How is business size calculated?

ESD will calculate your business’s size on an annual basis Sept. 30 of each year. It is based on your average employee headcount over the previous four quarters as reflected in the reports you submit to ESD. It is not calculated by FTE positions.

Business size calculation for 2019 only:

  • ESD will determine the size of your business based on your first quarter report (Jan. – March), and this is the number ESD will use for 2019.
  • On Sept. 30, 2019, ESD will average the number of employees reported over the previous quarters to determine business size for calendar year 2020.
  • You won’t receive ESD’s calculation of your business’s size until we receive your Q1 and Q2 reports in July or August 2019. However, tracking the headcount of your employees for the first quarter of 2019 will give you the best indication of whether you will need to pay the employer portion of the premium.