How the Commonwealth Calculates Number of Employees

How the Commonwealth Calculates Number of Employees

An Employer has 11 or more employees if the sum of total payroll hours for all Employees

during the applicable determination period divided by 2,000 is greater than or equal to 11. 

Payroll hours include regular, vacation, sick, Federal Medical Leave of Absence,

short term disability, long term disability, overtime and holiday payroll hours.