Aurora Tax CPA
Federal lawsUSCAIN

Family and Medical Leave Act (FMLA) for Foreign-Owned Firms

Learn FMLA eligibility requirements for foreign-owned and cross-border U.S. employers: the 50-employee test, 75-mile rule, leave length and joint employers.

Last reviewed October 29, 2026 · 3 min read · General information, not legal advice

General information only, not legal advice. CPA Tax Payroll and Accounting Corp is a CPA firm, not a law firm. Laws change: confirm with the official source or a licensed attorney before you act. Read the full notice.

The FMLA eligibility requirements decide when the law requires a U.S. employer to give unpaid, job-protected leave under the 1993 Family and Medical Leave Act (FMLA), and who can take it. The Wage and Hour Division (WHD) of the U.S. Department of Labor (DOL) enforces it, and employees can sue. This page is for owners of U.S. businesses with India or Canada ties.

Slide show: The FMLA in five slides

  1. What it is

    The FMLA (1993): unpaid, job-protected leave, with health coverage kept going.

  2. Who it affects

    Employers need 50 employees in 20 workweeks, counted employer-wide. Employees need 12 months, 1,250 hours and 50 employees within 75 miles.

  3. The rule

    Up to 12 workweeks in 12 months for a child's birth and care, placement for adoption or foster care, a serious health condition of the employee or the employee's spouse, child or parent, or a qualifying exigency tied to that relative's covered active duty. 26 to care for a covered servicemember.

  4. The deadline

    Employer notices: 5 business days. Employee notice: 30 days if foreseeable.

  5. The penalty

    Lost pay, benefits, interest, usually equal liquidated damages and fees. Willful failure to post the notice: up to $216 (2025).

What are the FMLA eligibility requirements?

TestRule
Private employer50 or more employees on the payroll each working day in 20 or more workweeks of the current or preceding calendar year, across the whole employer, until it misses in both years. Public agencies and elementary and secondary schools are covered at any size; their employees still need the tests below.
Who countsEveryone on payroll, part-time included, and jointly employed people at both employers, but not laid-off people.
Employee12 months employed, not necessarily consecutive, and 1,250 hours worked in the 12 months before leave.
Worksite50 or more of its employees within 75 surface miles of the employee's worksite (shortest public route). For remote workers, the worksite is the reporting office, not home.

What does the FMLA mean for a foreign-owned or cross-border business?

SituationWhat the law saysWhat to check
Staff in India or CanadaStaff working outside the United States and its territories are not counted.Count U.S. payroll weekly.
Foreign parent and U.S. subsidiarySeparate employers unless the joint-employer or integrated-employer test applies. The integrated test looks at the whole relationship; factors include common management, interrelated operations, centralized labor relations and common ownership or financial control.Map management and labor policy. Ask an attorney.
Staff paid through a professional employer organization (PEO)In joint employment only the primary employer gives notices and leave; factors include who hires and fires, assigns work, pays and gives benefits. A PEO doing only administration is not a joint employer. DOL's April 23, 2026 joint-employer proposal is not final.Know which entity is primary.

Where do I go next?

FMLA rules and checklist has the clock, the numbers and the Mile-and-Week Headcount Walk. Related: FLSA, Cook County Paid Leave Ordinance, hiring US employees from abroad, Illinois payroll guide and U.S. employer checklist.

Frequently asked questions

Does the FMLA apply to a company under 50 employees?

A private employer is covered only with 50 employees on payroll in 20 workweeks of the current or prior year, and an employee also needs 50 within 75 miles.

Official sources

This page summarizes public guidance in plain language. If anything here differs from the official source, the official source controls.