Reporting wages – UI vs. Paid Leave

Reporting wages paid to religious organization workers

There are certain situations in which religious organization 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.
Elected UI coverage for W2 employees? Wages covered by FICA? Wages covered by SECA? Covered by UI? Covered by Paid Leave? Which account will I use to report these wages?
Yes* Yes   Yes Yes Joint UI/Paid Leave
No Yes   No Yes Paid Leave-ONLY
No   Yes No No No reporting required

*Additional information about electing UI coverage for religious organization workers is available on our Special provisions relating to governmental, Indian tribal, and nonprofit organizations page.

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