Employment laws by number of employees
Reviewed Sep 28, 2026 17 federal laws and 37 states verified against official sources How we verify
Not a substitute for the advice of an attorney. General information; laws vary by state. Terms of use
Check your business
Laws that apply to you
Choose your state and enter your number of employees. The result lists the federal and state laws that apply at your size, the ones that start as you grow, and the date we verified each one.
What you type stays in this browser. We never receive or store it.
Your state and your headcount: the federal and state employment laws that apply to you now, and the ones that start as you grow. Every law is quoted from its official text. Free, nothing you enter is sent anywhere.
What to do next
Read the official text of each law that applies, then check the rules your state sets for every employer.
- Required labor law postersThe federal posters for your size and your state’s official poster page
- Hire your first employeeStep by step, with your state’s rules
- Your state’s employment rulesMinimum wage, final pay, breaks and more, state by state
- Offer letter templateWhen you hire the next person
Federal employment laws by number of employees
The main federal employment laws and the size at which each one starts to apply, as written in the law. 17 laws verified against two official sources each.
| Law | Applies from | What the law says |
|---|---|---|
| Family and Medical Leave Act (FMLA) | 50 or more employees | A private employer is covered by the FMLA if it employs 50 or more employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year. (29 U.S.C. 2611(4)(A)(i)) |
| Title VII of the Civil Rights Act of 1964 | 15 or more employees | Title VII covers employers with 15 or more employees. (42 U.S.C. 2000e(b)) |
| Americans with Disabilities Act (ADA), Title I | 15 or more employees | ADA Title I covers employers with 15 or more employees for each working day in each of 20 or more calendar weeks in the current or preceding calendar year. (42 U.S.C. 12111(5)(A)) |
| Age Discrimination in Employment Act (ADEA) | 20 or more employees | The ADEA covers employers with 20 or more employees. (29 U.S.C. 630(b)) |
| Genetic Information Nondiscrimination Act (GINA), Title II | 15 or more employees | Title II of GINA applies to employers with 15 or more employees. (EEOC: Genetic Information Discrimination (employer coverage)) |
| Pregnant Workers Fairness Act (PWFA) | 15 or more employees | The PWFA applies to private employers and state and local government employers that have 15 or more employees. (42 U.S.C. 2000gg(2)(B)(i)) |
| COBRA group health plan continuation coverage | 20 or more employees | COBRA generally applies to group health plans of employers with 20 or more employees in the prior year; a plan is exempt for a year if all employers maintaining it normally employed fewer than 20 employees on a typical business day during the preceding calendar year. (29 U.S.C. 1161(b) (ERISA section 601(b))) |
| Worker Adjustment and Retraining Notification Act (WARN) | 100 or more employees | An employer is covered by WARN if it employs 100 or more employees, excluding part-time employees, or 100 or more employees who in the aggregate work at least 4,000 hours per week. (29 U.S.C. 2101(a)(1)) |
| EEO-1 Component 1 report (Employer Information Report) | 100 or more employees | Every employer subject to Title VII that has 100 or more employees must file an annual employer information report with the EEOC. (29 CFR 1602.7) |
| OSHA injury and illness recordkeeping (29 CFR Part 1904) | More than 10 employees | An employer that had more than 10 employees at any time during the last calendar year must keep OSHA injury and illness records unless its establishment is in a partially exempt industry; an employer with 10 or fewer employees at all times is partially exempt. (29 CFR 1904.1(a)(2)) |
| ACA employer shared responsibility (applicable large employer) | 50 or more employees | An employer with at least 50 full-time employees, including full-time equivalent employees, on average during the prior year is an applicable large employer for the current year. (26 U.S.C. 4980H(c)(2)(A)) |
| INA anti-discrimination provision (8 U.S.C. 1324b) | More than 3 employees | The immigration-related anti-discrimination provision does not apply to a person or other entity that employs three or fewer employees. (8 U.S.C. 1324b(a)(2)(A)) |
| Form I-9 employment eligibility verification (8 U.S.C. 1324a) | Any number of employees | All U.S. employers must complete Form I-9 for every individual they hire for employment in the United States. (8 U.S.C. 1324a(a)(1)(B)(i)) |
| Fair Labor Standards Act (FLSA) | Not set by headcount | Enterprise coverage under the FLSA applies to businesses with an annual gross volume of sales made or business done of at least $500,000; employees of smaller businesses can still be covered individually. (29 U.S.C. 203(s)(1)(A)(ii)) |
