (90-day)Any departure within the first 90 days of employmentNew hires who left in 90 days / Total new hiresWhether your onboarding is working. The most actionable metric for small businesses.
RetirementEmployee left due to planned retirementUse only retirements as numeratorWhether succession planning is needed. Less relevant for SMBs.

For small businesses, track three of these: total attrition (the headline number), voluntary attrition (the number you want to reduce), and early attrition (the number you can most directly improve through better onboarding). The people management guide covers the management practices that reduce voluntary attrition specifically. For the offboarding process that documents departures properly, the offboarding checklist covers every step.

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Early (90-Day) Attrition: The Metric Small Businesses Should Track First

Early attrition measures the percentage of new hires who leave within their first 90 days. This is the single most actionable attrition metric for small businesses because it directly reflects the quality of your onboarding process, and onboarding is something you can fix in weeks, not months.

Early (90-Day) Attrition Rate
Early Attrition (%) = (New Hires Who Left Within 90 Days ÷ Total New Hires) × 100Example: 2 of 8 new hires left within 90 days = (2/8) × 100 = 25%
The 90-Day Problem
Only 12% of employees strongly agree their organization does a great job of onboarding new hires (Gallup). Research from the Work Institute shows that 20% of employee turnover happens within the first 45 days. For small businesses without structured onboarding, the first 90 days are the highest-risk period for losing new hires.

Why early attrition matters more than overall attrition for small businesses: every early departure represents a complete waste of the recruiting investment (job posting, interviewing, offer negotiation) plus the onboarding investment (training time, setup, manager attention) with zero productive return. An employee who leaves after two years at least contributed for 22 months. An employee who leaves after two weeks contributed almost nothing. The 30-60-90 day plan guide provides the framework that reduces early attrition by giving new hires structure, clarity, and support during the critical first months. The new employee performance review guide covers the milestone reviews that catch disengagement before it becomes a resignation.

What worked for me
When I started tracking 90-day attrition separately from overall attrition, the picture changed completely. My annual attrition rate was 22%, which seemed high but was in range for a small company. My 90-day attrition rate was 38%, which was alarming. More than a third of my new hires were leaving before they even became productive. The fix was not better recruiting. It was better onboarding: a structured first week, weekly check-ins through month three, and clear 30-60-90 day milestones. Within two quarters, 90-day attrition dropped to under 10%.

Attrition vs Turnover: What Is the Difference?

Attrition and turnover are closely related but technically different. In practice, many HR professionals use them interchangeably, and the formula is identical. The distinction matters when you are analyzing whether your headcount is growing, shrinking, or staying flat.

DimensionAttritionTurnover
DefinitionEmployees leave and the positions are not immediately refilledEmployees leave and are replaced (position continues to exist)
Effect on headcountHeadcount shrinks over timeHeadcount stays stable (departures offset by new hires)
Calculation(Departures / Avg Headcount) x 100(Departures / Avg Headcount) x 100
Common usageOften used for natural reduction (retirements, role eliminations)Often used for all departures regardless of replacement
In practice at small businessesThe terms are used interchangeablyThe terms are used interchangeably

For a small business, the practical distinction rarely matters. What matters is tracking departures by type (voluntary, involuntary, early) and understanding the cost and cause of each. The HR processes guide covers how attrition tracking fits within the broader set of HR processes every small business needs. The complete HR guide covers the seven core functions where retention management sits within the HR lifecycle.

Attrition Rate Benchmarks by Company Size and Industry

Comparing your attrition rate to benchmarks helps you determine whether your rate is a problem or is normal for your size and industry. Two important caveats: benchmark data is heavily weighted toward companies with 100+ employees, and rates vary significantly by industry. Use these numbers as directional guides, not precise targets.

