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The calculation: ;Total hours worked by FT employees: ;50 FT employees x 2,080 = 104,000 hours per year;; ;Total hours worked by PT employees: ;20 PT employees x 30 = 600 hours per week; ;600 hours per week x 52 weeks = 31,200 hours per year;; ;Calculate total FTEs: ;104,000 hours (FT) + 31,200 hours (PT) = 135,200 hours; ;135,200 hours / 2,080 hours = 65 FTEs;; Therefore, while the headcount is 70 employees, this organization has 65 FTEs.

Wages and salaries averaged $14.93 per hour worked and accounted for 82.9% of employer costs, while benefit costs averaged $3.07 per hour worked and accounted for the remaining 17.1%.; ;Total employer compensation costs averaged $24.95 per hour worked for full-time workers and $16.57 per hour worked for part-time workers .

Pay for existing and starting part-time workers — which UPS and Teamsters leaders described as the last hurdle for a contract — would be raised to at least $21 per hour immediately, advancing to $23 per hour.

The measure will increase the state’s minimum wage to $15 per hour by July 1, 2027, provide employees the ability to accrue up to 56 hours of paid sick leave per year at employers with 15 or more employees and up to 40 hours at employers with less than 15 employees, and would prohibit captive audience meetings.

Last month, Oregon Bureau of Labor and Industries commissioner Christina Stephenson announced the following 35-cent increases throughout the state: ;The Portland metro area’s minimum wage will increase from $15.95 to $16.30 per hour for counties within the urban growth area.; ;The “standard minimum wage” will increase from $14.70 to $15.05 per hour for most counties outside the Portland area.; ;The minimum wage for the smallest, non-urban counties will increase from $13.70 to $14.05 per hour.; Judge Strikes Down Workplace Protections for Transgender Employees As reported by the Associated Press , a Texas federal judge has struck down guidance from the U.S.

Funds can be used for:; ;;Higher education (tuition, fees, books, supplies, equipment, and room and board);;K-12 education (up to $10,000 per year for tuition; this limit increases to $20,000 in 2026, and includes curriculum, materials and other educational programs);; ;Student loans (a lifetime maximum of $10,000 per beneficiary to repay qualified student loans);; ;Vocational training (costs for workforce training, licenses and credentialing fees); and,; ;Other educational needs (fees for standardized tests [e.g., SAT, ACT], fees for college courses taken during high school and specialized educational therapies for students with disabilities).;; ; Employer Contributions While there is no specific federal cap on an employer’s contribution to 529 plans, the contributions are treated as taxable income and are subject to gift-tax rules.

;Turnover rate, offer acceptance rate, applicants per opening.

Eligible payments for the 2026 tax year are those made to: ;Employees who have worked for the employer for at least six months and work at least 20 hours per week.

.; ;Unpaid/unvested awards are earned/vested as per retirement provisions of the corporate plan documents.; ;Any new awards in the new role are tailored to the responsibilities/duties and expected tenure in strategic advisor role.