News & Analysis as of

Limited Liability Company (LLC) Unemployment

Bressler, Amery & Ross, P.C.

New Jersey Appellate Court holds that Owners of Single-Member LLCs Can Be Independent Contractors and not Employees for Purposes...

In a big win for employers, the New Jersey Appellate Division issued a published decision holding that single-member LLCs can be independent contractors and not employees for purposes of unemployment fund contributions ...more

Ballard Spahr LLP

Payments to LLC Members Subject to Unemployment Compensation Tax

Ballard Spahr LLP on

The Commonwealth Court of Pennsylvania held that members of a limited liability company (LLC) are employees of the LLC and are subject to Pennsylvania unemployment tax. The case, King’s Kountry Korner, LLC v. Dep’t of Labor...more

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