Company SizeTypical Annual AttritionWhy
1-10 employees25-35% (but volatile)One departure creates a huge percentage swing; data is noisy
11-25 employees20-28%Limited growth paths, founder-dependent culture, less competitive benefits
26-50 employees18-25%Starting to formalize processes; still higher than enterprise due to scale limitations
51-100 employees15-22%More structure, more management layers, more career paths
100-500 employees12-18%Approaching enterprise norms with formal HR processes
500+ employees10-15%Full HR infrastructure, competitive benefits, multiple career paths
IndustryTypical Annual Attrition (US)Key Driver
Technology18-22%High demand for talent, frequent job-hopping culture
Healthcare15-20%Burnout, high-stress environments, shift work
Retail and hospitality25-35%Low wages, seasonal work, limited advancement
Professional services12-18%Project-based work, up-or-out cultures
Manufacturing15-20%Physical demands, shift schedules, wage competition
Financial services10-15%Competitive compensation, strong retention programs

If your rate is below the benchmark for your size and industry, your retention is working well. If your rate is above the benchmark, dig into the type breakdown: is it voluntary or involuntary? Is it concentrated in the first 90 days (onboarding problem) or after 1 to 2 years (growth opportunity problem)? The answer determines the fix. The small business HR guide covers the broader retention infrastructure. The internal mobility guide covers how creating growth opportunities internally reduces the voluntary attrition that comes from employees feeling stuck.

The Cost of Attrition

The true cost of each departure extends far beyond the obvious expenses of recruiting and hiring the replacement.

Cost CategoryTypical RangeExample at $50K Salary
Recruiting (job posting, screening, interviewing)10-30% of annual salary$5,000-$15,000
Onboarding and training (the replacement)10-20% of annual salary$5,000-$10,000
Lost productivity (vacancy period + ramp-up)25-75% of annual salary$12,500-$37,500
Manager time (interviewing, onboarding, coaching)5-15% of annual salary$2,500-$7,500
Knowledge loss and team disruption5-25% of annual salary$2,500-$12,500
Total per departure50-200% of annual salary$25,000-$100,000

At a 15-person company with a 20% annual attrition rate and an average salary of $50,000, you lose 3 people per year. At $25,000 to $100,000 per departure, that is $75,000 to $300,000 in annual replacement costs. For perspective, that is roughly equivalent to 1.5 to 6 full additional salaries spent on replacing people rather than growing the team. Organizations with strong onboarding see 82% better retention (Gallup), which directly reduces this cost. The HR automation guide covers how automating onboarding workflows specifically targets these high-cost early departures.

What worked for me
The cost calculation was the turning point for me. I was spending roughly $200 per month on HR software and thought it was an expense I could cut. When I calculated that each early departure cost $30,000 to $60,000 and that structured onboarding (which the software enabled) reduced early departures from 3 per year to 1, the ROI was not even close. The $2,400 annual software cost was saving $60,000 to $120,000 in avoided turnover costs.

How to Reduce Attrition at a Small Business

Different types of attrition require different interventions. The strategies below are ordered by impact for small businesses, starting with the highest-ROI actions.

StrategyWhich Attrition Type It ReducesExpected Impact
Structured onboarding with 30-60-90 day milestonesEarly (90-day) attritionReduces early departures by 50-82% depending on starting quality
Regular 1-on-1s with check-in questionsVoluntary attrition (year 1-2)Catches disengagement before it becomes a resignation
Clear role definitions and expectationsEarly attrition + voluntaryPrevents the 'this is not what I signed up for' departure
Competitive compensation review (annual)Voluntary attritionAddresses the #2 reason people leave after career growth
Career growth conversations (quarterly)Voluntary attrition (year 2+)Addresses the #1 reason people leave: lack of development
Exit interviews for every departureAll types (future prevention)Reveals patterns you cannot see from the inside

The first strategy (structured onboarding) has the highest ROI because early attrition is the most expensive per departure (zero productive return) and the most fixable (a structured first 90 days can be implemented in a week). The onboarding checklist provides the task list, the check-in questions guide provides the conversation framework, and the training plan guide covers skill-building during the critical early months.

For a comprehensive approach to retention, SHRM recommends integrating retention strategies into the onboarding process from Day 1, treating the first 90 days as the foundation of the employee relationship rather than a compliance exercise. The employee empowerment guide covers how giving people ownership over their work reduces voluntary attrition by addressing the underlying reason most people leave: feeling stuck.

