AI for Statutory Simplification
Collection
Query dataset and associated corpus for "AI for Statutory Simplification: A Comprehensive State Legal Corpus and Labor Benchmark," ICAIL 2025.
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0 | 1-1 | 0 | has_different_employer_definition | bool | Alaska | AK | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Alaska define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
1 | 1-1 | 0 | has_different_employer_definition | bool | Alabama | AL | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Alabama define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
2 | 1-1 | 0 | has_different_employer_definition | bool | Arkansas | AR | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Arkansas define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
3 | 1-1 | 0 | has_different_employer_definition | bool | Arizona | AZ | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Arizona define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
4 | 1-1 | 0 | has_different_employer_definition | bool | California | CA | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of California define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
5 | 1-1 | 0 | has_different_employer_definition | bool | Colorado | CO | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Colorado define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
6 | 1-1 | 0 | has_different_employer_definition | bool | Connecticut | CT | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Connecticut define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
7 | 1-1 | 0 | has_different_employer_definition | bool | District of Columbia | DC | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of District of Columbia define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
8 | 1-1 | 0 | has_different_employer_definition | bool | Delaware | DE | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Delaware define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
9 | 1-1 | 0 | has_different_employer_definition | bool | Florida | FL | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Florida define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
10 | 1-1 | 0 | has_different_employer_definition | bool | Georgia | GA | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Georgia define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
11 | 1-1 | 0 | has_different_employer_definition | bool | Hawaii | HI | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Hawaii define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
12 | 1-1 | 0 | has_different_employer_definition | bool | Iowa | IA | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Iowa define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
13 | 1-1 | 0 | has_different_employer_definition | bool | Idaho | ID | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Idaho define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
14 | 1-1 | 0 | has_different_employer_definition | bool | Illinois | IL | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Illinois define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
15 | 1-1 | 0 | has_different_employer_definition | bool | Indiana | IN | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Indiana define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
16 | 1-1 | 0 | has_different_employer_definition | bool | Kansas | KS | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Kansas define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
17 | 1-1 | 0 | has_different_employer_definition | bool | Kentucky | KY | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Kentucky define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
18 | 1-1 | 0 | has_different_employer_definition | bool | Louisiana | LA | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Louisiana define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
19 | 1-1 | 0 | has_different_employer_definition | bool | Massachusetts | MA | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Massachusetts define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
20 | 1-1 | 0 | has_different_employer_definition | bool | Maryland | MD | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Maryland define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
21 | 1-1 | 0 | has_different_employer_definition | bool | Maine | ME | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Maine define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
22 | 1-1 | 0 | has_different_employer_definition | bool | Michigan | MI | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Michigan define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
23 | 1-1 | 0 | has_different_employer_definition | bool | Minnesota | MN | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Minnesota define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
24 | 1-1 | 0 | has_different_employer_definition | bool | Missouri | MO | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Missouri define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
25 | 1-1 | 0 | has_different_employer_definition | bool | Mississippi | MS | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Mississippi define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
26 | 1-1 | 0 | has_different_employer_definition | bool | Montana | MT | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Montana define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
27 | 1-1 | 0 | has_different_employer_definition | bool | North Carolina | NC | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of North Carolina define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
28 | 1-1 | 0 | has_different_employer_definition | bool | North Dakota | ND | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of North Dakota define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
29 | 1-1 | 0 | has_different_employer_definition | bool | Nebraska | NE | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Nebraska define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
30 | 1-1 | 0 | has_different_employer_definition | bool | New Hampshire | NH | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of New Hampshire define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
31 | 1-1 | 0 | has_different_employer_definition | bool | New Jersey | NJ | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of New Jersey define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
32 | 1-1 | 0 | has_different_employer_definition | bool | New Mexico | NM | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of New Mexico define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
33 | 1-1 | 0 | has_different_employer_definition | bool | Nevada | NV | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Nevada define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
34 | 1-1 | 0 | has_different_employer_definition | bool | New York | NY | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of New York define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
35 | 1-1 | 0 | has_different_employer_definition | bool | Ohio | OH | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Ohio define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
36 | 1-1 | 0 | has_different_employer_definition | bool | Oklahoma | OK | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Oklahoma define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
37 | 1-1 | 0 | has_different_employer_definition | bool | Oregon | OR | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Oregon define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
38 | 1-1 | 0 | has_different_employer_definition | bool | Pennsylvania | PA | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Pennsylvania define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
39 | 1-1 | 0 | has_different_employer_definition | bool | Puerto Rico | PR | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Puerto Rico define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
40 | 1-1 | 0 | has_different_employer_definition | bool | Rhode Island | RI | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Rhode Island define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
41 | 1-1 | 0 | has_different_employer_definition | bool | South Carolina | SC | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of South Carolina define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
42 | 1-1 | 0 | has_different_employer_definition | bool | South Dakota | SD | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of South Dakota define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
43 | 1-1 | 0 | has_different_employer_definition | bool | Tennessee | TN | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Tennessee define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
44 | 1-1 | 0 | has_different_employer_definition | bool | Texas | TX | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Texas define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
45 | 1-1 | 0 | has_different_employer_definition | bool | Utah | UT | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Utah define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
46 | 1-1 | 0 | has_different_employer_definition | bool | Virginia | VA | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Virginia define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
47 | 1-1 | 0 | has_different_employer_definition | bool | US Virgin Islands | VI | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of US Virgin Islands define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
48 | 1-1 | 0 | has_different_employer_definition | bool | Vermont | VT | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Vermont define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
49 | 1-1 | 0 | has_different_employer_definition | bool | Washington | WA | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Washington define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
50 | 1-1 | 0 | has_different_employer_definition | bool | Wisconsin | WI | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Wisconsin define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
51 | 1-1 | 0 | has_different_employer_definition | bool | West Virginia | WV | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of West Virginia define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | False |
52 | 1-1 | 0 | has_different_employer_definition | bool | Wyoming | WY | EMPLOYERS As mentioned above, one of the basic factors in determining coverage is whether services are performed for employers. The coverage provisions of most state laws use the terms “employing unit” and “employer” to make the distinctions needed to address this issue. “Employing unit” is the more generic term, it applies to any one of several specified types of legal entities that has one or more individuals performing service for it within a state. An “employer” is an employing unit that meets the specific requirements of UI law. Accordingly, services provided for an “employer” are covered, and, as a result, an employer is subject to UI tax liability and its workers accrue rights to receive UI benefits.
