Students

Daytime students in elementary and secondary schools who perform services for employers other than nonprofit organizations, governmental entities, and Indian tribes are not covered for UI, even if they work only during summer or other vacation periods or on weekends. However, their earnings are subject to contributions if the employer is subject to the Federal Unemployment Tax Act (FUTA). Such students who perform services for certain camps (see the Covered and excluded employment chart), including those operated by nonprofit organizations, governmental entities, and Indian tribes are not covered and their earnings are not subject to contributions.

Services performed by college students are generally covered. Exceptions are noted under Exclusions applicable to all employers . Also see the Covered and excluded employment chart.