How does my company calculate our number of full-time equivalent employees?

Per the IRS, a full-time employee is employed for at least 30 hours of service per week or 130 hours of service per calendar month. A company can determine its number of full-time equivalent (FTE) employees by adding together the hours of service for all non-full-time employees for the month (not including more than 120 hours per employee) then dividing the total by 120.

More detail on calculating FTEs can be found here. 

The number of FTE employees is used to determine classifications for ALE and COBRA. It is also used by insurance companies when determining a company's group size. Group size decides which plans a company can purchase and how much those plans cost.

I need help determining if I’m an ALE or not. How do I know how many full-timeand full-time equivalent employees I had last year?

We cannot confirm if a group is an ALE, nor can we help the admin figure out how many full-time  or full-time equivalent employees they have. However, we can provide them with information to help them figure this out on their own (or with an employment attorney). Our Determine Applicable Large Employer Status article provides great information to help them with this calculation.