Reference tool
Where the thresholds are.
Employment law doesn’t scale gradually. It switches on at specific headcounts. Every threshold below is cumulative: an employer with 60 people carries every obligation listed for 1, 5, 15, 20, 25 and 50 as well.
42 obligations across 8 thresholds, each with its citation. Verified against the code on September 3, 2026.
2 of 8 thresholds crossed21 of 42 obligations
1+
1+ employees: Every employer
Federal law
California law
Minimum wage, overtime and breaks
State minimum wage, daily and weekly overtime, meal and rest periods.
Workers' compensation insurance
Coverage from the first employee. Failing to carry it is a criminal offense, not only a penalty.
FEHA (harassment)
Harassment protections apply with no employee minimum.
The 5+ threshold is for training, not for the prohibition itself.
Injury and Illness Prevention Program
A written safety program. The most frequently cited Cal/OSHA violation.
8 CCR § 3203
Workplace Violence Prevention Plan
Written plan, annual training, and a violent incident log.
The under-10 exemption needs all three: fewer than 10 on site at any given time, not accessible to the public, and IIPP compliant.
California Equal Pay Act
Broader than the federal Act: substantially similar work, and it reaches race and ethnicity.
Wage theft prevention notice
Written notice of pay rate and terms at hire and on change.
Lactation accommodation
Space, break time, and a written policy in your handbook.
CalSavers
Offer a qualified retirement plan or register for the state program.
Expanded to employers with 1–4 employees; that deadline passed December 31, 2025.
5+
5+ employees: Small teams
Federal law
No new federal requirement here
California law
Pregnancy Disability Leave
Up to four months for pregnancy-related conditions.
Does not run concurrently with CFRA. A single pregnancy can carry roughly seven months of protected leave.
Harassment prevention training
Two hours for supervisors, one for everyone else, every two years.
15+
15+ employees: Growing companies
Federal law
Americans with Disabilities Act
Disability discrimination and reasonable accommodation.
Pregnant Workers Fairness Act
Accommodation for pregnancy, childbirth, and related conditions.
California law
Organ and bone marrow donor leave
Paid leave for organ and bone marrow donation.
Pay range disclosure
A good-faith pay scale on every job posting, and on request.
Also requires keeping title and wage history for employment plus three years, the same record an equal pay claim runs on.
20+
20+ employees: Mid-sized
Federal law
California law
Cal-COBRA hands off
Below 20 employees the state program applies; at 20 you move to federal COBRA.
Health & Saf. Code § 1366.20 et seq.
25+
25+ employees: Established employers
Federal law
No new federal requirement here
California law
School and childcare activities leave
Time off for a child's school or childcare activities.
Military spouse leave
Leave when a spouse is on leave from deployment.
Mil. & Vet. Code § 395.10
Victims' leave (family members)
Time off connected to a qualifying act of violence against a family member.
Moved from the Labor Code into FEHA by AB 2499, effective January 1, 2025, and now enforced by the Civil Rights Department. Leave for the employee's own qualifying act of violence applies at every size.
Alcohol and drug rehabilitation accommodation
Reasonable accommodation for an employee entering a rehabilitation program.
Adult literacy education accommodation
Reasonable accommodation for an employee enrolling in an adult literacy program.
50+
50+ employees: Regulated scale
Federal law
FMLA
Job-protected medical and family leave.
Counts employees within 75 miles of the worksite, so a distributed workforce can sit above 50 and still fall outside it.
ACA employer mandate
Offer of minimum essential health coverage.
Counted in full-time equivalents, not headcount. Part-time hours aggregate, which catches employers who believe they are under 50.
California law
Lactation room hardship exemption ends
Below 50 an employer can claim undue hardship on the space requirement. At 50 that exemption falls away.
75+
75+ employees: Larger operations
Federal law
No new federal requirement here
California law
Cal-WARN
60-day notice for mass layoffs, relocations, and closures.
California's threshold is lower than the federal one, so an employer between 75 and 99 is covered by state law and not by federal.
100+
100+ employees: Large employers
Federal law
California law
Pay data reporting
Annual pay and demographic data filed with the Civil Rights Department.
Due the second Wednesday of May. Penalties are assessed per employee, so a missed filing scales badly.
Knowing which apply is the easy half. The other half is whether you can show it.
Since the 2024 amendments to Labor Code section 2699, an employer who took all reasonable steps to comply before a PAGA notice arrives pays 15% of the penalties otherwise available. The statute names what counts: periodic payroll audits, lawful written policies, supervisor training, and correcting what you find. Work done in advance now has a number attached to it.
Talk through your listGeneral information, current as of the date above, and not legal advice. Headcount rules vary by how “employee” is counted (the FMLA’s 75-mile worksite rule, the ACA’s full-time equivalents, WARN’s part-time exclusions) and by industry. Confirm your specific obligations before relying on them.