Employer Qualification 2

Most employers are required to pay Unemployment Insurance Contributions (Tax) if they meet one of the following three criteria:

• You pay $1,500 or more in gross wages during a quarter in the current or preceding calendar year.  Gross wages includes all salaries, bonuses, commissions, and other forms of remuneration paid during the quarter to all employees engaged in covered employment. If you have paid $1500 in a quarter, please select the quarter and year from the dropdown boxes.

• You have an employee for some part of a day, in each of twenty (20) weeks during the current or preceding calendar year.  For UI tax purposes, there is no distinction between a full-time employee and a part-time employee.  If an employee works for any amount of time during a calendar week, you must count that week as a “week of employment” when considering the twenty (20) week qualification. If you have had employment for 20 weeks, please enter the date that the 20th week of payroll began.

• You are liable for Federal UI tax (FUTA) in another state.  This makes you immediately liable when you have employees employed in Indiana.