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Undue Hardship Under the PWFA

5/21/2026

As under the ADA, the determination of whether an accommodation is reasonable under the PWFA based upon whether implementation of the accommodation will present an “undue hardship“ for the employer. “Undue hardship“ means there will be significant difficulty or expense incurred implementing the accommodation. Undue hardship is not based just on financial difficulty; it refers to reasonable accommodations that are unduly extensive, substantial, or disruptive, or those that would fundamentally alter the nature or operation of the business. For an HR Generalist, evaluating these factors is a critical component of human resources compliance. The analysis focuses on the resources and circumstances of the particular employer in relationship to the cost or difficulty of providing a specific accommodation. Each situation must be assessed on a case-by-case basis to determine whether a particular reasonable accommodation would cause undue hardship. What may be an undue hardship to one employer may be reasonable for another employer. Factors to be considered when determining whether undue hardships exist are:

  • The nature of the accommodationPWFA
  • The net cost
  • Financial resources of the employer
  • The number of persons employed under labor law standards
  • The effect on expenses and resources
  • The size of the business
  • Type and location of its facilities
  • Type of operation
  • The overall impact of the accommodation
  • The overall impact on the ability of other employees to perform their duties
  • The overall impact on the facility's ability to conduct business

However, an employer cannot demonstrate undue hardship based on employees', clients', or customers' fears or prejudices toward the employee's pregnancy, childbirth, or related medical conditions, nor can an employer demonstrate undue hardship based on the possibility that the provision of an accommodation would negatively impact the morale of other employees. Any medical information involved in the accommodation request must be handled in accordance with HIPAA privacy standards and FLSA reporting requirements. But employers may be able to show undue hardship where the provision of an accommodation would be unduly disruptive to other employees' ability to work.

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