When does an agricultural employer have register for an UI Employer Account?
An agricultural employer must register for a UI Employer Account when it meets one of the following conditions: * The employer pays at least 10 employees for at least 20 weeks during a single calendar year, or * The employer pays $20,000 or more to employees during a calendar quarter, or * The employer pays 4 employees for at least 20 weeks, excluding family farm officers and workers 16 and under, or * The employer pays $20,000 or more in cash or non-cash wages, excluding family farm officers and workers 16 and under If you are not sure about whether or not you have met one of these conditions, consult a qualified tax advisor.
