The requirements for me are that I'm to verify employee count, effective employee count, duration and any justifications for increase or reduction during every audit and place that information in the report.....Every single one!
Integrated systems also require the same for each MS involved and the inclusion of requirements from IAF MD-11 (Integrated Systems).
To complicate things further multiple locations require MD-1 application for Multi-Sites.
I have clients where I have to employ MD-5, MD-11 and MD-1,where everything has to balance out and be able to pass an ANAB audit.
These days we're also employing MD-4 for doing Remote audits (ICT)
Next week while working at home I will be under MD-1, MD-5, MD-11, MD-4 (available free to everyone involved) as well as ISO 17021 (not free).