For federal UI purposes, whether an employing unit is an employer depends on the number of days or weeks a worker is employed or the amount of the employing unit’s quarterly or yearly payroll. Except for agricultural labor and domestic service, FUTA applies to employing units who paid wages of $1,500 or more during any calendar quarter in the current or immediately preceding calendar year, or to employing units with one or more workers on at least one day in each of 20 different weeks during the current or immediately preceding calendar year. About half of the states use this federal definition.
The following table provides information on which employing units are considered employers in each state that uses a definition other than the one in FUTA. | Does the state of Wyoming define “employer” in a manner which is different from the FUTA 20 weeks/$1,500 rule? | True |
53 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Alaska | AK | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Alaska have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
54 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Alabama | AL | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Alabama have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
55 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Arkansas | AR | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Arkansas have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
56 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Arizona | AZ | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Arizona have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
57 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | California | CA | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of California have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | True |
58 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Colorado | CO | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Colorado have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
59 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Connecticut | CT | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Connecticut have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
60 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | District of Columbia | DC | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of District of Columbia have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | True |
61 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Delaware | DE | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Delaware have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
62 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Florida | FL | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Florida have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | True |
63 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Georgia | GA | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Georgia have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
64 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Hawaii | HI | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Hawaii have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
65 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Iowa | IA | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Iowa have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
66 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Idaho | ID | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Idaho have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
67 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Illinois | IL | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Illinois have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
68 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Indiana | IN | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Indiana have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
69 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Kansas | KS | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Kansas have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
70 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Kentucky | KY | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Kentucky have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
71 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Louisiana | LA | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Louisiana have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
72 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Massachusetts | MA | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Massachusetts have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
73 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Maryland | MD | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Maryland have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
74 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Maine | ME | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Maine have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
75 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Michigan | MI | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Michigan have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
76 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Minnesota | MN | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Minnesota have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | True |
77 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Missouri | MO | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Missouri have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
78 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Mississippi | MS | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Mississippi have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
79 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Montana | MT | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Montana have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
80 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | North Carolina | NC | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of North Carolina have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
81 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | North Dakota | ND | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of North Dakota have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
82 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Nebraska | NE | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Nebraska have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
83 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | New Hampshire | NH | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of New Hampshire have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
84 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | New Jersey | NJ | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of New Jersey have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
85 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | New Mexico | NM | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of New Mexico have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
86 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Nevada | NV | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Nevada have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
87 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | New York | NY | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of New York have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | True |
88 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Ohio | OH | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Ohio have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
89 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Oklahoma | OK | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Oklahoma have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
90 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Oregon | OR | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Oregon have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
91 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Pennsylvania | PA | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Pennsylvania have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | False |
92 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Puerto Rico | PR | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Puerto Rico have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | True |
93 | 1-2 | 0 | has_different_agricultural_labor_provisions | bool | Rhode Island | RI | AGRICULTURAL LABOR — The FUTA agricultural labor provisions apply to employing units who paid wages in cash of $20,000 or more for agricultural labor in any calendar quarter in the current or preceding calendar year, or who employed 10 or more workers on at least one day in each of 20 different weeks in the current or immediately preceding calendar year. Under FUTA, agricultural labor is performed when workers: • raise or harvest agricultural or horticultural products on a farm; • work in connection with the operation, management, conservation, improvement, or maintenance of a farm and its tools and equipment; • handle, process, or package any agricultural or horticultural commodity if a farm produced over half of the commodity (for a group of more than 20 operators, all of the commodity); • do work related to cotton ginning, or processing crude gum from a living tree; or • do housework in a private home if it is on a farm that is operated for profit.
The term “farm” includes stock, dairy, poultry, fruit, fur-bearing animals, and truck farms, as well as plantations, ranches, nurseries, ranges, greenhouses, or other similar structures used primarily for raising agricultural or horticultural commodities, and orchards. Agricultural labor does not include reselling activities that do not involve any substantial activity of raising agricultural or horticultural commodities, such as operation of a retail store or a greenhouse used primarily for display or storage.
FUTA excludes coverage of certain temporary agricultural services performed by aliens. However, these services are counted in determining whether an agricultural employer meets the wage or size-of-firm requirements for coverage. Most states have followed the FUTA provision and, therefore, have limited coverage to service performed on large farms. A few states cover services on smaller farms. The following table describes each state’s agricultural labor provisions that differ from the FUTA provisions. | Does the state of Rhode Island have provisions for agricultural labor which differ from the FUTA 20 weeks/$20,000 rule? | True |
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