Termination of liability

Official source

Employers who no longer have employees and do not expect to hire any must write to the Department of Labor, Liability and Determination Section to have their account closed.

An employer’s liability will also be terminated the first day of the calendar quarter following the calendar quarter in which a written request is sent to the Department of Labor, Liability and Determination Section (see Unemployment insurance issues – Where can I find the answers? ), providing the following conditions are met:

General business employers – They have paid remuneration of less than $300 in each of the four consecutive calendar quarters preceding the day on which liability is to terminate.

Nonprofit employers – They have (1) paid cash remuneration of less than $1,000 in each of the four consecutive calendar quarters preceding the day on which liability is to terminate; and (2) not employed four or more persons on at least one day in each of 20 different weeks during that calendar year or the preceding calendar year.

Agricultural employers – They have paid remuneration of less than $300 in each of the four consecutive calendar quarters preceding the day on which liability is to terminate.

Household employers – They have paid cash remuneration totaling less than $500 in each of the four consecutive calendar quarters preceding the day on which liability is to terminate.

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Termination of liability

Official source

Employers who no longer have employees and do not expect to hire any must write to the Department of Labor, Liability and Determination Section to have their account closed.

An employer’s liability will also be terminated the first day of the calendar quarter following the calendar quarter in which a written request is sent to the Department of Labor, Liability and Determination Section (see Unemployment insurance issues – Where can I find the answers? ), providing the following conditions are met:

General business employers – They have paid remuneration of less than $300 in each of the four consecutive calendar quarters preceding the day on which liability is to terminate.

Nonprofit employers – They have (1) paid cash remuneration of less than $1,000 in each of the four consecutive calendar quarters preceding the day on which liability is to terminate; and (2) not employed four or more persons on at least one day in each of 20 different weeks during that calendar year or the preceding calendar year.

Agricultural employers – They have paid remuneration of less than $300 in each of the four consecutive calendar quarters preceding the day on which liability is to terminate.

Household employers – They have paid cash remuneration totaling less than $500 in each of the four consecutive calendar quarters preceding the day on which liability is to terminate.