Reporting wages – UI vs. Paid Leave

Reporting wages paid to government workers

There are certain situations in which government 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 election judges or election workers
Worker Type	Covered by UI?	Covered by Paid Leave?	Which account will I use to report these wages?
Election officials or election workers who earn $1000 or more for the year			Joint UI/Paid Leave
Election officials or election workers who earn less than $1,000 for the year			Paid Leave-ONLY

Table showing how to report wages paid to members of a legislative body
Worker Type	Covered by UI?	Covered by Paid Leave?	Which account will I use to report these wages?
Member of a legislative body (i.e., city council, county council, park board, watershed management district, etc.)			Paid Leave-ONLY

Additional information about electing UI coverage for religious organization workers is available on our Special provisions relating to governmental, Indian tribal, and nonprofit organizations page.