![]() The 20 weeks do not have to be consecutive weeks, nor must they be the same 10 employees, nor must all employees be working at the same time of the day. Employers of Agricultural EmployeesĮmployers must pay Federal unemployment taxes if: (1) they pay wages to employees of $20,000, or more, in any calendar quarter or, (2) in each of 20 different calendar weeks in the current or preceding calendar year, there was at least 1 day in which they had 10 or more employees performing service in agricultural labor. Examples of household employees are: babysitters, caretakers, cleaning people, drivers, nannies, health aides, yard workers and private nurses. A household worker is an employee who performs domestic services in a private home. Domestic Employers CoverageĮmployers of domestic employees must pay state and Federal unemployment taxes if they pay cash wages to household workers totaling $1,000, or more, in any calendar quarter of the current or preceding year. State unemployment insurance agencies use their own rules to determine whether to categorize an activity as employment for state UI purposes. These factors are evaluated on IRS Form SS-8 ( ), which employers and workers can file with the IRS to request a determination of the status of a worker for purposes of Federal employment taxes and income tax withholding.
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