Updated October 24, 2021
A small business employee handbook is used as a resource for employees to learn about company policies, benefits, and expected conduct. A small business is considered to be under 50 employees and operating on a for-profit basis.
Requirements (only for 50+ employees)
- Affirmative Action Plan – If the business has a government contract in excess of $50,000, the business must create an affirmative action plan (14 CFR § 152.407 & 14 CFR § 152.409)
- Affordable Care Act (ACA) – Employer is required to provide shared responsibility for health insurance to at least 95% of employees (26 U.S. Code § 4980H(2)(c)(A)).
- EEO-1 Reporting – Every employer must file an annual EEO-1 Report (per legal requirements).
- Family and Medical Leave Act (FMLA) – Requires that full-time employees be granted 12 weeks of paid time off (PTO) (29 CFR § 825.111).