FTE Calculator (Full-Time Equivalent)
FTE (full-time equivalent) converts part-time hours into full-time positions: total hours ÷ hours in a full-time week. Two people working 20 hours a week = 1.0 FTE. Switch to the ACA method to count employees the way the Affordable Care Act does.
- FTE = hours worked ÷ hours in a full-time week.
- 20 h/week = 0.5 FTE; 30 h/week = 0.75 FTE (40-hour basis).
- ACA: part-time monthly hours ÷ 120.
- 50+ full-time employees + FTEs = Applicable Large Employer.
How to calculate FTE
- Decide the full-time weekUsually 40 hours; some organizations use 37.5 or 35.
- Add up part-time hoursTotal weekly hours across all part-time staff.
- DividePart-time hours ÷ full-time hours = part-time FTE.
- Add full-time headcount12 full-time + 90 ÷ 40 = 12 + 2.25 = 14.25 FTE.
For a year, use annual hours: 2,080 hours = 1.0 FTE on a 40-hour basis. Paid leave is usually counted as hours for budget FTE, but not for capacity planning.
How to use the FTE calculator
Fill in the fields above and press Calculate. Results appear straight away, in your browser — nothing is sent or stored.
- Method — choose from: Standard (hours ÷ full-time week), ACA (monthly hours ÷ 120).
- Full-time employees — starts at 12; replace it with your own figure. (shown when relevant)
- Total part-time hours per week — starts at 90; replace it with your own figure. (shown when relevant)
- Full-time hours per week — starts at 40; replace it with your own figure. (shown when relevant)
- Full-time employees — starts at 42; replace it with your own figure. (shown when relevant)
- Part-time hours this month — starts at 1150; replace it with your own figure. (shown when relevant)
Change any value and press Calculate again to compare scenarios. All figures are estimates for planning; check them against your own policy, contract and local rules before using them for payroll.
FTE conversion table
FTE for common weekly schedules on 40- and 37.5-hour bases:
| Hours per week | FTE (40 h) | FTE (37.5 h) | Hours per year |
|---|---|---|---|
| 8 | 0.200 | 0.213 | 416 |
| 10 | 0.250 | 0.267 | 520 |
| 16 | 0.400 | 0.427 | 832 |
| 20 | 0.500 | 0.533 | 1040 |
| 24 | 0.600 | 0.640 | 1248 |
| 25 | 0.625 | 0.667 | 1300 |
| 30 | 0.750 | 0.800 | 1560 |
| 32 | 0.800 | 0.853 | 1664 |
| 35 | 0.875 | 0.933 | 1820 |
| 37.5 | 0.938 | 1.000 | 1950 |
| 40 | 1.000 | 1.067 | 2080 |
FTE quick answers
What is 20 hours a week in FTE?
0.5 FTE on a 40-hour basis.
What is 30 hours a week in FTE?
0.75 FTE.
What is 32 hours a week in FTE?
0.8 FTE.
What is 24 hours a week in FTE?
0.6 FTE.
What is 0.8 FTE in hours?
32 hours a week (40-hour basis).
What is 0.6 FTE in hours?
24 hours a week.
What is 1 FTE in hours per year?
2,080 hours (40 × 52).
What is full time under the ACA?
30 hours a week on average, or 130 hours a month.
The ACA method: counting FTEs for health coverage rules
The Affordable Care Act uses its own method to decide whether an employer is an Applicable Large Employer (ALE) subject to the employer mandate:
- Count full-time employees for each month — those averaging 30+ hours a week (130+ hours a month).
- Add the hours of all other employees for the month, counting no more than 120 hours per person.
- Divide that total by 120 to get FTEs for the month (fractions are kept, not rounded up).
- Add full-time employees and FTEs for each month of the previous year and average them. An average of 50 or more means ALE status for the current year.
Worked examples
Real-world scenarios, worked through step by step.
Retail store
8 full-time staff plus part-timers working 24 + 20 + 16 + 12 = 72 hours: 8 + 72 ÷ 40 = 9.8 FTE.
ACA month
42 full-time employees and 1,150 part-time hours (no one over 120): 42 + 1,150 ÷ 120 = 42 + 9.58 = 51.58 for the month.
Budget per FTE
A team budget of $780,000 for 9.75 FTE = $80,000 per FTE.
Converting a role
A 0.6 FTE role on a 37.5-hour basis is 22.5 hours a week.
Where FTE is used
- Budgeting: salaries and benefits are planned per FTE.
- Capacity planning: how much work a team can take on.
- Ratios: nurse-to-patient, support agents per 1,000 customers, revenue per FTE.
- Grants and public reporting: funders often ask for staffing in FTE.
- Compliance: ACA, and some benefit and leave laws use FTE thresholds.
FTE and capacity: hours available vs hours worked
One FTE is 2,080 paid hours a year on a 40-hour basis, but after vacation, holidays and sick leave it is closer to 1,800–1,900 hours of available time, and less once meetings and admin are counted. For project planning, start from tracked hours rather than paper FTE — utilization reports show how much of each FTE is going to project work. The billable hours calculator turns that into a utilization rate.
Example: an FTE headcount plan
Mixing full-time and part-time staff across teams (40-hour basis):
| Team | Full-time staff | Part-time staff | Part-time hours each | FTE |
|---|---|---|---|---|
| Support agents | 6 | 4 | 20 | 8.00 |
| Warehouse | 10 | 6 | 24 | 13.60 |
| Office | 5 | 2 | 16 | 5.80 |
| Total | 21 | 12 | 27.40 |
33 people make up 27.40 FTE. Budgets, ratios and capacity plans should use the FTE figure; payroll and benefits administration use headcount.
