There are two types of employers: those who run a business and those who hire domestic services. Employers who run a business can be a person or a legal entity and include:
- Sole Proprietors
- Partnerships
- Joint Ventures
- Corporations
- Limited Liability Companies
- Estates
- Associations and Trusts
- Nonprofit and Charitable Organizations
- Public Entities, Including State and Federal Agencies
- Other Organizations
An employer becomes subject to state employment taxes upon paying a worker(s) more than $100 in a calendar quarter and must register with the Employment Development Department (EDD) within 15 days.
For more information, visit the EDD webpage entitled "Am I Required to Register as an Employer" , refer to the Information Sheet: Employment (DE 231), or call EDD's toll-free number 1-888-745-3886.