This increasing complexity has led most (84%) responding manufacturers to increase headcount in their tax function over the past two years. This has typically been in the 1-5 FTEs range, though some large enterprises responded that they had added more than 11 FTEs. Even a handful of smaller and mid-size manufacturers cited adding six or more FTEs-a significant investment relative to their size. This leads to average staffing levels for small (21 FTEs), mid-size (35.3 FTEs), and enterprise (38.5 FTEs) companies that, while increasing along with revenue size, hint at a minimum floor even for smaller firms.