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''Calculation for finding the number of full-time equivalent employees''
→How the ACA really affects small businesses
The Affordable Care Act uses the language “full-time equivalent” (abbreviated FTE) when determining the number of full-time employees.
'''#FTE = Total number of full-time employees + (number of part-time employees hours)/ 30'''
Another criterion for determining mandate-exemption or tax-credit status in the ACA is the average annual wage of employees.
The average annual wage of a business = total wages paid by an employer/number of FTEs, rounding down to the nearest $1,000 [http://obamacarefacts.com/obamacare-small-business/].
