Employers FAQs

Please select from an Employers category below to get more help.

Who is an employer?

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.