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Managed Payroll for 100-Employee Businesses
Managed payroll for 100 employees adds the last two federal thresholds, WARN Act notice on layoffs and the annual EEO-1 report, on top of FMLA, ACA reporting, COBRA and the discrimination laws that attached earlier. BEG runs it for $45 per employee per month, all-inclusive, inside the payroll software you already use, live in 3 to 5 business days.

One hundred is the last federal line. The WARN Act requires 60 calendar days written notice before a plant closing or a mass layoff, defined as 50 to 499 employees at a single site who make up at least a third of that site's workforce, or 500 or more, for employers with 100 or more full-time employees. Pay in lieu of notice, final-pay deadlines under state law and COBRA election notices all have to be sequenced together, which is why a reduction at this size is run as a project rather than a termination batch.
The EEO-1 report attaches to private employers with 100 or more employees. It is filed with the EEOC each year and requires job category, sex and race or ethnicity for every employee in a snapshot payroll period from the fourth quarter. Those fields have to exist in the HR record before the filing window, and the payroll headcount snapshot is the base the report is built from.
Everything else is already running: FMLA and ACA since 50, COBRA and the ADEA since 20, Title VII and the ADA since 15. The retirement startup credit ends above 100 employees. At this size the payroll deposit schedule is almost always semiweekly, and a single large bonus run can trip the $100,000 next-day deposit rule.
The line most recently crossed at 100 employees
| 100+ | WARN Act. Employers with 100 or more full-time employees must give 60 days written notice of a plant closing or mass layoff. Pay in lieu of notice and final-pay timing on a layoff of 50 or more at one site get planned with counsel, not run as an ordinary termination batch. [DOL, WARN] |
|---|---|
| 100+ | EEO-1 report. Private employers with 100 or more employees, and federal contractors with 50 or more, file the EEO-1 workforce demographic report each year. Job category, sex and race or ethnicity have to sit in the HR record for every employee before the filing window opens. [EEOC, EEO-1 data collection] |
Already in force below that
- Any size: FLSA minimum wage and overtime [DOL, FLSA salary levels]
- Any size: Federal employment taxes [IRS Publication 15]
- 10+: Electronic filing of information returns [IRS Topic 801]
- 11+: OSHA injury and illness recordkeeping [OSHA recordkeeping, 29 CFR 1904.1]
- 15+: Title VII, ADA, GINA and the Pregnant Workers Fairness Act [EEOC, coverage of federal EEO laws]
- 20+: ADEA (age discrimination) [EEOC, coverage of federal EEO laws]
- 20+: COBRA continuation coverage [DOL, COBRA]
- 50+: FMLA [DOL, FMLA]
- 50+: ACA employer shared responsibility [IRS, applicable large employer]
There is no federal headcount threshold above 100. From here the variables are volume, states and entities, not new statutes.
What managed payroll costs at 100 employees
100 employees at $45 per employee per month comes to $4,500 a month, $54,000 a year, with no monthly minimum and no setup fee. BEG works inside the payroll software you already use, and the price is all-inclusive: processing, federal and state deposits and filings, new hire reporting, direct deposit, W-2s and 1099s, garnishments, and the threshold-driven filings above. Live in 3 to 5 business days from signing.
Managed Payroll, Handled.
BEG manages payroll at $45 per employee per month, all-inclusive. Get an instant cost comparison for your business.
Frequently Asked Questions
What does the WARN Act require at 100 employees?
60 calendar days written notice to affected employees, the state dislocated worker unit and the local government before a plant closing or a mass layoff, for employers with 100 or more full-time employees. Failing to give it exposes the employer to back pay and benefits for each day of the shortfall.
When is the EEO-1 report due and what does it need from payroll?
The EEOC opens the collection each year and sets the deadline; the report uses a payroll period the employer picks from October through December as its snapshot. Payroll supplies the headcount and location, HR supplies job category, sex and race or ethnicity for each person.
What is the $100,000 next-day deposit rule?
If accumulated employment tax liability reaches $100,000 on any day within a deposit period, the deposit is due the next business day regardless of the normal schedule, and the employer moves to the semiweekly schedule for the rest of the year and the next. A 100-employee bonus run can trigger it.
What does managed payroll cost at 100 employees?
$4,500 a month at $45 per employee, all-inclusive, including EEO-1 snapshot data and WARN-sequenced termination runs.
How is the BEG price calculated at 100 employees?
100 employees at $45 per employee per month is $4,500 a month, $54,000 a year, all-inclusive. There is no monthly minimum and no setup fee.
Related Resources
Anthony leads payroll solutions at Business Executive Group, a national managed payroll firm serving businesses across industries. BEG manages payroll at $45 PEPM, all-inclusive, with deep expertise in compliance, multi-state filing, and industry-specific payroll requirements. Get instant pricing at beghr.com.
Authoritative source: U.S. Department of Labor: Wage and Hour Division
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