This FMLA compliance checklist adds notices, numbers and changes to the overview. Related: FLSA and Cook County Paid Leave Ordinance.
What does the FMLA require?
| Duty | In plain words |
|---|---|
| Post the notice | Display the Department of Labor (DOL) notice, even when no one is eligible. If someone is, add it to the handbook or hand it to new hires. |
| Give notices | Eligibility and rights notices, then a written designation notice stating the leave counted, each generally within 5 business days. |
| Keep coverage | Group health coverage continues on the same terms; restore the same or an equivalent job. |
| No interference | No retaliation, and no FMLA absences counted under no-fault attendance rules. |
| Records | Keep 3 years or more; medical papers separate and confidential. |
Key numbers and dates
| Item | Amount or date | Year |
|---|---|---|
| Leave | 12 workweeks per 12 months; 26 to care for a covered servicemember | 2026 |
| Suit deadline | 2 years after the last violation; 3 if willful | 2026 |
| Posting penalty | Up to $216 per willful offense | 2025 amount, in force 2026 |
| Section 45S credit | Employer credit of 12.5% to 25% of paid-leave pay under a written policy; up to 12 weeks per employee a year | Permanent; amended from tax year 2026 |
Source: 29 U.S.C. 2611; 820 ILCS 180/20, 157/10
Recent and pending changes
- June 1, 2026: Illinois's Family Neonatal Intensive Care Leave Act took effect: unpaid leave while a child is in the unit, on top of FMLA leave.
- May 27, 2026: DOL cancelled its 2026 penalty adjustment; it will review penalties in 2027.
The named checklist: your FMLA compliance checklist
The Mile-and-Week Headcount Walk:
- Week: count the whole employer's U.S. payroll weekly; flag 50 in each of 20 weeks.
- Mile: on a leave request, count staff within 75 surface miles of that worksite.
- Border: leave out anyone working outside the United States and its territories.
- Poster: post the DOL notice even if no one is eligible.
- Clock: log the 5-business-day notices, 15-calendar-day certificate and 7-calendar-day cure.
- Method: choose one of four 12-month methods for everyone; a change needs 60 days' notice.
- Ledger: run paid leave through payroll; sick pay usually carries FICA, FUTA and withholding.
Common mistakes
- Not posting the notice because nobody is eligible.
- Late 5-business-day notices.
- Counting FMLA absences as attendance points.
- Moving staff between sites, or cutting hours, to dodge eligibility.
When to bring in an attorney
- Firing or demoting someone near a leave request.
- Denying a key employee's restoration, or an overlap with the ADA or workers' compensation.
- A headcount near 50 with a foreign parent or a professional employer organization (PEO), or a DOL audit or lawsuit.
How we can help
We handle the U.S. payroll, tax and accounting side, alongside your attorney, Canadian CPA or Indian CA. See payroll and employer compliance and business tax returns and planning.
Frequently asked questions
Is FMLA leave paid?
No. Accrued paid leave may be substituted, but not for disability-plan or workers' compensation pay.
How much notice must an employee give?
30 days ahead if the need is foreseeable; otherwise as soon as practicable.
Does a parent company's headcount count toward the 50?
Only if the two companies are one employer (integrated-employer test) or jointly employ the people. Staff outside the United States and its territories do not count.
Must the 12 months be consecutive?
No, though employment before a break of seven years or more generally need not count. The 1,250 hours are hours worked.
Official sources
- U.S. Department of Labor, Wage and Hour Division: Family and Medical Leave Act
- eCFR: 29 CFR Part 825, FMLA regulations
- U.S. Department of Labor: Civil money penalty inflation adjustments
- Federal Register: Joint Employer Status proposal, 91 FR 21878
- IRS: Notice 2026-28, section 45S paid family and medical leave credit
This page summarizes public guidance in plain language. If anything here differs from the official source, the official source controls.