Does AODA Apply to Small Business? The 20 vs. 50 Employee Rule Decoded

Two different numbers trigger two different duties — mixing them up is how a compliant-looking business ends up with an unlawful website anyway.

Does AODA apply to small business?

Yes — but which parts apply depends entirely on your headcount, and that’s where almost every Ontario owner I’ve talked to gets tangled up. AODA doesn’t have one bar you clear or don’t. It has two, stacked at different heights, and they trigger completely different obligations.

I get why this trips people. Somewhere along the way “AODA compliance” got flattened into a single yes/no question in most business owners’ heads. It isn’t one. A 12-person Cambridge landscaping company, a 35-person Guelph accounting firm, and a 120-person Mississauga distributor are all bound by AODA — just not in the same way, and not to the same duties. Get the number wrong and you either scramble unnecessarily or, worse, assume you’re covered when you’re not.

Here are the two thresholds, one at a time — that split is the whole point of this piece.

What are the AODA employee thresholds — 20 vs. 50?

There are exactly two employee-count triggers under Ontario’s Integrated Accessibility Standards Regulation (IASR), and they don’t move together.

• 20 or more employees — you must file an accessibility compliance report. Private and non-profit organizations file every three years; the next deadline is December 31, 2026, submitted through the Accessibility Compliance Reporting Portal (accessibilityreporting.ontario.ca), per ontario.ca’s guidance on completing your accessibility compliance report.
• 50 or more employees — on top of the report, you must document and post accessibility policies, maintain a multi-year accessibility plan, and — this is the one people miss — make your public website conform to WCAG 2.0 Level AA under IASR s.14.

Ontario’s own framing of this, per ontario.ca’s rules for businesses and non-profits, uses two size labels that do the real legal work here: a “small organization” is 1 to 49 employees in Ontario, and a “large organization” is 50 or more. Notice what that means — a 49-person business is, by definition, still “small” under IASR. One more hire and it’s “large,” with a legally binding website requirement it didn’t have the day before.

That’s the whole nuance in one sentence: 20 gets you the paperwork; 50 gets you the paperwork plus the website. Miss that distinction and you’ll either think you’re off the hook when you’re not, or think you owe a website rebuild you legally don’t.

What’s the difference between the compliance-report duty and the website duty?

The report duty is a paperwork obligation; the website duty is a technical, ongoing one — and only the second one touches your code. That distinction is easy to blur in practice, because most of the confusion I see comes from people assuming filing the report means their site is now legally required to be accessible. It doesn’t, unless you’ve also crossed 50.

The report is something an owner or office manager files once every three years. a11y is what the developer touching your site does every week — and it’s the reason the report has anything true to attest to when the website section applies. a11y, WCAG, and AODA, sorted by who’s responsible for what breaks down which term belongs to which role.

Filing the compliance report is mostly a self-attestation exercise: you’re confirming, on the record, which of the IASR’s requirements you’ve met — training, customer service policies, employment accommodations, and (if you’re 50+) the website standard. A 20–49-person business fills out that form honestly answering “not applicable” to the website section, and that’s a fully compliant report. There’s nothing dishonest or incomplete about it. The law simply doesn’t reach your website at that size.

The website duty, once it applies at 50+, is a different animal entirely. It’s not a one-time filing — it’s an ongoing standard your site has to meet every time you publish, redesign, or add a new page. That’s the part that actually requires engineering work: alt text, color contrast, keyboard navigation, form labels, heading structure, the whole POUR framework. The complete AODA website requirements guide walks through what that standard actually demands in practice.

How do I count my Ontario employees for AODA?

Count paid people working in Ontario — full-time, part-time, seasonal, and contract workers all count. What doesn’t count: employees outside Ontario, volunteers, and independent contractors.

Per ontario.ca, the test for who’s an “employee” hinges on the usual employment markers — you pay wages or a salary, you control the work assigned, and you have the right to control how it gets done. That sweeps in seasonal retail staff and contract workers on your payroll, not just your salaried core team. A Kitchener retailer that doubles its floor staff every November and December should be counting that seasonal peak, not just its quiet-season baseline.

What it explicitly leaves out: volunteers, true independent contractors (people running their own business who invoice you, not people you direct day-to-day), and anyone employed outside Ontario. A national company with 200 staff but only 30 working in Ontario counts 30 for AODA purposes — the regulation is scoped to Ontario employees specifically. One thing this doesn’t cover: the organization still has to make sure volunteers and contractors representing it don’t undercut the accessibility standards it’s committed to, even though they don’t add to the headcount.

What if my business has fewer than 20 employees?

Under 20 employees, you file no compliance report and carry no website-conformance duty. That’s the whole reporting and website story for you. But — and owners routinely miss this — a handful of AODA obligations apply to literally every business in Ontario, regardless of size, from the day you open your doors.

• Accessible customer service. People with disabilities need to be able to access your goods, services, or facilities, including reasonable communication supports and the ability to use their own assistive devices on your premises.
• Staff training. Everyone on staff — employees and volunteers alike — needs training on the Ontario Human Rights Code as it relates to disability, plus accessible customer service and whichever other IASR requirements apply to you.
• Accessibility policies. You need policies aimed at meeting these requirements — documenting them in writing isn’t mandatory at this size, but it’s genuinely a good idea, if only so a new hire isn’t guessing.
• Notice of accessible formats. The public needs to know that your written material is available in an accessible format on request.
• Employment accommodation. You need to accommodate employees with disabilities throughout their employment — hiring, onboarding, day-to-day work, the lot.

