Which of the following groups would generally NOT be considered employees when calculating FTEs?

When calculating Full-Time Equivalents (FTEs), consultants typically do not count as employees. This is because consultants are often considered independent contractors rather than actual employees of a company. They usually work on a contractual basis, providing expertise or services without the same employer-employee relationship that defines regular employees. As a result, their hours are not typically included in FTE calculations, which focus on regular staffing that contributes directly to the organization’s workforce.

In contrast, interns are considered employees in many contexts, even if their status may vary depending on their level of compensation or duration. Part-time employees are directly counted based on their actual hours worked, and commission-based sales staff are typically classified as employees as well, even though their pay structure may differ. Understanding these distinctions is crucial when evaluating workforce metrics like FTEs.