| Equal Pay Act (EPA) | Not set by headcount | The Equal Pay Act has the same basic coverage as the FLSA, with two principal exceptions; the EEOC describes its employer coverage as virtually all employers. (29 CFR 1620.1(a)) |
| Uniformed Services Employment and Reemployment Rights Act (USERRA) | Any number of employees | USERRA applies to all public and private employers in the United States, regardless of size; an employer with only one employee is covered. (20 CFR 1002.34(a)) |
| Federal Unemployment Tax Act (FUTA) | Not set by headcount | An employer is liable for FUTA tax if, in the current or preceding calendar year, it paid wages of $1,500 or more in any calendar quarter, or employed at least one individual for some part of a day in 20 or more different weeks. (26 U.S.C. 3306(a)(1)) |
Each law, with the official text
Family and Medical Leave Act (FMLA) · 50 or more employees
A private employer is covered by the FMLA if it employs 50 or more employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year. (29 U.S.C. 2611(4)(A)(i))
How employees are counted: employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year (29 U.S.C. 2611(4)(A)(i))
“who employs 50 or more employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year”
“Private-sector employers who employ 50 or more employees in 20 or more workweeks in either the current calendar year or the previous calendar year”
Verified Sep 27, 2026 · 2 official sources · 29 U.S.C. 2611(4)(A)(i) · U.S. Department of Labor, Wage and Hour Division: Family and Medical Leave Act
Title VII of the Civil Rights Act of 1964 · 15 or more employees
Title VII covers employers with 15 or more employees. (42 U.S.C. 2000e(b))
How employees are counted: employees for each working day in each of twenty or more calendar weeks in the current or preceding calendar year (42 U.S.C. 2000e(b))
“The term "employer" means a person engaged in an industry affecting commerce who has fifteen or more employees for each working day in each of twenty or more calendar weeks in the current or preceding calendar year”
“Employer Coverage 15 or more employees under Title VII and ADA”
Verified Sep 27, 2026 · 2 official sources · 42 U.S.C. 2000e(b) · EEOC: Equal Pay/Compensation Discrimination (employer coverage table)
Americans with Disabilities Act (ADA), Title I · 15 or more employees
ADA Title I covers employers with 15 or more employees for each working day in each of 20 or more calendar weeks in the current or preceding calendar year. (42 U.S.C. 12111(5)(A))
How employees are counted: employees for each working day in each of 20 or more calendar weeks in the current or preceding calendar year (42 U.S.C. 12111(5)(A))
“The term "employer" means a person engaged in an industry affecting commerce who has 15 or more employees for each working day in each of 20 or more calendar weeks in the current or preceding calendar year”
“The term employer means a person engaged in an industry affecting commerce who has 15 or more employees for each working day in each of 20 or more calendar weeks in the current or preceding calendar year”
Verified Sep 27, 2026 · 2 official sources · 42 U.S.C. 12111(5)(A) · 29 CFR 1630.2(e)(1) (EEOC regulation)
Age Discrimination in Employment Act (ADEA) · 20 or more employees
The ADEA covers employers with 20 or more employees. (29 U.S.C. 630(b))
How employees are counted: employees for each working day in each of twenty or more calendar weeks in the current or preceding calendar year (29 U.S.C. 630(b))
“The term "employer" means a person engaged in an industry affecting commerce who has twenty or more employees for each working day in each of twenty or more calendar weeks in the current or preceding calendar year”
“20 or more employees under ADEA”
Verified Sep 27, 2026 · 2 official sources · 29 U.S.C. 630(b) · EEOC: Equal Pay/Compensation Discrimination (employer coverage table)
Genetic Information Nondiscrimination Act (GINA), Title II · 15 or more employees
Title II of GINA applies to employers with 15 or more employees. (EEOC: Genetic Information Discrimination (employer coverage))
How employees are counted: uses the Title VII definition of employer (EEOC: Genetic Information Discrimination (employer coverage))
“Employer Coverage 15 or more employees”
“Title II of GINA applies to all employers with 15 or more employees”
Verified Sep 27, 2026 · 2 official sources · EEOC: Genetic Information Discrimination (employer coverage) · EEOC final rule, Genetic Information Nondiscrimination Act, 81 FR 31143 (May 17, 2016), Regulatory Flexibility Act section
Pregnant Workers Fairness Act (PWFA) · 15 or more employees
The PWFA applies to private employers and state and local government employers that have 15 or more employees. (42 U.S.C. 2000gg(2)(B)(i))
How employees are counted: employees as defined in Title VII (42 U.S.C. 2000gg(2)(B)(i))
“an employer, which means a person engaged in industry affecting commerce who has 15 or more employees as defined in section 2000e(b) of this title”
“The PWFA applies to private employers and public sector employers (state and local governments) that have 15 or more employees.”
