If you are not sure if an employee should be exempt from SUI tax, consult your tax adviser (additionally, we do maintain this non-exhaustive list of "who is exempt"):
Oklahoma:
The following services are some examples of what does not constitute employment and is exempt from unemployment insurance taxes.
- Services of an ordained minister in the exercise
of his/her ministry - Services performed by the spouse of an
individual owner (sole proprietor) - Services performed by an individual owner as a
sole proprietor - Services of a minor child (under 21) in the
employ of the parents - Services of parents in the employ of their sons
or daughters - Service performed by the partners in a
partnership - Services performed by an insurance agent or as a
licensed real estate agent, if all service is performed
for remuneration solely by commissions or fees
Oregon:
- Services of a minor child in the employ of the parents.
Comments
0 comments
Article is closed for comments.