"In order to receive unemployment benefits, you must have worked in a job where the employer has paid unemployment taxes on your behalf"."In most cases, self-employed workers and freelance workers who lose their income are not eligible for unemployment benefits".Для работодателей: "On the other hand, you have few reporting or tax responsibilities for independent contractors. You must report his/her the amount you have paid each year for that person on a Form 1099-MISC, but you don't have to withhold or pay FICA taxes on these payments". Отсюда получается, что контрактникам пособие по безработице не полагается. Налог на потенциальную безработицу работодатель платит только за сотрудников (employees). Нет?Взяла отсюда: https://www.thebalancesmb.com/important-unemployment-tax-questions-399047И отсюда: https://www.thebalancesmb.com/which-should-i-hire-employee-or-contract-worker-398616