All employees, including part-time and temporary workers, are counted for purposes of determining whether an employer has a sufficient number of employees.

An employee is someone with whom the employer has an employment relationship.

The existence of an employment relationship is most readily (but not exclusively) shown by a person's appearance on the employer's payroll. Independent contractors are not counted as employees. This is because the work they perform is based on an independent contractual relationship, not an employment relationship.

For more information on how employees are counted, see "Enforcement Guidance on EEOC & Walters v. Metropolitan Educational Enterprises, Inc."