1.2 25 FTE's or Less
1.2.1 Who is an FTE (full time equivalent)
Constructive Ownership
Multiple businesses under Common control
Excluded: employees related to owner
child, grandchild, step child
sibling, step sibling, in-laws
parent, inlaw, grandparent
aunt, uncle
niece, nephew
Seasonal Employees excluded
Leased Employees included
1.2.2 How are FTE's calculated
See related topics and documents
40 hours per week or more = 1
Part time divided by 2080 (yr) = partial FTE