Employer responsibility to report misclassified employees

Effective January 1, 2020, when an unreported worker is determined to be an employee, and one or more business supervises, directs, or controls the worker, the business paying the worker is responsible for providing UI coverage and reporting the worker’s wages.

Note: This does not apply to a payroll agency that was determined by the Commissioner of Labor to only provide payroll services on behalf of another employer.