No employees covered by Unemployment Insurance (UI)

For Paid Leave, nearly all employment is “covered employment.” If you have any employees, even if they are not covered by Unemployment Insurance, they are likely covered by Paid Leave and you should register for an account. During the registration process you will have the option to create a Paid-Leave-ONLY account. We will walk you through the steps you need to take.

If you are self-employed and have no employees, you are not required to register for an Unemployment Insurance or Paid-Leave-ONLY account.

You only need a Joint UI/Paid Leave or Paid-Leave-ONLY account if you have employees. Most businesses do a good job distinguishing between independent contractors and employees. However, whether someone is actually an independent contractor under the law entails more than simply calling them an "independent contractor". If you have questions, please call and we can refer you to resources that can help.

We have updated the functionality of the UI system to allow you to create a Paid-Leave-ONLY account. Creating a Paid-Leave-ONLY account will allow employers to report wages through the UI system without being liable for UI taxes.

The process to submit wage detail is the same as it is for employers who are covered by UI.

Reporting wage detail is not hard. 

For each employee, you will need to provide their: 

• First and last name, 
• Social Security number, 
• Wages paid and hours worked 

You can find more information on reporting wage detail on our Wage detail report submission page.

Starting in October 2024, employers who have a Paid-Leave-ONLY account will begin reporting their wage detail on a quarterly basis. The first wage detail submission will be for wages paid in the 3rd quarter of 2024 (July 1 - September 30).

Payments for Paid Leave are called “Premiums”. First premiums for Paid Leave will not be due until April of 2026. We will have more information on our website when we get closer to that time frame.

Premiums are not due until 2026. Continue to watch our website for details as we get closer to that time frame.

For many of your clients - no. Continue to file wage detail and pay UI taxes for your clients the same way you have been. There will be no changes to the current filing methods or file formats. Some of your clients who are not covered by UI, but are covered by Paid Leave, will need to register for a new Paid-Leave-ONLY account and begin reporting wage detail. Registration for employers who only need a Paid-Leave-ONLY account (not UI) is now available. 

Starting in October 2024, employers who have a Paid-Leave-ONLY account will begin reporting their wage detail on a quarterly basis. The first wage detail submission will be for wages paid in the 3rd quarter of 2024 (July 1 - September 30).

Contact Customer Service. We are happy to help!

Don’t worry, we will make sure that you have plenty of time to meet Paid Leave requirements. We are not done with the updates and are working carefully to make sure we get it all right. Check our website regularly. We will update this website as we go.