Free dataset · Updated 2026-07-27

HR Compliance Thresholds by Employee Count

Hiring one more person can switch on an entire body of law. This table lists every employee-count threshold we track across federal law and seven states, with the statute for each one. 37 obligations, 11 distinct headcounts.

The finding

The same headcount means very different things depending on the state. At five employees, an employer in California has already picked up 4 state obligations, while one in Utah has 0. Federal law adds nothing at all until the fifteenth employee — except Form I-9, which applies from the first.

What attaches at each headcount

Obligations are cumulative — everything from a lower row still applies.

Your first employee

  • FederalForm I-9 verification for every new hire8 U.S.C. § 1324a · All employers§ 1324b separately bars document abuse and citizenship/national-origin discrimination.
  • NevadaMinimum wage and overtime, final-pay rules, pay-history ban and wage-range disclosureNRS 608; NRS 613.133
  • TexasSexual-harassment liability, including individual liabilityTex. Labor Code §§ 21.141–.143SB 45 (2021) dropped this below the 15-employee general threshold — an unusually broad rule for Texas.
  • ArizonaMandatory E-Verify for every employerA.R.S. § 23-214 · All employersThe Legal Arizona Workers Act — stricter than the federal baseline, which is voluntary.
  • ArizonaEarned paid sick time — accrues 1 hour per 30 hours worked, capped at 24 hrs/yrA.R.S. §§ 23-372, 23-373The annual cap rises to 40 hours once the employer reaches 15 employees.
  • ArizonaArizona Civil Rights Act sexual-harassment provisionsA.R.S. § 41-1463

2 employees

  • Nevada30-minute meal period on a continuous 8-hour shift; paid 10-minute rest periodsNRS 608.019 · 2+ at a location
  • PennsylvaniaPennsylvania mini-COBRA — up to 9 months of continuation coverage40 P.S. § 764j (Act 2 of 2009) · 2–19Fills the gap below federal COBRA's 20-employee threshold, then stops at 20.

4 employees

  • PennsylvaniaPA Human Relations Act anti-discrimination43 P.S. § 954(b)Reaches employers 11 short of the federal Title VII threshold.
  • FloridaWorkers' compensation coverage requiredFla. Stat. ch. 440 · 4+ (1+ in construction)

5 employees

  • CaliforniaFEHA anti-discriminationCal. Gov. Code § 12940Ten years earlier than federal Title VII, which waits for the fifteenth employee.
  • CaliforniaCFRA — 12 weeks job-protected leaveCal. Gov. Code § 12945.2Federal FMLA does not attach until 50, so a 30-person California employer owes CFRA but not FMLA.
  • CaliforniaPregnancy Disability LeaveCal. Gov. Code § 12945Stacks on top of CFRA bonding leave — the two are not concurrent.
  • CaliforniaMandatory harassment-prevention trainingCal. Gov. Code § 12950.1On hire and every two years thereafter.

15 employees

  • FederalTitle VII — race, color, religion, sex, national origin42 U.S.C. § 2000eSexual orientation and gender identity are covered per Bostock (2020).
  • FederalADA — disability non-discrimination, reasonable accommodation, interactive process42 U.S.C. § 12101
  • FederalPWFA — accommodation of pregnancy, childbirth and related conditions42 U.S.C. § 2000ggEEOC final rule effective 18 June 2024; low documentation standard.
  • FederalGINA Title II — bars use of genetic informationGenetic Information Nondiscrimination Act, Title II
  • CaliforniaPay scale required in job postingsSB 1162 (Lab. Code § 432.3)
  • NevadaNevada Fair Employment Practices Act anti-discriminationNRS 613.330 et seq.
  • TexasTexas Commission on Human Rights Act — general anti-discriminationTex. Labor Code ch. 21
  • TexasAustin Fair Chance Hiring Ordinance — no criminal-history question on the applicationAustin City Code ch. 4-15 · 15+ (Austin only)Applies where the primary work location is in Austin. There is no statewide Texas ban-the-box law.
  • ArizonaArizona Civil Rights Act anti-discrimination and reasonable accommodation; paid sick-time cap rises to 40 hrs/yrA.R.S. §§ 41-1463, 23-372
  • UtahUtah Antidiscrimination Act, including pregnancy and childbirth accommodationUtah Code §§ 34A-5-102, 34A-5-106
  • FloridaFlorida Civil Rights Act and reasonable accommodationFla. Stat. §§ 760.02, 760.10

