When it comes to hiring employees for your therapy practice, there’s no one-size-fits all approach. Federal labor laws apply to every business in the USA. Beyond that, though, you need to follow the rules for hiring employees set by your state.
This guide gives you a five step walkthrough for hiring employees in each state. You can use the table below to jump to your state. But before you do, take two minutes to review the steps involved.
State-by-state hiring laws for therapy practices (in 5 steps)
Each state has slightly different rules for how you hire employees. But for all of them, you follow these five steps.
Determine whether they’re a contractor or an employee
Contractors are typically hired on a short-term basis to complete a set amount or period of work for your practice. Employees work for you indefinitely.
How you treat contractors versus employees for accounting and tax purposes differs. Most importantly, as an employer, it’s up to you to withhold income tax and social security contributions from employees’ paychecks. You don’t need to do so when you pay contractors.
There are two sets of rules for determining whether a worker is a contractor or an employee: The Common Law Test and the ABC Test.
Each state uses either the Common Law Test or the ABC Test to determine whether a worker is a contractor or an employee.
The Common Law Test
Used by the IRS, New York, the District of Columbia, and 17 states, the Common Law test presumes a worker is a contractor unless these three criteria apply:
- Behavioral control: You set limits on how and when the worker completes their tasks. Set work hours, codes of conduct, and direct supervision are forms of behavioral control.
- Financial control: Contractors typically cover their own expenses. Employers typically cover employees’ expenses. Also, a contractor makes their services widely available on the market, while an employee works only for their employer.
- Relationship: Contracts defining ongoing roles and duties, and worker benefits like sick days and vacation are marks of an employer-employee relationship. Also, an employee typically does work that falls within normal business operations. Example: If your therapy practice hires a painter to paint the office, they’re likely a contractor. If it hires a therapist to treat clients, they’re more likely an employee.
The ABC Test
The US Department of Labor and 33 states use the ABC Test, which presumes a worker is an employee unless these three criteria apply:
- Absence of control: The worker is free from direct oversight and decides how and when they work. There may be some control even when a worker is a contractor—work hours that must fall within your practice’s operating hours, for instance.
- Business of the worker: The worker performs tasks that are “unusual” for your business. The painter vs. therapist example applies here.
- Customary engagement: The worker is available to be hired by other clients. If they’re technically available to other clients, but mostly rely on you for their income, the Department of Labor leans towards classifying these workers as employees.
Make sure you’re registered as an employer
Each state requires you to register as an employer. To do so, you should already have a federal employer identification number (EIN) for your therapy practice.
When you register as an employer, you’re registering to withhold and remit income tax to the state (from the employee’s paycheck) and to pay state unemployment tax (SUTA).
In some states, income tax and SUTA are two separate registrations you must complete; in others, they’re combined into a single registration. In states that don’t collect employees’ income tax, you don’t need to register for income tax withholding—but you still need to register for SUTA.
Make sure your new employee submits a Form W-4
Your new employee must use a federal Form W-4 to calculate federal income tax withholdings from their wages. They use a state W-4 to do the same thing, but at the state level. Some states even allow you to submit the IRS Form W-4 as a state tax form.
It’s up to the employee to complete and submit this form. You’re not allowed to help them complete it. They must submit the form before you pay them their first paycheck.
Report the new hire
Every state requires you to report new hires.
You’re typically required to report new employees within a particular time frame after they’ve been hired—for instance, within 20 days of hiring them.
The purpose of reporting new employees is to give the state information about their income in case the state needs to collect child support payments.
In some states—not all—you’re required to report both employees and contractors when to hire them.
Register for workers’ compensation
Each state has its own laws in terms of which workers qualify for workers’ compensation insurance. It’s up to you to determine whether your new hire qualifies. If they do, you can typically register them through your state’s worker’s compensation department.
Each section below includes links to workers’ compensation registration for the relevant state.
How to Hire Employees for Your Therapy Practice in Every State
How to hire employees for your therapy practice in Alabama
This is a basic outline of your obligations when you hire a new employee in Alabama. For more information, check out:
Employees vs. contractors in Alabama
Alabama uses the Common Law test to determine whether an individual you hire is a contractor or an employee.
Alabama employer registration for therapy practices
To hire employees in Alabama, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through the Alabama Department of Revenue
Alabama W-4 form for therapists
When you hire a new employee in Alabama, they're required to submit a state W-4 form:
Alabama new hire reporting for therapy practices
Alabama new hire reporting laws require you to report new hires within 7 days of hiring.
