Am I eligible for unemployment if I am a 1099 employee?

by JULIANE
(FORT MYERS, FLORIDA)

I WORK AS AN OFF-SHORE FISHING GUIDE. I HAVE BEEN LAID OFF UNTIL BUSINESS PICKS BACK UP. HOPEFULLY, BY THE FIRST OF 2010.

SOME OF MY INCOME WAS IN THE FORM OF TIPS BUT I ALSO RECEIVED A HAND WRITTEN BUSINESS CHECK FROM MY BOSS. AM I ELIGIBLE FOR UNEMPLOYMENT BENeFITS IF I GET A 1099 AT THE END OF EACH YEAR? I PAY SELF EMPLOYMENT TAXES AT THE END OF EACH YEAR BASED ON MY 1099 AND MY TIPS.


Hi Juliane,

It a question of whether you are employed in "covered employment".

An employer is supposed to pay UI taxes on any money paid for what is considered covered employment, but there are exceptions.

The link above includes the "tests" that a state uses to determine if you were an employee or an independent contractor.