Key Takeaways
- Gusto surveyed 1,731 U.S. small-business owners between August 17 and September 7, 2026.
- Only 20% of respondents reported regular AI use across multiple business functions or broader operational integration.
- Among businesses with employees, 47% reported having no AI policy and no plans to establish one.
- Gusto’s reported workplace AI-policy prevalence increased from 15% in its 2025 survey to 25% in 2026.
- Nationwide found that 27% of surveyed business owners had rules governing information entered into AI tools, while 25% had procedures for checking AI-generated outputs.
- Federal Reserve research found that 71% of surveyed AI-using employer firms reported productivity improvements, although those gains were not attributed to workplace policies.
Small Business AI Adoption Extends Beyond Experimentation
Gusto’s 2026 State of Small Business report surveyed owners of businesses with 24 or fewer employees. Respondents were recruited from Gusto customers, and results were weighted by industry and business age. The reported overall margin of error was approximately 3.4 percentage points, with greater uncertainty for smaller subgroups.
The study found that 19% of respondents were experimenting with artificial intelligence, while another 28% used it for at least some business activities. An additional 15% reported regular use across multiple functions, and 5% had integrated AI throughout their operations wherever the technology permitted.
These distinctions matter because occasional experimentation and established operational use represent different levels of adoption. A business testing AI-generated marketing drafts does not necessarily have the same oversight requirements as one connecting automated tools to customer records or internal systems.
Earlier research on AI tool adoption and oversight challenges also illustrates how technology integration can introduce responsibilities involving approvals, maintenance and information management.
The two reports examine different business populations and should not be treated as measuring identical adoption patterns.
Workplace AI Policies Remain Less Widely Established
Gusto’s findings indicate that formal workplace rules have become more common, although policy adoption remains uneven.
Among respondents operating businesses with employees, 25% reported having an AI-use policy, compared with 15% in the company’s 2025 survey. Another 28% were considering establishing policies, while 47% had neither a policy nor plans to create one.
Importantly, the 67% overall adoption figure includes businesses without employees, whereas the policy findings apply only to businesses with employees. Subtracting the two percentages would not produce a valid estimate of AI users operating without formal policies.
The reported increase in policy prevalence also reflects results from two surveys rather than confirmed changes within the same businesses. Gusto cautioned that subgroup differences may not always be statistically significant.
A written policy is not necessarily required for every business, and its absence does not establish that employees operate without supervision. Nevertheless, formal guidelines can clarify which tools employees may use, what information may be shared and who remains responsible for reviewing outputs.
Human Review Remains Part of AI-Assisted Work
Gusto’s survey found that business owners differed in their willingness to delegate tasks to artificial intelligence with limited human review.
Approximately 60% of respondents already using AI said they were comfortable allowing it to draft marketing content with limited oversight, compared with 27% of non-users.
For bookkeeping, the corresponding figures were 30% and 6%. AI adopters also expressed greater comfort delegating routine emails and scheduling activities.
These responses measure attitudes toward delegation rather than the actual frequency of automated work.
The differences illustrate how business owners may distinguish between generating preliminary content and completing tasks involving financial records, customer information or decisions requiring greater judgment.
For employers, defining review responsibilities can help establish when AI-generated material requires human approval and which decisions remain under direct employee supervision.
Information Handling Raises Additional Governance Questions
Separate research published by Nationwide in September 2026 provides another perspective on workplace AI governance.
Nationwide’s survey of small and mid-market business owners found that 60% reported employees using public AI tools for work. However, 36% reported written AI-use policies, and 35% believed employees were using unauthorized tools.
Only 27% said their businesses had rules governing what customer or company information employees could enter into AI systems. Another 25% reported procedures for verifying AI-generated information before it was used in business decisions.
These findings identify potential oversight and information-handling concerns. They do not establish that businesses without written policies experience higher financial losses or more security breaches.
The questions surrounding customer information also intersect with developing AI and data privacy requirements, although regulatory obligations vary by jurisdiction, business activity and organizational characteristics.
For business owners, the governance issue extends beyond whether AI tools are available. It also concerns visibility into employee usage, information-sharing expectations and responsibility for decisions informed by automated systems.
AI Productivity Findings Do Not Establish Policy Benefits
The Federal Reserve Banks’ March 2026 Report on Employer Firms offers broader context about reported business outcomes associated with artificial intelligence.
Based on 6,525 responses to the 2025 Small Business Credit Survey, the report found that 46% of surveyed employer firms used AI. Among AI users, 71% reported increased productivity, 39% reported improved quality of goods and services, and 31% reported higher sales.
These findings represent self-reported experiences, not independently established causal effects. The survey did not measure whether formal AI policies contributed to those outcomes.
The distinction matters when evaluating technology investments. Adoption, productivity perceptions and documented business returns are separate measures.
Research examining measuring business results from AI adoption provides a related example from the marketing industry, where frequent technology use does not necessarily coincide with formal performance measurement.
That research covers marketing professionals rather than the entire small-business population, but it illustrates the importance of distinguishing technology usage from measured operational outcomes.
Small Businesses Face Decisions About AI Accountability
The 2026 research indicates that artificial intelligence is becoming part of routine business activity while formal workplace governance remains less common.
Gusto’s adoption findings, Nationwide’s preparedness indicators and the Federal Reserve’s productivity research measure different aspects of this development. Together, they show why evaluating AI requires attention to how tools are used, reviewed and assessed.
For small businesses, the relevant questions increasingly concern employee responsibilities, information handling and whether operational benefits can be measured. The available evidence supports examining those practices without assuming that formal policies automatically improve financial performance.
FAQs
What Percentage of Small Businesses Used AI in 2026?
Gusto reported that 67% of its surveyed small-business owners used or experimented with AI in 2026. The research covered 1,731 owners of businesses with 24 or fewer employees and should not be interpreted as a census of all U.S. small businesses.
How Many Small Businesses Have Workplace AI Policies?
Among businesses with employees surveyed by Gusto, 25% reported having an AI-use policy in 2026. Another 28% were considering policies, while 47% had no policy and no plans to create one.
What Business Activities Are Owners Comfortable Delegating to AI?
Gusto found greater reported comfort with AI-assisted marketing drafts and routine communications than with bookkeeping or judgment-sensitive tasks. These findings reflect owners’ preferences about limited oversight, not verified automation practices.
Do AI Policies Improve Small Business Productivity?
The available surveys do not establish that formal AI policies cause productivity improvements. Federal Reserve research found that 71% of surveyed AI-using employer firms reported productivity gains, but those outcomes were not linked specifically to workplace governance policies.
