What is the gross payroll amount that makes an employer liable for unemployment taxes in a calendar quarter?

The gross payroll amount that triggers an employer's liability for unemployment taxes in a calendar quarter is $1500. This threshold is significant because it determines the point at which an employer is required to begin contributing to the state unemployment insurance system, helping to provide benefits to workers who become unemployed through no fault of their own.

Understanding this threshold is essential as it affects both the employer's financial obligations and the overall management of payroll. If an employer's gross payroll in a calendar quarter surpasses this amount, they must register for unemployment taxes and comply with state reporting and payment requirements.

It's beneficial for employers to be aware of this threshold to ensure they remain compliant with state regulations and avoid potential penalties associated with failing to pay unemployment taxes once the threshold has been met.