Step 1:Determine the number of full-time employees at your establishment. |
Example:Of Acme's 33 employees in 2014, 28 were full-time. |

Step 2:Determine the number of hours generally worked by a full-time employee for a year. Multiply the number of full-time employees you calculated in step 1 by this number. This total number of full-time hours worked should exclude vacation, sick leave, holidays, and any other non-work time. |
Example:Each of Acme's 28 full-time employees worked an average of 2,000 hours per year after excluding vacation, sick leave, holidays, and other non-work time. This works out to 40 hours per week for 50 weeks of the year. 28 full-time employees |

Step 3:Determine the number of hours of overtime worked by your full-time employees. Determine the number of regular hours worked by your non-full-time employees. (Non-full-time employees include part-time, seasonal, and temporary employees.) Add these numbers to the number you calculated in step 2 above. This is the estimated number of hours worked by all of your employees - full-time and non-full-time - during 2014. Write this number in Section 1, question 3 on the previous page. |
Example:Acme's 28 full-time employees worked a total of 2,800 hours of overtime during 2013 and 56,000 regular hours. Acme's 5 part-time employees worked a total of 2,715 hours during 2014. 56,000 full-time hours from step 2 |

**Last Modified Date: **December 17, 2014