Verified Sep 27, 2026 · 2 official sources · 42 U.S.C. 2000gg(2)(B)(i) · EEOC: What You Should Know About the Pregnant Workers Fairness Act
COBRA group health plan continuation coverage · 20 or more employees
COBRA generally applies to group health plans of employers with 20 or more employees in the prior year; a plan is exempt for a year if all employers maintaining it normally employed fewer than 20 employees on a typical business day during the preceding calendar year. (29 U.S.C. 1161(b) (ERISA section 601(b)))
How employees are counted: employees normally employed on a typical business day during the preceding calendar year (all employers maintaining the plan) (29 U.S.C. 1161(b) (ERISA section 601(b)))
“Subsection (a) shall not apply to any group health plan for any calendar year if all employers maintaining such plan normally employed fewer than 20 employees on a typical business day during the preceding calendar year.”
“COBRA generally requires that group health plans sponsored by employers with 20 or more employees in the prior year offer employees and their families the opportunity for a temporary extension of health coverage (called continuation coverage)”
Verified Sep 27, 2026 · 2 official sources · 29 U.S.C. 1161(b) (ERISA section 601(b)) · U.S. Department of Labor: Continuation of Health Coverage (COBRA)
Worker Adjustment and Retraining Notification Act (WARN) · 100 or more employees
An employer is covered by WARN if it employs 100 or more employees, excluding part-time employees, or 100 or more employees who in the aggregate work at least 4,000 hours per week. (29 U.S.C. 2101(a)(1))
How employees are counted: 100 or more employees, excluding part-time employees; or 100 or more employees who in the aggregate work at least 4,000 hours per week (exclusive of hours of overtime) (29 U.S.C. 2101(a)(1))
“the term "employer" means any business enterprise that employs- (A) 100 or more employees, excluding part-time employees; or (B) 100 or more employees who in the aggregate work at least 4,000 hours per week (exclusive of hours of overtime)”
“A WARN notice is required when a business with 100 or more full-time workers (not counting workers who have less than 6 months on the job and workers who work fewer than 20 hours per week)”
Verified Sep 27, 2026 · 2 official sources · 29 U.S.C. 2101(a)(1) · U.S. Department of Labor, ETA: The Worker Adjustment and Retraining Notification Act, A Guide to Advance Notice of Closings and Layoffs (Employer's Guide)
EEO-1 Component 1 report (Employer Information Report) · 100 or more employees
Every employer subject to Title VII that has 100 or more employees must file an annual employer information report with the EEOC. (29 CFR 1602.7)
How employees are counted: employers subject to Title VII that have 100 or more employees (29 CFR 1602.7)
“every employer that is subject to title VII of the Civil Rights Act of 1964, as amended, and that has 100 or more employees shall file with the Commission or its delegate executed copies of Standard Form 100”
“If you have 100 or more employees”
Verified Sep 27, 2026 · 2 official sources · 29 CFR 1602.7 · EEOC: Small Business Requirements
OSHA injury and illness recordkeeping (29 CFR Part 1904) · More than 10 employees
An employer that had more than 10 employees at any time during the last calendar year must keep OSHA injury and illness records unless its establishment is in a partially exempt industry; an employer with 10 or fewer employees at all times is partially exempt. (29 CFR 1904.1(a)(2))
How employees are counted: employees at any time during the last calendar year, counted for the entire company, not per establishment (29 CFR 1904.1(a)(2))
“If your company had more than ten (10) employees at any time during the last calendar year, you must keep OSHA injury and illness records unless your establishment is classified as a partially exempt industry under § 1904.2.”