Common FTE mistakes
- Counting part-time people as 1 each — use their hours.
- Mixing a 40-hour basis in one team with 37.5 in another without saying so.
- Using contracted hours when actual hours are very different — use tracked hours for capacity.
- Applying the standard method when the ACA method is required (or the reverse).
- Forgetting that paid leave reduces available capacity even though it counts toward budget FTE.
Accurate hours come from accurate records: timesheets give actual hours by person, which is what FTE should be built on.
How different industries use it
- healthcare: Staffing ratios such as nurses per patient are planned in FTE; a 0.6 FTE nurse covers three 12-hour shifts every two weeks or similar patterns.
- ecommerce and retail: Stores and warehouses mix many part-timers, so FTE is the only meaningful way to compare staffing between sites.
- call centers and bpos: Workforce planning converts forecast call volume into required FTE, including shrinkage for breaks, training and absence.
- Nonprofits: Grant budgets and reports are often stated in FTE.
- staffing agencies: Placed contractors can be expressed as FTE to compare client accounts.
ACA monthly worksheet example
A simplified 3-month view for an employer near the 50-employee line (part-time hours capped at 120 per person):
| Month | Full-time (30+ h/wk) | Part-time hours | FTEs (÷120) | Total |
|---|---|---|---|---|
| January | 41 | 1,080 | 9.00 | 50.00 |
| February | 43 | 1,140 | 9.50 | 52.50 |
| March | 44 | 1,260 | 10.50 | 54.50 |
The ALE test uses the average of all 12 months of the previous year, so a few months above 50 do not by themselves make an employer an ALE. Keep monthly records of hours — they are the evidence if the count is ever questioned.
Do it in Excel or Google Sheets
Weekly hours per person in B2:B30, full-time week in E1.
- Total FTE
=SUM(B2:B30)/E1 - ACA FTEs for a month (monthly hours in C2:C30, part-time rows only)
=SUMPRODUCT(--(C2:C30<130),IF(C2:C30>120,120,C2:C30))/120 - Headcount
=COUNTA(A2:A30)
In Excel the ACA formula may need to be entered as an array formula in older versions.
Who uses the FTE calculator — and why
- HR and finance building headcount budgets.
- Small businesses checking ACA large-employer status.
- Healthcare staffing ratios.
- Nonprofits reporting staffing to funders.
- Operations managers planning capacity.
- Recruiters describing part-time roles.
How we calculate
- Standard: FTE = full-time headcount + part-time hours ÷ full-time weekly hours.
- ACA: full-time employees (30+ hours a week) + total part-time monthly hours (max 120 per person) ÷ 120, per 26 CFR 54.4980H-2.
- All calculations run in your browser; nothing you type is sent to StaffTiming or stored.
Formulas checked against the sources above. Last reviewed: October 2026. This tool gives estimates for planning, not legal, tax or payroll advice.
Key terms explained
- FTE
- Full-time equivalent: hours worked ÷ hours in a full-time schedule.
- Headcount
- The number of people, regardless of hours.
- ALE
- Applicable Large Employer under the ACA — 50+ full-time employees including FTEs.
- Full-time (ACA)
- 30+ hours a week or 130+ hours a month.
- Employer mandate
- The ACA requirement for ALEs to offer affordable coverage or risk a penalty.
- Capacity
- Hours available for work after leave and overhead.
- Utilization
- The share of available hours spent on productive or billable work.
- Part-time
- Fewer hours than the employer’s full-time standard.
Frequently asked questions
How do you calculate FTE?
Divide total hours worked by the hours in a full-time week (usually 40).
What is 0.5 FTE?
Half a full-time schedule — 20 hours a week on a 40-hour basis.
What is 0.8 FTE in hours?
32 hours a week on a 40-hour basis.
How does the ACA count FTEs?
It adds part-time hours for the month (max 120 per person) and divides by 120.
What is an Applicable Large Employer?
An employer with an average of 50 or more full-time employees plus FTEs in the previous year.
Is FTE the same as headcount?
No. Two half-time employees are 2 headcount but 1 FTE.
Do contractors count toward FTE?
Not usually for legal tests, but you may include them in capacity planning.
Should paid leave count toward FTE?
For budget FTE, usually yes; for capacity, no.
How many hours is 1 FTE per year?
2,080 on a 40-hour basis.
Is 30 hours full time?
Under the ACA, yes. Under many company policies and the FLSA overtime threshold, full time is 40.
What is 0.75 FTE?
30 hours a week on a 40-hour basis.
Can FTE be more than 1?
For one person, if they regularly work more than the full-time standard; usually it is capped at 1.0 for reporting.
How many FTEs is 3 part-timers at 20 hours?
1.5 FTE (60 ÷ 40).
How do I calculate FTE from annual hours?
Divide total annual hours by 2,080 (40 × 52). 3,120 hours = 1.5 FTE.
How do I calculate FTE for a month?
Divide the month’s hours by the full-time hours in that month (about 173.3 on a 40-hour basis).
Is FTE used for PPP or other government programs?
Many programs use FTE counts with their own rules; always follow the program’s definition.
Do interns count toward FTE?
If they are employees, their hours count. Unpaid interns who are not employees usually do not.
How do I convert FTE back to hours?
Multiply FTE by the full-time weekly hours. 0.6 FTE on a 40-hour basis is 24 hours a week.
Should overtime be counted in FTE?
For capacity and cost analysis, yes — actual hours give the real FTE used. For headcount budgets, contracted hours are more common.
Automate this with real tracked data.
StaffTiming records hours as they happen and turns them into payroll-ready timesheets, so you never re-type a calculation.