Most employers who have one or more persons working on a permanent, temporary or part-time basis, on one or more days in each of 13 weeks during a calendar year, or who pay wages of $1,500 or more in any calendar quarter, must pay unemployment insurance contributions. It is not necessary that the weeks of employment be consecutive or that the employees remain the same.
Employers must make quarterly contributions to DUA 30 days after the end of the months of March, June, September and December via UI Online.
You may also be required to file a U.S. Form 940, Employer's Annual Federal Unemployment Tax Return, if you meet certain criteria. For information about federal requirements, visit the Internal Revenue Service website, or call the IRS at 800-829-1040.