How do you calculate FTE for Eric Roberts, who worked 2,600 hours last year?

• A. 2,600 hours / 2,080 hours
• B. 2,080 hours / 2,600 hours
• C. (2,600 - 520) / 2,080 hours
• D. 2,600 hours / 1,760 hours

Answer: (A)

FTE expresses how many full-time employee equivalents a given amount of work represents. The standard annual hours for a full-time employee are typically 2,080 hours (40 hours per week for 52 weeks). To find the FTE for someone who worked 2,600 hours, you divide the actual hours by the standard full-time hours: 2,600 ÷ 2,080 = 1.25. This means the workload is equivalent to 1.25 full-time employees. Using the inverted ratio, subtracting time before dividing, or using a different annual-hour baseline would not reflect the standard way we measure FTE, so those options don't fit.