Spreadsheet: 0081c4ff-12f8-4e46-a763-93e84f382ce3
Sheet: FTE(not chart of accts)

DEFINITION OF FULL-TIME EQUIVALENT (FTE) EMPLOYEES/EMPLOYMENT
NAC 284.0639  “Full-time employee” defined. (NRS 284.065)  “Full-time employee” means an employee whose work schedule is 100 percent of the full-time equivalent established for the employee’s pay class designation.
(Added to NAC by Dep’t of Personnel by R147-01, eff. 1-22-2002)
NAC 284.064  “Full-time employment” defined. (NRS 284.065)  “Full-time employment” means a work schedule that is 100 percent of the full-time equivalent established for the pay class designation.
(Added to NAC by Dep’t of Personnel, eff. 10-26-84; A 9-13-91; R147-01, 1-22-2002)
NAC 284.065  “Full-time equivalency” and “full-time equivalent” defined. (NRS 284.065)  “Full-time equivalency” or “full-time equivalent” means:
1.  For a nonexempt employee, the number of hours authorized by the Department of Personnel for the nonexempt employee’s position, divided by the number of base hours established for the position’s pay class designation.
2.  For an exempt classified employee or an exempt unclassified employee, the number of days authorized by the Department of Personnel for the employee’s position, divided by the number of base days established for the position’s pay class designation. |  | CLARK'S FTE CALCULATION BASED ON 40 HOUR WEEK/ 12 MONTH YEAR.
(Added to NAC by Dep’t of Personnel by R147-01, eff. 1-22-2002) |  | Used for Support staff.
 |  | Used for Support staff.
Examples (may vary depending on your contracted pay class designations): |  | hours/day | 9 month empl | 10 month empl | 11 month empl | 12 month emp
 |  | 1 | 0.09 | 0.11 | 0.11 | 0.13
Instructional Aide - If Pay Class Designation full-time is 7 hours: |  | 1.5 | 0.14 | 0.16 | 0.17 | 0.19
Employee working 7 hrs = 1.0 FTE. |  | 2 | 0.19 | 0.21 | 0.23 | 0.25
Employee working 4 hrs = 0.57 FTE. |  | 2.5 | 0.23 | 0.26 | 0.29 | 0.31
Teacher - If Pay Class Designation full-time is 7 1/2 hours: |  | 3 | 0.28 | 0.32 | 0.34 | 0.38
Employee working 7 1/2 hours = 1.0 FTE. |  | 3.5 | 0.33 | 0.37 | 0.4 | 0.44
Employee working 4 hours = 0.53 FTE. |  | 4 | 0.37 | 0.42 | 0.46 | 0.5
Bus Driver - If Pay Class Designation full-time is 8 hours: |  | 4.5 | 0.42 | 0.47 | 0.52 | 0.56
Employee working 8 hours = 1.0 FTE. |  | 5 | 0.46 | 0.53 | 0.57 | 0.63
Employee working 4 hours = 0.5 FTE. |  | 5.5 | 0.51 | 0.58 | 0.63 | 0.69
 |  | 6 | 0.56 | 0.63 | 0.69 | 0.75
Note: some Pay Class Designations are 12 month, some 9 month etc. |  | 6.5 | 0.6 | 0.68 | 0.75 | 0.81
 |  | 7 | 0.65 | 0.74 | 0.8 | 0.88
Note:  Consider that there may need to be two or three separate FTE Counts |  | 7.5 | 0.7 | 0.79 | 0.86 | 0.94
1. Is the employee working more than full time?  An example would be filling in for vacancies.  A teacher may be 1.2 FTE. |  | 8 | 0.74 | 0.84 | 0.92 | 1
teacher may be counted as 1.2 FTE if they are using their prep class to teach or an after school class.
This is necessary for correct per pupil ratios.  A consideration is extra duty hours and pay.
2. A body count for health insurance purposes.  Everyone receiving full health insurance coverage is 1 FTE.
In some cases, two part-time employees are sharing 1 full health insurance policy, and paying the difference.
3.  Consideration must be given to full time substitutes and vacant positions being filled by one or more
substitute teachers.  How many full time and part time staffing positions are being filled by permanent staff
and substitutes which have not been filled by a per?
4.  Consider whether a full time position (per contract or category) is 9 month, 10 month, 12 month, etc and
whether it is a 4 day week (as cost savings etc), year round school and other factors.
5.  See Clarks sample FTE calculation for support staff - 40 hour week, 12 months = 1.0 FTE.
6.  FTE calculations basis:
180 days of school?
260 days?
8 hours days?
Licensed or non-licensed?  Under full time contract with specific criteria and obligations?
2080 hours per year?