Virtually all employers are subject to unemployment insurance taxes under the Pennsylvania Unemployment Compensation Law (PA Stat. Tit. 43 Sec. 751et seq.). Coverage extends to anyone that employs one or more persons in covered employment for some portion of a day during a calendar year, including:
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• A person or organization that acquires the business of a covered employer
• Employers subject to the Federal Unemployment Tax Act (FUTA)
• Agricultural employers that, in the current or preceding calendar year, paid wages of $20,000 or more in any quarter, or that employed 10 or more workers for some portion of a day in each of 20 different calendar weeks
• Employers of domestic workers who paid cash wages of $1,000 or more in any calendar quarter
Employers that are not subject to the law may voluntarily elect to be covered.
There are a few limited categories of employment for which no tax is imposed and no benefits are available. Excepted from coverage are services performed by:
• Patients working in hospitals
• Participants in sheltered workshops
• Those in government-funded work-relief or work-training programs
• People working for a church or a convention or association of churches
• Students working at the schools in which they are enrolled
• Spouses of students employed by the school as part of a financial aid award
• Students under the age of 22 who are enrolled in work-study programs
• Student nurses and interns
• People under the age of 18 who deliver newspapers or shopping news
• Newspaper correspondents who are paid only for accepted material
• Insurance agents and solicitors, real estate salespersons and brokers, and investment company agents paid ...