Most private-sector employers that offer employee benefit plans are subject to ERISA, regardless of company size. This includes corporations, partnerships, LLCs, and nonprofits.
If a private employer offers a group health plan, even to just one employee, ERISA generally applies.
🚫 Who Is Not Subject to ERISA?
ERISA does not apply to:
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Government employers (federal, state, or local)
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Churches and religious organizations (unless they opt in voluntarily)
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Plans set up only for self-employed individuals with no employees
These types of employers may be subject to other laws, but not ERISA’s specific requirements.
🧠Key Takeaway:
ERISA applies broadly and doesn’t have a size threshold—so even small employers must comply if they’re offering a benefit plan, including things like HRAs and FSAs.