Reporting wages – UI vs. Paid Leave

Reporting wages paid to agricultural workers

There are certain situations in which agricultural workers are covered by Paid Leave, but not UI.

• If you have employees who are covered by UI and Paid Leave, report them using your Joint UI/Paid Leave account. 
• If you have employees who are covered only by Paid Leave, report them using your Paid Leave-ONLY account.

Table showing how to report wages paid to agricultural workers

W2 employees	Met UI threshold?	Covered by UI	Covered by Paid Leave	Which account will I use to report these wages?
Yes	Yes			Joint UI/Paid Leave
Yes	No			Paid Leave-ONLY
No				No reporting required

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