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                            Instructions
     Welcome to Word & Brown’s ACA Full-Time Equivalent (FTE) Calculator. This calculator serves as a tool to determine your 
     group’s FTE count, which is calculated by totaling the hours of service provided by your part-time employees. 
     A Full-Time Equivalent (FTE) is a combination of part time employees, who provide less than 130 hours of service per month 
     or less than 30 hours of service per week, who are combined together and counted as the equivalent of a full-time employee. 
     This FTE count, combined with standard FT count, determines whether an employer is an ALE (Applicable Large Employer) 
     under the ACA.
     1.) Enter each part time employee’s name on the calculator beginning with Cell A11.
     2.) Enter each part time employee’s hours of service for every given month of the calendar year beginning in cell B11.
     3.) Once all part time employees’ names and hours of service have been entered, you will see your group’s FTE count tallied at 
       the top of the spreadsheet, showing the count for each month of the calendar year.
     4.) Use these monthly FTE counts in conjunction with your actual FT counts to determine your group size and potential ALE 
       status under the ACA. Refer to Word & Brown’s exclusive Group Size Calculator for help making this determination.
Instructions
Welcome to Word & Brown’s ACA Full-Time Equivalent (FTE) Calculator. This calculator serves as a tool to determine your 
group’s FTE count, which is calculated by totaling the hours of service provided by your part-time employees. 
A Full-Time Equivalent (FTE) is a combination of part time employees, who provide less than 130 hours of service per month 
or less than 30 hours of service per week, who are combined together and counted as the equivalent of a full-time employee. 
This FTE count, combined with standard FT count, determines whether an employer is an ALE (Applicable Large Employer) 
Enter each part time employee’s name on the calculator beginning with Cell A11.
Enter each part time employee’s hours of service for every given month of the calendar year beginning in cell B11.
Once all part time employees’ names and hours of service have been entered, you will see your group’s FTE count tallied at 
Use these monthly FTE counts in conjunction with your actual FT counts to determine your group size and potential ALE 
status under the ACA. Refer to Word & Brown’s exclusive Group Size Calculator for help making this determination.
      Full Time Status: The Affordable Care Act defines "full-time" as an emplyoee who averages 30 hours of service per 
      week or 130 hours of service per month. Ensure you are using the DOL definition of hours of service to determine FT 
      employee status, rather than simply counting the actual number of hours worked.
      Part Time Status: The Affordable Care Act defines a "part time" employee as an employee who provides less than 130 
      hours of service per month or less than 30 hours of service per week. 
      Full Time Equivalents (FTEs): All Part Time employees' hours of service per month are totaled and divided by 120 to 
      get the total number of FTEs. If a PT employee provides 121-129 hours of service per month, the PT employee's hours 
      of service should be rounded down to 120. The functionality for this rounding scenario is built into this Word & Brown 
      calculator. 
      The Department of Labor (DOL) defines hours of service as:
       • Actual hours worked
       • Vacation
       • Holiday
       • Incapacity (including disability)
       • Layoff
       • Jury duty
       • Military duty
       • Leave of absence
       • Illness: Remember to account for paid sick-leave hours, especially in California under its CA Paid Sick Leave law.
         More information about California's Paid Sick Leave Law