See: 

http://www.census.gov/programs-surveys/sipp/tech-documentation/user-notes/08w11-EMPALL-usernote.html



Subject: Question about SIPP Employer Size Variables

Hello Jean,
 
I just wanted to let you know that I received your email regarding the employer
size variables in the SIPP wave 11.  I believe we may have forgotten to post the
user note explaining the change in the collection of these variables.  We
changed the answer categories to help with analysis of healthcare reform.  I am
checking with the internet staff, and will let you know as soon as this is
resolved.  However, the new categorizations are below. 
 
Just to let you know, we have also recently discovered a small problem with the
wave 12 data when we processed these variables.  There will be an update
available for wave 12 soon.
 
Please feel free to contact me if you have any further questions!
 
Best Regards
 

TEMPSIZE:

1.       Under 10

2.       10 to 25

3.       26 to 50

4.       51 to 100

5.       101 to 200

6.       201 to 500

7.       501 to 1000

8.       More than 1000

TEMPALL:

1.       Under 50

2.       51 to 100

3.       101 to 200

4.       201 to 500

5.       501 to 1000

      6.       More than 1000
 

TEMPB:

1.       Under 10

2.       10 to 25

3.       More than 26