Employer Services

Business Owners filing for Unemployment Compensation



1. Can a sole proprietor or a partner in a partnership draw unemployment if the business closes?
    
2. Can the owner of a business file a claim for unemployment?
    
3. If a person owns a business that is structured as a Corporation or as an S-Corporation, has been drawing a salary and paying unemployment insurance, and then goes out of business, can the owner claim unemployment?
    
4. What effect would an owner’s claim for partial unemployment have on future tax rates?
    
5. What if business slows down, they are able to work only 20 hours a week rather than 40, and they cannot pay themselves their normal salary? Can they draw partial unemployment?
    

Employer UI Tax Questions



1. Do I need a Virginia Employment Commission account number? If I do, how do I get One?
    
2. How do I compute excess wages as needed for line B2 on the quarterly tax report?
    
3. I have a domestic employee in my home. Do I need to pay unemployment tax on these wages?
    
4. Is there any penalty for late filing of my employer’s quarterly report?
    
5. My business is not located in Virginia. I plan to expand and add a Virginia branch. I will be hiring staff to work in Virginia. Where do I report these individuals for unemployment tax purposes?
    
6. My company has been defined as a nonprofit tax-exempt organization by the federal Government. Do we have to file unemployment taxes?
    
7. What do I do after I register a new business?
    
8. What do I do if I don't receive my employer quarterly report?
    
9. What is the wage base for each employee that I will pay taxes on in Virginia?
    
10. Who can I contact or how do I report a problem with iFile/iReg?