What’s New for EEO-1 Reporting in 2023?
September 21, 2023
Since 1966 private employers with 100 or more employees and federal contractors with 50 or more employees and that meet certain criteria are required to report annually the number of individuals they employ by job category, sex, and race or ethnicity. The EEO-1 report, although filed in 2023, is for the 2022 year. So, the report is called 2022 EEO-1 Component 1.
In 2017 and 2018, employers were to report pay as well. The EEOC then titled the reporting as Component 1-demographic reporting and Component 2-pay reporting. So anytime the term “Component 1” arises, note that it is the normal EEO-1 demographic report.
The EEO-1 reporting period was delayed this year waiting for the Office of Management and Budget (OMB) at the White House to approve the current EEO-1 form with some changes. It was finally approved for a one-year extension, instead of the normal three-year extension. It is likely to be changed after 2024 to add additional categories and to coincide with Component 2 reporting (which would also have to be approved by OMB).
Timing of the Reporting
Per the EEOC, the 2022 EEO-1 Component 1 data collection will open on Tuesday, October 31, 2023. The EEO-1 online Filer Support Message Center (i.e., filer help desk) will also be available on Tuesday, October 31, 2023, to assist filers with any inquiries they may have regarding the 2022 collection. The deadline to file the 2022 EEO-1 Component 1 report is Tuesday, December 5, 2023.
All employers who have not submitted and certified their mandatory 2022 EEO-1 Component 1 report(s) by the Tuesday, December 5, 2023 “Published Due Date” deadline will receive a “Notice of Failure to File” from the EEOC will instruct them to submit and certify their data as soon as possible, and no later than Tuesday, January 9, 2024 (i.e., “Failure to File” deadline). That date is a hard stop, and no additional filing will be allowed.
If the employer wants to file electronically, the 2022 EEO-1 Component 1 Data File Upload Specifications are now available here.
Types of Reports
There are two types of reporting: Single Establishment and Multi Establishment. A multi-establishment employer is required to submit and certify all of the following three types of EEO-1 Component 1 reports (i.e., “Consolidated Report,” “Headquarters Report,” “Establishment-Level Report(s)”).
Previously, there were multiple types of reports: Type 1, Type 2, Type 3, and Type 4 and Type 8 reports. A Type 1 report was for single establishment. A Type 2 report was for multi-establishment and was a consolidated report for all locations reported. A Type 3 report is a headquarters report for multi-establishments. A Type 4 report is a report of an establishment with 50 or more employees. A Type 8 report was a report of an establishment with less than 50 employees.
Old Name / New Name
Type 1 / Single Establishment Employer Report
Type 2 / Consolidated Report
Type 3 / Headquarters Report
Type 4 and Type 8 / Establishment-Level Report
There used to be a Type 6 report also for reporting under 50 employees, but that was discontinued in the 2021 reporting time frame.
Workforce Snapshot Period
The workforce snapshot period for the 2022 EEO-1 Component 1 report would be an employer selected pay period between October 1, 2022, and December 31, 2022, of all active employees as of that date. It would include leased employees but not temporary employees.
Non-Binary Employee Reporting
Employers do not have to report non-binary employees.
The EEO-1 Component 1 data collection currently provides only binary options (i.e., male or female) for reporting employee counts by sex, job category, and race or ethnicity. However, employers may voluntarily choose to report employee demographic data for non-binary employees – that is, employees who do not identify as exclusively male or female – by sex (i.e., non-binary), job category, and race or ethnicity in the “comments” section of the report(s).
Employers that voluntarily choose to report non-binary employees in the “comments” section of the report(s) should not assign such employees to the male or female categories or any other categories (i.e., job category and race or ethnicity) within the report(s).
Remote employees must be reported either to the establishment the manager is located or where they report into. If the manager does not report to a location, they should be included in the headquarters report (including the manager).
If the employee is working at a client site, the address of the client site will serve as the location of the establishment for any such employees.
For the 2022 EEO-1 Component 1 report(s), the 2022 NAICS codes should be used. To identify the correct NAICS code for each establishment, an employer can search using keywords for its business using the U.S. Census Bureau NAICS Search Tool at https://www.census.gov/naics/.
Federal Contractor Reporting and DUNS numbers
On April 4, 2022, the federal government stopped using the “Data Universal Numbering System” (DUNS) to uniquely identify entities doing business with the federal government (i.e., federal contractors). The “Unique Entity ID” (UEI) created in SAM.gov (i.e., www.sam.gov) is now the official identifier for federal contractors.
For purposes of the EEO-1 Component 1 data collection, eligible federal contractors will no longer provide the “DUNS Numbers” associated with their headquarters and/or establishment(s). Beginning with the 2022 EEO-1 Component 1 data collection, employers (i.e., single establishment and multi-establishment employers) that are federal contractors must instead provide UEIs.
Mergers and Acquisitions
If a merger, acquisition, or spinoff occurred after the reporting period – for example, in 2023 – the new company is generally responsible for reporting the data if the new company meets the filing eligibility requirements and has access to the workforce snapshot data.
By Anthony Kaylin, courtesy of SBAM-approved partner, ASE.