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 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  Federal contractors may have other filing requirements based on the contracts with government entities.