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Is casual labor reportable for State Unemployment Insurance (SUI)?

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Is casual labor reportable for State Unemployment Insurance (SUI)?

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Employer UI Tax Questions #2: Is casual labor reportable for State Unemployment Insurance (SUI)?: Yes, all labor costs are reportable including casual labor, temporary labor, part-time labor, summer help and other types of miscellaneous labor, no matter the amount, unless they are statutorily exempt.

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