Which of the following individuals, if employed by the same small business, would qualify the employer for the Full Time Equivalent (FTE) employee requirement?

In the context of the Full Time Equivalent (FTE) employee requirement, the qualifying individuals must be treated as employees of the business. The choice that denotes a person who qualifies the employer for FTE designation is a part-time worker, as this individual is typically considered an employee under employment laws and contributes to the overall workforce hours.

While an intern may have structured work hours, their status can sometimes make them ineligible for certain calculations, depending on their payment and role. A friend of the owner does not automatically qualify as an employee, especially if they are not being compensated or fulfilling a specific job role. A volunteer without pay is not considered an employee and does not contribute to the FTE requirement.

The part-time worker, on the other hand, is officially employed and can be counted toward the FTE requirement, as their work contributes to the organization’s labor force and hours worked. This is crucial when assessing compliance with various regulations that hinge on employee numbers.