[Code of Federal Regulations] [Title 20, Volume 3] [Revised as of April 1, 2006] From the U.S. Government Printing Office via GPO Access [CITE: 20CFR1002] [Page 1124] TITLE 20--EMPLOYEES' BENEFITS CHAPTER IX--OFFICE OF THE ASSISTANT SECRETARY FOR VETERANS' EMPLOYMENT AND TRAINING SERVICE, DEPARTMENT OF LABOR PART 1002_REGULATIONS UNDER THE UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT OF 1994--Table of Contents Subpart C_Eligibility For Reemployment Sec. 1002.34 Which employers are covered by USERRA? (a) USERRA applies to all public and private employers in the United States, regardless of size. For example, an employer with only one employee is covered for purposes of the Act. (b) USERRA applies to foreign employers doing business in the United States. A foreign employer that has a physical location or branch in the United States (including U.S. territories and possessions) must comply with USERRA for any of its employees who are employed in the United States. (c) An American company operating either directly or through an entity under its control in a foreign country must also comply with USERRA for all its foreign operations, unless compliance would violate the law of the foreign country in which the workplace is located.