2026 Employee Data Reporting Requirements: Are Employers Ready?

Takeaways

• Workforce-related reporting obligations to federal and state governments extend beyond the Employer Information Report (EEO-1 Report) and include emerging state-specific workforce and pay data reporting requirements.
• Coverage thresholds, information disclosure requirements and deadlines vary by jurisdiction, making compliance more complex, particularly for multistate employers.
• Planning and cross-team coordination are critical for meeting overlapping federal and state data reporting obligations accurately and on time.

Related links

• EEO Data Collections
• VETS-4212 Federal Contractor Reporting 
• Jackson Lewis Pay Equity Resources

Article

As employers plan for their compliance year ahead, workforce data reporting obligations continue to be a major concern. In some states, filing obligations have expanded beyond basic Employer Information Report EEO-1 reporting, as is required by the Equal Employment Opportunity Commission (EEOC) to include state-specific disclosure obligations. Early planning and careful coordination are critical to ensure thoughtful and practical compliance.

Following is a high-level overview of key federal and state workforce reporting requirements employers should keep on their radars for 2026.

Federal Reporting Requirements

EEO-1 Component 1 Report

• Who must file: Private employers with at least 100 employees, and federal contractors with at least 50 employees meeting contract coverage thresholds.
   
• Due date: The EEOC establishes a filing window and deadline for each annual reporting cycle, which may vary year to year. The EEOC has not yet announced the 2026 dates. In 2025, the filing deadline was June 24.
   
• Data required: Workforce demographic snapshot data, reported by job category, race/ethnicity, and sex.

VETS-4212 Report

• Who must file: Federal contractors and subcontractors subject to the Vietnam Era Veterans’ Readjustment Assistance Act (VEVRAA).
   
• Due date: Annually, during the filing period that runs from Aug. 1 through Sept. 30.
   
• Data required: Number of protected veterans employed and hired during the reporting period, broken down by job category and location.

State Reporting Requirements

California Pay Data Reporting for W-2 Employees

• Who must file: Private employers with at least 100 employees nationwide, and at least one employee located in California.
   
• Due date: Annually, on the second Wednesday in May. This year, the deadline falls on May 13.
   
• Data required: Pay and workforce demographic data by job category, race, ethnicity, and sex, plus median and mean hourly pay rates and pay band information. Beginning in 2026, penalties for noncompliance will become mandatory upon the California Civil Rights Department’s request.

California Pay Data Reporting for Labor Contractors

• Who must file: Private employers with at least 100 labor contractor workers nationwide, and at least one labor contractor worker located in California. The state’s guidance explains that, for reporting purposes, a labor contractor worker is individual (a) on another’s payroll for whom the worker’s employer is required to withhold federal social security taxes from that individual’s wages and (b) who performs labor for a client employer within the client employer’s usual course of business.
   
• Due date: Annually, on the second Wednesday in May. This year, the deadline falls on May 13.
   
• Data required: Pay and workforce demographic data by job category, race, ethnicity, and sex, plus median and mean hourly pay rates and pay band information. Beginning in 2026, penalties for noncompliance will become mandatory upon the California Civil Rights Department’s request.

Illinois Equal Pay Registration Certificate (EPRC)

• Who must file: Private employers with at least 100 Illinois employees.
   
• Due date: New businesses must apply for an EPRC from the Illinois Department of Labor within three years of starting their operations. After obtaining an EPRC, employers are required to recertify every two years from the date their last certificate was issued. 
   
• Data required: Workforce report including individual employee information, race, ethnicity, sex, wages, and job classifications. Employers must also submit a filing fee and statement of compliance.

Illinois EEO-1-Style Workforce Disclosure

• Who must file: Corporations required to file federal EEO-1 reports and annual reports under the Illinois Business Corporation Act.
   
• Due date: Filed with the employers’ annual report submitted to the Illinois secretary of state. Deadlines vary by entity.
   
• Required information: Workforce demographic data substantially similar to EEO-1 Section D, reporting employee counts by job category, race, ethnicity, and gender.

Massachusetts EEO Wage and Workforce Data Reports

• Who must file: Employers required to file federal EEO reports and have at least 100 employees in Massachusetts.
   
• Due date: Annually, typically on Feb. 1. This year, Feb. 1 falls on a Sunday, so the reporting deadline is extended to the next business day, Feb. 2, 2026.
   
• Data required: A copy of the prior year’s federal EEO-1 report. Depending on the employer’s classification and the reporting year, copies of other federal EEO reports (such as EEO-3, EEO-4, or EEO-5) also may be required.

Key Steps to Take for 2026

With overlapping federal and state reporting requirements, and growing obligations involving employee data reporting, employers should prepare well in advance of these filing deadlines.

Steps include:

• Confirming employer coverage;
• Auditing applicable HRIS and payroll data;
• Coordinating across compliance teams; and 
• Monitoring regulatory updates that may affect filing windows or data requirements.

Employers subject to state pay data reporting also should consider conducting a privileged pay analysis to assess compensation practices and better prepare for the data that will be disclosed. For multistate employers, proactive coordination is essential to complying with varying obligations and due dates.

Planning for 2027 & Beyond

Looking beyond 2026, some states have already announced changes to reporting requirements, including:

California Pay Data Reporting Change in 2027

• Employees will need to be grouped by Standard Occupational Category, rather than EEO-1 reporting category. Employers likely will need to invest in significant workforce evaluation in 2026 to prepare for this change.

New York City’s New Pay Data Reporting Requirement

• Under a new law, employers with at least 200 employees will be required to report employee pay data, including demographic and occupational information, on an annual basis, following a multiyear implementation period. The mayor will designate a city agency to administer the law and conduct a pay equity study of the private workforce. Although reporting will be phased in over several years, employers should begin planning now to ensure they can accurately collect and report the required information.

If your organization needs assistance with preparation and compliance with evolving EEO and pay data reporting obligations, contact a Jackson Lewis attorney.