How do I determine my Full-Time Equivalent (FTE) on Salary.lu?

What is FTE?

FTE represents the number of full-time employees your company would have if all part-time and full-time positions were converted to full-time hours. For example:

• 1 full-time employee = 1 FTE
• 2 half-time employees = 1 FTE
• 1 employee working 30 hours/week (75% time) = 0.75 FTE

Standard working hours in Luxembourg

In Luxembourg, the standard full-time working week is typically 40 hours. This serves as the baseline for FTE calculations.

How to calculate FTE

To calculate the FTE for each employee, use the following formula:

FTE = (Employee's weekly working hours) ÷ (Standard full-time hours)

Example calculations:

• Employee working 40 hours/week: 40 ÷ 40 = 1.0 FTE
• Employee working 20 hours/week: 20 ÷ 40 = 0.5 FTE
• Employee working 30 hours/week: 30 ÷ 40 = 0.75 FTE
• Employee working 35 hours/week: 35 ÷ 40 = 0.875 FTE

Calculating total company FTE

To determine your company's total FTE:

1. Calculate the FTE for each individual employee using the formula above
2. Add all individual FTE values together

Example:

• 3 employees at 40 hours/week = 3.0 FTE
• 2 employees at 20 hours/week = 1.0 FTE
• 1 employee at 30 hours/week = 0.75 FTE

• Total company FTE = 4.75

Important considerations

• Contract hours matter: Use the contracted weekly working hours specified in each employee's contract on Salary.lu
• Variable hours: For employees with variable hours, use the average weekly hours over a representative period
• Temporary absences: Long-term absences (extended sick leave, unpaid leave) may need to be factored in depending on the context of your FTE calculation
• Interns and apprentices: Depending on your reporting requirements, you may or may not include these in your FTE count

FTE on Salary.lu

Currently, Salary.lu does not automatically calculate FTE. However, you can:

• Find each employee's contracted weekly hours in their contract details on the platform
• Use the formula above to calculate individual and total FTE manually
• Keep your own records of FTE calculations for reporting purposes

Why FTE matters

FTE is often required for:

• Statistical reporting to government authorities
• Determining eligibility for certain programs or subsidies
• Understanding workforce capacity
• Budget and resource planning
• Compliance with labor law thresholds (certain regulations apply based on company size in FTE)

Need help?

If you need assistance determining your FTE or have questions about employee working hours on Salary.lu, please contact our support team.

Updated on: 02/06/2026