COVID-19 & Your Business: Frequent Questions

Which employees should be counted to determine if an employer meets the 500 employee threshold? Do furloughed employees count? (29 CFR 826.40)

All full-time and part-time employees, employees on leave, temporary employees who are jointly employed by the employer and another employer, and day laborers supplied by a temporary placement agency should be counted as an employee in calculating the number of employees an employer has. Notably, only employees who are employed within the United States should be counted.

Employers should not count independent contractors towards the 500-employee threshold, nor should employers count employees who have been laid off or furloughed and not subsequently reemployed.

Last updated April 9

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