singleemployer

Single-employer is a term used in employment, labor, and tax law to describe a situation in which two or more legally separate business entities are treated as a single employer for purposes of regulatory obligations, employee coverage, or benefits. The designation can determine who bears responsibility for wages, benefits, or other employment-related duties, and it can affect eligibility for collective bargaining, coverage under benefit plans, or tax treatment.

In labor and employment law, the single-employer doctrine is often discussed alongside joint employer concepts. Under statutory regimes such as the National Labor Relations Act, courts and agencies assess whether related companies operate as a single economic unit with shared ownership, management, centralized labor relations, interrelated operations, and common branding and facilities. The analysis is typically a totality of the circumstances, with no single factor controlling.

Implications of single-employer status include broader liability and obligations across the related entities. If found to be a single employer, a group may face unified wage and hour obligations, joint liability for collective bargaining, or shared responsibility for employee benefits and retirement plans. Conversely, failure to meet the standard can preserve separate obligations for each entity.

Beyond labor law, the term also appears in tax and employee-benefit contexts. Related entities may be treated as a single employer for purposes of controlled group rules, consolidated filings, or ERISA-regulated benefit plans, depending on specific statutory tests and agency interpretations. The concept is context-specific and varies by jurisdiction and regulatory regime.