GroundRules
UIC § 637
Where this section sits in the code
- Unemployment Insurance Code - UIC
- DIVISION 1. UNEMPLOYMENT AND DISABILITY COMPENSATION [100. - 4751.]
- PART 1. UNEMPLOYMENT COMPENSATION [100. - 2129.]
- CHAPTER 3. Scope or Coverage [601. - 832.]
- ARTICLE 2. Excluded Services [629. - 657.]
“Employment” does not include service performed by any of the following:
(a) The officers and director of a corporation who are the sole shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(b) The officers and director of a corporation engaged in agriculture who are shareholders of the corporation and it is not subject to the Federal Unemployment Tax Act.
(c) An officer of a corporation who is the sole shareholder, or the only shareholder other than his or her spouse, and the service is not subject to the Federal Unemployment Tax Act.
Collected 2026-09-14T05:56:33Z. Source file · JSON