How do I calculate FTE from hours worked?

Divide the hours worked by the full-time hours for the same period. At a 40-hour week, 708 hours a week is 708 ÷ 40 = 17.7 FTE; a person at 24 hours is 0.6 FTE. The full-time equivalent calculator above does it for the whole team.

What is the FTE formula for a year?

Yearly hours ÷ full-time hours a year. At 40 hours a week, a full-time year is 40 × 52 = 2,080 hours, so 1,560 hours is 0.75 FTE. Some employers use their own standard, such as 1,950 hours for a 37.5-hour week.

How do I convert FTE to hours?

Multiply the FTE by the full-time hours: 0.8 FTE at 40 hours a week is 32 hours a week, 4 days of 8 hours, or 1,664 hours a year. The FTE ↔ hours tab works it out for any full-time week.

Why does the ACA count give a different number from my FTE?

The IRS counts each person with 130 or more hours in a month as one full-time employee, however many hours over that, and adds everyone else's hours (no more than 120 each) divided by 120. Your FTE divides all hours by your own full-time week.

Do paid vacation and sick hours count toward the ACA's 50?

Yes. Hours of service include hours paid for vacation, holidays, illness, jury duty, military duty and leave, as well as hours worked.

Do owners and family members count?

For the ACA, sole proprietors, partners and 2% S corporation shareholders are not employees and are left out. The health care tax credit also leaves out other owners over 5% and owners' family members. Every working owner still counts in your own FTE, as capacity.

If we go over 50 in a busy month, are we an applicable large employer?

Not from one month. The test averages the 12 months of the prior year. And if the average reaches 50 only because of seasonal workers in four months or fewer, the seasonal worker exception keeps you under it.

How do I count salaried employees who don't track hours?

Count actual hours, or 8 hours for each day worked, or 40 hours for each week worked, but not a method that understates the hours the person really works.

How is FTE counted for the small business health care tax credit?

Each employee's yearly hours up to 2,080, added up and divided by 2,080, rounded down to a whole number. Owners, their family and seasonal workers with 120 days or fewer are left out. The credit needs fewer than 25 FTEs.

Does the calculator save or send my numbers?

It keeps them in your browser so they are there next time. Nothing is sent anywhere unless you copy a share link yourself.

FTE Calculator

Turn hours into FTE at your own full-time week, run the IRS count for the ACA's 50 month by month, and convert FTE to hours. Free, no sign-up.

Work out

Full-time week, hours

Workdays a week

Name or group

People

Hours each *

Per

Who

Cap each person at 1.0 FTE

The yearly labor cost

Full-time equivalents

Enter each person's or group's hours.

General information, not legal, tax or HR advice. See our Terms.

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Position, department, type, manager and status for each person. People who have left move to a separate list.

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FTE chart

Hours a week to FTE at a 40-hour week, and FTE to hours at 40, 37.5 and 35. For your own week, use the FTE ↔ hours tab above and print it.

Hours a week to FTE (40-hour week)

Hours a week	FTE	Percent	Hours a year
1	0.03	2.5%	52
2	0.05	5.0%	104
3	0.08	7.5%	156
4	0.10	10.0%	208
5	0.13	12.5%	260
6	0.15	15.0%	312
7	0.18	17.5%	364
8	0.20	20.0%	416
9	0.23	22.5%	468
10	0.25	25.0%	520
11	0.28	27.5%	572
12	0.30	30.0%	624
13	0.33	32.5%	676
14	0.35	35.0%	728
15	0.38	37.5%	780
16	0.40	40.0%	832
17	0.43	42.5%	884
18	0.45	45.0%	936
19	0.48	47.5%	988
20	0.50	50.0%	1,040
21	0.53	52.5%	1,092
22	0.55	55.0%	1,144
22.5	0.56	56.3%	1,170
23	0.58	57.5%	1,196
24	0.60	60.0%	1,248
25	0.63	62.5%	1,300
26	0.65	65.0%	1,352
27	0.68	67.5%	1,404
28	0.70	70.0%	1,456
29	0.73	72.5%	1,508
30	0.75	75.0%	1,560
31	0.78	77.5%	1,612
32	0.80	80.0%	1,664
33	0.83	82.5%	1,716
34	0.85	85.0%	1,768
35	0.88	87.5%	1,820
36	0.90	90.0%	1,872
37	0.93	92.5%	1,924
37.5	0.94	93.8%	1,950
38	0.95	95.0%	1,976
39	0.98	97.5%	2,028
40	1.00	100.0%	2,080

FTE to hours a week

FTE	At 40	At 37.5	At 35	A year at 40
0.05	2.00	1.88	1.75	104
0.10	4.00	3.75	3.50	208
0.15	6.00	5.63	5.25	312
0.20	8.00	7.50	7.00	416
0.25	10.00	9.38	8.75	520
0.30	12.00	11.25	10.50	624
0.35	14.00	13.13	12.25	728
0.40	16.00	15.00	14.00	832
0.45	18.00	16.88	15.75	936
0.50	20.00	18.75	17.50	1,040
0.55	22.00	20.63	19.25	1,144
0.60	24.00	22.50	21.00	1,248
0.65	26.00	24.38	22.75	1,352
0.70	28.00	26.25	24.50	1,456
0.75	30.00	28.13	26.25	1,560
0.80	32.00	30.00	28.00	1,664
0.85	34.00	31.88	29.75	1,768
0.90	36.00	33.75	31.50	1,872
0.95	38.00	35.63	33.25	1,976
1.00	40.00	37.50	35.00	2,080

Hours a year = hours a week × 52.

Size lines by law

Federal laws that start at a number of employees, and how each one counts them.

Law	Line	How it counts	Read more
Title VII, ADA, GINA, PWFA	15	Employees on payroll each working day in 20 or more weeks this year or last; part-timers count in full	Title VII
ADEA	20	The same headcount	Federal guide
Federal COBRA	20	20 or more employees on more than half of last year's typical business days; part-timers as a fraction of a full-time day	COBRA
Health care tax credit	Under 25	Credit FTE, Form 8941 method	Small business benefits
ACA employer mandate	50	The ACA count: full-time plus FTEs, averaged over the prior year	ACA compliance
FMLA	50	Employees each working day in 20 or more weeks this year or last	FMLA
WARN Act	100	Employees at 20+ hours a week, or 100+ employees working 4,000 hours a week together	WARN Act

Many states set lower lines. Sources: 42 U.S.C. 2000e(b); 29 U.S.C. 630(b); 26 CFR 54.4980B-2; 26 U.S.C. 45R; 26 CFR 54.4980H-2; 29 U.S.C. 2611(4) and 2101.

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