Summary
This article provides information on how to calculate 'EFTS by Month' for your SDR, including how to report EFTS for courses that are delivered across two calendar years.
'EFTS by Month' reporting in the SDR
EFTS delivered in-year are calculated using the 'EFTS by Month' data in the SDR return (Course Enrolment file).
The 'EFTS by Month' value is calculated by evenly dividing the course EFTS factor by each month in which the student is enrolled (irrespective of which day in the month the course starts or ends).
The result is then rounded down to 4 decimal places.
Note:
The calculated monthly EFTS value should be reported for all the months in which the student is enrolled in the course, beginning in January and ending in December of the return year. If no EFTS were calculated for a particular month, then this should be reported as 0.0000.
How do I report 'EFTS by Month' for courses delivered across two calendar years?
If a course began in the previous year or ends in the following year, then only the proportion of the EFTS consumed in the current year should be reported.
For example:
For a 0.2 EFTS course starting in December 2025 and ending in January 2026, 0.1 EFTS will be delivered in December and 0.1 EFTS delivered in January.
Only the December EFTS (0.1) are reported in the December SDR return for 2025 (from which 2025 overall delivery is calculated).
The January EFTS (0.1) will be included in the 2026 delivery and 2026 SDR returns.
Where do I find out more about the 'EFTS by Month' methodology?
1. Open the 'Data Specifications for SDR' (docx) available at Single Data Return (SDR) | TEC website.
2. In the Contents page, click your cursor on Course Enrolment (in the Data Specifications section) then Ctrl+Click to be taken to that section.
3. Scroll down several pages until you see EFTS by Month in the Field Title column.
Further information
If you have any questions, contact 0800 601 301 or customerservice@tec.govt.nz with the subject line '[EDUMIS #] - SDR query'.