Under the FMLA, an employer is defined as any person or entity that employs 50 or more employees for each working day in 20 or more calendar weeks in the current or preceding year. Eligibility for family leave is premised upon the completion of 1250 hours of service and a work status for at least 12 months. Because the FMLA incorporates FLSA definitions, the same rules would apply in determining worker status (the economic realities test).