|
State/
Possession |
General Inclusions/Exclusions |
Part-Time Workers |
Domestic Workers |
Agricultural Workers |
Students |
|
AL |
Excludes insurance and real estate agents on commission. |
Excludes work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
AK |
Includes employers of one or more workers.
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $250 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
AZ |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
AR |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
CA |
Excludes real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
Includes in-home supportive services provided under the Welfare & Institution Code. |
Includes employers of agricultural workers who pay wages greater than $100 in a calendar quarter. |
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
CO |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes students and their spouses working for schools. |
|
CT |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
DE |
Excludes insurance and real estate agents on commission. |
|
|
|
Excludes students working for schools. |
|
DC |
Excludes insurance agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
Includes employers of domestic workers with a quarterly payroll of at least $500. |
Includes agricultural workers. |
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
FL |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
Includes employers of agricultural workers who employ 5 or more individuals in 20 weeks or pay wages greater than $10,000 in a calendar quarter. |
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
GA |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
HI |
Includes employers of one or more workers.
Excludes insurance and real estate agents on commission. |
Excludes work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
ID |
Excludes insurance and real estate agents on commission. |
|
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
IL |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
IN |
Excludes insurance agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
IA |
Excludes real estate agents on commission. |
|
|
|
Excludes students and their spouses working for schools. |
|
KS |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes students working for schools. |
|
KY |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
LA |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
ME |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $150 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
MD |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
MA |
Excludes employers whose inclusions would adversely affect efficient administration or impair fund.
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
MI |
Excludes members of bands or orchestras.
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes all work performed by a work-study student and part-time work by a student who is a minor.
Excludes students and their spouses working for schools. |
|
MN |
Excludes insurance and real estate agents on commission, except where performed by a corporate officer. |
|
|
Includes employers of agriculatrural workers who employ 4 or more in 20 weeks or pay wages of $20,000 or more in a calendar quarter. Excludes agricultural workers 16 years of age or younger unless employer is covered under federal law. |
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
MS |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
MO |
Excludes insurance and real estate agents on commission. |
|
|
|
Excludes students and their spouses working for schools. |
|
MT |
Excludes insurance and real estate agents on commission. |
|
|
|
Excludes students and their spouses working for schools. |
|
NE |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
NV |
Excludes real estate agents on commission. |
|
|
|
Excludes students and their spouses working for schools. |
|
NH |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
Allows employers to elect whether or not to cover domestic workers. |
Allows employers to elect whether or not to cover agricultural workers.
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
NJ |
Excludes insurance and real estate agents on commission. |
|
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
NM |
Excludes insurance and real estate agents on commission. |
|
|
|
Excludes students working for schools. |
|
NY |
Excludes real estate agents on commission. |
|
Includes domestic service employers with a quarterly payroll of at least $500. |
Includes employers of agricultural workers who pay wages of $500 or more in a calendar quarter. |
Excludes students and their spouses working for schools. |
|
NC |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes students and their spouses working for schools. |
|
ND |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
OH |
Excludes insurance agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
OK |
Excludes insurance and real estate agents on commission. |
|
|
|
Excludes student nurses and interns employed by a hospital. |
|
OR |
Excludes insurance and real estate agents on commission. |
|
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
PA |
Includes employers of one or more workers.
Excludes insurance and real estate agents on commission. |
|
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
PR |
Excludes real estate agents on commission. |
|
|
Includes agricultural workers. |
Excludes students working for schools. |
|
RI |
Excludes real estate agents on commission. Exludes insurance agents on commission, except where services are performed for a corporation or by industrial and debit insurance agents. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
Includes agricultural workers. |
Excludes students working for schools. |
|
SC |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
SD |
Excludes insurance agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
TN |
Excludes insurance and real estate agents on commission. |
|
|
|
Excludes students and their spouses working for schools. |
|
TX |
Excludes insurance and real estate agents on commission. |
|
|
Includes employers of agricultural workers who employ 3 individuals in at least 20 different calendar weeks or who pay at least $6,250 in cash wages during a calendar quarter. |
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
UT |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
VT |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes students and their spouses working for schools. |
|
VI |
|
|
Includes domestic services empooyers with a quarterly payroll of at least $500. |
Includes agricultural workers. |
Excludes students working for schools. |
|
VA |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
Excludes 1) medical services performed in a private residence if the employer is the person receiving the services; and 2) services performed under agreement with a Public Human Services Agency in the home of either the recipient or the provider of the service. |
|
Excludes student nurses and interns employed by a hospital.
Excludes students working for schools. |
|
WA |
Excludes insurance and real estate agents on commission. |
|
|
Includes agricultural workers except for students between terms and work performed by spouses or unmarried children under 18 on corporate farms. |
Excludes students and their spouses working for schools. |
|
WV |
Excludes insurance agents on commission. |
|
Excludes domestic workers. |
Excludes agricultural workers. |
Excludes students working for schools. |
|
WI |
Excludes insurance and real estate agents on commission. |
Excludes PT work for non-profit exempt from federal income tax where remuneration is less than $50 in any calendar quarter. |
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
|
WY |
Excludes real estate agents on commission. |
|
|
|
Excludes student nurses and interns employed by a hospital.
Excludes students and their spouses working for schools. |
