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Time & payroll / FTE Calculator

FTE Calculator

US rates · checked 17 Oct 2026

Enter a whole number

Enter a whole number

h

Enter a number from 0 to 168

h

Enter a number from 1 to 168

40 is common. The ACA treats 30 hours a week as full-time for its employer rules.

Full-time equivalents
6.5 FTE
9headcount
0.375FTE per part-timer
72.2%FTE per head
Full-time: 5 × 1.05 FTE
Part-time: 4 × 15 h ÷ 40 h1.5 FTE
Total6.5 FTE
Hours worked per week260
Hours per year (× 52)13,520

4 part-timers at 15 hours do the work of 1.5 full-time employees.

See breakdown

How the FTE calculation works

Convert full-time and part-time staff into full-time equivalents (FTE) for budgets, staffing plans and headcount reporting. FTE means one full-time schedule, and you choose how many hours that is.

  1. Each full-time employee is 1.0 FTE

    5 full-time staff are 5 FTE, whatever their exact hours.

  2. A part-timer is their hours ÷ full-time hours

    15 hours ÷ 40 hours = 0.375 FTE.

  3. Add them up

    4 part-timers at 15 hours are 1.5 FTE, so the team is 6.5 FTE across 9 people.

  4. Use the full-time week your rule needs

    Budgets usually use 40 hours. The ACA employer rules count 30 hours a week as full-time and add part-time hours ÷ 120 per month.

Worked example. 5 full-time employees plus 4 part-timers working 15 hours a week, on a 40-hour basis, is 5 + 1.5 = 6.5 FTE. That is 13,520 hours of work a year.

FTE FAQ

What does FTE mean?

FTE stands for full-time equivalent. It measures staff in units of one full-time schedule, so 1.0 FTE is one person working a full week and 0.5 FTE is half of that.

How do I calculate FTE?

Add up all hours worked in a week and divide by the hours in a full-time week. 260 hours ÷ 40 = 6.5 FTE.

What is 0.5 FTE?

Half of a full-time schedule: 20 hours a week on a 40-hour basis, or about 1,040 hours a year.

How many hours is 1 FTE per year?

2,080 hours at 40 hours a week for 52 weeks. Some employers use 1,950 (37.5 hours) or subtract holidays and leave.

What is the difference between FTE and headcount?

Headcount is the number of people. FTE is the amount of work in full-time units, so 2 half-time employees are 2 heads but 1 FTE.

How many hours is full time?

There is no single US rule. The Fair Labor Standards Act does not define full-time work, so employers set it, often at 40 hours (sometimes 35 or 37.5). For the ACA employer rules, full-time means at least 30 hours a week or 130 hours in a month.

How does the ACA count full-time equivalents?

For the 50-employee test, employees with at least 30 hours a week (or 130 hours in a month) count as full-time. Other employees' hours for the month, up to 120 per person, are added and divided by 120. The monthly totals for the prior year are averaged over 12 months, and a fraction is rounded down. The IRS example: 40 full-time employees plus 7.5 FTEs a month averages 47.5, rounded down to 47, so that employer is under 50.

Sources: IRS: Determining if an employer is an applicable large employer · US Department of Labor: Full-time employment

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