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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.

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