Full Time Equivalent (FTE) Explained

What is FTE and how to calculate full-time equivalent salaries for part-time and flexible working arrangements in the UK.

How to Calculate FTE Salary

FTE expresses a part-time salary as a proportion of a full-time equivalent role.

Formula: FTE Salary = (Part-time hours ÷ Full-time hours) × Full-time annual salary

Example: Working 3 days (21 hours) in a 35-hour full-time role worth £35,000:
FTE = 21 ÷ 35 = 0.6 → Actual salary = 0.6 × £35,000 = £21,000

FTE is commonly used in job adverts, HR systems, and when comparing part-time and full-time offers.