How do you calculate FTE for an employee who worked 520 hours last year?

• A. 520 hours / 2,080 hours
• B. 520 hours / 1,760 hours
• C. 2,080 hours / 520 hours
• D. 1,760 hours / 520 hours

Answer: (A)

FTE measures how much of a full-time position an employee fills by comparing hours worked to the hours in a full-time year. With a standard full-time year of 2,080 hours (40 hours per week for 52 weeks), 520 hours worked equals 520 ÷ 2,080 = 0.25 FTE, or 25% of a full-time equivalent. The other options use either the wrong denominator or invert the ratio, which would misrepresent the actual workload.