State employment law headcount triggers that deviate from federal thresholds

Employee-count thresholds at which state-specific employment laws kick in, focusing on where states deviate from the federal floor. Each record is one state and one law category (mini-COBRA, mini-WARN, state anti-discrimination, state family leave, workers compensation), giving the state's threshold, the federal threshold for comparison, how they differ, and the statute citation. Answers 'at how many employees does [state law] start applying in [state]' and 'does [state] have a mini-COBRA / mini-WARN / state family leave law'. Companion to the existing regulatory-threshold-triggers asset which covers federal thresholds only.

Records66

Sources4

Verified2026-08-14

Review by2027-02-10

LicenceFacts extracted from state labor department pages, HR education sites, and insurance industry guides; statutory thresholds are not copyrightable

3 records where two or more sources state different values. Both sides are reproduced on the record page, each with its own source and quote.

The data

State	Law category	State law name	State threshold	Federal threshold	Key differences	Coverage / scope	Statute citation
Texassources differ	anti-discrimination	Chapter 21 (Texas Labor Code) - Sexual harassment	1	15	Texas lowers the threshold for sexual harassment liability to one employee, compared to Title VII's 15-employee threshold. Applies to any employer or individual who acts in the interest of an employer toward an employee.	Sexual harassment claims; applies to any employer or individual who acts in the interest of an employer toward an employee	§ 21.141(1)
California	continuation coverage	Cal-COBRA	2	20	lower threshold (2 vs 20), longer duration (36 months vs 18 months), also serves as extension for employees exhausting federal COBRA	Up to 36 months
Colorado	continuation coverage	Colorado Mini-COBRA	Fewer than 20	20	mirrors federal COBRA duration (18 months), employees must be notified within 30 days and have 30 days to elect coverage	Up to 18 months
Illinois	continuation coverage	Illinois Mini-COBRA	Fewer than 20	20	shorter duration (12 months vs 18 months), applies to insured health plans only (not self-funded)	Up to 12 months
Minnesota	continuation coverage	Minnesota Mini-COBRA	2	20	lower threshold (2 vs 20), mirrors federal COBRA duration (18 months), continuation coverage must be identical to coverage at time of qualifying event	Up to 18 months
New York	continuation coverage	New York Mini-COBRA	Fewer than 20	20	applies to all insured group health plans regardless of employer size, extends coverage beyond federal COBRA period for employers with 20+ employees, longer duration (36 months vs 18 months), lower premium cap (102% vs no federal cap)	Up to 36 months
Oregon	continuation coverage	Oregon Mini-COBRA	Fewer than 20	20	shorter duration (9 months vs 18 months), employees have only 10 days to elect continuation (vs 60 days federal)	Up to 9 months
Texassources differ	continuation coverage	Small Employer Health Insurance Availability Act (Texas COBRA)	2	20	Texas COBRA applies to employers with 2-50 employees, far below the federal COBRA threshold of 20. Provides nine months of continuation coverage for employers not covered by federal COBRA, and six months of additional coverage after federal COBRA ends for employers with 20-50 employees.	Nine months for employers with 2-19 employees (not covered by federal COBRA); six months after federal COBRA exhaustion for employers with 20-50 employees	Texas Insurance Code, Sections 1501.002(4, 14)
California	layoff notification	Cal-WARN	75	100	lower threshold (75 vs 100 employees), applies to plant closings, mass layoffs, and relocations	60 days
Illinois	layoff notification	IL-WARN	75	100	lower threshold (75 vs 100 employees)	60 days	820 ILCS 65
New Jersey	layoff notification	NJ WARN	100	100	same threshold as federal (100 employees), longer notice period (90 days vs 60 days), mandatory severance pay (one week per year of service)	90 days	N.J.S.A. 34:21-1
New York	layoff notification	NY-WARN	50	100	lower threshold (50 vs 100 employees), longer notice period (90 days vs 60 days federal)	90 days
Tennessee	layoff notification	TN Plant Closing Act	50-99 (partial)	100	lower threshold (50-99 employees, partial coverage), applies to plant closings below federal threshold	60 days
Washington	layoff notification	WA Mini-WARN	50	100	lower threshold (50 vs 100 employees), effective July 27, 2025	60 days	RCW 50.110
Wisconsin	layoff notification	WI Business Closing & Mass Layoff Law	50	100	lower threshold (50 vs 100 employees)	60 days	Wis. Stat. § 109.07
Texassources differ	other	Texas Payday Law	1	1	State payday law applies to any private-sector employer with at least one employee, matching FLSA's general applicability but specifically addressing anything relating to employee pay under Texas state law	Anything relating to employee pay	Texas Labor Code, Chapter 61, § 61.001(4)
