Level 1

Employees and payroll

Maybe. The solution given uses a 40 hour work week to determine a full time employee, but benefits calculations and probably the SBA (they still need to publish the definition) will use 30 hours as the definition of a full time employee. Everyone working over 30 hours counts as a full time employee. Add the total of hours for all employees that worked less than 30 hours and divide that number by 30 to get FTE is 30 ends up being the benchmark the SBA uses. What a mess...good luck