All single-establishment employers, i.e., employers doing business at only one establishment in one location, must complete a single Standard Form 100, or use one of the alternate filing methods.
All multi-establishment employers, i.e. employers doing business at more than one establishment, must file:
The total number of employees indicated on the headquarters report, PLUS the establishment reports, PLUS the list of establishments with fewer than 50 employees, MUST equal the total number of employees shown on the consolidated report.
All forms for a multi-establishment company must be collected by the headquarters office for its establishments or by the parent corporation for its subsidiary holdings and submitted in one package.
For the purposes of this report, the term Parent Corporation refers to any corporation which owns all or the majority stock of another corporation so that the latter stands in the relation to it of a subsidiary.