A person performing services for wages for a sole
proprietorship is engaged in covered employment and
therefore must be reported, unless
that person is an immediate family member of the
sole proprietor as described below.
If you are the sole proprietor of a limited liability company
not classified as a corporation for federal tax purposes, the
following person employed by the single member limited liability
company are not engaged in covered employment and therefore do
not need to be reported:
- The sole proprieter (self);
- The spouse of the sole proprieter;
- Children of the sole proprieter under the age of
- Parents of the sole proprieter.