“Many employers with more than 10 employees are required to keep a record of recordable work-related injuries and illnesses”
Verified Sep 27, 2026 · 2 official sources · 29 CFR 1904.1(a)(2) · OSHA: Recordkeeping
ACA employer shared responsibility (applicable large employer) · 50 or more employees
An employer with at least 50 full-time employees, including full-time equivalent employees, on average during the prior year is an applicable large employer for the current year. (26 U.S.C. 4980H(c)(2)(A))
How employees are counted: average of full-time employees, including full-time equivalent employees, on business days during the preceding calendar year (26 U.S.C. 4980H(c)(2)(A))
“The term "applicable large employer" means, with respect to a calendar year, an employer who employed an average of at least 50 full-time employees on business days during the preceding calendar year.”
“If an employer has at least 50 full-time employees, including full-time equivalent employees, on average during the prior year, the employer is an ALE for the current calendar year, and is therefore subject to the employer shared responsibility provisions”
Verified Sep 27, 2026 · 2 official sources · 26 U.S.C. 4980H(c)(2)(A) · IRS: Determining if an employer is an applicable large employer
INA anti-discrimination provision (8 U.S.C. 1324b) · More than 3 employees
The immigration-related anti-discrimination provision does not apply to a person or other entity that employs three or fewer employees. (8 U.S.C. 1324b(a)(2)(A))
How employees are counted: the provision does not apply to a person or other entity that employs three or fewer employees (8 U.S.C. 1324b(a)(2)(A))
“Paragraph (1) shall not apply to- (A) a person or other entity that employs three or fewer employees”
“Paragraph (a)(1) of this section shall not apply to- (i) A person or other entity that employs three or fewer employees”
Verified Sep 27, 2026 · 2 official sources · 8 U.S.C. 1324b(a)(2)(A) · 28 CFR 44.200(b)(1)(i) (Department of Justice regulation)
Form I-9 employment eligibility verification (8 U.S.C. 1324a) · Any number of employees
All U.S. employers must complete Form I-9 for every individual they hire for employment in the United States. (8 U.S.C. 1324a(a)(1)(B)(i))
How employees are counted: every individual hired for employment in the United States (no employer-size minimum) (8 U.S.C. 1324a(a)(1)(B)(i))
“to hire for employment in the United States an individual without complying with the requirements of subsection (b)”
“All U.S. employers must properly complete Form I-9 for every individual they hire for employment in the United States.”
Verified Sep 27, 2026 · 2 official sources · 8 U.S.C. 1324a(a)(1)(B)(i) · USCIS: I-9, Employment Eligibility Verification
Fair Labor Standards Act (FLSA) · Not set by headcount
Enterprise coverage under the FLSA applies to businesses with an annual gross volume of sales made or business done of at least $500,000; employees of smaller businesses can still be covered individually. (29 U.S.C. 203(s)(1)(A)(ii))
How employees are counted: coverage is not set by headcount: enterprise coverage uses annual gross volume of sales made or business done; individual coverage depends on the employee's work in interstate commerce (29 U.S.C. 203(s)(1)(A)(ii))
“is an enterprise whose annual gross volume of sales made or business done is not less than $500,000”
“those that have an annual dollar volume of sales or business done of at least $500,000”
Verified Sep 27, 2026 · 2 official sources · 29 U.S.C. 203(s)(1)(A)(ii) · U.S. Department of Labor, WHD Fact Sheet #14: Coverage Under the FLSA
Equal Pay Act (EPA) · Not set by headcount
The Equal Pay Act has the same basic coverage as the FLSA, with two principal exceptions; the EEOC describes its employer coverage as virtually all employers. (29 CFR 1620.1(a))
How employees are counted: no employee-count threshold; coverage follows the FLSA (29 CFR 1620.1(a))
“it has the same basic coverage as the FLSA with two principal exceptions”
“Virtually all employers under EPA”
Verified Sep 27, 2026 · 2 official sources · 29 CFR 1620.1(a) · EEOC: Equal Pay/Compensation Discrimination (employer coverage table)
Uniformed Services Employment and Reemployment Rights Act (USERRA) · Any number of employees
USERRA applies to all public and private employers in the United States, regardless of size; an employer with only one employee is covered. (20 CFR 1002.34(a))
How employees are counted: no size threshold (20 CFR 1002.34(a))
“USERRA applies to all public and private employers in the United States, regardless of size. For example, an employer with only one employee is covered for purposes of the Act.”
