Brief information concerning FTE percentage

State the FTE percentage which is stated in the employee’s employment contract.

If  the contract specifies the employee’s working time in hours, you must calculate the FTE percentage. Do not include an unpaid lunch break.

 

Examples

Maria has agreed working hours of 20 hours per week at a warehouse where a full-time position amounts to 37.5 hours. State the FTE percentage = 53.33.

How to calculate the FTE percentage:
Number of hours according to the employment contract: 20 hours
Number of hours for a full-time position: 37.5 hours
Calculation: 20 hours x 100/37.5 hours = 53.33
FTE percentage = 53.33

Nora has a 30 percent permanent position as an on-call cover employee in Municipality A. In addition to this, she often works extra hours. State the FTE percentage = 30.

Jacob has a permanent position with Municipality A as a teacher at School 1 and a 25 percent permanent position as a teacher at School 2. Specify this as two employment relationships. One with an FTE percentage of 50 and one with an FTE percentage of 25.

 

Is it mandatory

Yes, you must state the FTE percentage for all ordinary and maritime employment.

It is voluntary for freelancers, contractors and fee recipients.

You should not specify an FTE percentage if the employment type is pension or other non-employment benefits.

 

When you must submit reports

State the FTE percentage the first time you report the employment and repeat this percentage every month up to and including the month in which you terminate the employment.

 

Combination of fixed salary and hourly wage

State the FTE percentage linked to the fixed salary. Time that the employee had to work over and above the agreed FTE percentage and that is remunerated through an hourly wage should not be included in the FTE percentage.

 

Example

Knut has a part-time position (40 percent FTE). He receives a fixed salary. For some time, he works extra hours. For this additional work, he is paid by the hour. Specify the FTE percentage as 40. Specify the number of hours (along with the pay description “hourly wage”) for the hours Knut worked in addition to his agreed upon position.

See also hourly wage.

 

When the working hours of hourly paid employees vary due to public holidays, etc.

State the FTE percentage or working hours which have been agreed in the employment contract even if the number of hours to which a 100 percent position equates varies every month. This also applies if the employee receives an hourly wage based on submitted time records.

 

Employee hired in from manpower agency, on-call cover staff, etc.

Specify the contracted FTE percentage for temps also. Specify the number of hours as well as the pay description “hourly wage” for all hours worked.

If the contract does not specify an FTE percentage, refer to the paragraph on “How to calculate the FTE percentage”. 

For employees of manpower agencies the FTE percentage will depend on whether or not the employee is on a long-term cover assignment with agreed working hours.

• In the case of employees who alternate between short assignments (1-2 months), state the FTE percentage 0. The hours linked to the short-term cover assignment should be specified as “number of hours” linked to the variable “cash benefit, hourly wage”.
• In the case of employees who are hired out on a long-term assignment lasting three months or more with an FTE percentage which has been agreed with the customer, this should be used when specifying the FTE percentage.

 

 

Examples

A manpower agency has hired out Lise to Enterprise C as a full-time office worker for six months. The manpower agency specifies an FTE percentage of 100 during the months over the period of the assignment.

A manpower agency has hired out Svein several times a month to different schools in order to take a few lessons. The manpower agency states an FTE percentage of 0. They specify the hours linked to the short-term cover assignments as “number of hours” linked to the variable “cash benefit, hourly wage”. 

 

When an employee’s FTE percentage increases or decreases

If an employee’s FTE percentage has changed, you must state the correct FTE percentage in the current reporting month, and state the correct “most recent date for FTE percentage”. This date can be in the past, during the current month or in the future.

 

Examples

Julie’s FTE percentage changes from 50 to 100 percent with effect from 12 May. The employer specifies the FTE percentage as 100 in the a-melding for May. “Most recent date for FTE percentage” is 12 May.

See also Most recent date of change in percentage employment.

 

FTE percentage and sickness absence and layoffs

You must still state the agreed FTE percentage.

 

FTE percentage and leave and layoffs

If  the employee takes a leave or is laid off, you must not change the FTE percentage, but rather report the leave or layoff. See also leave or layoffs.

 

Example
Eli goes on 50 percent leave on 1 January. The FTE percentage is the same as previously, i.e. 100 percent. The employer specifies the leave percentage as 100 and the FTE percentage as 100 in the a-melding for January.

 

 

Correcting errors

 

 

 

What do we use the information for

NAV uses information concerning FTE percentage to decide whether or not a person is entitled to benefits, and if so how what they are entitled to. This applies to parental benefits, sickness benefit and unemployment benefit for example.

Statistics Norway (SSB) uses information concerning FTE percentage in its salary statistics and to calculate full-time equivalents in employment statistics and sickness absence statistics.

Information on FTE percentage is transferred to the Aa Register. NAV distributes information concerning employment from the Aa Register to private and public sector companies and organisations that are permitted to receive it.  Examples of such organisations are the Norwegian Tax Administration and the Norwegian Labour Inspection Authority.