Reporting Requirements Based on Employer Size

Posted by BAS - 03 August, 2017


As a company grows in size, it is important to keep track of reporting rules that apply with each employee milestone. The larger a company gets, the more reporting typically applies. The list below identifies some requirements that apply based on workforce size. Employers should also remember to consider state reporting requirements.

Number of Employees



1 or more

Fair Labor Standards Act (FLSA)

Employers must follow FLSA standards for minimum wages, overtime pay, recordkeeping and child labor.

15 or more

Title VII of Civil Rights Act

Individuals are protected against employment discrimination on the basis of race, color, national origin, sex and religion.

Protections apply to employment, hiring, and all terms, conditions, privilege of employment.

15 or more

Americans with Disabilities Act (ADA)

Individuals with disabilities are protected against employment discrimination.

20 or more

Consolidated Omnibus Budget Reconciliation Act (COBRA)

Group health plans sponsored by certain employers with 20 or more employees in the prior year must offer employees and their families the opportunity for a temporary extension of health coverage in circumstances where coverage under the plan would otherwise end.

20 or more

Age Discrimination in Employment Act (ADEA)

Individuals who are 40 years or older are protected from employment discrimination based on age. An employer may not discriminate against any individual with respect to compensation, terms, conditions or privileges of employment because of the individual’s age.

50 or more

Family and Medical Leave Act (FMLA)


Employers with 50 or more employees must provide up to 12 weeks of unpaid, job-protected leave to eligible employees for the birth or adoption of a child or for the serious illness of the employee or a spouse, child or parent.

50 or more

Affordable Care Act (ACA)


Employers with 50 or more full-time (or full-time equivalent) employees must offer affordable health coverage that provides minimum value.

Employers with 50 or more full-time (or full-time equivalent employees) must provide information reports on health coverage to their full-time employees and their employees covered under the group health plan (if self-insured).

100 or more

Form 5500 Filing for Welfare Plan

Employers subject to ERISA with a health/welfare plan covering 100 or more must file a Form 5500.

100 or more


(or 50 or more with a $50,000 government contract)

EEO-1 Reporting

Statistical information about employees by job category, ethnicity, race and gender must be reported annually to the federal government.

Starting in 2018, employers with 100 or more employees must also report information about compensation.

250 or more

(Form W-2 filed)

ACA – Value of Health Coverage

Employers filing 250 or more Forms W-2 in the prior tax year must report the total value of certain employer-sponsored health benefits on the Form W-2.



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