You need to enter the total of all of the hours for all of your part-time employees.
Your employee's hours include each hour for which an employee is paid (or entitled to payment) for the performance of duties during the year and each hour of paid leave (up to 160 hours for each paid leave).
You can use one of the following three methods to figure the hours worked:
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Determine actual hours worked from your records of hours worked.
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Use a days-worked equivalency whereby the employee is credited with 8 hours of service for each day worked.
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Use a weeks-worked equivalency whereby the employee is credited with 40 hours of service for each week that the employee worked.
Example 1:
If your records show that you had two employees and the first worked 600 hours and had 20 hours of paid vacation, while the second worked 700 hours, you would enter 1320 hours.
Example 2:
If you have one employee who worked for 30 weeks, took 2 weeks of paid vacation and 1 week of unpaid leave, you would use the weeks-worked equivalency method. In this case, you would take the 32 paid weeks x 40 hours per week and enter 1280 as the total hours.