The following employers are liable for unemployment taxes:
- Agricultural employers who pay wages of $20,000 in any calendar quarter in a calendar year or have 10 or more employees in any part of 20 separate weeks in a calendar year.
- Domestic employers who pay $1000 or more in wages in any calendar quarter in a calendar year.
- Non profit employers who have 4 or more employees in any part of 20 separate calendar weeks in a calendar year.
- Governmental employers with any employment.
- All other categories of employers who pay wages of $1500 or more in any calendar quarter in a calendar year or have 1 or more employees in any part of 20 separate calendar weeks in a calendar year.