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https://quickbooks.intuit.com/r/employee-management/how-to-calculate-fte/#:~:text=Full-time%20employees%20usually%20work%20more%20than%2030%20hours,employee%20is%20the%20aggregate%20of%20your%20part-time%20employees.
https://www.upcounsel.com/how-many-hours-is-considered-full-time
The IRS and the ACA, or Obamacare, both prescribe guidelines for full-time employment. According to the IRS, an employee is considered full-time if they: Work 130 hours in a month -OR-Average a minimum of 30 hours per week; The ACA has the same designation — employees who work over 30 hours a week are considered full-time.
https://www.thebalancecareers.com/how-many-hours-a-week-is-full-time-employment-2063404
For example, your employee handbook may specify 9 am to 6 pm or state 45 hours per week. Official employer designations regarding full-time employment generally range from 35 to 45 hours, with 40 hours being by far the most common standard. Some companies consider 50 hours a week full-time for exempt employees.
https://justworks.com/blog/part-time-vs-full-time-employees-what-qualifying-hours
How Many Hours Is Considered Full-Time? Short answer: Full-time employment is usually considered between 30-40 hours a week, while part-time employment is usually less than 30 hours a week. Long answer: The answer is not quite as simple as it sounds. Here’s why.
https://www.law.cornell.edu/cfr/text/26/54.4980H-3
For January 2016, Employer Y treats an employee as a full-time employee if the employee has at least 150 hours of service (30 hours per week × 5 weeks). For February 2016 and March 2016, Employer Y treats an employee as a full-time employee if the employee has at least 120 hours of service (30 hours per week × 4 weeks).
https://sbshrs.adpinfo.com/blog/full-time-vs.-part-time-employees-what-you-need-to-know
However, certain laws define full-time differently, such as the Affordable Care Act (ACA), which considers full-time as working, on average, at least 30 hours per week. Regardless of your company's definition of full-time status, coverage under various employment laws is based on the definition provided in the law.
https://clockify.me/blog/business/full-time-equivalent-fte/
An employee who has a regular budgeted assignment of 75% of a full-time job position (usually amounts to 28 hours per week for non-exempt positionswho work 37.5 hours per week under normal conditions or 30 hours for exempt positions who work 40 hours per week under normal conditions) has a 0.75 FTE.
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