Free dataset · CC BY 4.0 · Updated 2026-09-04
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. 49 obligations, 11 distinct headcounts.
Every row reviewed by Maggie Vinas, 45+ years in HR leadership — full row-by-row review on 2026-08-25; last updated 2026-09-04 against the cited statutes.
How to read this table
The same headcount means very different things depending on the state. But this table tracks only the obligations that switch on at a specific employee count, and that is the whole of what it tracks. Much of the most consequential employment law has no employee-count threshold at all: the FLSA, the OSH Act, the NLRA, USERRA, the Equal Pay Act and the FCRA all reach employers below fifteen, and can reach an employer with a single employee. Read every row below as what is added at this number — never as what applies at this number. An empty cell means this dataset holds nothing there. It does not mean the law does. Where a statute sets one number for private employers but covers public employers at any size, the two appear as separate rows — the badge on a row says which employers it reaches, and the public-employer rows sit under the first employee, where they belong.
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 employersForm I-9 verification itself has no size threshold. § 1324b is a DIFFERENT statute with split coverage: DOJ-IER treats unfair documentary practices (§ 1324b(a)(6)) and retaliation (§ 1324b(a)(5)) as reaching any size, but the § 1324b(a)(1) bar on citizenship-status and national-origin discrimination in hiring and discharge starts at 4+ — § 1324b(a)(2)(A) excepts an entity that 'employs three or fewer employees'. Being under 4 is not a safe harbour: 42 U.S.C. § 1981 reaches ancestry/ethnicity discrimination at any size.
- FederalADEA — age discrimination, 40 and over, for state and local government employersPublic employers29 U.S.C. § 630(b)(2) · Any size (public)State and local governments and their agencies/instrumentalities are ADEA employers with no numeric threshold (EEOC, Coverage of State and Local Governments); the 20-employee test is the private-sector tier.
- FederalFMLA — public agencies and public or private elementary/secondary schoolsPublic employers29 C.F.R. § 825.104(a) · Any size (public agencies & schools)Covered as employers at any size — but the employee-eligibility tests still apply: 12 months of service, 1,250 hours, and a worksite with 50+ employees within 75 miles (29 C.F.R. § 825.111), which employees of many small public agencies will not meet.
- CaliforniaFEHA harassment liability, including harassment by non-employeesCal. Gov. Code § 12940(j)A separate 'employer' definition applies to this subdivision only — any person regularly employing one or more persons, or regularly receiving the services of one or more persons providing services pursuant to a contract (§ 12940(j)(4)(A)); FEHA discrimination and the § 12940(k) failure-to-prevent duty use the general five-employee definition at § 12926(d) instead.
- CaliforniaFEHA anti-discrimination for the state, its political/civil subdivisions and citiesPublic employersCal. Gov. Code § 12926(d) · Any size (public)§ 12926(d) lists public entities in the employer definition without the five-person qualifier.
- CaliforniaCFRA — 12 weeks job-protected leave, for the state, its political/civil subdivisions and citiesPublic employersCal. Gov. Code § 12945.2(b)(4)(B) · Any size (public)Public entities are CFRA employers at any size, with no minimum headcount; the 5+ floor is the private-employer tier.
- CaliforniaPregnancy Disability Leave for the state, its political subdivisions and citiesPublic employersCal. Gov. Code §§ 12945, 12926(d) · Any size (public)PDL uses the FEHA employer definition, which covers public entities at any size; the 5-employee floor is the private tier.
- CaliforniaMandatory harassment-prevention training for the state, cities, and other political/civil subdivisionsPublic employersCal. Gov. Code § 12950.1 · Any size (public)Public employers must train regardless of size; timing follows the same 6-month/2-year cycle.
- NevadaMinimum wage and overtime, final-pay rules, pay-history ban and wage-range disclosureNRS 608; NRS 613.133
- TexasSexual-harassment liability, including potential individual liabilityTex. Labor Code §§ 21.141–.142SB 45 (2021) dropped this below the 15-employee general threshold — an unusually broad rule for Texas.
- TexasTCHRA anti-discrimination for a county, municipality, state agency or state instrumentalityPublic employersTex. Labor Code § 21.002(8)(D) · Any size (public)Public employers are covered at any size — the 15-employee test is the private-employer prong only.
- PennsylvaniaPHRA anti-discrimination for the Commonwealth and any political subdivision, board, department, commission or school districtPublic employers43 P.S. § 954(b) · Any size (public)Public entities are an employer at any size, with no 4-employee floor.