Alabama does not require you to report contractors as new hires.
Alabama workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if your business has fewer than five employees. They are also exempt if they are casual employees.
- To register an employee for workers’ comp in Alabama, visit the Alabama Department of Labor website
How to hire employees for your therapy practice in Alaska
This is a basic outline of your obligations when you hire a new employee in Alaska. For more information, check out:
Employees vs. contractors in Alaska
Alaska uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Alaska employer registration for therapy practices
To hire employees in Alaska, you must register for state unemployment tax (SUTA) payments. Alaska does not collect income tax.
- To register to pay SUTA in Alaska, create an account with myAlaska
Alaska W-4 form for therapists
When you hire a new employee in Alaska, you are not required to submit a state W-4 form, because Alaska does not collect income tax.
Alaska new hire reporting for therapy practices
Alaska new hire reporting laws require you to report new hires to the Child Support Enforcement Division within 20 days of hiring.
Alaska does not require you to report contractors as new hires.
Alaska workers’ compensation requirements for therapy practices
Most employees in Alaska must be registered for workers’ compensation.
- To register an employee for workers’ comp in Alaska, visit the Alaska Department of Labor and Workforce Development
How to hire employees for your therapy practice in Arizona
This is a basic outline of your obligations when you hire a new employee in Arizona. For more information, check out:
Employees vs. contractors in Arizona
Arizona uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
Arizona employer registration for therapy practices
To hire employees in Arizona, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
Arizona W-4 form for therapists
When you hire a new employee in Arizona, they're required to submit a state W-4 form.
Arizona new hire reporting for therapy practices
Arizona new hire reporting laws require you to report new hires within 20 days of hiring.
Arizona does not require you to report contractors as new hires.
Arizona workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- Register through the Industrial Commission of Arizona
How to hire employees for your therapy practice in Arkansas
This is a basic outline of your obligations when you hire a new employee in Arkansas. For more information, check out:
Employees vs. contractors in Arkansas
Arkansas uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Arkansas employer registration for therapy practices
To hire employees in Arkansas, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax in Arkansas, enroll with the Arkansas Taxpayer Access Point
- To register to pay SUTA in Arkansas, create an account with Tax 21
Arkansas W-4 form for therapists
When you hire a new employee in Arkansas, they're required to submit a state W-4 form.
Arkansas new hire reporting for therapy practices
Arkansas new hire reporting laws require you to report new hires to the state Attorney General within 20 days of hiring.
- Report new hires via Tax 21
Arkansas does not require you to report contractors as new hires.
Arkansas workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp in Arkansas, visit the Arkansas Workers’ Compensation Commission
How to hire employees for your therapy practice in California
This is a basic outline of your obligations when you hire a new employee in California. For more information, check out:
Employees vs. contractors in California
California uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
California employer registration for therapy practices
To hire employees in California, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
California W-4 form for therapists
When you hire a new employee in California, they're required to submit a state W-4 form.
California new hire reporting for therapy practices
California new hire reporting laws require you to report new hires to the state Attorney General within 20 days of hiring.
California requires you to report contractors as new hires if you pay them more than $600 over the course of one year, or if you sign a contract for more than $600 worth of labor to be completed within one year.
California workers’ compensation requirements for therapy practices
Most new hires in California must be registered for workers’ compensation.
- To register an employee for workers’ comp in California, visit the Employment Development Department
How to hire employees for your therapy practice in Colorado
This is a basic outline of your obligations when you hire a new employee in Colorado. For more information, check out:
Employees vs. contractors in Colorado
Colorado uses criteria A and C of the ABC Test to determine whether an individual you hire is a contractor or an employee.
Colorado employer registration for therapy practices
To hire employees in Colorado, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register with MyBizColorado
Colorado W-4 form for therapists
When you hire a new employee in Colorado, they're required to submit a state W-4 form.
Colorado new hire reporting for therapy practices
Colorado new hire reporting laws require you to report new hires to the state Attorney General within 20 days of hiring.
- Report new hires via the Colorado Office of Economic Security
Colorado requires you to report contractors as new hires.
Colorado workers’ compensation requirements for therapy practices
Most new hires in Colorado must be registered for workers’ compensation.
- To register an employee for workers’ comp in Colorado, visit the Colorado Department of Labor and Employment
How to hire employees for your therapy practice in Connecticut
This is a basic outline of your obligations when you hire a new employee in Connecticut. For more information, check out:
Employees vs. contractors in Connecticut
Connecticut uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Connecticut employer registration for therapy practices
To hire employees in Connecticut, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, register with the Connecticut State Department of Revenue Services
- To register to pay SUTA in Connecticut, create an account with the Connecticut Department of Labor
Connecticut W-4 form for therapists
When you hire a new employee in Connecticut, they're required to submit a state W-4 form.
