What are my UC tax responsibilities if I hire an employee?
The UC Law requires covered employers to make contributions into a pooled reserve known as the UC Trust Fund. These contributions are used to pay benefits to jobless individuals who meet the claimant eligibility requirements of the Law. Employers are required to report covered wages paid and remit contributions due on a quarterly basis. In certain calendar years, employers are also required to withhold a portion of an employee’s gross wages and include this amount on the quarterly UC reports. All covered employers providing full and/or part time covered employment to one or more workers must be registered with the Department of Labor and Industry’s Office of UC Tax Services. All employers, whether or not liable for the payment of contributions, must maintain the following records so they can be made available for review by the Department when necessary: employment and payroll records, cash books, journals, ledgers, corporate minutes. These records must be retained for at least four yea
