calculator template · Free download
FTE Calculator
FTE calculator with the hours-based formula, a part-time roll-up table, the ACA 120-hour FTE count for large-employer status, and worked budget examples.
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What you get
- The FTE formula for weekly, annual, and partial-year calculations with worked examples
- A part-time roll-up table that converts a mixed team into total FTEs
- The ACA employer-mandate FTE method (130-hour full-time test, 120-hour divisor) with a monthly worksheet
- Guidance on when to budget by FTE and when to count headcount
- Blank rows for your own team and your own 12-month ACA count
Template preview
A preview of the structure. Download the PDF or CSV for the complete, ready-to-use version.
Inputs
- Full-time hours per week— e.g. 40
- Full-time hours per year— weekly hours x 52; 40 hours = 2,080
- Period being measured— week, month, year, or budget year
- Total hours paid to all employees in the period— from payroll; decide whether to include paid leave
FTE formulas with worked examples
FTE = hours worked in the period / full-time hours for the same period.
| Calculation | Formula | Example inputs | Result |
|---|---|---|---|
| Weekly FTE for one person | Weekly hours / 40 | 30 hours a week | 30 / 40 = 0.75 FTE |
| Annual FTE for one person | Annual hours / 2,080 | 1,560 hours in the year | 1,560 / 2,080 = 0.75 FTE |
| Partial-year hire | (Weeks employed x weekly hours) / 2,080 | Full-time hire starting July 1: 26 weeks x 40 | 1,040 / 2,080 = 0.50 FTE |
| Team FTE | Sum of all weekly hours / 40 | 117 total weekly hours | 117 / 40 = 2.93 FTE |
Part-time roll-up example
Five people, 2.925 FTE. This team is five heads but costs and produces roughly three full-time people's worth of hours.
| Employee | Role | Weekly hours | Formula | FTE |
|---|---|---|---|---|
| A | Office manager (full-time) | 40 | 40 / 40 | 1.000 |
| B | HR coordinator | 30 | 30 / 40 | 0.750 |
| C | Payroll clerk | 20 | 20 / 40 | 0.500 |
| D | Recruiting assistant | 15 | 15 / 40 | 0.375 |
Your team roll-up
| Employee | Role | Weekly hours | Formula | FTE |
|---|
ACA employer mandate: are you an applicable large employer?
Under the Affordable Care Act, an employer with 50 or more full-time employees plus full-time equivalents (FTEs), averaged over the prior calendar year, is an applicable large employer (ALE). ALEs must offer affordable, minimum-value coverage to full-time employees or risk an employer shared responsibility payment, and must file Forms 1094-C and 1095-C.
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How to use this template
- 1
Set your full-time standard
Decide what 1.0 FTE means for this calculation: 40 hours a week (2,080 a year) is the most common, but some employers use 37.5 (1,950) or 35 (1,820). Use the same standard throughout.
- 2
Pull hours from payroll, not schedules
Use hours actually paid or worked for the period. Scheduled hours overstate FTE when people take unpaid leave and understate it when overtime runs high.
- 3
Divide total hours by full-time hours
Add everyone's hours for the period and divide by the full-time hours for the same period. Round to two decimals for budgets.
- 4
Run the ACA count separately
The ACA test uses its own rules: 130 hours a month counts as full-time, and part-time hours (capped at 120 per person) are divided by 120. Do not reuse your budget FTE figure.
Frequently asked questions
How do you calculate FTE?
Divide the total hours worked by the full-time hours for the same period. With a 40-hour standard, an employee working 30 hours a week is 30 / 40 = 0.75 FTE, and a team working 117 hours a week in total is 117 / 40 = 2.93 FTE.
Is 2,080 hours always one FTE?
Only if your full-time standard is 40 hours a week (40 x 52 = 2,080). Employers with a 37.5-hour week use 1,950, and 35-hour weeks use 1,820. Pick one standard per calculation and apply it to everyone.
How does the ACA calculate full-time equivalent employees?
For each month, add up the hours of all employees who worked fewer than 130 hours, capping each person at 120, and divide by 120. Add that to the number of full-time employees (130 or more hours). Average the 12 monthly totals from the prior year and round down; 50 or more makes you an applicable large employer.
Do part-time employees count toward the 50-employee ACA threshold?
Yes, through the FTE calculation. Two part-timers who each work 60 hours in a month add 120 hours, which equals one FTE for that month. That is why a business with 40 full-time staff and a large part-time workforce can still be an ALE.
Should FTE include overtime and paid time off?
For budgeting, most employers cap each person at 1.0 FTE and budget overtime separately, and they count paid time off as paid hours. For the ACA test, hours of service include both hours worked and paid leave, so vacation and sick time count.
What is the difference between FTE and headcount?
Headcount is the number of people on payroll; FTE converts their hours into full-time units. A team of five people with three part-timers might be 5 heads but only 2.9 FTE. Budget salaries by FTE, and budget per-person costs like laptops and benefits by headcount.