Are there any exclusion from paying unemployment insurance coverage?
As defined by federal and state laws, employment is the hiring of workers by others for wages. Self-employed individuals are therefore excluded from coverage. Incorporated self-employed persons, however, are covered because corporations are recognized as separate legal entities, thereby allowing individuals to be employees of their own corporations. Some coverage exclusions result from how an employer is defined. The Federal Unemployment Tax Act defines an employer generally as having a payroll of $1,500 in at least one quarter of the calendar year or preceding year or has at least one worker working for part of 20 different weeks in the calendar year or preceding year. Thirty-three states, including Idaho, have adopted this definition. Ten states have the broadest possible coverage by defining an employer as one who has any covered service in their employment. The other states have requirements of fewer than 20 weeks or payrolls other than $1,500 in a calendar quarter. The definition
