Most people think of 50 as the magic number for the FMLA. “Oh, we have 50 employees, so now we have to comply with the FMLA,” is a popular refrain among HR departments. It is not that simple. The FMLA has two different rules that must be met before you have to offer FMLA leave to an employee—coverage and eligibility, which both have the magic number 50 as a key component.