Full-time Equivalent (FTE) Employee Calculator
Enter the average weekly hours worked by each part-time employee for the previous calendar year. If you werenât an employer then, enter the average weekly hours for each part-time employee you expect to employ during the current calendar year.
For purposes of this tool, when calculating the number of full-time or part-time employees for the purposes of this credit:
Include:
- All full-time employees of a group if your business is affiliated with another employer, under common ownership, or a part of a controlled group.
- Employees under a common group in other states â even if youâre enrolling in separate state SHOPs.
Donât include:
- Owners of a sole proprietorship.
- Partners.
- Shareholders owning more than 2% of an S corporation.
- Owners of more than 5% of other businesses.
- Family members or members of the household who qualify as dependents on the individual income tax return of a person listed above, including a spouse, child (or descendant of a child), sibling or step-sibling, and parent (or ancestor of a parent), step parent, niece or nephew, aunt or uncle, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law.
- Seasonal workers working 120 days or less in a year.
- Independent contractors (Form 1099 workers).
- COBRA and retired enrollees.
Important: While these employee types shouldnât be included in the FTE calculation, they may still qualify for coverage through the SHOP Marketplace.
Part-time employees are those who worked an average of less than 30 hours per week.