The FMLA applies to employers that employ 50 or more employees for each working
day during each of 20 or more weeks in a calendar year or the previous calendar year.
§825.104(a). An employee is treated as employed for each working day in a week if he or
she appears on the payroll for the full week, regardless of whether he or she is paid for
the week. §825.105(b). Part-time employees, employees on leave with a reasonable
expectation of returning to work, and leased and contingent workers are included in the
calculation. §§825.105(c), 825.106(d). However, those employed outside the United
States are not counted. §825.105(b).