“the term "employer" means any person, institution, organization, or other entity that pays salary or wages for work performed or that has control over employment opportunities”
Verified Sep 27, 2026 · 2 official sources · 20 CFR 1002.34(a) · 38 U.S.C. 4303(4)(A)
Federal Unemployment Tax Act (FUTA) · Not set by headcount
An employer is liable for FUTA tax if, in the current or preceding calendar year, it paid wages of $1,500 or more in any calendar quarter, or employed at least one individual for some part of a day in 20 or more different weeks. (26 U.S.C. 3306(a)(1))
How employees are counted: wages paid in any calendar quarter, or employing at least one individual on some part of a day in 20 or more different calendar weeks, in the current or preceding calendar year (26 U.S.C. 3306(a)(1))
“(A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or more, or (B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.”
“Did you pay wages of $1,500 or more to employees in any calendar quarter during 2024 or 2025? Did you have one or more employees for at least some part of a day in any 20 or more different weeks in 2024 or 20 or more different weeks in 2025?”
Verified Sep 27, 2026 · 2 official sources · 26 U.S.C. 3306(a)(1) · IRS: Instructions for Form 940
State laws that cover smaller employers
State laws often start at a smaller size than the federal ones. These are the state thresholds we have verified so far (37 of the 50 states and DC; 14 still pending, and the tool links to their official source).
Choose your state in the tool above to see them, each with the official text, or open your state’s employment rulebook.
Employees who work in another state
Remote and traveling employees raise two questions: where they count, and which state’s programs they belong to. What the official sources say:
FMLA worksite of employees who work at home: For FMLA eligibility, the personal residence of an employee who works at home is not a worksite; the worksite is the office to which the employee reports and from which assignments are made. (29 CFR 825.111(a)(2))
The official text
“or employees who work at home, as under the concept of flexiplace or telecommuting. Rather, their worksite is the office to which they report and from which assignments are made.”
“When an employee works from home or otherwise teleworks, their worksite for FMLA eligibility purposes is the office to which they report or from which their assignments are made.”
Verified Sep 27, 2026 · 2 official sources
FMLA employee eligibility: 50 employees within 75 miles: To be eligible for FMLA leave, an employee must be employed at a worksite where 50 or more employees are employed by the employer within 75 miles of that worksite. (29 CFR 825.110(a)(3))
The official text
“Is employed at a worksite where 50 or more employees are employed by the employer within 75 miles of that worksite.”
“Work at a location where the employer has at least 50 employees within 75 miles.”
Verified Sep 27, 2026 · 2 official sources
Unemployment insurance: which state covers a multi-state worker (localization of work): A worker is generally covered by the unemployment insurance law of the state where the work is performed; for a worker who works in more than one state, states apply localization of work rules, starting with whether the service is localized in a state. (U.S. Department of Labor, ETA: Comparison of State Unemployment Insurance Laws 2023, Chapter 1 Coverage (Location of employment))
The official text
“Localization of Work-In general, workers are covered by the UI law of the state in which the work is performed. To avoid duplicate coverage or no coverage at all when a worker works for one employer in more than one state, states agreed in the early days of the UI program on how to determine which state would cover such workers.”
“includes an individual's entire service, performed within, or both within and without, the state if one of the following is met: (a) The service is localized in the state.”
