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EEO-1 Report: Who Must File, What It Asks and the Penalties for Getting It Wrong

The EEO-1 report, formally the EEO-1 Component 1 Employer Information Report, is a mandatory annual workforce data collection by the EEOC. Private sector employers with 100 or more employees, and federal contractors with 50 or more employees that meet certain criteria, must submit headcounts by job category, sex and race or ethnicity.

I've taken this from the EEOC's data collections page and the federal regulation, 29 CFR 1602.7, both checked in October 2026. At that point the EEOC showed the 2024 EEO-1 Component 1 collection as closed and said updates on the 2025 collection would be posted as they became available.

Who has to file an EEO-1

EmployerFiles the EEO-1?
Private employer with 100 or more employeesYes
Federal contractor with 50 or more employees meeting certain criteriaYes
Private employer under 100 employees and not a covered contractorNo
State and local government with 100 or more employeesFiles the EEO-4 instead
Public school system or district with 100 or more employeesFiles the EEO-5 instead
Local referral union with 100 or more membersFiles the EEO-3 instead

What the report asks for

Component 1 is workforce demographic data: how many employees you have, broken down by job category and by sex and race or ethnicity. It isn't a pay report. Because it's headcount data, the hard part is usually classification rather than arithmetic: every role has to sit in one job category, and every employee needs a sex and race or ethnicity entry. The EEOC collects it under section 709(c) of Title VII and 29 CFR 1602.7 to 1602.14, and for federal contractors under Executive Order 11246 and 41 CFR 60-1.7(a).

EEO-1 and Standard Form 100

If you see Standard Form 100 in older guidance, it's the same report. The regulation describes the filing as executed copies of Standard Form 100, as revised, otherwise known as Employer Information Report EEO-1, filed in line with the form's own instructions.

The deadline: the rule versus the real window

Here's the detail that confuses employers. The regulation says that on or before September 30 each year, every covered employer with 100 or more employees must file. In practice, the EEOC opens each year's collection and announces its own dates, and the 2024 collection had already closed by October 2026. So don't plan around the date in the rule alone. Watch the EEOC's data collections page for when the next collection opens.

What the regulation requires beyond filing

  • Keep a copy of the most recent report for each reporting unit, at that unit or at company or divisional headquarters.
  • Make it available if an EEOC officer, agent or employee asks for it.
  • It's your responsibility to get the form and filing materials before the deadline, even if the EEOC doesn't send them to you.

Penalties for false or missing reports

Section 1602.8 says making willfully false statements on an EEO-1 is a violation of 18 U.S.C. 1001, punishable by fine or imprisonment. Section 1602.9 says an employer that fails or refuses to file can be compelled to do so by a US District Court order on the EEOC's application. Neither section mentions a fixed late fee, which is why the risk is easy to underestimate.

How to get ready for the next collection

  1. Count employees at the right moment. The 100-employee threshold decides whether you file at all.
  2. If you hold federal contracts, check whether you meet the criteria for the 50-employee rule.
  3. Map every role to a job category before the window opens, so the counts are consistent from year to year.
  4. Collect sex and race or ethnicity data in a way that lets you report it accurately.
  5. Keep last year's filed report for each location where you can find it.
  6. Check the EEOC page for the opening date, and file inside the window.

The other EEO reports

The EEO-1 has three siblings. The EEO-3, EEOC Form 274, is a biennial report for local referral unions with 100 or more members, covering membership, applicant and referral information. The EEO-4, EEOC Form 164, is a biennial report for state and local governments with 100 or more employees, and it does include salary bands. The EEO-5, EEOC Form 168A, is a biennial report for public elementary and secondary school systems with 100 or more employees. The EEOC also keeps the right to ask for special or supplemental reports when it decides they're needed.

My verdict

If you're near 100 employees, set up job categories and demographic data collection now rather than in the week the portal opens. File accurately, keep a copy per location, and treat the EEOC page as the deadline source, not the date printed in the rule. For related employer duties, see the Equal Pay Act and pay transparency laws.

Frequently asked questions

Who has to file an EEO-1 report?

Private sector employers with 100 or more employees, and federal contractors with 50 or more employees that meet certain criteria.

When is the EEO-1 due?

The regulation says on or before September 30 each year, but the EEOC opens and announces each collection itself, so check its data collections page for the current window.

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Is the EEO-1 report mandatory?

Yes. It's a mandatory annual data collection, and the EEOC can ask a US District Court to order an employer to file.

Where do I check the EEO-1 filing window?

On the EEOC's EEO data collections page. In October 2026 it said the 2024 collection was closed and that updates on the 2025 collection would be posted there.

Do state and local governments file the EEO-1?

No. State and local governments with 100 or more employees file the EEO-4, a biennial report that also includes salary bands.

Do small businesses file an EEO-1?

Not unless they have 100 or more employees, or they're federal contractors with 50 or more employees meeting certain criteria.

Is the EEO-1 the same as Standard Form 100?

Yes. The regulation calls the EEO-1 Standard Form 100, as revised, otherwise known as the Employer Information Report EEO-1.

Does the EEO-1 Component 1 include pay data?

No. Component 1 asks for workforce demographic data by job category and by sex and race or ethnicity.

What is the penalty for false EEO-1 information?

Willfully false statements on an EEO-1 violate 18 U.S.C. 1001 and are punishable by fine or imprisonment.

Published and maintained by the Lilach Bullock team, covering marketing, AI and business growth.
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