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→How the ACA really affects small businesses
The Affordable Care Act uses the language “full-time equivalent” (abbreviated FTE) when determining the number of full-time employees.
Calculation for finding the number of full-time equivalent employees : '''#FTE = Total number of full-time employees + (number of part-time employees hours)/ 30'''
Another criterion for determining mandate-exemption or tax-credit status in the ACA is the average annual wage of employees.
