Which federal employment rules start at your headcount

Many federal employment rules switch on at a headcount. The table lists the federal rows in our data by the headcount where each starts. State rules often start lower, and the lookup adds the states where your staff work.

From the first employee

• Fair Labor Standards Act (FLSA): Pay records kept 3 years; exempt/non-exempt classification; FLSA minimum-wage poster source ↗
• Form I-9 employment eligibility: Completed I-9 for every hire within 3 business days, retained 3 yrs / 1 yr after separation source ↗
• OSHA General Duty Clause + posting: OSHA “Job Safety and Health” poster; report fatality within 8 hrs, in-patient hospitalization within 24 hrs source ↗
• OSHA Hazard Communication: Written HazCom program, SDS binder, labeling, training, if any hazardous chemical is in use source ↗
• Emergency Action Plan: Emergency action plan; may be oral at 10 or fewer employees, written from 11 source ↗
• Employee Polygraph Protection Act: EPPA poster source ↗
• USERRA: “Your Rights Under USERRA” poster; reemployment of returning service members source ↗
• Federal payroll taxes (FICA, FUTA) + EIN: EIN; quarterly Form 941; annual Form 940; W-2s by Jan 31 source ↗
• State new-hire reporting: Report each new hire to the state directory within 20 days (some states sooner) source ↗
• Workers’ compensation insurance: Coverage from the first employee in most states; certificate on file; posting source ↗
• State harassment-prevention mandates: Written anti-harassment policy + annual training (NY, 1+); training at 5+ in CA; complaint procedure source ↗
• Written information security plan (WISP): Written security program if you hold Massachusetts residents’ data or are a GLBA financial institution source ↗
• Business license + sales tax permit: Local business license; state seller’s permit if you sell taxable goods; renewals source ↗
• ADA Title III (public accommodation): Accessible premises and website practices for any business open to the public, no headcount floor source ↗

From 11 employees

• OSHA injury and illness recordkeeping: OSHA 300 log, 301 reports, 300A posted Feb 1 to Apr 30; low-hazard industries exempt source ↗
• Emergency Action Plan, written: The plan must be in writing and available to employees from 11 employees source ↗

From 15 employees

• Title VII of the Civil Rights Act: Anti-discrimination and anti-harassment policy with a complaint channel; EEOC “Know Your Rights” poster source ↗
• Americans with Disabilities Act, Title I: Reasonable-accommodation procedure; medical files kept separate source ↗
• Pregnant Workers Fairness Act: Accommodation process for pregnancy-related limitations source ↗
• GINA: No genetic-information requests; safe-harbor notice on medical inquiries source ↗

From 20 employees

• Age Discrimination in Employment Act: Age added to the discrimination policy; OWBPA language in any release for 40+ source ↗
• COBRA continuation coverage: General notice + election notices if you offer a group health plan source ↗

From 50 employees

• Family and Medical Leave Act: Written FMLA policy in the handbook, poster, eligibility and designation notices; 50 within 75 miles source ↗
• ACA employer shared responsibility: Offer coverage to 95% of full-time staff; Forms 1094-C / 1095-C; 50 full-time equivalents source ↗
• Affirmative action plan (federal contractors): Written AAP if 50+ employees and a $50,000 federal contract source ↗

From 100 employees

• EEO-1 Component 1 report: Annual workforce demographic filing; 100+, or 50+ with a federal contract source ↗
• WARN Act: 60-day written notice before plant closings or mass layoffs source ↗

Counting rules differ by law (for example, 15 or more employees for 20 or more weeks under Title VII). The linked source says how each one counts. The full list with filters is on the small business page.

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