How is the equivalent of 10 or less full-time employees calculated?
The equivalent of 10 or less full-time employees is calculated on a 40-hour workweek. A workweek is a period of seven consecutive days starting on any day selected by the employer. For example, four part-time employees who each worked 20 hours for a total of 80 hours in a workweek (4 x 20 hours) would be the equivalent of two full-time employees.