How do you count hours for eligibility for a plan for a professional who only records billable hours (e.g., an attorney in a law firm)?
Actual hours worked are generally more than billable hours. But certain types of professional services firms generally do not even collect information on the non-billable hours. And although the billable hours might be said to be what the employee is paid for, the employee's pay is not so directly tied to hours that it would be adjusted up or down specifically for differences between actual billable hours and the required ones.
Are equivalencies generally used? Or do you just use the elapsed time method?