Two types of employers are those who run a business and those who hire domestic services. Employers who run a business can be a person or a legal entity and include:
- Sole Proprietors
- Partnerships
- Joint Ventures
- Corporations
- Limited Liability Companies
- Estates
- Associations and Trusts
- Nonprofit and Charitable Organizations
- Public Entities, including State and Federal Agencies
- Other Organizations
- Most employers become subject to state employment taxes upon paying a worker(s) more than $1,500 in a calendar quarter and must register with the Department within 15 days.