The U.S. Equal Employment Opportunity Commission (EEOC) announced final changes to its EEO-1 Report, which will require covered employers to report pay data and hours worked beginning in 2018. The new form is consistent with the agency’s latest proposal, on which we previously reported. Here are the highlights:
No EEO-1 Reports will be due in 2017. Covered employers will select a snapshot date to tally the number of their employees from any payroll period from October through December 2017. The first report is due by March 31, 2018. Subsequent reports will be due annually after that.
Employee thresholds. The new requirements to report wages and hours worked will apply to most employers with 100 or more employees, with very limited exceptions (state and local governments, public primary and secondary school systems, institutions of higher education, American Indian or Alaska Native tribes, and tax-exempt private membership clubs other than labor organizations).
How new requirements impact covered federal contractors. Covered federal contractors with 50-99 employees will continue to submit the same version of the report as before (generally a simple chart showing the number of employees at each facility, sorted by race/ethnicity, gender, and 10 EEO job categories).
Hours reported in the EEO-1 Report must correspond to data from W-2s. For all employees included in the snapshot for the first report, covered employers with at least 100 employees will report data from Box 1 of the W-2s for the 2017 tax year. The hours worked that are included on the new EEO-1 Report must correspond to those W-2 wages. For workers who are exempt from overtime, employers have the option of reporting actual hours worked, or reporting 40 hours per week for full-time workers and 20 hours per week for part-time workers, multiplied by the number of weeks employed during the year.
Job categories and pay bands. The data on W-2 wages and hours worked will be reported according to the 10 EEO job categories, subdivided by 12 pay bands in each category, and sorted by race/ethnicity and gender.