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.)
- posted
17 years ago
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