1904.46(1) Can One Business Location Include Two or More Establishments?

Normally, one business location has only one establishment. Under limited conditions, the employer may consider two or more separate businesses that share a single location to be separate establishments. An employer may divide one location into two or more establishments only when:

Each of the establishments represents a distinctly separate business;

No one industry description in the Standard Industrial Classification Manual (1987) applies to the joint activities of the establishments; and

Separate reports are routinely prepared for each establishment on the number of employees, their wages and salaries, sales or receipts, and other business information. For example, if an employer operates a construction company at the same location as a lumber yard, the employer may consider each business to be a separate establishment.

Each business is engaged in a different economic activity;