HR & People / Finance
Full-Time Equivalent FTE
A way of expressing staffing as full-time work units, so that two half-time employees count as one.
The fork, why two teams get different numbers
There are three FTE definitions in live use and they count the same workforce differently.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: SHRM ยท IRS ACA Employer Shared Responsibility (26 U.S.C. 4980H)