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"):
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
- Services of a minor child (under 21) in the
employ of the parents
- Services of parents in the employ of their sons
- Service performed by the partners in a
- 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
- Services of a minor child in the employ of the parents.