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Space per employee should be reported two ways: total usable area per head, which includes meeting rooms and circulation, and workspace area per head. Modern offices run 70-100 square feet per person total, with an increasing share given to collaboration rather than assigned desks.
Area per employee
Per person = Total usable area / Employees
Capacity at target
Capacity = Total usable area / Target area per person
Around 80-100 square feet per person for a mixed office, 60-70 for a dense open plan, and 150 or more where private offices dominate.
Yes. With desk sharing the relevant denominator is peak attendance, not total headcount, which often releases 20-40% of the floor plate.