How to Determine Your Ministry’s Total Full-Time Employee and Full-Time Equivalent Employee Count


Determining your full-time employee count may seem as simple as adding the number of full-time employees, but there’s more to it than that. In addition to counting full-time employees, you also need to convert part-time employees to a full-time equivalent. It’s important to calculate this number correctly for compliance with health care coverage requirements.

Does your ministry qualify as an applicable large employer?

To determine if your ministry qualifies as an applicable large employer (ALE), you’ll need to count your employees and tally the results for each month. Follow these steps to determine your total full-time employee and full-time equivalent employee count:

  1. Full-time employees + full-time equivalent employees (including seasonal workers) per month
  2. Add your individual totals from each month = yearly total full-time employees
  3. Yearly total full-time employees ÷ 12 = your average employee count

If your average employee number is 50 or more, then you qualify as an ALE.

Use your payroll records to ensure that the hours worked are recorded accurately.

GuideStone’s full-time equivalent employee calculator will summarize the information you provide and let you know if you qualify as an applicable large employer.

2023 Full-time Equivalent Calculator
2022 Full-time Equivalent Calculator
2021 Full-time Equivalent Calculator
How to Determine if Your Ministry Is Subject to the Employer Shared Responsibility Provision

Use the results of our customizable full-time equivalent employee calculator to determine your next step:

We have 50 or more full-time equivalent employees.

You are classified as an ALE and are subject to the Employer Shared Responsibility provision. Learn what your ministry should do to comply with this provision by reviewing the Understanding the Standard Look-Back Measurement Method.

We have fewer than 50 full-time equivalent employees.

Your ministry is not required to offer coverage to its full-time employees. Remember, employee counts may change throughout the year. Continue to count your employees.

If you are not required to offer coverage to your employees, but wish to do so, there are some rules that apply to offering coverage. For example, under the Affordable Care Act (ACA), you would be subject to reporting requirements.

If the calculator shows that you are an ALE, then learn what your ministry should do to comply with this provision.

We’re Here to Support Your Ministry

At GuideStone®, we understand the importance of your ministry’s compliance and are here to provide tools to make calculations easier for full-time employees and full-time equivalent employees. For additional information on health care reform, please visit or the Health Care Reform frequently asked questions (FAQs) . For more information, contact us at or 1-844-INS-GUIDE (1-844-467-4843), Monday through Friday, from 7 a.m. to 6 p.m. CT.

GuideStone welcomes the opportunity to share this general information. However, this article is not intended to be relied upon as legal advice.