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Do seasonal employees count towards the calculation of full-time equivalents?

April 26, 2017calculation employees equivalents full-time seasonal

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Do seasonal employees count towards the calculation of full-time equivalents?

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• Seasonal workers are not used in the calculation of full-time equivalent employees for purposes of the tax credit if the worker works for the employer on less than 120 calendar days during the tax year. If the employee works more than 120 days, they will be counted towards full-time equivalents.