To require the head of each agency to submit a report with respect to nonessential employees after any lapse in appropriations, and for other purposes.

Essential Act of 2018 This bill requires federal agencies to report to the Office of Management and Budget regarding nonessential employees within 120 days of the end of a lapse in appropriations. The report must include the name, job description, and rate of basic pay of each employee who was furloughed as a result of the lapse in appropriations.