- 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 coverage for any act of sexual harassment and for retaliation against someone who opposed sexual harassment or participated in a harassment proceedingA.R.S. §§ 41-1461(7), 41-1463
- UtahUtah Antidiscrimination Act for the state, political subdivisions, and their boards, commissions, departments, institutions, school districts, trusts or agentsPublic employersUtah Code § 34A-5-102(1)(i)(i)(A)-(C) · Any size (public)Public entities are Employer at any size; the 15+ test is the private-sector tier.
- UtahMandatory E-Verify for Utah public employers and public contractorsPublic employersUtah Code § 63G-12-302 · Any size (public)The Immigration Accountability and Enforcement Act has required public employers and public contractors to E-Verify at any size since 2009 — separate from the 150+ Private Employer Verification Act tier.
- FloridaWorkers' compensation coverage for the state, all political subdivisions, and public and quasi-public corporationsPublic employersFla. Stat. § 440.02(20)(b)1 · Any size (public)Folded into 'employment' with no headcount qualifier — a city, county, school district, or public agency with a single employee is covered.
- FloridaE-Verify for every public agency and its contractors and subcontractorsPublic employersFla. Stat. § 448.095 · Any size (public)Public agencies and their contractors/subcontractors must use E-Verify regardless of size — the 25+ tier is the private-employer rule.
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-discriminationPrivate employers43 P.S. § 954(b)Reaches employers 11 short of the federal Title VII threshold; the 4+ figure is the private-employer prong.
- FloridaWorkers' compensation coverage requiredPrivate employersFla. Stat. ch. 440 · 4+ (1+ in construction)The 4+/1+ tests are the private-employer rule of § 440.02(20)(b)2. Agricultural labor is excluded from the employment definition (§ 440.02(20)(c)2) only where the farm has 5 or fewer regular employees and fewer than 12 seasonal employees at one time for under 30 days, not exceeding 45 days a year — miss any one condition and the ordinary 4+ rule applies.
5 employees
- CaliforniaFEHA anti-discriminationPrivate employersCal. Gov. Code §§ 12940, 12926(d)Ten years earlier than federal Title VII, which waits for the fifteenth employee.
- CaliforniaCFRA — 12 weeks job-protected leavePrivate employersCal. Gov. Code § 12945.2Federal FMLA does not attach to a private employer until 50 (public agencies and K-12 schools are covered at any size), so a 30-person private California employer owes CFRA but not FMLA.
- CaliforniaPregnancy Disability LeavePrivate employersCal. Gov. Code § 12945Stacks on top of CFRA bonding leave — the two are not concurrent.
- CaliforniaMandatory harassment-prevention trainingPrivate employersCal. Gov. Code § 12950.1Within 6 months of hire/promotion and every 2 years. Persons under contract count toward the 5-employee threshold.
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. § 12111(5)
- 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 IIEmployer definition (42 U.S.C. § 2000ff(2)(B)) tracks Title VII's 15+ test for private and state/local government employers (§ 2000e(b)); federal executive-branch agencies (§ 2000e-16(a)) and congressional/Presidential-office employing offices (2 U.S.C. § 1301; 3 U.S.C. § 411(c)) are covered with no numeric threshold, as are certain previously-exempt STATE employees — personal staff, policymaking-level appointees, and immediate advisors of elected state/local officials (§ 2000e-16c(a)).
- 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-discriminationPrivate employersTex. Labor Code ch. 21The 15+ test is the private-employer tier.
- 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. §§ 41-1461(7)(a), 41-1463, 23-372
- UtahUtah Antidiscrimination Act, including pregnancy and childbirth accommodationPrivate employersUtah Code §§ 34A-5-102, 34A-5-106The 15+ test applies only to a private-sector employer (Utah Code § 34A-5-102(1)(i)(i)(D)).
- FloridaFlorida Civil Rights Act and reasonable accommodationFla. Stat. §§ 760.02, 760.10
20 employees
- FederalADEA — age discrimination, 40 and overPrivate employers29 U.S.C. § 630(b)The 20-employee/20-week test is the private-sector coverage tier. OWBPA 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 CA, AZ, UT, FL, TX and PA — Nevada’s continuation statutes were repealed effective January 1, 2014, so NV has none. Utah’s (Utah Code § 31A-22-722) states no employer-size threshold, so it also reaches larger employers whose plans federal COBRA does not cover.
25 employees
- FloridaMandatory E-VerifyPrivate employersFla. Stat. § 448.095 · 25+ (private)Effective 1 July 2023.
