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16 | For more information, contact City of South Bend Business License Administrator, Michelle Adams | madams@southbendin.gov | 574.235.5912 A HANDBOOK FOR STARTING A SMALL BUSINESS IN SOUTH BENDSMALL BUSINESS <br />UNEMPLOYMENT INSURANCE <br />Unemployment insurance is a partial, <br />temporary replacement of income to employees <br />who lose their jobs through no fault of their <br />own. As an employer, the business will generally <br />qualify for coverage if it: <br />●Has $1,500 or more total gross payroll in a <br />calendar quarter <br />●Employs one or more worker(s) for 20 <br />weeks or more during a calendar year <br />Establishing State Employment Insurance <br />Account: Employers must pay both Federal <br />Unemployment Tax Act (FUTA) and State <br />Unemployment Tax Act (SUTA) taxes. FUTA <br />taxes are paid to the Internal Revenue Service. <br />SUTA taxes are paid by establishing a state <br />employment insurance account by filing A <br />Report to Determine Status Form 2837, and then <br />filing quarterly payments by submitting Form <br />UC-1 Quarterly Contribution Report and Form <br />UC-5A, Quarterly Payroll Report to the Indiana <br />Department of Workforce Development. For more <br />information on state unemployment coverage <br />you may obtain an Employer’s Desk Guide by <br />contacting: <br />DEPARTMENT OF WORKFORCE <br />DEVELOPMENT (DWD) <br />101 North Senate Avenue, Rm. SE005 <br />Indianapolis, IN 46204 <br />800.437.9136 <br />in.gov/dwd/indiana-unemployment/employers <br />WORKERS’COMPENSATION <br />All Indiana employers must obtain workers’ <br />compensation insurance from a private insurance <br />carrier. If an injury to an employee occurs and <br />results in more than one day away from work, the <br />employer must electronically file an Indiana <br />Workers’ Compensation First Report of Employee <br />Injury, Illness. <br />Certification of Independent Contractor Status and <br />Workers’ Compensation Exemption: Independent <br />contractors in the construction and building trade <br />are required to apply to the <br />EMPLOYER RESPONSIBILITIES cont.