This will depend on the amount of wages that you pay during a calendar quarter. You will be liable for state unemployment taxes if the total amount of wages you pay for domestic services in a calendar quarter equals or exceeds $1,000. The report and tax will be due on a quarterly basis. This should not be confused with the Federal Unemployment Tax that is due annually on domestic service and filed with your 1040 return on schedule H by April 15th of each year.
Domestic employers who have a history of quarterly payrolls of less than $5,000 may be offered the option to file VEC reports on an annual basis. This will only be done if approved in advance and the employer agrees to file reports using our Employer Self Service (ESS) portal (also known as iFile).
