The amount of employees on the previous year represents 100%. If today the company has 28% fewer employees, then the current amount of employees represents:
![100\%-28\%=72\%](https://img.qammunity.org/2023/formulas/mathematics/college/sy5pwo1zs0u2ougqds37rsrgrxkhmy9pjd.png)
72% of the amount of employees of the previous year. Rewritting this percentage as a decimal, we have:
![72\%=(72)/(100)=0.72](https://img.qammunity.org/2023/formulas/mathematics/college/az791mwdpqchpk0lnxayrz6s7vc2aihx4t.png)
If we divide the current amount of employees by 0.72, we're going to find the original amount.
![(306)/(0.72)=425](https://img.qammunity.org/2023/formulas/mathematics/college/d3wdhofckqzgyiynvfwodkph76bqdfp7pj.png)
The company had 425 employees on the previous year.