If I'm self-employed, do I need to have
an ESC account?
Maybe. If you have employees, you will
need to set up an account with us to report and pay unemployment
insurance contributions on your employees.
However, if you do not have any employees, you do not need to set
up an account with us. Sole proprietors, partners, and LLC members
are not considered employees as they work for the profit/loss of
the business. Wages paid are actually a draw against a share of
the profit of the business. This is different than working for a
corporation where the individuals are working for the corporate
entity and profits can be distributed to share holders in the corporation.