EEO-1: Who Must File. Standard Form 100 (EEO-1) must be filed by:
- All private employers who are:
- subject to Title VII of the Civil Rights Act of 1964 (as amended by the Equal Employment Opportunity Act of 1972) with 100 or more employees EXCLUDING State and local governments, primary and secondary school systems, institutions of higher education, Indian tribes and tax-exempt private membership clubs other than labor organizations;
OR
- subject to Title VII who have fewer than 100 employees if the company is owned or affiliated with another company, or there is centralized ownership, control or management (such as central control of personnel policies and labor relations) so that the group legally constitutes a single enterprise, and the entire enterprise employs a total of 100 or more employees.
- B. All federal contractors (private employers), who:
- are not exempt as provided for by 41 CFR 60-1.5,
- have 50 or more employees, and
- are prime contractors or first-tier subcontractors, and have a contract, subcontract, or purchase order amounting to $50,000 or more; or
- serve as a depository of Government funds in any amount, or
- is a financial institution which is an issuing and paying agent for U.S. Savings Bonds and Notes.
Only those establishments located in the District of Columbia and the 50 states are required to submit Standard Form 100. No reports should be filed for establishments in Puerto Rico, the Virgin Islands or other American Protectorates.
EEO-1: How to File. All single-establishment employers, i.e., employers doing business at only one establishment in one location, must complete a single Standard Form 100, or use one of the following alternate filing methods:
All multi-establishment employers, i.e. employers doing business at more than one establishment, must file:
- a report covering the principal or headquarters office;
- a separate report for each establishment employing 50 or more persons;
- a consolidated report that MUST include ALL employees by race, sex and job category in establishments with 50 or more employees as well as establishments with fewer than 50 employees; and
- a list, showing the name, address, total employment and major activity for each establishment employing fewer than 50 persons, must accompany the consolidated report.
The total number of employees indicated on the headquarters report, PLUS the establishment reports, PLUS the list of establishments with fewer than 50 employees, MUST equal the total number of employees shown on the consolidated report.
All forms for a multi-establishment company must be collected by the headquarters office for its establishments or by the parent corporation for its subsidiary holdings and submitted in one package.
For the purposes of this report, the term Parent Corporation refers to any corporation which owns all or the majority stock of another corporation so that the latter stands in the relation to it of a subsidiary.
EEO-1: When to File. This annual report must be filed with the Joint Reporting Committee not later than March 31. Employment figures from any pay period in October, November and December may be used. Those employers with previous written approval to report year-end figures may continue to do so.
Extension Requests. To request an extension submit an e-mail to [email protected] before September 30, 2003. In the email you should include your Company Name, Company Number, Address, and the contact information for the person resposible for the report.
Reporting requirements. For multi-establishment employers, separate reports must be filed covering the principal or headquarters office, and each establishment employing 50 or more persons. Consolidated reports are required for those establishments with fewer than 50 employees. A consolidated report must also accurately reflect the number of employees on the headquarters' report and the establishment reports. The EEO-1 Reports must be filed no later than the 31st of March each year. The individual reports compiled by each company are to be preserved as confidential although particular industry statistics may be made public by the government.
Procedures for preparing EEO-1 reports. The general process for compiling an EEO-1 Report is fairly straight forward. However, employers should carefully observe the requirements of the various sections of the EEO-1 Report to ensure that the report is accurately recorded.
Company identification. Multi-establishment companies should be careful to clearly identify the parent company, as well as each establishment for which the report is filed. Misidentification will be viewed as non-compliance under the regulations.
Employment data. The employment data provided in the report is required to include all full-time and part-time employees who were employed during the selected payroll period. Employees must be counted by sex and race/ethnic category for each of the nine occupational categories set forth. It is important that each employee be counted in one and only one of the minority categories, as well as in one, and only one, job category.
Employees. The definition of "employee" is broad and is designed to include essentially any person for whom the employer withholds social security taxes, including leased employees. Persons who are hired on a casual basis for a specific period of time or persons who are obtained through a hiring hall or another referral arrangement are not included within the definition of employee. In addition, an exemption provided for religious organizations under Title VII does not apply to the filing of Standard Form 100 (EEO-1). Since Form 100 does not address the religion of employees, religious organizations must report all information in the form as would other complying businesses.
Ethnic and racial reporting. The recommended manner in which race and ethnic determinations are to be made for completing the report are also described in the report instructions. Self-identification is the preferred method of identifying the race and ethnic information necessary for the EEO-1 report. Employers are required to attempt to allow employees to use self-identification to complete the EEO-1 report. If an employee declines to self-identify, employment records or observer identification may be used.
Civil and criminal sanctions. Perhaps it goes without saying, but the employers who are required to complete the EEO-1 Reports should do so carefully and accurately. Federal regulations provide for significant fines or imprisonment for the making of willfully false statements on the EEO-1 Reports. Further, an employer failing or refusing to file an EEO-1 Report when required to do so may be compelled to submit an accurate filing by a court of competent jurisdiction.
Other EEO reports. The government has promulgated essentially seven different forms which must be filed. The EEO-1 is the primary report to be filed by larger employers or federal contractors. The EEO-2 is required to be filed annually by joint labor-management committees that have five or more trainees in their programs and at least one employer having 25 or more employees and one union sponsor with 25 or more members covered under Title VII.
The EEO-2-E is filed annually by every establishment of an employer with 25 or more employees who (1) has a total company-wide employment of 100 or more employees (2) conducts and controls an employer-operated apprentice program and (3) has five or more apprentices in the establishment. The EEO-3 must be filed annually by local unions with 100 or more members. The EEO-4 must be filed annually by state and local government jurisdictions with 100 or more employees.
The EEO-5 must be filed by public elementary and secondary school systems and the EEO-6 must be filed every two years by every institution of higher learning with 15 or more employees.
As is noted above, the filing of the EEO-1 Report is, for many employers, a simple but mandatory filing. Employers should carefully access relevant data and file responsive reports to ensure compliance with federal law.
If you have questions. If you have further questions, please go to the EEOC's information page at https://www.eeoc.gov/employers/eeo1survey/faq.cfm or you can email: [email protected].