20 employees

  • FederalADEA — age discrimination, 40 and over29 U.S.C. § 621OWBPA governs age-based waivers and RIF disclosures.
  • FederalCOBRA — group health continuation (18/36 months)29 U.S.C. § 1161State mini-COBRA fills the gap below 20 in AZ, UT, FL and PA.
  • FloridaMandatory workplace safety committeeFla. Stat. § 442.012

25 employees

  • FloridaMandatory E-VerifyFla. Stat. § 448.095 · 25+ (private)Effective 1 July 2023.

50 employees

  • FederalFMLA — 12 weeks unpaid job-protected leave29 U.S.C. § 2601 · 50+ within 75 miThe employee also needs 12 months of service and 1,250 hours.
  • FederalACA employer mandate — offer affordable, minimum-value coverage26 U.S.C. § 4980H · 50+ full-time incl. FTEsFull-time = 30+ hrs/week or 130 hrs/month. FTEs = part-time hours capped at 120 per person, divided by 120 — never by 130. Averaged over the preceding calendar year.
  • NevadaMandatory paid leave — accrues 0.01923 hours per hour worked (~40 hrs/yr full-time)NRS 608.0197 (SB 312)
  • FloridaDomestic-violence leave — up to 3 daysFla. Stat. § 741.313

75 employees

  • CaliforniaCal-WARN — 60-day notice for mass layoff, relocation or closureCal. Lab. Code §§ 1400–1408Broader than federal WARN and attaches 25 employees earlier.

100 employees

  • FederalWARN Act — 60-day notice for mass layoffs and plant closings29 U.S.C. § 2101
  • CaliforniaCRD pay-data reportingSB 464Mandatory penalties for non-filing; demographic categories expand in 2027.

150 employees

  • UtahMandatory E-Verify under the Private Employer Verification ActUtah Code § 13-47-201 · 150+ (private)The highest E-Verify threshold in this table — Arizona requires it of every employer, Florida at 25.

State-by-state, side by side

State obligations only. Federal law applies on top of every column.

StateAnti-discriminationE-VerifyLayoff notice
California
  • 5+Cal. Gov. Code § 12940
—
  • 75+Cal. Lab. Code §§ 1400–1408
Nevada
  • 15+NRS 613.330 et seq.
—Federal only (100+)
Texas
  • 15+Tex. Labor Code ch. 21
—Federal only (100+)
Pennsylvania
  • 4+43 P.S. § 954(b)
—Federal only (100+)
Arizona
  • 1+A.R.S. § 41-1463
  • 15+A.R.S. §§ 41-1463, 23-372
  • All employersA.R.S. § 23-214
Federal only (100+)
Utah
  • 15+Utah Code §§ 34A-5-102, 34A-5-106
  • 150+ (private)Utah Code § 13-47-201
Federal only (100+)
Florida
  • 15+Fla. Stat. §§ 760.02, 760.10
  • 25+ (private)Fla. Stat. § 448.095
Federal only (100+)

Cite this table

This dataset is free to use, including commercially, with attribution (CC BY 4.0). Journalists and researchers are welcome to reproduce any row.

HR World Today, "HR Compliance Thresholds by Employee Count" (updated 2026-07-27).
https://hrworldtoday.com/resources/hr-compliance-thresholds

Every threshold above is transcribed from the statute cited beside it. If you find one that has moved, tell us and we will correct it — the table is only useful if it is right.

Need this for your own headcount?

The assistant answers state-specific questions with the statute attached — including the ones this table is too coarse to cover, like how to count full-time equivalents or when a local ordinance overrides the state rule.

Ask the HR assistant

General information, not legal advice. Thresholds change; verify against the cited statute before relying on it for a specific decision.