Federal / State, Law, Source

Employer Coverage Definition

Cocoon Settings Description

Federal

29 CFR 825.104(a)

An employer covered by FMLA is any person engaged in commerce or in any industry or activity affecting commerce, who employs 50 or more employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year.

Your company has employed 50 or more employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year

CA

Cal. Government Code § 12926

“Employer” includes any person regularly employing five or more persons, or any person acting as an agent of an employer, directly or indirectly, the state or any political or civil subdivision of the state, and cities, except as follows:

“Employer” does not include a religious association or corporation not organized for private profit.

Your company regularly employs five or more persons.

CA

Cal. Government Code § 1945.2(b)(3)

(3) “Employer” means either of the following:

(A) Any person who directly employs five or more persons to perform services for a wage or salary.

(B) The state, and any political or civil subdivision of the state and cities.

Your company directly employs five or more persons.

CO

C.R.S. 8-13.3-202

“Employer” has the same meaning as set forth in the FMLA.

Your company has employed 50 or more employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year.

CO

§ 8-13.3-501

All businesses with at least one qualified employee are required to register with the FAMLI Division.

Employers and their employees are both responsible for funding the program. The premiums are set to 0.9% of the employee’s wage, with 0.45% paid by the employer and 0.45% paid by the employee. Employers may also choose to pay the full 0.9% as an added benefit for their employees.

Regardless of your business structure, if you have at least one qualifying employee, you will need to register with the Division, submit wage data and send in premiums on behalf of that employee.

Your company employs one or more employees.

CT

C.G.S. 31-51kk(4)

(4) “Employer” means a person engaged in any activity, enterprise or business who employs one or more employees, and includes any person who acts, directly or indirectly, in the interest of an employer to any of the employees of such employer and any successor in interest of an employer. “Employer” does not include the state, or a municipality, a local or regional board of education, or a nonpublic elementary or secondary school

Your company employs one or more employees.

DC

Code of DC Section 32-501 & Code of DC Section 32-516

§ 32–501. Definitions.

For purposes of this chapter, the term: … (2) “Employer” means any individual, firm, association, or corporation, any receiver or trustee of any individual firm, association, or corporation, or the legal representative of a deceased employer, including the District of Columbia (“District”) government, who uses the services of another individual for pay in the District.

§ 32-516 Applicability: The rights and responsibilities established by this chapter shall apply:(1) During the 3-year period beginning 180 days from October 3, 1990, to any employer who employs 50 or more persons in the District; and (2) After the 3-year period beginning 180 days from October 3, 1990, to any employer who employs 20 or more persons in the District.

Your company employs 20 or more persons in the District.

HI

Haw. Rev. Stat. § 398-1

"Employer" means any individual or organization, including the State, any of its political subdivisions, any instrumentality of the State or its political subdivisions, any partnership, association, trust, estate, joint stock company, insurance company, or corporation, whether domestic or foreign, or receiver or trustee in bankruptcy, or the legal representative of a deceased person, who employs one hundred or more employees for each working day during each of twenty or more calendar weeks in the current or preceding calendar year.

Your company has employed one hundred or more employees for each working day during each of twenty or more calendar weeks in the current or preceding calendar year.

LA

La. Rev. Stat. Ann. §§ 23:341

§341. Application

A. The provisions of this Part shall apply only to an employer who employs more than twenty-five employees within this state for each working day in each of twenty or more calendar weeks in the current or preceding calendar year.

Your company has employed more than twenty-five employees within the state of Louisiana for each working day during each of twenty or more calendar weeks in the current or preceding calendar year

ME

26 Me. Rev. Stat. Ann. § 843.

3. Employer. "Employer" means:

A. Any person, sole proprietorship, partnership, corporation, association or other business entity that employs 15 or more employees at one location in this State;

B. The State, including the executive, legislative and judicial branches, and any state department or agency that employs any employees;

C. Any city, town or municipal agency that employs 25 or more employees; and

D. Any agent of an employer, the State or a political subdivision of the State.

Your company employs 15 or more employees at one location in the state of Maine.

MD

MD. Labor and Employment Code Ann. § 3-1201 (2021)

(c) (1) “Employer” means a person who employs at least 15 but not more than 49 individuals in the State for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year.

Your company has employed at least 15 but not more than 49 individuals within the state of Maryland for each working day during each of twenty or more calendar weeks in the current or preceding calendar year.

MA

MGL c.175M(1), MGL c. 151A(1) & Paid Family and Medical Leave Information for Massachusetts Employers

MGL c. 175M(1):

“Employer”, shall have the same meaning as provided in subsection (i) of section 1 of chapter 151A; provided, however, that an individual employer shall be determined by the Federal Employer Identification Number….

“Employment”, shall have the same meaning as provided by clause (k) of section 1 of chapter 151A.

MGL c. 151A(1):

(i) ''Employer'', any employing unit subject to this chapter, the commonwealth, its instrumentalities, political subdivisions, their instrumentalities, any instrumentality of more than one of the foregoing, and any instrumentality of any of the foregoing and one or more other states or political subdivisions. An instrumentality of a political subdivision may include municipal hospitals, municipal electric companies, municipal water companies, regional school districts and any such other instrumentalities as are financially independent and are created by statute.

