• Who is an Employer?
• Who is a Domestic Employer?
• Who is an Agricultural Employer?
• Who is a Non-Profit Employer?
• Who is a Public Entity Employer?
• Who is an Employee?
• What is the difference between an Employee and an Independent Contractor?
• What are wages?
• What is the taxable wage base?
• What are the consequences of failing to file or pay unemployment compensation taxes?
• How do I correct previous quarterly tax reports?
• Can employers file tax returns using magnetic media and alternate methods?
• Where can I obtain Employment Tax Forms and Publications?

For more information, contact your local Compliance office.