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
FTEcalc.123
40 hours per week or more = 1
Part time divided by 2080 (yr) = partial FTE
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