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[ Tax Law Manual - TOC ] [ Ch 1 - Employing Unit ] [ Ch 2 - Employment ] [ Ch 3 - Employer ] [ Ch 4 - Taxes ] [ Ch 5 - Reports & Records ]
[ 2.1 - Services Included in Employment ] [ 2.2 - Services Excluded from Employment ] [ 2.3 - Included and Excluded Service ] [ 2.4 - Landman, Service by ] [ 2.5 - Indian Tribal Councils ] [ 2.6 - Special Type Cases ] [ Ch 2 - Index ]

Chapter 2: Employment

comments to: Tax Department

Table of Contents

This chapter discusses the aspects of the law that specifically apply to employment.

2.1 - Services Included in Employment

2.1.1   - Definition of Employment
2.1.2   - Analysis of Definition of Employment
2.1.3   - Services Essential to Employment
2.1.4   - Continuous Employment
2.1.5   - Wages Essential to Employment
2.1.6   - Control Essential to Employment
2.1.7   - Agent-Drivers or Commission-Drivers
2.1.8   - Service of Driver or Salesman
2.1.9   - Location of Service/Inter vs. Intra State Employment
2.1.10 - Reciprocal Arrangements - Other States
2.1.11 - Maritime Reciprocal Arrangement
2.1.12 - American Vessel/Aircraft (service on)
2.1.13 - Employment to Assist Employee or Agent
2.1.14 - Farm and Ranch Labor as Employment
2.1.15 - Foreign Service

2.2 - Services Excluded from Employment

2.2.1 - Service Eligible Under Act Of Congress
2.2.2 - Other State/Federal UI Agencies
2.2.3 - Certain Government Service

2.2.3.1 - Elected Official
2.2.3.2 - Member of a Legislative Body
2.2.3.3 - Member of the Judiciary
2.2.3.4 - Temporary Employee in Case of Emergency
2.2.3.5 - Nontenured or Advisory Position
2.2.3.6 - Service for Foreign Governments
2.2.3.7 - Service for the United States Government

2.2.4 - Domestic Service

2.2.5 - Relative, Service by

2.2.5.1 - Father or Mother, Service by
2.2.5.2 - Spouse, Service by
2.2.5.3 - Son or Daughter, Service by

2.2.6 - Partners

2.2.6.1 - Payments Made To a Partner

2.2.7 - Religious Service

2.2.7.1 - Churches & Religious Organizations
2.2.7.2 - Ministers

2.2.8   - Rehabilitation Organization
2.2.9   - Work-Relief/Work-Training Program
2.2.10 - Student Nurses and Interns
2.2.11 - Hospital Patient
2.2.12 - Student of a College
2.2.13 - ‘DE’ or ‘VOE’ Students
2.2.14 - Full-time Student for an Organized Camp
2.2.15 - Product Demonstrators
2.2.16 - Direct Seller
2.2.17 - Trademart, Services Performed at
2.2.18 - Sales Persons, Provisions Relating to
2.2.19 - Insurance Agents
2.2.20 - Real Estate Professionals

2.2.20.1 - Real Estate License Act
2.2.20.2 - Real Estate Broker and/or Salesman (Agent)
2.2.20.3 - Real Estate Instructor

2.2.21 - For Delivery/Courier Service
2.2.22 - Newspaper Delivery Service
2.2.23 - Inmates, Services by
2.2.24 - Fishing Vessels, Services on

2.3 - Included and Excluded Service

2.4 - Landman, Service by

2.5 - Indian Tribal Councils

2.6 - Special Type Cases

2.6.1   - Apprentices, Clerks, etc.
2.6.2   - Directors of a Corporation
2.6.3   - Officers of a Corporation
2.6.4   - Officer of an Unincorporated Association
2.6.5   - Aliens
2.6.6   - Pecan Shellers
2.6.7   - Pieceworkers
2.6.8   - Shrimp Headers
2.6.9   - Temporary, Casual & Workers in Training
2.6.10 - Trusts or Estates, Services for
2.6.11 - Health Care Workers
2.6.12 - Bingo Operations
2.6.13 - AmeriCorp Participants
2.6.14 - Sheep Shearer
2.6.15 - Election Workers
2.6.16 - Temporary Workers Due to Hurricane Katrina and Rita

2.6.16.1 - Background
2.6.16.2 - Scope

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Last Revision: May 07, 2009