Alabama	workers compensation		5 or more		Sole proprietor or partner: Excluded but have the option to include themselves. Corporate officer or member of an LLC: Alabama includes you, but you have the option to exclude yourself.	Includes officers of a corporation or members of an LLC.
Alaska	workers compensation		1 or more		Sole proprietor or partner: Excluded but have the option to include themselves. For-profit corporate officers: Included but can elect to be exempted. Member of an LLC: Excluded, but you have the option of being included.	Includes all employees.
Arizona	workers compensation		1 or more		Domestic workers do not need coverage. Sole proprietors do not need coverage. Independent contractors do not need to be covered. Employees may voluntarily reject coverage in writing, which the employer must file with the carrier.	Mandatory regardless of the number of workers, whether part-time, full-time, minors, immigration status, or family members.
Arkansas	workers compensation		3 or more		Sole proprietor or partner: Excluded but have the option to include themselves. Corporate officers or member of an LLC: Included but can elect to be exempted.	Includes all employees.
California	workers compensation		1 or more		Roofers must carry coverage even with no employees. Sole proprietor: Excluded but may include themselves. Directors and officers must be included unless the corporation is fully owned by the directors and officers.	May include gig economy workers.
Colorado	workers compensation		1 or more		Sole proprietor or partner: Excluded but may include themselves. Some limited, part-time domestic and maintenance workers may not need coverage. Corporate officers and LLC members are included, but if you own at least 10% you can opt out.	Includes all employees, even part-time.
Connecticut	workers compensation		1 or more		Sole proprietors: Excluded but may opt in. Partners: Included but may opt out. Corporate officers and LLC members: Included but may opt out.	Includes all employees.
Delaware	workers compensation		1 or more		Sole proprietor or partner: Excluded but may include themselves. Immediate family member of a sole proprietor or partner: Included but may opt out. Corporate officers or LLC members: Included, but up to eight officer-stockholders or four LLC members may exclude themselves.	Includes all employees.
Florida	workers compensation		4 or more		Officers and LLC members may exempt themselves. Sole proprietors and partners are not required but may opt in. Construction: coverage required with one or more employees. Agriculture: required with six or more employees.	Four or more part- or full-time employees, including corporate officers and LLC members.
Georgia	workers compensation		3 or more		Up to five officers may waive coverage on themselves.	Three or more full-time, part-time, temporary, and seasonal W-2 workers.
Hawaii	workers compensation		1 or more		Sole proprietor or partner: Excluded but may opt in. Corporate officer owning at least 50%: Excluded but may opt in. LLC members: Included.	Includes all employees.
Idaho	workers compensation		1 or more		Sole proprietors, partners, corporate officers (owning at least 10%), and LLC members are automatically excluded but can opt in.	Includes full-time, part-time, seasonal, and occasional employees.
Illinois	workers compensation		1 or more		Sole proprietors, partners, corporate officers, LLC members: Not typically required but may opt in. Hazardous industries: Anyone in construction, trucking, or other extra-hazardous work must be covered, even owners.	Full-time, part-time, and most family members working for the business.
Indiana	workers compensation		1 or more		Licensed real estate agents are not employees. Independent contractors in building or construction must certify with the Indiana Worker's Compensation Board annually for an exemption.	Full- and part-time employees.
Iowa	workers compensation		1 or more		Qualifying contractors are not employees. Full-time sole proprietors, partners, or LLC members: Excluded but may opt in. Corporate officers: Included, but up to four may exclude themselves via the rejection form.	Includes all employees.
Kansas	workers compensation		1 or more		Independent contractors with no employees may exempt themselves. Sole proprietors and partners: Excluded but may opt in. Corporate officers owning 10% or more may opt out. LLC members are treated like partners and excluded, but may opt in.	Full- and part-time employees.
Kentucky	workers compensation		1 or more		Sole proprietors: Excluded but may opt in. Independent contractors: Excluded. Corporate officers: Included but may file a written rejection. Partners or LLC members: Exempt under certain conditions. Out-of-state employers with work in Kentucky must provide Kentucky coverage.	Includes all employees.
