Reporting wages – UI vs. Paid Leave

Reporting wages paid to family members of sole proprietors

There are certain situations in which family members of sole proprietors 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.
Sole proprietor’s non-family member employees Sole proprietor’s adult child Sole proprietor’s minor child Sole proprietor’s spouse Sole proprietor’s parent Covered by UI? Covered by Paid Leave? Which account will I use to report these wages?
Yes         Yes Yes Joint UI/Paid Leave
  Yes       Yes Yes Joint UI/Paid Leave
    Yes     No Yes Paid Leave-ONLY
      Yes   No Yes Paid Leave-ONLY
        Yes No Yes Paid Leave-ONLY

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