So “under 20” doesn’t mean “AODA doesn’t apply to me.” It means the report and the website duty don’t apply. Everything above still does, on day one.

Do I need to make my website accessible if I have fewer than 50 employees?

Legally, under IASR s.14, no — the WCAG 2.0 AA website requirement only binds organizations with 50 or more Ontario employees. If you’re a 20–49-person “small organization” under the regulation, the statutory website duty doesn’t reach you.

That’s the clean legal answer, and it’s the one that surprises people who assumed hitting the 20-employee report threshold meant their site was now on the hook too. It isn’t. Two separate triggers, two separate numbers, and the website one sits ten seats higher on the ladder than the report one.

What that legal answer does not mean is that your website is risk-free at 35 employees, or even at 8. It means the specific IASR website mandate doesn’t bind you. Other exposure absolutely still does — I’ll get into exactly what, and why I’d fix it anyway, further down.

The three AODA tiers at a glance

Here’s the whole structure in one table. Find your headcount, read across.

One column jumps out once you see it laid out this way: the website column only turns “Yes” on the bottom row. Everything above it, including the report, is a size below that line.

Worked examples: where does your business actually fall?

Numbers on a table are one thing. Seeing your own situation in someone else’s is another, so here are three that come up constantly in this region.

The 35-person Guelph firm

You’re an accounting or engineering firm in Guelph with 35 Ontario staff. You’re a “small organization” under IASR. You must file the compliance report by December 31, 2026 — that part is not optional and carries real penalty exposure if you skip it. But the website WCAG mandate doesn’t legally bind you. You could file a fully compliant report and leave an inaccessible website exactly as it is, and you’d have broken no AODA rule around the site itself. What you haven’t escaped is everything else that doesn’t check your employee count — a Human Rights Code complaint, or a lawsuit, both of which run on a different track entirely (more on that below).

The 120-person Mississauga distributor

Comfortably past 50. You file the report, and your public website is a legal requirement, not a nice-to-have — full WCAG 2.0 AA, documented policies, the multi-year plan, all of it, enforceable with real penalties attached.

The 14-person Cambridge landscaping company

Under 20. No report, no website mandate. But you still owe your staff accessibility training, your customers accessible service, and a posted notice that written material is available in accessible formats on request. Small doesn’t mean exempt — it means a shorter list.

Why make your website accessible anyway, even under 50 employees?

Because the plainest reason has nothing to do with law. Every visitor who can’t read your low-contrast text, can’t tab through your menu with a keyboard, or can’t fill out a form built without labels is a visitor you paid to attract and then locked out at the door. That’s not a compliance problem. That’s revenue you spent money to earn, walking away at the door, for no reason — and falling under 50 employees doesn’t change that math one bit.

The legal exposure is real too, and it doesn’t disappear just because the IASR website mandate doesn’t reach you. Falling under 50 employees gets you out of one specific regulation — it doesn’t get you out of the Ontario Human Rights Code, which applies regardless of headcount and has been the basis for accessibility complaints against businesses of every size. South of the border, where this kind of litigation is far more common, UsableNet’s 2025 year-end report counted more than 5,000 digital-accessibility lawsuits filed in a single year, with roughly 70% targeting e-commerce sites — a growing share of them against sites that already had an overlay or widget bolted on, per UsableNet’s 2025 report. Ontario doesn’t run on that same volume of litigation, but the underlying exposure — a complaint, a demand letter, a locked-out customer who complains publicly — isn’t gated by your org chart either.

On any serious enterprise build, accessibility gets checked against the platform’s own bar before anything ships, no exceptions for a smaller property in the portfolio. The 35-person Guelph firm or the Mississauga distributor from the examples above isn’t going to face that scale of review, but the reasoning behind it — a locked-out visitor is a lost customer, full stop — scales down just fine. If you’re weighing a redesign anyway, that’s the moment to build it in properly rather than bolt on a $50/month overlay widget that doesn’t actually make you compliant — real remediation costs less than most people assume, and it’s worth a message if you want a free look at where your site stands. jbe.works Web Design builds it in from the start.

Frequently asked questions

Quick answers to the questions that come up most on this topic.

Does AODA apply to small business?

Yes. Every business in Ontario has some AODA obligations regardless of size (customer service, training, policies). Businesses with 20+ Ontario employees must also file a compliance report, and only those with 50+ face the website WCAG 2.0 AA requirement.

Do I need to make my website accessible if I have fewer than 50 employees?

Not under IASR’s statutory website mandate — that only binds organizations with 50 or more Ontario employees. The Human Rights Code and lawsuit exposure, however, aren’t gated by employee count.

What counts as an “employee” for AODA thresholds?

Full-time, part-time, seasonal, and contract workers paid in Ontario, where you control the work assigned. Volunteers, true independent contractors, and staff outside Ontario don’t count.

What’s the difference between a “small organization” and a “large organization” under AODA?

Per IASR, a small organization has 1–49 employees in Ontario; a large organization has 50 or more. Both file the compliance report once they hit 20 employees, but only large organizations carry the website WCAG mandate.

Do I still have to file an accessibility compliance report with 25 employees?

Yes. Filing kicks in at 20 employees, well below the 50-employee website threshold. The next deadline for private and non-profit organizations is December 31, 2026.

Can I still get sued over my website if AODA doesn’t require it to be accessible?

Yes. AODA’s website duty is one legal track; the Ontario Human Rights Code and civil litigation are separate tracks that don’t check your employee count. UsableNet logged 5,000+ digital-accessibility lawsuits in the U.S. in 2025 alone, a sign of how real this exposure has become regardless of what a given regulation technically requires.