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welcome to this PPP loan forgiveness application how to calculate FTEs this is an updated template to the previous template I did on FTEs okay there have been a number of clarifications and a couple of changes and so I updated this template completely so if you did use the previous FTE template you should input your data into this one there are a couple of additions I put in here and Im going to show you those here in just a minute okay so if youre not familiar with this yet the PPP loan the forgiveness provisions you know youve got to look at the cost what you spend your money on with the whole seventy-five percent on payroll 25 percent on other costs and then you also have this FTE calculation and basically this is just a headcount calculation that says you know basically did you have as many employees this years you had last year and if you do youre good if you dont then part of your forgiveness will be reduced okay so this template here is going to help walk you through and ho