ARE ALL TYPES OF EMPLOYMENT AND SERVICES COVERED FOR UNEMPLOYMENT INSURANCE?
Most employment is covered and must be reported for unemployment insurance purposes, but there are exceptions. Following are some of the types of employment we are asked about most often. Examples of COVERED EMPLOYMENT: Employment is covered regardless of whether it is FULL-TIME or PART-TIME. It is also covered regardless of whether it is TEMPORARY or SEASONAL. Even if the worker knows the job is temporary, the work is still covered unless otherwise excluded below. Service of CORPORATE OFFICERS is covered if they receive a salary. This includes officers of SUB S corporations. (Officers of corporations may qualify for benefits if they become unemployed through no fault of their own.) Example of NON-COVERED EMPLOYMENT: FAMILY MEMBERS: In PROPRIETORSHIPS, service performed by the spouse, parent or child (below the age of 21) of the proprietor is non-covered. In PARTNERSHIPS, service is non-covered if the worker is a spouse, parent or child (below the age of 21) of EACH PARTNER (example, t
