| Definition | The ratio of the total number of business entity employees to the full-time equivalent (FTE) employees who are responsible for performing payroll administration activities. |
|---|---|
| Calculation | Total number of business entity employees / FTE employees performing payroll administration activities |
| Unit of Measurement | FTEs |
| Function | Reward and retain employees – HR |
| Method of Estimation | Actual headcount data for business entity employees and FTE count for employees performing payroll administration activities |
| Timeframe | Monthly or Quarterly |
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