Connecticut new hire reporting for therapy practices
Connecticut new hire reporting laws require you to report new hires within 20 days of hiring.
- Report new hires via the Connecticut Department of Labor
Connecticut requires you to report contractors as new hires if you expect to pay them in excess of $5,000 over the course of the year.
Connecticut workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp in Connecticut, visit the Connecticut Workers’ Compensation Commission
How to hire employees for your therapy practice in Delaware
This is a basic outline of your obligations when you hire a new employee in Delaware. For more information, check out:
Employees vs. contractors in Delaware
Delaware uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Delaware employer registration for therapy practices
To hire employees in Delaware, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register at Delaware One Stop
Delaware W-4 form for therapists
When you hire a new employee in Delaware, they're required to submit a state W-4 form.
Delaware new hire reporting for therapy practices
Delaware new hire reporting laws require you to report new hires within 20 days of hiring.
Delaware gives you the option of reporting contractors as new hires if you so choose.
Delaware workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp in Delaware, visit the Delaware Department of Labor Website
How to hire employees for your therapy practice in Florida
This is a basic outline of your obligations when you hire a new employee in Florida. For more information, check out:
Employees vs. contractors in Florida
Florida uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
Florida employer registration for therapy practices
Since Florida does not collect income tax, you only need to register to collect state unemployment tax (SUTA) before hiring employees.
- To register to pay SUTA in Florida, visit the Florida Department of Revenue
Florida W-4 form for therapists
Because the State does not collect income tax, there is no W-4 form for Florida.
Florida new hire reporting for therapy practices
Florida new hire reporting laws require you to report new hires to the state Attorney General within 20 days of hiring.
Florida requires you to report contractors as new hires.
Florida workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp in Florida, visit the Florida Department of Financial Services
How to hire employees for your therapy practice in Georgia
This is a basic outline of your obligations when you hire a new employee in Georgia. For more information, check out:
Employees vs. contractors in Georgia
Georgia uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Georgia employer registration for therapy practices
To hire employees in Georgia, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax in Georgia, log in to the Georgia Tax Center
- To register to pay SUTA in Georgia, sign up through the Georgia Department of Labor
Georgia W-4 form for therapists
When you hire a new employee in Georgia, they're required to submit a state W-4 form.
Georgia new hire reporting for therapy practices
Georgia new hire reporting laws require you to report new hires to the state within 10 days of hiring.
- Report new hires via the Georgia New Hire Reporting Center
Georgia does not require you to report contractors as new hires.
Georgia workers’ compensation requirements for therapy practices
Most new hires in Georgia must be registered for workers’ compensation.
- To register an employee for workers’ comp in Georgia, visit the Georgia State Board of Workers’ Compensation
How to hire employees for your therapy practice in Hawaii
This is a basic outline of your obligations when you hire a new employee in Hawaii. For more information, check out:
Employees vs. contractors in Hawaii
Hawaii uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Hawaii employer registration for therapy practices
To hire employees in Hawaii, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through Hawaii Business Express
Hawaii W-4 form for therapists
When you hire a new employee in Hawaii, they're required to submit a state W-4 form.
Hawaii new hire reporting for therapy practices
Hawaii new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Child Support Enforcement Agency
Hawaii does not require you to report contractors as new hires.
Hawaii workers’ compensation requirements for therapy practices
Most new hires in Hawaii must be registered for workers’ compensation.
- To register an employee for workers’ comp in Hawaii, visit the Hawaii Department of Labor and Industrial Relations
How to hire employees for your therapy practice in Idaho
This is a basic outline of your obligations when you hire a new employee in Idaho. For more information, check out:
Employees vs. contractors in Idaho
Idaho uses criteria A and C of the ABC Test to determine whether an individual you hire is a contractor or an employee.
Idaho employer registration for therapy practices
To hire employees in Idaho, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through Idaho Business Registration
Idaho W-4 form for therapists
When you hire a new employee in Idaho, they're required to submit a state W-4 form.
Idaho new hire reporting for therapy practices
Idaho new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Idaho Department of Labor
Idaho does not require you to report contractors as new hires.