Key Takeaways
Attrition Rate (%) = (Employees Who Left / Average Headcount) x 100. Average headcount = (Start + End) / 2.
For small businesses, 90-day attrition (new hires who leave within 3 months) is the most actionable metric because it directly reflects onboarding quality.
Average US attrition is 12-15% annually. Small businesses under 100 employees typically run 20-26% due to limited growth paths and less structured processes.
Each departure costs 50-200% of the role's annual salary. At a 15-person company with 20% attrition, that is $75,000-$300,000 per year in replacement costs.
Track three types: total attrition (headline), voluntary attrition (what you want to reduce), and early attrition (what you can most directly improve).
The highest-ROI intervention for reducing attrition is structured onboarding: it addresses early departures, which are the most expensive per departure and the most fixable.

Frequently Asked Questions

What is the formula for attrition rate?

Attrition Rate (%) = (Number of Employees Who Left During a Period / Average Number of Employees During That Period) x 100. For example, if 3 people left during a quarter and your average headcount was 25, your attrition rate is (3 / 25) x 100 = 12%. The average headcount is calculated as (headcount at start of period + headcount at end of period) / 2.

What is a good attrition rate?

A good annual attrition rate depends on your industry and company size. The average across all US industries is roughly 12-15% annually. For small businesses under 100 employees, rates tend to be higher at 20-26% because smaller teams are more sensitive to individual departures. Technology companies average 18-22%. Healthcare averages 15-20%. Retail and hospitality average 25-35%. Any rate below your industry average is considered good.

What is the difference between attrition and turnover?

Attrition and turnover both measure employee departures, but attrition traditionally refers to departures that are not immediately replaced (the position is eliminated or left unfilled), while turnover refers to all departures including those where the position is refilled. In practice, many HR professionals use the terms interchangeably. The calculation formula is identical for both. The distinction matters most when analyzing whether your headcount is growing, shrinking, or staying stable.

How do you calculate monthly attrition rate?

Monthly Attrition Rate (%) = (Number of Employees Who Left During the Month / Average Number of Employees During the Month) x 100. Use headcount at the start and end of the specific month to calculate the average. To annualize a monthly rate, you can multiply by 12 for a rough estimate, though compounding makes the actual annual rate slightly different. A monthly rate of 1.5% translates to roughly 16.5% annually when compounded.

How do you calculate early attrition (90-day attrition)?

Early Attrition Rate (%) = (Number of New Hires Who Left Within 90 Days / Total Number of New Hires During the Same Period) x 100. For example, if you hired 8 people in a quarter and 2 of them left within their first 90 days, your early attrition rate is (2 / 8) x 100 = 25%. This metric is specifically useful for evaluating onboarding effectiveness because it isolates departures that happen before employees are fully integrated.

How much does employee attrition cost?

The cost of replacing an employee ranges from 50% to 200% of their annual salary depending on the role. For a small business paying an average salary of $50,000, each departure costs $25,000 to $100,000 when you factor in recruiting, onboarding, training, lost productivity during the vacancy, and the ramp-up period for the replacement. At a 10-person company with 20% attrition, that is 2 departures per year costing $50,000 to $200,000 in total replacement costs.

Why is attrition rate higher at small businesses?

Small businesses typically have higher attrition rates for several reasons: fewer career advancement opportunities (limited management positions), less competitive benefits packages, higher sensitivity to individual departures (one person leaving a 10-person team is 10% attrition), less structured onboarding (which drives early attrition), and founder-dependent culture that can be volatile. The most controllable factor is onboarding: structured onboarding reduces early attrition significantly.

How often should I calculate attrition rate?

Calculate attrition rate quarterly at minimum. Monthly calculations are useful for spotting trends quickly but can be noisy at small companies where one departure creates a large percentage swing. Annual calculations are standard for benchmarking but too infrequent for catching problems early. The most practical approach for a small business: calculate monthly, review quarterly, benchmark annually.

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