Regulation Database

All businesses with employees, or those operating as corporations or partnerships, must obtain an EIN from the IRS. This is your business tax ID used for filing returns, opening bank accounts, and hiring employees.

Register with the IRS for federal income tax purposes. All businesses must file annual federal tax returns. The form depends on your business structure: Schedule C for sole proprietors, Form 1120 for C-Corps, Form 1120-S for S-Corps.

Self-employed individuals and businesses expecting to owe $1,000+ in tax must make quarterly estimated tax payments using IRS Form 1040-ES or 1120-W. Due April 15, June 15, Sept 15, Jan 15.

Federal minimum wage ($7.25/hr), overtime rules (1.5x for 40+ hrs/week), child labor restrictions, and recordkeeping requirements. Applies to businesses with annual gross revenue of $500,000+ or engaged in interstate commerce.

Employers must withhold federal income tax, Social Security, and Medicare from employee wages and deposit them with the IRS. Form 941 is filed quarterly to report these amounts.

Employers with 50+ employees must provide up to 12 weeks of unpaid, job-protected leave per year for qualifying family and medical reasons. Employees must have worked 1,250+ hours in the past 12 months.

The Occupational Safety and Health Act requires employers to maintain safe working conditions. Businesses must comply with OSHA standards, maintain injury logs (Form 300), and display the OSHA poster.

Businesses with 15+ employees must comply with Title I employment provisions. All businesses open to the public must meet Title III accessibility requirements for physical locations and websites.

Employers must display mandatory federal workplace posters including FLSA, OSHA, EEOC, FMLA, USERRA, and EPPA notices. Posters must be placed in a conspicuous location accessible to all employees.

All U.S. employers must verify the identity and employment authorization of each person hired using Form I-9. Documents must be verified within 3 business days of hire. Records must be retained for 3 years after hire or 1 year after termination, whichever is later.

Under the Corporate Transparency Act, most companies must report beneficial ownership information to FinCEN. Companies created before 2024 had until Jan 1, 2025 to file. New companies must file within 90 days of formation.

Employers who pay $1,500+ in wages in any quarter or have 1+ employees for 20+ weeks must pay FUTA tax at 6% on the first $7,000 of each employee wages. Most employers receive a credit reducing the effective rate to 0.6%.

Employers with 15+ employees must comply with federal anti-discrimination laws covering race, color, religion, sex, national origin, age (40+), disability, and genetic information. Includes Title VII, ADEA, and ADA.

Businesses that generate, transport, treat, store, or dispose of hazardous waste must comply with EPA RCRA regulations. This includes obtaining an EPA ID number, proper waste characterization, labeling, storage, and disposal through licensed facilities.

While mostly regulated at the state level, businesses with federal contracts or those in certain industries must carry workers compensation insurance. This covers medical costs and lost wages for employees injured on the job.

Employers with 20+ employees who offer group health insurance must provide COBRA continuation coverage to employees who lose coverage due to qualifying events. Coverage lasts 18-36 months.

Private employers with 100+ employees (or 50+ employees for federal contractors) must file the EEO-1 Component 1 report annually. This report details workforce demographics by job category, race, ethnicity, and sex.

Businesses that emit air pollutants may need permits under the Clean Air Act. Major sources must obtain Title V operating permits. Requirements vary based on pollutant type and emission levels.

Any business that accepts, processes, stores, or transmits credit card information must comply with PCI DSS standards. Requirements range from self-assessment questionnaires to full third-party audits depending on transaction volume.

All businesses must comply with the FTC Act prohibition against unfair or deceptive business practices. This includes truthful advertising, proper disclosures, and fair business dealings with consumers.