Idaho workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp in Idaho, visit the Idaho Industrial Commission
How to hire employees for your therapy practice in Illinois
This is a basic outline of your obligations when you hire a new employee in Illinois. For more information, check out:
Employees vs. contractors in Illinois
Illinois uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Illinois employer registration for therapy practices
To hire employees in Illinois, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax in Illinois, visit MyTax Illinois
- To register to pay SUTA in Illinois, visit MyTax Illinois
Illinois W-4 form for therapists
When you hire a new employee in Illinois, they're required to submit a state W-4 form.
Illinois new hire reporting for therapy practices
Illinois new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Illinois Department of Employment Security
Starting January 1, 2024, Illinois requires you to report contractors as new hires.
Illinois workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp in Illinois, visit the Illinois Workers' Compensation Commission
How to hire employees for your therapy practice in Indiana
This is a basic outline of your obligations when you hire a new employee in Indiana. For more information, check out:
Employees vs. contractors in Indiana
Indiana uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Indiana employer registration for therapy practices
To hire employees in Indiana, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax in Indiana, visit the Indiana Department of Revenue
- To register to pay SUTA in Indiana, visit the Indiana Department of Workforce Development
Indiana W-4 form for therapists
When you hire a new employee in Indiana, they're required to submit a state W-4 form.
Indiana new hire reporting for therapy practices
Indiana new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Indiana New Hire Reporting Center
Indiana does not require you to report contractors as new hires.
Indiana workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual laborers.
- To register an employee for workers’ comp in Indiana, visit the Workers' Compensation Board of Indiana
How to hire employees for your therapy practice in Iowa
This is a basic outline of your obligations when you hire a new employee in Iowa. For more information, check out:
Employees vs. contractors in Iowa
Indiana uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
Iowa employer registration for therapy practices
To hire employees in Iowa, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit GovConnectIowa
- To register to pay SUTA, visit MyIowaUI
Iowa W-4 form for therapists
When you hire a new employee in Iowa, they're required to submit a state W-4 form.
Iowa new hire reporting for therapy practices
Iowa new hire reporting laws require you to report new hires to the state within 14 days of hiring.
- Report new hires via the Iowa Department of Human Services
Iowa requires you to report contractors as new hires.
Iowa workers’ compensation requirements for therapy practices
Most new hires in Iowa must be registered for workers’ compensation
- To register an employee for workers’ comp in Iowa, visit Iowa Workforce Development
How to hire employees for your therapy practice in Kansas
This is a basic outline of your obligations when you hire a new employee in Kansas. For more information, check out:
Employees vs. contractors in Kansas
Kansas uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Kansas employer registration for therapy practices
To hire employees in Kansas, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the Kansas Department of Revenue
- To register to pay SUTA, visit the Kansas Department of Labor
Kansas W-4 form for therapists
When you hire a new employee in Kansas, they're required to submit a state W-4 form.
Kansas new hire reporting for therapy practices
Kansas new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Kansas Department of Labor
Kansas does not require you to report contractors as new hires.
Kansas workers’ compensation requirements for therapy practices
All new hires in Kansas must be registered for workers’ compensation.
- To register an employee for workers’ comp in Kansas, visit the Kansas Department of Labor
How to hire employees for your therapy practice in Kentucky
This is a basic outline of your obligations when you hire a new employee in Kentucky. For more information, check out:
Employees vs. contractors in Kentucky
Kentucky uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
Kentucky employer registration for therapy practices
To hire employees in Kentucky, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the Kentucky Department of Revenue
- To register to pay SUTA, create an account with the Kentucky Office of Unemployment Insurance
Kentucky W-4 form for therapists
When you hire a new employee in Kentucky, they're required to submit a state W-4 form.
Kentucky new hire reporting for therapy practices
Kentucky new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Employer Services Portal
Kentucky does not require you to report contractors as new hires.
Kentucky workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp in Kentucky, visit the Kentucky Department of Workers’ Claims
How to hire employees for your therapy practice in Louisiana
This is a basic outline of your obligations when you hire a new employee in Louisiana. For more information, check out:
Employees vs. contractors in Louisiana
Louisiana uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Louisiana employer registration for therapy practices
To hire employees in Louisiana, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax in Louisiana, register with the Louisiana Department of Revenue
- To register to pay SUTA in Louisiana, create an account with the Louisiana Workforce Commission
Louisiana W-4 form for therapists
When you hire a new employee in Louisiana, they're required to submit a state W-4 form.
Louisiana new hire reporting for therapy practices
Louisiana new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via Louisiana New Hire Reporting
Louisiana does not require you to report contractors as new hires.
