Introduction & Background
Federal Unemployment Tax Act (FUTA)
Records, Reports, and Audits
Localized and Non-Localized Employment
Combined Wage Claims
Benefit Payment Program
| Frequently Asked Questions
The following questions are the most common asked by domestic service employers:
Q: We have a maid. How can I tell if I am required to pay unemployment insurance
A: The key is how much CASH wages you pay to your household help. If you paid
$500.00 in any calendar quarter of this year or the preceding year, the job
of everyone working for you in your home is covered. That does not mean $500.00
to each employee; it means $500.00 total cash wages. In other words, if you
employed two individuals and paid each $250.00 in a quarter that adds up to
$500.00 and means their jobs are covered.
Q: Are baby sitters counted as household employees?
A: Yes. If over 18, the babysitter is an employee for our purposes. Here are
examples of some other individuals considered household employees: cleaning
women, governesses, chauffeurs and gardeners. Your spouse and your minor children
are not considered employees for these purposes.
Q: I have a nurse who performs service for me at my residence. Would she be
covered under the law?
A: A licensed nurse called in on a special case, who is not subject to any direction
or control from the person who retains her services, is considered an independent
contractor and not covered. However, a nurse, regardless of her professional
standing, who does not offer her services widely and who devotes her services
exclusively to one patient under contract of hire usually over an extended period
of time has removed herself from the professional labor market and is an employee
covered under the law.
Q: I have paid $500.00 in cash wages, within one calendar quarter, to individuals
working in my home. What should I do?
A: You should write or telephone this Agency and we will mail you our official
registration form to complete and return. You will then be officially notified
of your liability.
Q: What is expected of me after I receive notice that I am a liable employer?
A: Reporting forms will be sent to you on which you will enter certain information.
When computing wages for this report, include, in addition to cash wages, the
cash value of any room and board you gave your employee(s) during the quarter.