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Posted by nomail1983 on January 16, 2007, 3:15 am
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My mother employs a person, Maria, to come into her home and
do various housekeeping chores.
I am confused about what my mother's responsibilities are
with respect to Calif employment taxes, especially the UI
and ETT taxes.
Maria works in other people's houses on other days. She is
not employed by a service. I assume that Maria is a US
citizen. My mother pays Maria more than $1000 per quarter
and less than $9000 annually.
First, I am surprised that the ETT tax applies. Does it?
Second, I am confused about how the UI tax rate is
determined.
Initially, it is 3.4%. Over time (after 3 years?), it might
increase to 6.2% (assuming 2007 rates). Under what
circumstances?
Can it ever become less than 3.4%? If so, under what
circumstances?
Finally, if Maria quits all of her jobs, can she collect UI?
If so, whom could she list as "last employer"?
(My understanding is that only "the" last employer's UI
reserve account is affected. But there seems to be several
last employers in this case.)
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