Employers Subject to the Unemployment Insurance Tax

With a few exceptions as noted below, all California employers fall under the UI laws and must pay the UI tax.

Definitions of Employer and Employment

For UI purposes, an “employer” is any entity that employs one or more workers and has paid wages in excess of $100 during any calendar quarter within the current or previous calendar year.

“Employment” means “service, including service in interstate commerce, performed by an¹