Louisiana workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the Louisiana Workforce Commission
How to hire employees for your therapy practice in Maine
This is a basic outline of your obligations when you hire a new employee in Maine. For more information, check out:
Employees vs. contractors in Maine
Maine uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Maine employer registration for therapy practices
To hire employees in Maine, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the Maine Tax Portal
- To register to pay SUTA, visit the Maine Department of Labor’s Unemployment Insurance Bureau
Maine W-4 form for therapists
When you hire a new employee in Maine, they're required to submit a state W-4 form.
Maine new hire reporting for therapy practices
Maine new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Maine Employer Portal
Maine does not require you to report contractors as new hires.
Maine workers’ compensation requirements for therapy practices
Most new hires in Maine must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp in Maine, visit the Maine Workers' Compensation Board
How to hire employees for your therapy practice in Maryland
This is a basic outline of your obligations when you hire a new employee in Maryland. For more information, check out:
Employees vs. contractors in Maryland
Maryland uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Maryland employer registration for therapy practices
To hire employees in Maryland, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through the Comptroller of Maryland
Maryland W-4 form for therapists
When you hire a new employee in Maryland, you’re required to submit a state W-4 form.
Maryland new hire reporting for therapy practices
Maryland new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the State Directory of New Hires Reporting
Maryland does not require you to report contractors as new hires.
Maryland workers’ compensation requirements for therapy practices
Most new hires in Maryland must be registered for workers’ compensation.
- To register an employee for workers’ comp in Maryland, visit the Maryland Workers' Compensation Commission
How to hire employees for your therapy practice in Massachusetts
This is a basic outline of your obligations when you hire a new employee in Massachusetts. For more information, check out:
Employees vs. contractors in Massachusetts
Massachusetts uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Massachusetts employer registration for therapy practices
To hire employees in Massachusetts, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, register with MassTaxConnect
- To register to pay SUTA, register with the Massachusetts Commonwealth Online.
Massachusetts W-4 form for therapists
When you hire a new employee in Massachusetts, you’re required to submit a state W-4 form.
Massachusetts new hire reporting for therapy practices
Massachusetts new hire reporting laws require you to report new hires to the state within 14 days of hiring.
- Report new hires via the Massachusetts New Hire Reporting Program
Massachusetts requires you to report contractors as new hires.
Massachusetts workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the Massachusetts Executive Office of Labor and Workforce Development
How to hire employees for your therapy practice in Michigan
This is a basic outline of your obligations when you hire a new employee in Michigan. For more information, check out:
Employees vs. contractors in Michigan
Michigan uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
Michigan employer registration for therapy practices
To hire employees in Michigan, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through the Michigan Department of Labor and Economic Opportunity
Michigan W-4 form for therapists
When you hire a new employee in Michigan, you’re required to submit a state W-4 form.
Michigan new hire reporting for therapy practices
Michigan new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Michigan New Hires Operation Center
Michigan does not require you to report contractors as new hires, although it is possible to do so (and encouraged).
Michigan workers’ compensation requirements for therapy practices
Some exceptions apply whereby smaller employers do not need to register their employees for workers’ compensation.
- To learn more, visit the Michigan Department of Licensing and Regulatory Affairs
How to hire employees for your therapy practice in Minnesota
This is a basic outline of your obligations when you hire a new employee in Minnesota. For more information, check out:
Employees vs. contractors in Minnesota
Minnesota uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
Minnesota employer registration for therapy practices
To hire employees in Minnesota, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the Minnesota Department of Revenue
- To register to pay SUTA, visit Minnesota Unemployment Insurance
Minnesota W-4 form for therapists
When you hire a new employee in Minnesota, you’re required to submit a state W-4 form.
Minnesota new hire reporting for therapy practices
Minnesota new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via Minnesota New Hire Reporting
Minnesota does not require you to report contractors as new hires.
Minnesota workers’ compensation requirements for therapy practices
Most new hires in Minnesota must be registered for workers’ compensation.
- To register an employee for workers’ comp, visit the Minnesota Department of Labor and Industry
How to hire employees for your therapy practice in Mississippi
This is a basic outline of your obligations when you hire a new employee in Mississippi. For more information, check out:
Employees vs. contractors in Mississippi
Mississippi uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
Mississippi employer registration for therapy practices
To hire employees in Mississippi, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the Mississippi Department of Revenue
- To register to pay SUTA, visit the Mississippi Department of Employment Security
Mississippi W-4 form for therapists
When you hire a new employee in Mississippi, you’re required to submit a state W-4 form.
