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Full-Time Equivalent (FTE) Employee Calculator

Find out if the ACA employer mandate applies to your business — and what that means for your coverage obligations.

Use this calculator to see if your mix of full-time and part-time employees equals 50 or more full-time equivalent employees. Businesses with 50+ FTEs are Applicable Large Employers (ALEs) under the Affordable Care Act and must offer qualifying health coverage.

1

Enter the average number of full-time employees (those working 30+ hours/week) from the previous calendar year. If you weren't an employer then, enter the number you expect to employ this year.

2

Employees who work fewer than 30 hours per week. Enter the number of part-time employees and their average weekly hours. Leave blank if you have none.

How FTEs are calculated

Full-time employees work 30+ hours/week or 130+ hours/month and count as 1.0 FTE each.

Part-time FTEs are calculated by totaling all part-time monthly hours and dividing by 120.

IRS Formula

FTE = Full-Time Count
+ (PT hrs/wk × 52 ÷ 12 × count ÷ 120)

Source: IRS Employer Shared Responsibility & HealthCare.gov

Include in your count

  • All W-2 employees working 30+ hrs/week
  • Employees at affiliated or commonly owned businesses
  • Employees in other states

Do not include

  • ✕Sole proprietors, partners, S-corp shareholders (>2%)
  • ✕Owners with more than 5% stake
  • ✕Family members as dependents of owners
  • ✕Seasonal workers (≤120 days/year)
  • ✕Independent contractors (1099 workers)
  • ✕COBRA and retired enrollees

Questions about your results?

Our advisors can review your situation, explain your obligations, and find the right plan for your team — at no cost to you.

(617) 515-7291Get a Free Consultation