Department of Labor & Employment (2024)

Any business that employed at least one person for any part of a day in 20 weeks during the prior or current calendar year. This does not have to be the same person for all weeks nor consecutive weeks.

Domestic employers, nonprofit corporations, and agricultural employers have different liability criteria based on amount of wages paid and the number of employees. Contact us for more information on the different liability criteria.

Department of Labor & Employment (2024)

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