July 23, 2020
We hired two people as full-timers during the Covered Period who subsequently returned to their former jobs within weeks of coming to work for us. Can I count them as full time, or should I treat them as part time? If part time, can I use the “0.5” FTE method for them to determine FTE?
Posted by Armanino Financial Advisory Team
Since they were hired as full-time employees, you would count them among your FTEs as such. Had you hired them as part-timers, you could have chosen to count them as either 0.5 or a calculated fractional FTE.