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S Corporation Employees, Shareholders and Corporate Officers

    https://www.irs.gov/businesses/small-businesses-self-employed/s-corporation-employees-shareholders-and-corporate-officers
    Mar 16, 2021 · The definition of an employee for FICA (Federal Insurance Contributions Act), FUTA (Federal Unemployment Tax Act) and federal income tax withholding under the Internal Revenue Code include corporate officers. When corporate officers perform a service for the corporation and receive or are entitled to payments, those payments are considered wages. The fact that an officer is also a shareholder does not change this requirement. Such payments to the corporate officer …

ESDWAGOV - Corporate officers FAQ

    https://esd.wa.gov/employer-taxes/corporate-officers-FAQ
    If your corporate officers are covered for unemployment benefits, you must report them as employees and pay state unemployment taxes on their wages each quarter. They may be eligible for unemployment benefits if they lose their jobs. See question 41 for limitations on corporate-officer unemployment benefits.

ESDWAGOV - Exempting corporate officers

    https://esd.wa.gov/employer-taxes/corporate-officers
    Requesting insurance coverage for corporate officers. Effective January 1, 2014 a legislative law change allows Corporations to request coverage for all corporate officers and pay state unemployment taxes on them if they earn wages in Washington and meet certain criteria. To request coverage, please submit the voluntary election form.

Do business owners need to pay Unemployment Insurance?

    https://kewlaw.com/do-business-owners-need-to-pay-unemployment-insurance/
    Jun 18, 2021 · Generally, an employer must pay the UI payroll tax for all of its employees. A corporate officer exclusion is available for certain qualifying businesses and officers. Once the form is submitted, the corporate officers will not need to resubmit each year. Corporate officers may be excluded if all of the following conditions are met: The corporation had a taxable UI payroll of $500,000 or less for …Estimated Reading Time: 5 mins

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