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.
Get Help from an Experienced Employment Law Attorney
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.