Plain-language questions
Ask for revenue per employee (per FTE) per month, customer or product in the SQL Explorer with AI. The AI writes the SQL, you see the query and run it yourself; the AI only receives metadata.
KPI · Finance
Revenue per employee (per FTE): formula and example.
Revenue per employee is revenue for a period divided by the average number of employees, in full-time equivalents (FTE), over the same period. It is a simple measure of labour productivity: how much revenue does the business generate per full-time job? The KPI is most useful for tracking one company's development over time.
Revenue per employee (per FTE) formula
Revenue for the period ÷ average number of FTE over the period
Worked example
In 2025 Acme Groothandel had revenue of €12,000,000 and an average of 60 FTE. Revenue per FTE is €12,000,000 ÷ 60 = €200,000. In 2024 it was €10,800,000 ÷ 57 FTE = €189,474.
Fictitious figures for Acme Groothandel, a sample wholesaler.
How to read this KPI
Rising revenue per FTE means revenue is growing faster than headcount, for example through automation or better utilisation. A falling figure can come from hiring ahead of expected growth. Only compare between companies with the same business model: a wholesaler with high purchase costs has far higher revenue per FTE than a service business, without necessarily being more productive.
Pitfalls with revenue per employee (per FTE)
- Using the headcount on the last day instead of the average over the period.
- Counting heads instead of FTE, so part-time staff distort the picture.
- Leaving out contractors and outsourced work, which makes revenue per FTE look higher than actual productivity.
SQL & DAX
Calculating revenue per employee (per FTE) in SQL and DAX
Two examples on a fictitious data warehouse for Acme Groothandel: a PostgreSQL query and a measure for a Power BI model. Adjust table and column names to your own model.
WITH revenue AS (
SELECT SUM(amount) AS revenue_12m
FROM gl_entries
WHERE account_group = 'revenue'
AND entry_date > current_date - interval '12 months'
), staff AS (
SELECT SUM(fte) AS fte
FROM employees
WHERE hire_date <= current_date
AND (termination_date IS NULL OR termination_date > current_date)
)
SELECT revenue.revenue_12m,
staff.fte,
ROUND(revenue.revenue_12m / NULLIF(staff.fte, 0), 0) AS revenue_per_fte
FROM revenue, staff;Active FTE =
VAR EndDate = MAX('Date'[Date])
RETURN CALCULATE(SUM(Employees[FTE]), Employees[HireDate] <= EndDate,
OR(ISBLANK(Employees[TerminationDate]), Employees[TerminationDate] > EndDate))
Revenue per FTE = DIVIDE(CALCULATE(SUM(GL[Amount]), GL[AccountGroup] = "revenue"), [Active FTE])In ENABLE
Tracking this KPI in ENABLE
In your Power BI dashboard
Define the KPI as a measure in your Power BI model and show it in the portal, with "Last refreshed" next to it. Access profiles and optional row-level security decide who sees which figures.
Custom dashboards (pilot)
Add the KPI as a tile to a custom dashboard, compared with last year. The Dashboard Builder is a pilot and can be switched on per client.
Monthly targets
With the built-in Targets app you set a target for the KPI per month, so you see actuals and target side by side.
FAQ
Frequently asked questions
How do you calculate revenue per employee?
Divide revenue for a period by the average number of FTE in that period. With €12,000,000 of revenue and an average of 60 FTE, revenue per FTE is €200,000. Use FTE rather than headcount so that part-time staff are counted correctly.
What is the difference between revenue per FTE and value added per FTE?
Revenue per FTE divides total revenue by FTE, value added per FTE divides revenue minus purchases and outsourced work by FTE. Value added per FTE is more comparable between businesses with different shares of purchased goods.
Why does revenue per employee fall while revenue grows?
That happens when FTE grows faster than revenue, for example because you hire before the expected growth arrives. It can also come from bringing previously outsourced work in-house. Look at the trend over several quarters.
Further reading
- KPI libraryFinancial KPIs: formulas and examplesFinancial KPIs show how profitable, liquid and solvent an organisation is. The data usually comes from your accounting package or ERP: general ledger entries, invoices and open items.Read more
- ResourcesHow to build a KPI dashboard: steps and examplesA KPI dashboard is an overview of the key figures you use to steer towards your goals, such as revenue, margin, on-time delivery or absenteeism. A good KPI dashboard does not start with the software, but with the decisions it needs to support. You then choose a limited number of KPIs, define them, sketch the dashboard and only then build it.Read more
- SolutionPower BI dashboard portal: share dashboards securelyShare your Power BI dashboards securely in your own portal, with role-based access.Read more
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