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If you do not have any employees, you need not set up an Employment Security Compensation account. Sole proprietors, partners, and LLC members are not considered employees of a business. If you do have employees, you do need to set up an account to report and pay unemployment insurance taxes on your employees.
Please not that every business with an open account must file a quarterly contribution report even if they have no employees for the quarter. If the employer is not going to have employees for two or more quarters, he or she can call and have their account closed.
Have you been discriminated against by a potential or current employer -- as a job applicant or current employee? To best protect your legal rights you should discuss your situation with an employment lawyer. Meet with a local employment for employees attorney sooner rather than later to protect your rights.