(k) ''Employment'', service, including service in interstate commerce, performed for wages or under any contract, oral or written, express or implied, by an employee for his employer as provided in this section and in sections two, three, four A, five, six and eight C.

Your company has Massachusetts W2 employees who contribute to the Massachusetts unemployment fund.

MA

Chapter 149 Section 105D & Chapter 151B Section 1

Chapter 149 Section 105D(a): For the purposes of this section, an ''employer'' shall be defined as in subsection 5 of section 1 of chapter 151B.

Chapter 151B Section 1(5): 5. The term ''employer'' does not include a club exclusively social, or a fraternal association or corporation, if such club, association or corporation is not organized for private profit, nor does it include any employer with fewer than six persons in his employ, but shall include an employer of domestic workers including those covered under section 190 of chapter 149, the commonwealth and all political subdivisions, boards, departments and commissions thereof.

Chapter 151B Section 1(1): The term ''person'' includes one or more individuals, partnerships, associations, corporations, legal representatives, trustees, trustees in bankruptcy, receivers, and the commonwealth and all political subdivisions, boards, and commissions thereof.

Your company employs at least six persons.

MN

Minn. Stat. 181.940(3) & Women’s Economic Security Act FAQ’s

181.940(3) Employer. "Employer" means a person or entity that employs one or more employees and includes an individual, corporation, partnership, association, business, trust, nonprofit organization, group of persons, state, county, town, city, school district, or other governmental subdivision.

Your company employs 1 or more employees at one or more work sites regardless of where that site is.

NJ

N.J. Stat. § 34:11B-3(f)(4) & N.J. Admin. Code § 13:14-1.2

f. "Employer" means a person or corporation, partnership, individual proprietorship, joint venture, firm or company or other similar legal entity which engages the services of an employee and which:

(4) With respect to any period of time on or after June 30, 2019, employs 30 or more employees for each working day during each of 20 or more calendar workweeks in the then current or immediately preceding calendar year.

"Employer" includes the State, any political subdivision thereof, and all public offices, agencies, boards or bodies.

N.J. Stat. § 34:11B-3(f)(4)

"Employer" means an employer as defined in the Act, which employs 30 or more employees, whether employed in New Jersey or not, for each working day during each of 20 or more calendar workweeks in the then-current or immediately preceding calendar year. "Employer" also includes the State, any political subdivision thereof, and all public offices, agencies, boards, or bodies, regardless of the number of employees.

N.J. Admin. Code § 13:14-1.2

Your company employs 30 or more employees for each working day during each of 20 or more calendar workweeks in the current or preceding calendar year.

NY

N.Y. W. Comp. L. § 201(4), N.Y. W. Comp. L. § 202(1) & State Website for Employer Coverage under WC Law

N.Y. W. Comp. L. § 201(4):

§ 201. Definitions. As used in this article:

4. "Employer," except when otherwise expressly stated, means a person,

partnership, association, corporation, legal representative of a

deceased employer, or the receiver or trustee of a person, partnership,

association or corporation, who has persons in employment as defined in

subdivision six of this section, but does not include the state, a

municipal corporation, local governmental agency, other political

subdivisions or public authority.

N.Y. W. Comp. L. § 202(1):

§ 202. Covered employer. 1. An employer who has in employment, … one or more employees on each of at least thirty days in any calendar year, shall be a covered employer subject to the provisions of this article ….

Your company has in employment one or more employees on each of at least thirty days in any calendar year.

OR

ORS 659A.153

ORS 659A.153

(1) The requirements of ORS 659A.150 (Definitions for ORS 659A.150 to 659A.186) to 659A.186 (Exclusivity of provisions) apply only to employers who employ 25 or more persons in the State of Oregon for each working day during each of 20 or more calendar workweeks in the year in which the leave is to be taken or in the year immediately preceding the year in which the leave is to be taken.

Your company employs 25 or more persons in the State of Oregon for each working day during each of 20 or more calendar workweeks in the current or preceding year.

OR

ORS Chapter 657B

(14)(a) “Employer” means your company employs one or more employees working anywhere in this state or any agent or employee of such person to whom the duties of the person under this chapter have been delegated.

Employers with 25 or more employees are required to participate and pay into the program. Small employers with less than 25 employees are not required to pay contributions, but must still collect and submit employee contributions and provide job protections.

RI

R.I. Gen. Laws § 28-48-1 (3)

R.I. Gen. Laws § 28-48-1

(*3) "Employer" means and includes: (i) any person, sole proprietorship, partnership, corporation, or other business entity that employs fifty (50) or more employees …

Your company employs fifty or more employees.

RI

RI Gen Stat § 28-41-34, R.I. Gen. Laws § 28-39-2 & RI Gen L § 28-42-3

§ 28-41-34 (10) "Employee" means any person who is or has been employed by an employer subject to chapters 39 — 41 of this title and in employment subject to those chapters.

