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Does a cost-benefit analysis determine whether a reasonable accommodation will cause undue hardship?

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Does a cost-benefit analysis determine whether a reasonable accommodation will cause undue hardship?

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No. A cost-benefit analysis assesses the cost of a reasonable accommodation in relation to the perceived benefit to the employer and the employee. Neither the statute nor the legislative history supports a cost-benefit analysis to determine whether a specific accommodation causes an undue hardship. Whether the cost of a reasonable accommodation imposes an undue hardship depends on the employer’s resources, not on the individual’s salary, position, or status (e.g., full-time versus part-time, salary versus hourly wage, permanent versus temporary).

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