Louisiana	workers compensation		1 or more		Subcontractors may need to show proof of coverage. Licensed real estate agents are exempt. Sole proprietors, officers, and partners are counted but may opt out. LLC members are included but may opt out if they own 10% or more. Certain domestic, nonprofit, and public roles may be exempt.	One or more employees working in Louisiana.
Maine	workers compensation		1 or more		Sole proprietor or partner: Excluded but may opt in. Corporate officer: Included but may opt out if owning 20% or more of voting stock. LLC member: Excluded but may opt in.	Includes all employees.
Maryland	workers compensation		1 or more		Some officers and LLC members may exclude themselves. Sole proprietors and partners are automatically excluded and must elect to include themselves.	Includes all employees.
Massachusetts	workers compensation		1 or more		Domestic employees working under 16 hours a week. LLC members, LLP partners, and sole proprietors of unincorporated businesses. Officers owning at least 25% may request an exemption. Commission-only real estate agents. Certain lease-basis taxi drivers.	Includes all employees, including family members.
Michigan	workers compensation		1 or more		Agricultural employers: required at three or more full-time employees. Sole proprietorship: spouse, child, or parent may be excluded. Stock corporation: officers owning 10% or more may be excluded. Partners may be excluded. LLC managers owning 10% or more may be excluded.	Includes all employees.
Minnesota	workers compensation		1 or more		Sole proprietor: You and immediate family can opt out if there are no other employees. Partner: Excluded if all employees are partners or immediate family, but may opt in. Officers and LLC members: Exempt if all employees are officers, members, or immediate family, but may opt in.	Includes all employees.
Mississippi	workers compensation		5 or more		Sole proprietor, partner, or LLC member: Excluded but may opt in. Corporate officer: Included but may opt out. Employee owning 15% or more stock may exempt themselves.	Includes all employees.
Missouri	workers compensation		5 or more		Railroad, postal, and maritime workers are covered under federal law. Farm labor, domestic servants in a private home, occasional laborers, and qualified real estate agents are exempt.	Includes all employees.
Montana	workers compensation		1 or more		Sole proprietor, partner, or LLC member: Excluded but may opt in. Corporate officer: Included but may opt out.	All employees working in the state, full- and part-time.
Nebraska	workers compensation		1 or more		Full-time sole proprietors, partners, or LLC members: Excluded but may opt in. Corporate officer: Included but may opt out if owning 25% or more stock.	Includes all employees.
Nevada	workers compensation		1 or more		Sole proprietors and partners: Excluded but may opt in. Sole proprietors licensed as contractors or subcontractors must carry coverage. Officers and LLC members: Included but may opt out.	Includes all employees.
New Hampshire	workers compensation		1 or more		Sole proprietor or partner: Excluded but may opt in. Officers and LLC members: Included, but up to three executive officers may opt out. Officers actively working at a construction site cannot be exempt.	Includes all employees, including family members.
New Jersey	workers compensation		1 or more		Corporate officers must be covered, but partners, LLC members, and the principal owner of a sole proprietorship do not need coverage.	Includes all employees.
New Mexico	workers compensation		3 or more		Sole proprietor or partner: Excluded but may opt in. Officers and LLC members: Included but may opt out if owning 10% or more. Contractors must be licensed by the Construction Industries Division and provide coverage if their employees must be licensed. Real estate salespersons are exempt.	Includes all employees.
New York	workers compensation		5 or more		Sole proprietors, partners, and one- and two-person corporations do not have to carry coverage but may opt in.	Includes all employees.
North Carolina	workers compensation		3 or more		Officers may waive their own coverage but still count toward the three-employee rule. Truck drivers must be covered even if treated as owner-operators. Agricultural employers are exempt unless they have 10 or more full-time, non-seasonal workers. Directly employed domestic servants are exempt.	Includes all employees.
North Dakota	workers compensation		1 or more		Sole proprietor, partner, officer, or LLC member: Excluded but may opt in. Independent contractors are exempt after filing the verification application. General contractors must secure coverage for subcontractors until the subs obtain their own. (Monopolistic state fund.)	Includes all employees.
