(1)   Conditions under which the employer becomes liable for unemployment health insurance contributions:

Any employer who employs six or more employees in any quarter during 1990 or in any quarter during any subsequent calendar year is liable for unemployment health insurance contributions for each quarter in which it employs six or more employees.

 

The number of employees in a calendar quarter is calculated by dividing the sum of the three monthly employment levels for the quarter by three.  An employing unit's employment level for each month of the quarter is the number of employees who worked or received pay for any part of the pay period that includes the 12th of the month as reported by most employers on the "Employer's Quarterly Tax Report," DET Form 0001.

(2)   Commencement and duration of liability during the calendar year:  Liability for contributions on wages paid begins on the first day of the first quarter of the calendar year in which the six‑employee average is reached.  The employer is liable for unemployment health insurance contributions for each subsequent quarter in which an average of six employees or more are employed.