Coverage Tables

COVERAGE

State	Liable for any federal UI tax	Required to be covered under any federal UI law	Liable for any federal UI tax	Required to be covered under any federal UI law
STATE COVERAGE RESULTS FROM CHANGES IN FEDERAL LAWS (IF STATE DOES NOT COVER ALL EMPLOYERS & EMPLOYMENT REQUIRED BY FEDERAL LAW) (22 STATES)
	Employer includes any employing unit:		Employment includes any service:
AK	No such provision needed since state law covers employers of one or more workers at any time.	X	X	X
HI	No such provision needed since state law covers employers of one or more workers at any time.		X	X
ID			X	X
IN	X	X	X
MD	X	X
MA	Not applicable to classes of employers whose inclusion would adversely affect efficient administration or impair fund.
MI	X		Not applicable to service performed by a student in a work-study program, or part-time service by a minor student, or by a member of a band or orchestra.	Not applicable to service performed by a student in a work-study program, or part-time service by a minor student, or by a member of a band or orchestra.
MS			X	X
MT	X	X
NV	X		X	X
NH	Elective coverage for agricultural and domestic services and employers		Elective coverage for agricultural and domestic services and employers
NJ	X	X		X
OR			X	X
PA	No such provision; none needed since state law covers employers of one or more workers at any time		X	X
PR	X	X	X
SD			X	X
TN	X		X	X
TX	X	X
VI	No such provision needed since state law covers employers of one or more workers at any time.		X	X
WA	X	X
WV	X		Not applicable to agricultural labor and domestic service.	X
WI	X	X	X

State	Minimum period of time on payroll	Alternative conditions	State	Minimum period of time on payroll	Alternative conditions	State	Minimum period of time on payroll	Alternative conditions
DEFINITION OF EMPLOYER (IF DIFFERENT FROM FUTA 20 WEEKS/ $1500 RULE) (24 STATES)
AK	Anytime	None	MI	20 Weeks	$1,000 in CY	OR	8 weeks	$225 in quarter
CA	$100 in quarter	None	MN	Anytime	None	PA	Anytime	None
CO	Anytime	None	MT	$1,000 in year	None	PR	Anytime	None
DC	Anytime	None	NV	$225 in quarter	None	RI	Anytime	None
MA	13 weeks	None	NJ	$1,000 in year	None	UT	Anytime	None
HI	Anytime	None	NM	20 weeks	$450 in quarter	VI	Anytime	None
MD	Anytime	None	NY	$300 in quarter	None	WA	Anytime	None
MA	13 weeks	$1,500 in quarter	NC	20 weeks	None	WY	Anytime	None

AGRICULTURAL LABOR PROVISIONS (IF DIFFERENT FROM FUTA) (11 STATES)
CA	1 at any-time and wages in excess of $100 in a CQ.	FL	5 in 20 weeks or $10,000 in a CQ	MN	4 in 20 weeks or $20,000 in a CQ; agricultural labor performed by an individual 16 yrs. of age or younger is excluded from agricultural coverage unless the employer is covered under federal law.	NY	$500 in CQ.	RI	1 or more at anytime.	VI	1 or more at anytime.
DC	1 at anytime.	ME	Agricultural labor performed by an alien in the harvesting of apples is excluded from agricultural coverage.	NH	Coverage on elective basis only.	PR	1 or more at anytime.	TX	3 in at least 20 different calendar weeks of the calendar or wages in cash of $6,250 during a CQ.

DOMESTIC SERVICE PROVISIONS (IF DIFFERENT FROM FUTA) (5 STATES)
CA	Covers in-home supportive services provided under the Welfare & Institution Code.	DC	Quarterly payroll at least $500	NY	Quarterly payroll at least $500	VA	Excludes (1) medical services performed by an individual employed to perform those services in a private residence or medical institution if the employing unit is the person receiving the services and (2) services performed under agreement with a Public Human Service Agency in the home of the recipient of the service or the provider of the service.	VI	Quarterly payroll at least $500

