How Do I Determine Whether Or Not I Must Pay Unemployment Taxes?

An employer who meets any of the following criteria is liable for unemployment taxes:

  • employers with a quarterly payroll of $1500 or at least one worker in 20 different calendar weeks during a calendar year; or
  • agricultural employers with at least $20,000 in gross payroll for a calendar quarter or with 10 or more workers on any day during 20 different weeks in a calendar year. (Exclude food and lodging for agricultural employees); or
  • domestic employers with a payroll of at least $1,000 in any calendar quarter. (Also included are workers of a college club, fraternity or sorority with food and lodging excluded from wages for them.).
The pamphlet: Information About Unemployment Insurance for Employers will provide detailed information.

The information on this page is meant to provide a general overview of the law. The laws in your state and/or city may deviate significantly from those described here. If you have specific questions related to your situation you should speak with a local attorney.

Additional Employment Law for Employees Articles

Search LawInfo's Employment Law for Employees Resources