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[null,null,null,"FTE Calculator"]
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[null,null,null,"Use this full-time equivalent employee (FTE) calculator to calculate the number of FTEs"]
[null,null,null,"you have.  This will also determine if you qualify as an Applicable Large Employer"]
[null,null,null,"(ALE) and make sure you file correctly to meet IRS requirements."]
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[null,null,null,"Enter the number of full-time employees:"]
[null,null,null,"Note:  Full-time is considered an employee who works 30 or"]
[null,null,null,"more hours per week for more than 120 days in a year."]
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[null,null,null,"Enter the hours worked by part-time employees:"]
[null,null,null,"Enter the number of hours worked by part-time employees during the"]
[null,null,null,"calendar year (do not include hours worked by seasonal employees who"]
[null,null,null,"have worked 120 days or less during the year)."]
[null,null,null,"Note:  Part-time employees are those who worked on average less"]
[null,null,null,"than 30 hours per week, but more than 120 days per year."]
[]
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[null,null,null,null,null,null,null,"Calculated FTEs:"]