Verified Sep 27, 2026 · 2 official sources
New hire reporting by multistate employers: An employer with employees in 2 or more states that reports electronically may designate 1 state where it has employees and report all its new hires to that state, after registering with HHS as a multistate employer. (42 U.S.C. 653a(b)(1)(B))
The official text
“An employer that has employees who are employed in 2 or more States and that transmits reports magnetically or electronically may comply with subparagraph (A) by designating 1 State in which such employer has employees to which the employer will transmit the report described in subparagraph (A), and transmitting such report to such State.”
“If you are an employer with employees working in more than one state, you can choose one of these options to report new hires: A. Report newly hired employees to the state where they work, or B. Select one state where your employees work and report all new hires to the selected state”
Verified Sep 27, 2026 · 2 official sources
How this works
- Every threshold is a record with the law’s own words, checked word for word against the official page we saved, and a second official source on a different government site. The date shown is when both were checked.
- The tool compares your number with each law’s starting size. Laws that are not set by headcount (for example the Fair Labor Standards Act, which looks at business sales and the kind of work) are listed separately with their rule.
- Where we have not verified a state law yet, the tool says “Pending verification” and links to the official source instead of guessing.
Questions people ask
How many employees do you need for FMLA?
A private employer is covered by the FMLA if it employs 50 or more employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year. Source: 29 U.S.C. 2611(4)(A)(i), verified Sep 27, 2026.
How many employees do you need for COBRA?
COBRA generally applies to group health plans of employers with 20 or more employees in the prior year; a plan is exempt for a year if all employers maintaining it normally employed fewer than 20 employees on a typical business day during the preceding calendar year. Source: 29 U.S.C. 1161(b) (ERISA section 601(b)), verified Sep 27, 2026.
How many employees does the ADA apply to?
ADA Title I covers employers with 15 or more employees for each working day in each of 20 or more calendar weeks in the current or preceding calendar year. Source: 42 U.S.C. 12111(5)(A), verified Sep 27, 2026.
How many employees for Title VII?
Title VII covers employers with 15 or more employees. Source: 42 U.S.C. 2000e(b), verified Sep 27, 2026.
How many employees does the Age Discrimination in Employment Act cover?
The ADEA covers employers with 20 or more employees. Source: 29 U.S.C. 630(b), verified Sep 27, 2026.
Do state laws use the same employee counts?
No. Many state laws cover smaller employers than the federal laws do, and each state counts in its own way. Choose your state in the tool to see the state laws we have verified, each with the official text; the ones we have not verified yet link to the official source.
Is this legal advice?
No. It is general information from official sources, so you can see which laws to read first. Coverage can depend on facts the tool does not ask about (how long you had the employees, who counts as an employee, your industry). Check the official text linked under each law or ask an employment attorney.
Sources (119)
- 19 Del. C. 710(7)
- 20 CFR 1002.34(a)
- 21 V.S.A. 471(4)
- 25 O.S. 1301(1), as quoted in McDaniel v. Legend Energy Services LLC (W.D. Okla. 2021)
- 26 U.S.C. 3306(a)(1)
- 26 U.S.C. 4980H(c)(2)(A)
- 28 CFR 44.200(b)(1)(i) (Department of Justice regulation)
- 29 CFR 1602.7
- 29 CFR 1620.1(a)
- 29 CFR 1630.2(e)(1) (EEOC regulation)
