A full-time equivalent employee (FTE) is one who is a true employee of your business, generally receiving a W-2 at the end of the year, who works 30 or more hours per week and at least 120 days per year.
Why is it important to know how many FTEs work for my business?
You're right that parts of the Health Reform law have been delayed.
1. The Employer Mandate has been delayed. In everyday language, that is the requirement for businesses with 50 or more employees to offer affordable health insurance to their employees or pay a penalt...