Reporting wages – UI vs. Paid Leave

Reporting wages paid to public university student workers

There are certain situations in which public university student 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 public university student workers
Worker Type	Covered by UI?	Covered by Paid Leave?	Which account will I use to report these wages?
Public university student workers			Paid Leave-ONLY