- 29 CFR 1904.1(a)(2)
- 29 CFR 825.110(a)(3)
- 29 CFR 825.111(a)(2)
- 29 U.S.C. 1161(b) (ERISA section 601(b))
- 29 U.S.C. 203(s)(1)(A)(ii)
- 29 U.S.C. 2101(a)(1)
- 29 U.S.C. 2611(4)(A)(i)
- 29 U.S.C. 630(b)
- 38 U.S.C. 4303(4)(A)
- 42 U.S.C. 12111(5)(A)
- 42 U.S.C. 2000e(b)
- 42 U.S.C. 2000gg(2)(B)(i)
- 42 U.S.C. 653a(b)(1)(B)
- 5 M.R.S. 4553(4)
- 7 CCR 1107-1 (Colorado Secretary of State, Code of Colorado Regulations)
- 8 U.S.C. 1324a(a)(1)(B)(i)
- 8 U.S.C. 1324b(a)(2)(A)
- Act 962 of 1993 (Arkansas Civil Rights Act of 1993), Arkansas General Assembly
- Ariz. Rev. Stat. 41-1461(7)(a)
- Arizona Attorney General, Pre-Employment Inquiries guide
- Ark. Code Ann. 16-123-102, as quoted in Gilzow v. Lenders Title Co. (W.D. Ark. 2005)
- Beers v. Mentor ABI LLC (D. Me.), quoting 5 M.R.S. 4553(4)
- Brown v. Flying J Inc. (D.N.D.), quoting N.D.C.C. 14-02.4-02(8)
- Cal. Gov. Code 12926(d)
- California Unemployment Insurance Code section 602 (example of a state localization statute)
- Carroll v. Tropical Aquaculture Products (D. Vt.), describing the VPFLA employer definition
- Castillo v. Grames (D. Utah)
- Colorado FAMLI Division, Employer FAQs
- Conn. Gen. Stat. 46a-51(10)
- D.C. Code 2-1401.02(10)
- D.C. Code 32-516
- D.C. Code 32-541.01(4)
- DC Office of Human Rights, Frequently Asked Questions About the D.C. Family and Medical Leave Act
- DC Office of Paid Family Leave, Employers page
- EEOC final rule, Genetic Information Nondiscrimination Act, 81 FR 31143 (May 17, 2016), Regulatory Flexibility Act section
- EEOC: Equal Pay/Compensation Discrimination (employer coverage table)
- EEOC: Genetic Information Discrimination (employer coverage)
- EEOC: Small Business Requirements
- EEOC: What You Should Know About the Pregnant Workers Fairness Act
- Enrolled Senate Bill No. 837 (2011), amending 25 O.S. 1301
- Fazzino v. State of Connecticut (D. Conn. 2026)
- Feaster v. Dopps Chiropractic Clinic, LLC (D. Kan.)
- Fla. Stat. 760.02(7)
- Haw. Rev. Stat. 378-1
- HHS Administration for Children and Families, Office of Child Support Services: New Hire Reporting
- Hillhouse v. Hawaii Behavioral Health, LLC (D. Haw.), quoting HRS 378-1
- Idaho Code 67-5902(6)
- Iowa Code 216.6(6)(a)
- IRS: Determining if an employer is an applicable large employer
- IRS: Instructions for Form 940
- Jackson v. St. Vincent Healthcare (D. Mont.), quoting Mont. Code Ann. 49-2-101(11)
- K.S.A. 44-1002(b)
- King v. Triser Salons, L.L.C. (D.D.C.), quoting D.C. Code 2-1401.02(10)
- KRS 344.030(2)
- La. R.S. 23:302(2)
- MCL 37.2201(a), consolidated Act 453 text published by the Michigan Department of Civil Rights (predates 2023 PA 6; the employee count in the definition is the same)
- MCL 37.2201(a), current text as quoted by the U.S. District Court, E.D. Mich., No. 25-10181 (2025)
- Md. Code, State Gov't 20-601(d)
- Minn. Stat. 363A.03, subd. 16
- Mo. Rev. Stat. 213.010(8)
- Mont. Code Ann. 49-2-101(11)
- N.C. Gen. Stat. 143-422.2, as quoted by the U.S. District Court, M.D.N.C., No. 1:08-cv-00483
- N.D.C.C. 14-02.4-02
- N.J.S.A. 34:11B-3, as explained by the NJ Division on Civil Rights, NJFLA Frequently Asked Questions (July 2026)
- N.Y. Exec. Law 292(5)
- Neb. Rev. Stat. 48-1102(2), as quoted in Trimble v. BNSF Railway Co. (D. Neb. 2008)
- Nebraska Equal Opportunity Commission, Employment
- NJ Department of Labor and Workforce Development press release, July 15, 2026
- NYS Division of Human Rights, Know Your Rights: Employment Discrimination (Rev. 2/2026)
- Ohio Civil Rights Commission, Did you know (2023)
- Ohio Rev. Code 4112.01, as quoted by the U.S. District Court, N.D. Ohio, No. 3:12-cv-00824
- Oregon BOLI, Discrimination at work
- Oregon BOLI, Oregon Family Leave Act poster
- ORS 659A.001(4)(a), as quoted in Hutchison v. McFarland Cascade Pole & Lumber Co. (D. Or.)