State	Workers free from control over performance (A)	Service outside regular course or place of employer’s business (B)	Worker in an independent business (C)	Other tests	State	Workers free from control over performance (A)	Service outside regular course or place of employer’s business (B)	Worker in an independent business (C)	Other tests
EMPLOYEE: WORKERS CONSIDERED EMPLOYEES UNLESS:
AK	X	X	X		NC				Contract creating employee relationship.
AL				Master-servant 1/	ND				20 factors test
AR	X	X	X		NE	X	X	X	Contract creating employee relationship.
AZ				Service performed by an employee for the entity employing him.	NH	X	X	X
CA				Contract of hire, written or oral, express or implied. 3/	NJ	X	X	X
CO	X		X		NM	X	X	X
CT	X	X	X		NV	X	X	X
DC				Contract of hire, written or oral, express or implied; by regulation	NY				Contract of hire, written or oral, express or implied.
DE	X	X	X		OH	X			Contract of hire, written or oral, express or implied.
FL				3/	OK	X	X	X
GA	X	X	X		OR	X		X
HI	X	X	X		PA	X		X
IA	X			Contract of hire, written or oral, express or implied	PR	X	X	X
ID	X		X		RI	X	X	X
IL	X	X	X		SC				Contract of hire, written or oral, express or implied
IN	X	X	X		SD	X		X
KS	X	X			TN	X	X	X
KY				Master-servant 1/ By judicial interpretation.	TX				Common law.
LA	X	X	X		UT	X		X
MA	X	X	X		VA	X	X	X
MD	X	X	X		VI	X	X	X
ME	X	X	X		VT	X	X	X
MI	X			Contract of hire, written or oral, express or implied.	WA	X	X	X
MN			X	Master- servant 1/	WI				Statutory factors 2/
MO				Common law of right to control	WV	X	X	X
MS	X			Master- servant 1/	WY	X			4/
MT	X		X
1/ Refers generally to the employer's right of direction and control. 2/ Direction and control and independent business (i.e. AC) test used for governmental and nonprofit entities and loggers and truckers. 3/ In addition to the A, B, and C tests, the following tests are considered: 1) in locality, work is usually done by specialist without supervision; 2) specialized skill is required in the particular occupation; 3) length of time for which person is employed suggests an independent relationship; 4) method of payment is the by the job rather than by time; 5) parties do not believe they are creating a master and servant relationship, and 6) principal is not in business. 4/ Individual must represent services to the public as being in self-employment or as an independent contractor and individual must be able to substitute another individual to perform the services.

State	Insurance Agents on Commission	Real estate Agents on Commission	Casual labor not in course of employer’s business	Part-time service for nonprofit organizations exempt from Federal income tax 1/	State	Insurance Agents on Commission	Real estate Agents on Commission	Casual labor not in course of employer’s business	Part-time service for nonprofit organizations exempt from Federal income tax 1/
SIGNIFICANT MISCELLANEOUS EMPLOYMENT EXCLUSIONS
AL	X	X	X	X	NE	X	X	X	X
AK	X	X	X	X 1/	NV		X
AZ	X	X	X	X	NH	X	X	X	X
AR	X	X	X	X	NJ	X	X
CA		X	X	X	NM	X	X
CO	X	X	X	X	NY		X
CT	X	X	X	X	NC	X	X	X	X
DE	X	X			ND	X	X	X	X
DC	X		X	X	OH	X		X	X
FL	X	X	X	X	OK	X	X
GA	X	X	X	X	OR	X	X	X
HI	X	X	X	X	PA	X	X	X
ID	X	X			PR		X	X
IL	X	X		X	RI	X 2/	X	X	X
IN	X		X	X	SC	X	X	X	X
IA		X			SD	X			X
KS	X	X	X	X	TN	X	X
KY	X	X	X	X	TX	X	X
LA	X	X	X	X	UT	X	X	X	X
ME	X	X		X 1/	VT	X	X	X	X
MD	X	X	X	X 1/	VA	X	X	X	X
MA	X	X	X	X	VI			X
MI	X	X		X	WA	X	X	X
MN	X 2/	X 2/	X		WV	X
MS	X	X	X	X	WI	X	X		X
MO	X	X			WY		X
MT	X	X	X
1/ In all states this exclusion is limited to remuneration of less than $50 in any calendar quarter, except in AK, (less than $250) and ME (less than $150). 2/ Does not exclude such service if performed for a corporation or by industrial and debit insurance agents, RI; does not exclude such service if performed by a corporate officer, MN.

STUDENT EMPLOYMENT EXCLUDED FROM COVERAGE
State	Student nurses and interns in employ of a hospital	Students working for schools 1/2 /	State	Student nurses and interns in employ of a hospital	Students working for schools 1/2 /	State	Student nurses and interns in employ of a hospital	Students working for schools 1/2 /	State	Student nurses and interns in employ of a hospital	Students working for schools 1/2 /
AL	X	X	IL	X	X	MT		X	PR		X
AK		X	IN	X	X	NE	X	X	RI		X
AZ	X	X	IA		X	NV		X	SC	X	X
AR	X	X	KS		X	NH	X	X	SD	X	X
CA	X	X	KY	X	X	NJ	X	X	TN		X
CO		X	LA	X	X	NM		X	TX	X	X
CT	X	X	ME	X	X	NY		X	UT		X
DE		X	MD	X	X	NC		X	VT		X
DC	X	X	MA	X	X	ND	X	X	VA	X	X
FL	X	X	MI		X	OH	X	X	VI		X
GA	X	X	MN	X	X	OK	X	X	WA		X
HI	X	X	MS	X	X	OR	X	X	WV		X
ID	X	X	MO		X	PA	X	X	WI	X	X
									WY		X
1/ All states except the following exclude service by the spouse of a student in the employ of the school: AK, AR, DE, DC, FL, HI, ID, KS, LA, ME, MN, NM, OH, PR, RI, TX, VI, VA, and WV. 2/ All states exclude students in work-study programs; however, DC, HI, ME exclude only elementary or secondary school students. Also, DC excludes services performed by a student in the employ of an organization exempt from Federal income tax if the remuneration does not exceed $50 in a calendar quarter.