50 employees
- FederalFMLA — 12 weeks unpaid job-protected leavePrivate employers29 U.S.C. § 2601 et seq. · 50+ (20+ wks, private employers)The 50-employee/20-workweek test is the private-sector coverage tier. Employer coverage has no distance element (29 C.F.R. § 825.104). The employee is separately eligible only with 12 months of service, 1,250 hours, and a worksite where the employer employs 50+ within 75 miles (29 C.F.R. § 825.111).
- 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 closingsPrivate employers29 U.S.C. § 2101Business enterprises only — regular federal, state, and local government entities are not covered at any size, while separately organized public or quasi-public entities engaged in a commercial business can be (20 C.F.R. § 639.3(a)). The count is 100+ excluding part-time employees, or 100+ counting part-time where all employees together work at least 4,000 hours a week excluding overtime.
- CaliforniaCRD pay-data reportingSB 464Mandatory penalties for non-filing; SB 464's 2027 repeal-and-add changes the job-category breakdown (race/ethnicity/sex demographic categories are unchanged).
150 employees
- UtahMandatory E-Verify under the Private Employer Verification ActPrivate employersUtah Code § 13-47-201 · 150+ (private)The highest E-Verify threshold in this table — Arizona requires it of every employer, Florida at 25. This is the private-employer figure only (the public-employer duty has its own any-size row). A companion provision, § 63G-12-301, would extend the duty to private employers at 15+, but it activates only on a 'program start date' that has never occurred, so 150+ remains the sole operative private-employer threshold. § 13-47-201 also carries a live contingent repeal — the earlier of July 1, 2027, or 120 days after a governor's federal-waiver finding under § 63G-12-202(3)(a) — neither of which has occurred as of this writing.
State-by-state, side by side
State obligations only. Federal law applies on top of every column.
| State | Anti-discrimination | E-Verify | Layoff notice |
|---|---|---|---|
| California |
| — |
|
| Nevada |
| — | Federal only (100+ excl. part-time, or 100+ incl. part-time at 4,000+ hrs/wk; business enterprises — nonprofits of the requisite size are covered; regular federal, state, local and federally recognized tribal governments are excluded, though a separately organized public/quasi-public commercial entity can be covered, 20 C.F.R. § 639.3(a)) |
| Texas |
| — | Federal only (100+ excl. part-time, or 100+ incl. part-time at 4,000+ hrs/wk; business enterprises — nonprofits of the requisite size are covered; regular federal, state, local and federally recognized tribal governments are excluded, though a separately organized public/quasi-public commercial entity can be covered, 20 C.F.R. § 639.3(a)) |
| Pennsylvania |
| — | Federal only (100+ excl. part-time, or 100+ incl. part-time at 4,000+ hrs/wk; business enterprises — nonprofits of the requisite size are covered; regular federal, state, local and federally recognized tribal governments are excluded, though a separately organized public/quasi-public commercial entity can be covered, 20 C.F.R. § 639.3(a)) |
| Arizona |
|
| Federal only (100+ excl. part-time, or 100+ incl. part-time at 4,000+ hrs/wk; business enterprises — nonprofits of the requisite size are covered; regular federal, state, local and federally recognized tribal governments are excluded, though a separately organized public/quasi-public commercial entity can be covered, 20 C.F.R. § 639.3(a)) |
| Utah |
|
| Federal only (100+ excl. part-time, or 100+ incl. part-time at 4,000+ hrs/wk; business enterprises — nonprofits of the requisite size are covered; regular federal, state, local and federally recognized tribal governments are excluded, though a separately organized public/quasi-public commercial entity can be covered, 20 C.F.R. § 639.3(a)) |
| Florida |
|
| Federal only (100+ excl. part-time, or 100+ incl. part-time at 4,000+ hrs/wk; business enterprises — nonprofits of the requisite size are covered; regular federal, state, local and federally recognized tribal governments are excluded, though a separately organized public/quasi-public commercial entity can be covered, 20 C.F.R. § 639.3(a)) |
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." Reviewed by Maggie Vinas (45+ years in HR leadership) on 2026-08-25. Updated 2026-09-04. CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). 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.
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<p>Data: <a href="https://hrworldtoday.com/resources/hr-compliance-thresholds">HR Compliance Thresholds by Employee Count</a> — HR World Today. Reviewed by Maggie Vinas, 45+ years in HR leadership. Updated 2026-09-04. Licensed <a href="https://creativecommons.org/licenses/by/4.0/">CC BY 4.0</a>. No changes made.</p>
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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 assistantGeneral information, not legal advice. Thresholds change; verify against the cited statute before relying on it for a specific decision.