Posted on July 15, 2013

If an employee performs all services in one state, the employer pays unemployment insurance to that state.

But what if an employee performs services in more than one state? There are four factors, set forth by the Department of Labor, to determine to which state the employer must pay unemployment:

# Localization of services
# Base of operations of the employer
# Direction or control
# Employee’s state of residence

These four factors should be applied in successive order to determine where an employer should pay unemployment insurance.