CORPORATE OFFICERS (14 STATES)
State	Provisions
AK	Services are exempt only if the corporation is not a non-profit or governmental entity and the employee is an executive officer of the corporation.
CA	Exempt services performed by an individual in the employ of a corporation of which he/she is the majority or controlling shareholder and an officer if not subject to FUTA. Also exempts an officer or shareholder of an agricultural corporation unless the corporation is an employer defined under FUTA.
DE	Exempts services performed by an officer of a corporation organized and operated exclusively for social or civic purposes and only when the services performed by the officer are part-time and when the remuneration received does not exceed $75 in any calendar quarter.
HI	An individual will not be eligible for benefits if an owner-employee of a corporation brings about his/her unemployment by divesting ownership, leasing the business interest, terminating the business, or by other similar actions. Also, excludes from coverage services for a family owned private corporation, organized for profit that employs family members who own at least 50 percent of the corporate shares provided certain criteria are met.
IA	Exempts services performed by an individual in the employ of a corporation of which he/she is the majority or controlling shareholder and an officer if not subject to FUTA.
MI	Limits benefits payable based on services performed in a family corporation in which the individual or his/her son, daughter, spouse, or parent owns more than 50 percent of the proprietary interest in the corporation to no more than 10 weeks.
MN	An individual who has been paid 4 times his/her weekly benefit amount may not use wages paid by an employing unit if the individual (a) individually or jointly with a spouse, parent, or child owns or controls 25 percent or more interest in the employing unit; or (b) is the spouse, parent, or minor child of any individual who owns or controls 25 percent or more interest in the employing unit; and (c) is not permanently separated from employment. Also exempts officers or shareholders in a family agricultural corporation.
NJ	Excludes corporate officers and individuals with at least 5% ownership of employing business.
ND	Exempts corporate officers when one-fourth or more of the ownership interest was owned or controlled by the individual's spouse, child, or parent or by any combination of them if the corporation requests exemption from coverage.
OK	Exempts services, not considered nonprofit, if he/she owns 100% of the stock.
OR	Exempts services performed by corporate officers who are directors of the corporation, who have a substantial corporation ownership interest and who are related by family, if the corporation elects not to provide coverage for the related family members.
TX	An individual will not be eligible for benefits from the date of the sale of a business and until he/she is re-employed and eligible for benefits based on the wages received through the new employment if the business was a corporation and the individual was an officer or a majority or controlling shareholder in the corporation and was involved in the sale of the corporation; or if the business was a limited or general partnership and the individual was a limited or general partner who was involved in the sale of the partnership, or the business was a sole proprietorship and the individual was the proprietor who sold the business.
WA	Exempts services performed by corporate officers. However, this exemption does not apply to corporate officers employed by nonprofit or governmental employers.
WI	The amount of base period wages used to compute total benefits payable to an individual may not exceed 10 times the individual's weekly benefit amount based on the individual's employment with a corporation or a limited liability company if one-half or more of the ownership interest in the corporation or limited liability company is or during the employment was owned or controlled by the individual's spouse or child, or by the individual's parent if the individual is under age 18, or by a combination of 2 or more of them; or a corporation, if one-fourth or more of the ownership interest in the corporation is or during the employment was owned or controlled by the individual. Also, a corporate employer having taxable payrolls of $400,000 or less may elect not to have the principal officers covered if the officers have a direct or indirect substantial ownership interest in the corporation.

NONPROFIT ORGANIZATIONS: STATES COVERING ORGANIZATIONS WITH 1 OR MORE EMPLOYEES (22 STATES)
Arkansas	Iowa	Montana	Pennsylvania
California	Kansas	New Hampshire	Puerto Rico
Connecticut	Maryland	New Jersey	Rhode Island
District of Columbia	Massachusetts	New Mexico	Virgin Islands
Hawaii	Michigan	Oregon	Washington
Idaho	Minnesota

STATE AND LOCAL GOVERNMENTS: SERVICE NOT EXCLUDED FROM COVERAGE (10 STATES)
State	Elected officials	Legislators & members of Judiciary	Members of state National Guard & Air National Guard	Temporary emergency employees	Policymaking & advisory positions
AK					X
AR				X
DC 1/	X	X	X	X	X
FL			X
GA				X
HI 1/		X	X	X	X
MN	X
MT		X	X	X	X
OH	X
WA		X		X
1/ State law does not exclude most of these services from coverage.