Employment, or the number of covered workers, includes all persons on the payroll during the pay period which includes the 12th of the month. This count includes executives, part-time workers, persons on paid sick leave, paid vacation and so forth. However, workers who earned no wages, were on unpaid vacation or earned wages but not during the reference week are excluded. Total wages include gross wages and salaries, bonuses and tips. Total wages are calculated by summing all covered wages during the calendar quarter.
Taxable wages are that part of the total wages which is subject to the state unemployment tax.
This is the minimum established by federal law. Contributions are calculated by multiplying the employer contribution rate times taxable wages. Employer contributions are used to pay unemployment claims. Uses The covered workers and pay program represents the most comprehensive data base of monthly employment and quarterly earnings by industry and geographical area. The data base contains every employer covered by unemployment insurance.