StateSide

Reference

Employer registration by state

The revenue agency and the workforce agency you register with in each jurisdiction, and why one remote hire usually means two applications.

Hiring one employee in a new state generally creates two registrations, not one: an income tax withholding account with the revenue agency, and an unemployment insurance account with the workforce agency. They are separate applications, separate account numbers and separate filing calendars. In the nine states with no wage income tax you still need the unemployment registration.

StateIncome tax withholdingUnemployment insurance
Alaska Alaska Department of Revenue, Tax Division Alaska Department of Labor and Workforce Development, Employment Security Tax
Alabama Alabama Department of Revenue Alabama Department of Labor
Arkansas Arkansas Department of Finance and Administration, Withholding Tax Branch Arkansas Division of Workforce Services
Arizona Arizona Department of Revenue Arizona Department of Economic Security / Arizona Department of Revenue
California California Employment Development Department (payroll tax and PIT withholding) California Employment Development Department (EDD)
Colorado Colorado Department of Revenue Colorado Department of Labor and Employment (CDLE)
Connecticut Connecticut Department of Revenue Services Connecticut Department of Labor
District of Columbia DC Office of Tax and Revenue DC Department of Employment Services (DOES)
Delaware Delaware Division of Revenue Delaware Department of Labor, Division of Unemployment Insurance
Florida Florida Department of Revenue Florida Department of Revenue (Reemployment Tax)
Georgia Georgia Department of Revenue Georgia Department of Labor
Hawaii Hawaii Department of Taxation Hawaii Department of Labor and Industrial Relations (DLIR)
Iowa Iowa Department of Revenue Iowa Workforce Development
Idaho Idaho State Tax Commission Idaho Department of Labor
Illinois Illinois Department of Revenue Illinois Department of Employment Security (IDES)
Indiana Indiana Department of Revenue Indiana Department of Workforce Development
Kansas Kansas Department of Revenue Kansas Department of Labor
Kentucky Kentucky Department of Revenue Kentucky Office of Unemployment Insurance (Education and Labor Cabinet)
Louisiana Louisiana Department of Revenue Louisiana Workforce Commission
Massachusetts Massachusetts Department of Revenue Massachusetts Department of Unemployment Assistance (DUA)
Maryland Comptroller of Maryland Maryland Department of Labor, Division of Unemployment Insurance
Maine Maine Revenue Services Maine Department of Labor, Bureau of Unemployment Compensation
Michigan Michigan Department of Treasury Michigan Unemployment Insurance Agency (UIA)
Minnesota Minnesota Department of Revenue Minnesota Department of Employment and Economic Development (DEED)
Missouri Missouri Department of Revenue Missouri Department of Labor, Division of Employment Security
Mississippi Mississippi Department of Revenue Mississippi Department of Employment Security (MDES)
Montana Montana Department of Revenue Montana Department of Labor and Industry, Unemployment Insurance Division
North Carolina North Carolina Department of Revenue North Carolina Division of Employment Security (DES)
North Dakota North Dakota Office of State Tax Commissioner North Dakota Job Service
Nebraska Nebraska Department of Revenue Nebraska Department of Labor
New Hampshire New Hampshire Department of Revenue Administration New Hampshire Employment Security
New Jersey New Jersey Division of Taxation New Jersey Department of Labor and Workforce Development
New Mexico New Mexico Taxation and Revenue Department New Mexico Department of Workforce Solutions
Nevada Nevada Department of Taxation Nevada Department of Employment, Training and Rehabilitation (DETR)
New York New York State Department of Taxation and Finance New York State Department of Labor
Ohio Ohio Department of Taxation Ohio Department of Job and Family Services (ODJFS)
Oklahoma Oklahoma Tax Commission Oklahoma Employment Security Commission (OESC)
Oregon Oregon Department of Revenue Oregon Employment Department
Pennsylvania Pennsylvania Department of Revenue Pennsylvania Department of Labor and Industry, Office of UC Tax Services
Rhode Island Rhode Island Division of Taxation Rhode Island Department of Labor and Training (DLT)
South Carolina South Carolina Department of Revenue South Carolina Department of Employment and Workforce (DEW)
South Dakota South Dakota Department of Revenue South Dakota Department of Labor and Regulation
Tennessee Tennessee Department of Revenue Tennessee Department of Labor and Workforce Development
Texas Texas Comptroller of Public Accounts Texas Workforce Commission (TWC)
Utah Utah State Tax Commission Utah Department of Workforce Services
Virginia Virginia Department of Taxation Virginia Employment Commission (VEC)
Vermont Vermont Department of Taxes Vermont Department of Labor
Washington Washington State Department of Revenue Washington State Employment Security Department (ESD)
Wisconsin Wisconsin Department of Revenue Wisconsin Department of Workforce Development (DWD)
West Virginia West Virginia Tax Division WorkForce West Virginia
Wyoming Wyoming Department of Revenue Wyoming Department of Workforce Services
This is a determination aid, not advice. StateSide encodes published state rules and applies them mechanically to the facts you enter. It does not know your entity structure, your nexus history, your equity compensation, or the dozens of exceptions that turn a clean rule into a judgement call. Every determination cites the state source it came from — verify against that source, and take anything consequential to a payroll tax professional before you act on it.