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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: # of FTE's = '''Total Number of Full-time Employees''' +[ ('''[Combined Number of Part-time Employees Hours''')/'''30]''']
A full-time employee is any employee who worked on average more than 30 hours a week for more than 120 days in a year [https://www.healthcare.gov/shop-calculators-fte/#].