- ORS 659A.153(1), as quoted in Scott v. Delta Sand and Gravel Co. (D. Or.)
- OSHA: Recordkeeping
- Paskert v. Burns (N.D. Iowa 2018)
- Pennsylvania Human Relations Commission, Employment Discrimination
- RCW 49.60.040(11)
- SDCL 20-13-1(7)
- Shah v. Bank of America (3d Cir.), quoting the Delaware employer definition
- Stanley v. Hall (D.S.D.), quoting SDCL 20-13-1(7)
- Supreme Court of Appeals of West Virginia, Pajak v. Under Armour, Inc., No. 21-0484 (2022), quoting the same definition in the former W. Va. Code 5-11-3(d), recodified without change of the numbers in 16B-17-3(d)
- Supreme Court of Maryland, Doe v. Catholic Relief Services, Misc. No. 28 (2023), quoting State Gov't 20-601(d)(1)(i)
- Tex. Lab. Code 21.002(8), as quoted by the U.S. District Court, W.D. Tex., No. 1:18-cv-00698
- Texas Workforce Commission, Thresholds for Coverage Under Employment-Related Laws
- U.S. Court of Appeals, 11th Cir., Sinclair (No. 98-4449), quoting Fla. Stat. 760.02(7)
- U.S. Court of Appeals, 4th Cir., No. 25-1495, quoting N.C. Gen. Stat. 143-422.2(a)
- U.S. Department of Labor, ETA: Comparison of State Unemployment Insurance Laws 2023, Chapter 1 Coverage (Location of employment)
- U.S. Department of Labor, ETA: The Worker Adjustment and Retraining Notification Act, A Guide to Advance Notice of Closings and Layoffs (Employer's Guide)
- U.S. Department of Labor, WHD Fact Sheet #14: Coverage Under the FLSA
- U.S. Department of Labor, WHD Field Assistance Bulletin No. 2023-1, Telework Under the FLSA and FMLA (Feb. 9, 2023)
- U.S. Department of Labor, WHD: Family and Medical Leave Act
- U.S. Department of Labor: Continuation of Health Coverage (COBRA)
- U.S. District Court, D. Minn., No. 0:06-cv-04328
- U.S. District Court, E.D. Cal., No. 2:13-cv-00117, quoting Cal. Gov. Code 12926(d)
- U.S. District Court, E.D. Ky., No. 5:06-cv-00187
- U.S. District Court, E.D. La., No. 2:11-cv-03195
- U.S. District Court, E.D. Pa., No. 2:22-cv-00307, quoting 43 P.S. 954(b)
- U.S. District Court, E.D. Wash., No. 2:15-cv-00183, quoting RCW 49.60.040(11)
- U.S. District Court, W.D. Mo., No. 6:22-cv-06138
- USCIS: I-9, Employment Eligibility Verification
- Utah Code 34A-5-102(1)(i)(i)(D)
- W. Va. Code 16B-17-3(d)
- Wells v. Altenburg (D. Idaho)
- Wisconsin Court of Appeals, Butzlaff v. DHFS, No. 98-0453, quoting Wis. Stat. 103.10(1)(c)
- Wisconsin DWD, Family and Medical Leave Law FAQ (Wis. Stat. 103.10)
- Wyo. Stat. 27-9-102(b)
- Wyoming Department of Workforce Services, Your Rights as a Worker
Checked Sep 28, 2026 · How we verify every rule · Report an error
General information, not legal advice. Not a substitute for the advice of an attorney. This page is for general information only and isn’t legal, financial or tax advice. Laws vary by state and change; check the official source or talk to a qualified professional about your situation. Report an error