updated Sept. 4, 2003

So who do I NOT have to pay the tax on?

State: Requirement:
In AL you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
  • is a commercial fisherman
  • is a student nurse or intern
In AK you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a newspaper boy
  • is a commercial fisherman
In AZ you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In AR you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In CA you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In CO you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
In CT you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
  • is a student nurse or intern
In DE you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
In DC you are supposed to pay unemployment tax unless your employee
  • is an insurance agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a commercial fisherman
  • is a student nurse or intern
In FL you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In GA you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In HI you are supposed to pay unemployment tax unless your employee
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In ID you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • is a student nurse or intern
In IL you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In IN you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In IA you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is a real estate agent working entirely for commission
  • is a student's spouse working for the school
In KS you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a newspaper boy
In KY you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In LA you are supposed to pay unemployment tax unless your employee
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a newspaper boy
  • is a student nurse or intern
In ME you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works part-time for a non-profit
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In MD you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In MA you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In MI you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In MN you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student nurse or intern
In MS you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In MO you are supposed to pay unemployment tax unless your employee
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In MT you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In NE you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In NV you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is a real estate agent working entirely for commission
  • is a student's spouse working for the school
In NH you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In NJ you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • is a student's spouse working for the school
  • is a student nurse or intern
In NM you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • is a newspaper boy
In NY you are supposed to pay unemployment tax unless your employee
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
In NC you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a commercial fisherman
In ND you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a student nurse or intern
In OH you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a newspaper boy
  • is a student nurse or intern
In OK you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In OR you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In PA you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a student nurse or intern
In RI you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a commercial fisherman
In SC you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a commercial fisherman
  • is a student nurse or intern
In SD you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a student nurse or intern
In TN you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a commercial fisherman
In TX you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • is a newspaper boy
  • is a student nurse or intern
In UT you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
In VT you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
  • is a commercial fisherman
In VA you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • works part-time for a non-profit
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In WA you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works just a few days as a casual laborer
  • is a student's spouse working for the school
  • is a newspaper boy
In WV you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • is a student's spouse working for the school
  • is a newspaper boy
In WI you are supposed to pay unemployment tax unless your employee
  • is a patient working for a hospital
  • is an insurance agent working entirely for commission
  • is a real estate agent working entirely for commission
  • works part-time for a non-profit
  • is a student's spouse working for the school
  • is a newspaper boy
  • is a commercial fisherman
  • is a student nurse or intern
In WY you are supposed to pay unemployment tax unless your employee
  • is a real estate agent working entirely for commission
  • is a student's spouse working for the school