Calculating FTE (Full Time Equivalent) for Salary and Annual Leave
1. Part time staff working 52 weeks
Number of hours worked 37 Hours
For example an employee working 18.5 hours per week for 52 weeks the FTE would be calculated as follows:-
18.5 = 0.5 FTE 37
0.5 x Full time salary = Pro rata salary
0.5 x Full time annual leave entitlement = Pro rata annual leave
Pro rata annual leave may be calculated in days or hours, one day's annual leave for a full time member of staff is equivalent to 7 hours and 24 minutes.
2. Salary and Annual Leave Payments for Part Year Staff (Less than 52 weeks)
Part year staff are paid a twelfth of their annual salary on a monthly basis. Annual leave is deemed to be taken during scheduled non-working weeks. Payment for annual leave is included in the annual salary and is calculated as follows:-
No. of weeks worked x Annual Holidays = Number of days annual Number of weeks worked by a full time employee leave Entitlement
No. of weeks worked x Bank and Concessionary Holidays = No. of Bank and Number of weeks worked by a full time employee Concessionary Holidays
Annual Leave + Bank and Concessionary Days = Number of Additional 5 (days per week) Weeks Paid
3. Calculating an FTE for Part time staff working less than 52 weeks
The additional weeks paid are included within the FTE calculation for part time staff working less than 52 weeks. Annual leave (including bank and concessionary holidays) for full time employees are as follows:-
3.1 Grades 1 - 5
Annual Leave Entitlement = 25 days (For employees with less than 1 years service at UWIC)
Bank and Concessionary Holidays = 12 days
Total Annual Leave, Bank and Concessionary Holiday = 37 days ÷ 5 (days per week) = 7.4 weeks
Therefore a full time member of staff actually works
52 weeks - 7.4 weeks = 44.6 weeks
To calculate the number of weeks paid the following formula is used:-
Number of weeks worked 44.6 Weeks
To calculate an FTE this then needs to be multiplied by the following formula:-
Number of hours worked 37 Hours
For example an employee working 36 weeks per year and 18.5 hours per week with an annual leave entitlement of 25 days the FTE would be calculated as follows:-
36 x 18.5 = 0.40 FTE 44.6 37
0.4 x Full time salary = Pro rata salary
3.2 Grades 1-5
Annual Leave Entitlement = 30 days (For employees with over 1 years service at UWIC)
Bank and Concessionary Holidays = 12 days
Total Annual Leave, Bank and Concessionary Holiday = 42 days ÷ 5 days = 8.4 weeks
Therefore a full time member of staff actually works
52 weeks - 8.4 weeks = 43.6 weeks
To calculate the number of weeks paid the following formula is used:-
Number of weeks worked 43.6 Weeks
To calculate an FTE this then needs to be multiplied by the following formula:-
Number of hours worked 37 Hours
For example an employee working 36 weeks per year and 18.5 hours per week with an annual leave entitlement of 30 days the FTE would be calculated as follows:-
36 x 18.5 = 0.41 FTE 43.6 37
0.41 x Full time salary = Pro rata salary
3.3 Grades 6 - 9
Annual Leave Entitlement = 35 days
Bank and Concessionary Holidays = 12 days
Total Annual Leave, Bank and Concessionary Holiday = 47 days ÷ 5 days = 9.4 weeks
Therefore a full time member of staff actually works
52 weeks - 9.4 weeks = 42.6 weeks
To calculate the number of weeks paid the following formula is used:-
Number of weeks worked 42.6 Weeks
To calculate an FTE this then needs to be multiplied by the following formula:-
Number of hours worked 37 Hours
For example an employee working 36 weeks per year and 18.5 hours per week with an annual leave entitlement of 35 days the FTE would be calculated as follows:-
36 x 18.5 = 0.42 FTE 42.6 37
0.42 x Full time salary = Pro rata salary
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