Who Is An “Employer” For Purposes Of FUTA?
Generally, a person is considered an “employer” for FUTA if he/she meets either of the following two tests: • Employs at least one individual in covered employment for some part of each of 20 days during the current or preceding year, with each day being in a different calendar week; or • Pays wages of $1,500 or more during any calendar quarter in the current or preceding year. An example of meeting the first test is as follows: J employs A for one day per week for 2 weeks in January, B for one day per week for 16 weeks in June, and C for one day per week for 2 weeks in August. J has satisfied the “1 ” in 20′ test. However, special rules apply for “employers” of agricultural workers and domestic workers (e.g. a maid).
