Where an employer has multiple locations, all employees employed at each location in Ontario must be included when determining whether the 25-employee threshold has been met.
For example, an employer owns 3 sandwich shops with 12 employees employed in each shop on February 1, 2026. This employer employs 36 employees. On February 1, 2026, the employer posts a publicly advertised job posting and must follow the job posting requirements, even though there are fewer than 25 employees employed at each individual shop.
Employees to include in the count
Anyone who meets the definition of "employee" is counted, including:
homeworkers
probationary employees
some trainees
officers of a corporation who perform work or supply services for wages
employees on definite term or specific task contracts of any length
employees who are on lay-off, so long as the employment relationship has not been terminated and/or severed
employees who are on a leave of absence
employees who are on strike or who are locked-out
employees who are exempt from the application of all or part(s) of the ESA
Temporary help agencies
Assignment employees of temporary help agencies are employees of the agency and are included in the count to determine if the temporary help agency has met the 25-employee threshold. Assignment employees of temporary help agencies are not included in the count to determine whether the client the employee is assigned to meets the threshold.
The agency’s count must include all its assignment employees, whether active or inactive on the day the publicly advertised job posting is posted.
Definitions
Publicly advertised job posting
An external job posting that an employer or a person acting on their behalf advertises to the general public in any manner.
A publicly advertised job posting does not include :
a general recruitment campaign that does not advertise a specific position
a general help wanted sign that does not advertise a specific position
a posting for a position that is restricted to existing employees of the employer (that is, positions for which only existing employees of the employer are eligible to apply)
a posting for a position where work is to be either: performed outside Ontario performed outside Ontario and in Ontario and the work performed outside Ontario is not a continuation of work performed in Ontario
A specific position refers to a defined function that an individual performs for the employer. An example of a general help wanted sign or general recruitment campaign that does not advertise a specific position is an advertisement that only reads “we are hiring” or “we are always looking for talent”.
Note that where an employer includes in the posting a link to a website or a copy of a document containing information relevant to the posting, the information included in those sources is considered to be part of the posting.