Provided the services are also exempted under the Federal Unemployment Tax Act (FUTA) employment shall not include:
Domestic service in a private home, fraternity or sorority if the total cash remuneration for personal services is less than $1,000 per quarter in each quarter of a calendar year.
Agricultural labor as defined by the Act provided that the employer pays less than $20,000 per quarter, in each quarter of a calendar year, for agricultural labor and does not have 10 agricultural employees in each of 20 weeks during the year.
Services performed by an individual owner (proprietor) and the owner's spouse, parent(s) or minor child (under age 21).
Services performed by a general partner. A worker who bears an exempt relationship to all general partners (a minor child in a husband and wife partnership, for example), would also be exempt.
Services performed by a member of a limited liability company (LLC).
Licensed real estate agents, licensed insurance agents, and licensed security brokers paid on a commission basis. Hourly wages or salaries paid to these individuals are not exempt.
Salespersons not working on the employer's business premises who are paid only by commission and are free from the employer's control and direction.
Private duty registered or practical nurses, if the nursing service is performed in the patient's home and if substantially all the compensation is from health insurance proceeds. This exemption does not apply if any of the compensation or fee is paid to a nursing service business.
Pollsters or telephone survey conductors if the individual does not perform the service on the employer's premises, and the individual is paid for the service solely on a piece-rate or commission basis.
Casual labor but only if it is not in the course of the employing unit's trade or business.