Reporting wages – UI vs. Paid Leave
Reporting wages paid to domestic workers
There are certain situations in which domestic workers are covered by Paid Leave, but not UI.
- If you have employees who are covered by UI and Paid Leave, report them using your Joint UI/Paid Leave account.
- If you have employees who are covered only by Paid Leave, report them using your Paid Leave-ONLY account.
| W2 employees | Paid $1,000* or more to domestic employees in a calendar quarter? | Covered by UI? | Covered by Paid Leave? | Which account will I use to report these wages? |
|---|---|---|---|---|
| Yes | Yes |  |
|
Joint UI/Paid Leave |
| Yes | No |  |
|
Paid Leave-ONLY |
| No | |
|
No reporting required* |
* The $1,000 threshold means $1,000 paid to all domestic employees. This includes room and board. Not sure if you have domestic workers? Additional information is available on our Domestic employment (household employees) page.