Compliance
Reporting Employer
An employer with 50 or more employees, calculated as an annual average, subject to annual pay transparency reporting.
Definition
A 'reporting employer' is specifically defined in the Pay Transparency Act as an employer that has 50 employees or more, calculated as an average for each calendar year. This designation triggers specific obligations under the Act, most notably the requirement to prepare, publish, and file annual pay transparency reports detailing compensation practices and pay gaps within their organization.