R.I. Gen. Laws § 28-39-2

(12) "Employer" means any employing unit that is an employer under chapters 42 — 44 of this title;

(13) "Employing unit" has the same definition as contained in chapter 42 of this title and includes any governmental entity that elects to become subject to the provisions of chapters 39 — 41 of this title, in accordance with the provisions of §§ 28-39-3.1 and 28-39-3.2;

RI Gen L § 28-42-3

(16) "Employer" means:

(i) Any employing unit that was an employer as of December 31, 1955;

(ii) Any employing unit that for some portion of a day on and after January 1, 1956, has, or had, in employment, within any calendar year, one or more individuals; except, however, for "domestic service employment," as defined in subdivision (14) of this section;

(iii) For the effective period of its election pursuant to § 28-42-12, any other employing unit that has elected to become subject to chapters 42 — 44 of this title; or

(iv) Any employing unit not an employer by reason of any other paragraph of this subdivision for which, within either the current or preceding calendar year, service is, or was, performed with respect to which that employing unit is liable for any federal tax against which credit may be taken for contributions required to be paid into this state's employment security fund; or which, as a condition for approval of chapters 42 — 44 of this title for full tax credit against the tax imposed by the Federal Unemployment Tax Act, 26 U.S.C. § 3301 et seq., is required, pursuant to that act, to be an "employer" under chapters 42 — 44 of this title.

(17) "Employing unit" means any person, partnership, association, trust, estate, or corporation, whether domestic or foreign, or its legal representative, trustee in bankruptcy, receiver, or trustee, or the legal representative of a deceased person, that has, or had, in the unit's employ, one or more individuals. For the purposes of subdivision (14) of this section, a private home shall be considered an employing unit only if the person for whom the domestic service was performed paid cash remuneration of one thousand dollars ($1,000) or more in any calendar quarter in the current calendar year, or the preceding calendar year, to individuals employed in that domestic service in that private home.

Your company employs one or more employees.

TN

Tenn. Code Ann. § 4-21-408

4-21-408. Leave for adoption, pregnancy, childbirth and nursing an infant.

(d) Nothing contained within the provisions of this section shall be construed to:

(2) Apply to any employer who employs fewer than one hundred (100) full-time employees on a permanent basis at the job site or location

Your company employs 100 or more full-time employees on a permanent basis at the job site or location.

VT

21 V.S.A. § 471 (1)

§ 471. Definitions

As used in this subchapter:

(1) "Employer" means an individual, organization, or governmental body, partnership, association, corporation, legal representative, trustee, receiver, trustee in bankruptcy, and any common carrier by rail, motor, water, air, or express company doing business in or operating within this State which for the purposes of parental leave employs 10 or more individuals who are employed for an average of at least 30 hours per week during a year and for the purposes of family leave employs 15 or more individuals for an average of at least 30 hours per week during a year.

Your company employs 10 or more individuals who are employed for an average of at least 30 hours per week during a year.*

* Note: Although this is not reflected in the Cocoon dashboard, companies who employ 10-14 employees must provide parental leave only, not family leave, under VT PFLA. If your company employs 10-14 employees, please contact your Cocoon Customer Success Manager to discuss further.

WA

RCW 50A.05.010 & RCW 50A.35.010

RCW 50A.05.010

Definitions.

Unless the context clearly requires otherwise, the definitions in this section apply throughout this title.

(1) ...

(7)(a) "Employer" means: (i) Any individual or type of organization, including any partnership, association, trust, estate, joint stock company, insurance company, limited liability company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or the legal representative of a deceased person, having any person in employment or, having become an employer, has not ceased to be an employer as provided in this title; (ii) the state, state institutions, and state agencies; and (iii) any unit of local government including, but not limited to, a county, city, town, municipal corporation, quasi-municipal corporation, or political subdivision.

(b) "Employer" does not include the United States of America.

RCW 50A.35.010

Employment protection.

(1) Except as provided in RCW 50A.30.010(5) and subsection (6) of this section, any employee who takes family or medical leave under this title is entitled, on return from the leave: …

(6)(a) This section does not apply unless the employee: (i) Works for an employer with fifty or more employees; (ii) has been employed by the current employer for twelve months or more; and (iii) has worked for the current employer for at least one thousand two hundred fifty hours during the twelve months immediately preceding the date on which leave will commence. For the purposes of this subsection, an employer shall be considered to employ fifty or more employees if the employer employs fifty or more employees for each working day during each of twenty or more calendar workweeks in the current or preceding calendar year.

Your company has any person in employment.

WI

103.10(1)(c)

103.10(1)(c)

(c) Except as provided in sub. (1m) (b) 3., “employer" means a person engaging in any activity, enterprise or business in this state employing at least 50 individuals on a permanent basis. “Employer" includes the state and any office, department, independent agency, authority, institution, association, society or other body in state government created or authorized to be created by the constitution or any law, including the legislature and the courts.

Your company employs at least 50 individuals on a permanent basis.