Ohio	workers compensation		1 or more		Sole proprietor or partner: Excluded but may opt in. Corporate officer: Included but may opt out. LLC member: Depends on the LLC's tax treatment (corporation, sole proprietor, or partnership). (Monopolistic state fund.)	All employees working in the state.
Oklahoma	workers compensation		1 or more		Sole proprietor or partner: Excluded but may opt in. Officers and members owning 10% or more stock: Excluded but may opt in. "Family five or fewer": if you have up to five employees who are all immediate family, you are exempt.	Includes all employees.
Oregon	workers compensation		1 or more		More than 30 exemptions are outlined in Oregon law.	Includes all employees.
Pennsylvania	workers compensation		1 or more		A business may be exempt if all workers are executive officers, domestic workers, federal workers, sole proprietors, or general partners.	Includes all employees.
Rhode Island	workers compensation		1 or more		Sole proprietor or partner: Excluded. Officers and LLC members: Included but may opt out. Commission-only licensed real estate brokers, salespersons, and appraisers are exempt.	Includes all employees.
South Carolina	workers compensation		4 or more		Subcontractors may be treated as employees and covered under the general contractor's policy if they do not carry their own.	Includes all employees.
South Dakota	workers compensation		Not mandated		South Dakota does not legally require employers to carry workers' compensation insurance. Coverage is strongly recommended, because going without it removes the legal protections the system provides and exposes the business to lawsuits.	n/a
Tennessee	workers compensation		5 or more		Owners must also cover themselves unless they request an exemption. (Construction and coal mining have stricter rules.)	Includes all employees.
Texas	workers compensation		Not required		Texas is the only state where private employers can opt out entirely. Companies with government building or construction contracts must carry coverage. Public and educational employers must carry coverage.	n/a
Utah	workers compensation		1 or more		Some workers may not count: agricultural, casual or domestic workers, and real estate and insurance brokers. Businesses with no employees may not be required to carry coverage.	Includes full- and part-time employees.
Vermont	workers compensation		1 or more		Sole proprietor or partner: Excluded but may opt in. Officers and LLC members: Included but may opt out.	Includes all employees.
Virginia	workers compensation		2 or more		Executive officers may reject coverage with proper notice to the employer and the Virginia Workers' Compensation Commission.	Includes full-time, part-time, seasonal, and temporary workers, minors, trainees, immigrants, and family members.
Washington	workers compensation		1 or more		Sole proprietor or partner: Excluded but may purchase elective coverage. Officers and LLC members: May purchase elective coverage, or exclude themselves if they meet criteria. (Monopolistic state fund.)	Includes all employees.
West Virginia	workers compensation		1 or more		Sole proprietor or partner: Included but may opt out. Corporate officer: Included but may opt out. LLC members: Included but may opt out; up to four managers, officers, or members may be excluded.	Includes all employees.
Wisconsin	workers compensation		1 or more		Sole proprietors, partners, and LLC members are not employees and are excluded but may opt in. Corporate officers are included but may be excluded under certain conditions.	Includes full-time, part-time, family members, and minors.
Wyoming	workers compensation		1 or more		Sole proprietor or partner: Excluded. Officers and LLC members: Excluded but may opt in. (Monopolistic state fund.)	All employees working in the state.

Where this came from

Every record above links the page it was taken from and quotes the sentence that states it. These are the 4 sources this dataset was assembled from.

efte.twc.texas.govhttps://efte.twc.texas.gov/thresholds_for_coverage.html
hrcertification.comhttps://hrcertification.com/blog/state-mini-cobra-laws-2026-biid1000358
layoffcalculator.comhttps://layoffcalculator.com/insights/state-mini-warn-guide
workcompone.comhttps://www.workcompone.com/blog/minimum-number-of-employees-for-workers-comp-in-every-u-s-state/

Machine-readable

data.jsonThe whole dataset — every record with its source URL and source quote.
Open Knowledge Format bundleOne JSON object per line — every record's frontmatter and quoted span exactly as it is held here, in one fetch.
How this is made and checkedWhat "verified against source" does and does not mean.

66 records. last verified against source 2026-08-14. due for re-check by 2027-02-10.

Licence. Facts extracted from state labor department pages, HR education sites, and insurance industry guides; statutory thresholds are not copyrightable