Full-time Equivalent Employee Calculator

Using 2017 Data to Determine 2018 Status

For each month during 2017, insert the numbers below, in the blue shaded areas.
For future months, you will need to enter estimated numbers.
Only include W-2 employees who work in the United States.
Do not include leased employees, sole proprietors, partners of a partnership, or 2%+ shareholders in an S-Corp.
Do not include seasonal employees who worked for you less than 3 months during the year.
IF YOUR COMPANY HAS COMMON OWNERSHIP WITH ANY OTHER COMPANY OR COMPANIES, CONTACT YOUR TAX ATTORNEY FOR ADDITIONAL GUIDANCE.

FULL-TIME EMPLOYEES PART-TIME HOURS FTE EMPLOYEES RESULTS

Number of employees who For those not captured under This is your monthly full-time
worked 30+ hours per week OR FT, number of total hours equivalent employee number For 2018, your company must use your
130+ hours per month worked by all your PT'ers (cap under the ACA law entire year's average to determine if you
at 120 per PT'er) must "pay or play".

January-16
If your average is under 50 (shaded in
February-16 pink) your company will not be required
to "pay or play" in 2018.
March-16

April-16

May-16

June-16

July-16

August-16

September-16

October-16
Full 12 month
November-16
average

December-16 Jan - Dec average:

1) If you use estimated numbers for any months, you must recalculate using actual figures prior to finalizing your "pay or play" determination. If your company is then at 50+
FIE you must offer coverage by 4/1/2018.

2) This calculator is provided for assistance purposes only. GHB Insurance does not determine whether companies are required to "pay or play". This liability is held solely by
the employer. It is recommended that employers review this information with their CPA, tax atorney, or other legal counsel.