"Employment" means all work done for you by persons (regardless of age) whom you pay, whether permanently or temporarily employed, unless the work is specifically exempted from coverage by the provisions of the Act.
Wages of an individual employed to perform or assist in performing the work of an employee are reportable by you for unemployment insurance purposes. An individual is deemed to be engaged by the employee’s employer if the employer had actual or constructive knowledge of the work performed by the individual. This is the case even when the individual is hired or paid by the employee. An employer is deemed to have constructive knowledge if he should have reasonably known or expected his employee to engage another individual.