From the Hotline: Requirements Once an Employer Reaches 100 Employees
Question: If a company reaches 100 employees, what additional requirements do they have as an employer? For example, I know that under ERISA they are required to begin filing a 5500. but are there other requirements?
Answer: For employers with over 100 employees (or 100 plan participants for ERISA reporting), in addition to Form 5500-Annual Return/Report of Employee Benefit Plan and Schedules to Form 5500, the other employer notices include the Worker Adjustment & Retraining Notification Act (WARN) that requires employers to provide notification 60 calendar days in advance of qualified plant closings and mass layoffs (more information can be found at http://www.doleta.gov/programs/factsht/warn.htm) and the annual EEO-1 Report that requires employers to provide a count of their employees by job category and then by ethnicity, race and gender (more information can be found at http://www.eeoc.gov/employers/eeo1survey/index.cfm). Federal contractors may have other filing requirements based on the contracts with government entities.