Employment Law Questions? Ask an Employment Lawyer.
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The law is only that you must pay unemployment based on your employees, what is missing from the law is an exclusion from paying for people who are not eligible to collect benefits such as high school students. The law says you have to pay on the employees and employee means anyone who works for you regardless of their status unless exempt. The students are not exempt under the statute and there is nothing in the law that exempts them from being excluded from payment of unemployment taxes.