C. Liable employer

The conditions of employer liability under the UI rules vary among nonprofit, governmental, household (domestic), agricultural and all other employers. Only employers who are liable are required to report employee wage information (see Labor Department – Unemployment Insurance Program, Liable employers ).

Voluntary election – An employer who is not liable for UI contributions may voluntarily elect to become liable by filing an application with and receiving approval from the Department of Labor. An employer is deemed liable on the date the UI coverage begins and must report the necessary wage information for the calendar quarter in which the insurance coverage beginning date occurs.