ES Tax FAQs
Table of Contents
Have a question? Check this list to see if we have an answer. If your question is not listed below, please email us at firstname.lastname@example.org and we will provide the best answer that we can.
Questions about account status
- If I'm self-employed, do I need to have an employment security tax account?
- My business has changed from a sole proprietor to a corporation. I have the same business and the same owner. Why do I need a new state account number?
- A partner of mine left our partnership. Would you take his name off the account?
- My spouse died and our business was in his name. Would you change the name of the account to mine?
- I don't have any employees this quarter. Do I still need to file a contribution report?
- Why did you close my account? I'm still in business.
- Why did my rate go up?
- I had to fire an employee. How will that affect my rate?
- My new employee has already paid in the maximum UI contributions with her previous employer this year. Why do I have to pay for her since you already have that money?
Questions about wages and deductions
- What is the taxable wage base for this year? What was it last year?
- Are 401(k) deductions reportable?
- I just hired an employee who tells me that I shouldn't deduct employment security tax from his check because he's not qualified to collect benefits. Is that true?
- My employees are the best. If I give them a bonus do I have to pay contributions?
- Are wages, including salaries and draws, paid to corporate officers reportable for ES contributions?
- Are wages, including salaries and draws, paid to partners or sole proprietors reportable for ES contributions?
- Are wages, including salaries and draws, paid to an Limited Liability Company manager reportable for ES contributions?
- Is the employee portion of unemployment security tax deductible for federal income tax purposes?
- Are my employee expense reimbursement payments reportable?
- I did not receive my quarterly contribution report form - where can I get one?
- What do I do when an employee didn't come back for his check and now I'll be paying him in the next quarter?
- How come I keep getting notices about missing social security numbers?
- I received a notice saying my contribution report and wage schedule were "out of balance." What does this mean?
- How can I contact the Internal Revenue Service?