Full-time equivalent salary lets you compare salaries on the same working-time basis. Reflect expresses the salary used on a full-time basis using the applicable FTE. This amount is a reference for comparison: it does not necessarily represent compensation paid.

For example, an annual salary of €32,000 and an FTE of 0.8 give a full-time equivalent salary of €40,000.

For salary per contract, Reflect uses the contract’s HR FTE; if it is missing, the contract’s finance FTE is used. If the HR FTE is zero, the finance FTE does not replace it.

For salary per employee, Reflect uses the FTE associated with the salary. It depends on the available data and its configuration. To see how it is selected, read Understanding salary FTE per employee.

If the FTE used in the calculation is missing or zero, Reflect keeps the salary used without expressing it on a full-time basis. For salary per employee, if no usable FTE is found on the salary’s effective date, Reflect associates an FTE of 1 with that salary, so the amount remains unchanged.

If the result is unexpected, check the salary and working-time fraction supplied by your source, as well as the analysis level selected: contract or employee. An unchanged amount does not necessarily mean the person works full-time.

To understand how Reflect expresses a salary on an annual basis, see Understanding annualized salary.