Mississippi new hire reporting for therapy practices
Mississippi new hire reporting laws require you to report new hires to the state within 15 days of hiring.
- Report new hires via the Mississippi State Directory of New Hires
Mississippi does not require you to report contractors as new hires.
Mississippi workers’ compensation requirements for therapy practices
Most new hires in Mississippi must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the Mississippi Workers' Compensation Commission
How to hire employees for your therapy practice in Missouri
This is a basic outline of your obligations when you hire a new employee in Missouri. For more information, check out:
Employees vs. contractors in Missouri
Missouri uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
Missouri employer registration for therapy practices
To hire employees in Missouri, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through the Missouri Department of Revenue
Missouri W-4 form for therapists
When you hire a new employee in Missouri, you’re required to submit a state W-4 form.
Missouri new hire reporting for therapy practices
Missouri new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Missouri Employer website
Missouri does not require you to report contractors as new hires.
Missouri workers’ compensation requirements for therapy practices
Most new hires in Missouri must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the Missouri Department of Labor and Industrial Relations
How to hire employees for your therapy practice in Montana
This is a basic outline of your obligations when you hire a new employee in Montana. For more information, check out:
Employees vs. contractors in Montana
Montana uses criteria A and C of the ABC Test to determine whether an individual you hire is a contractor or an employee.
Montana employer registration for therapy practices
To hire employees in Montana, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the State of Montana website
- To register to pay SUTA, visit the Montana Department of Labor and Industry
Montana W-4 form for therapists
When you hire a new employee in Montana, you’re required to submit a state W-4 form.
Montana new hire reporting for therapy practices
Montana new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Montana New Hire Reporting Program
Montana does not require you to report contractors as new hires.
Montana workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the Montana Department of Labor and Industry
How to hire employees for your therapy practice in Nebraska
This is a basic outline of your obligations when you hire a new employee in Nebraska. For more information, check out:
Employees vs. contractors in Nebraska
Nebraska uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Nebraska employer registration for therapy practices
To hire employees in Nebraska, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, sign up with Nebraska online business registration
- To register to pay SUTA, visit NEworks
Nebraska W-4 form for therapists
When you hire a new employee in Nebraska, you’re required to submit a state W-4 form.
Nebraska new hire reporting for therapy practices
Nebraska new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Nebraska State Directory of New Hires
Nebraska requires you to report contractors as new hires.
Nebraska workers’ compensation requirements for therapy practices
Most new hires in Nebraska must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the Nebraska Workers' Compensation Court
How to hire employees for your therapy practice in Nevada
This is a basic outline of your obligations when you hire a new employee in Nevada. For more information, check out:
Employees vs. contractors in Nevada
Nevada uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Nevada employer registration for therapy practices
Since Nevada doesn’t collect income tax, there’s no need to register for income tax withholding.
- To register for SUTA, visit Nevada UI Employer Self-Service
Nevada W-4 form for therapists
Since Nevada does not collect income tax, there is no need for employees to fill out and submit a state W-4.
Nevada new hire reporting for therapy practices
Nevada new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via the Nevada Employer Portal
Nevada does not require you to report contractors as new hires.
Nevada workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the Nevada Department of Business & Industry
How to hire employees for your therapy practice in New Hampshire
This is a basic outline of your obligations when you hire a new employee in New Hampshire. For more information, check out:
Employees vs. contractors in New Hampshire
New Hampshire uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
New Hampshire employer registration for therapy practices
New Hampshire does not collect income tax. There is no need to register to withhold income tax from employees’ pay.
- To register to pay SUTA in New Hampshire, create an account with New Hampshire Employment Security.
New Hampshire W-4 form for therapists
Since New Hampshire does not collect income tax, there is no need for new employees to file state W-4 forms.
New Hampshire new hire reporting for therapy practices
New Hampshire new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- Report new hires via New Hampshire Employment Security
New Hampshire may require you to report as a new hire a contractor you pay more than $2,500 over the course of the year. Check with NHES for more details.
New Hampshire workers’ compensation requirements for therapy practices
Most new hires in New Hampshire must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp in New Hampshire, visit the New Hampshire Workers' Compensation Division
How to hire employees for your therapy practice in New Jersey
This is a basic outline of your obligations when you hire a new employee in New Jersey. For more information, check out:
Employees vs. contractors in New Jersey
New Jersey uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
New Jersey employer registration for therapy practices
To hire employees in New Jersey, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through the New Jersey Department of the Treasury
New Jersey W-4 form for therapists
When you hire a new employee in New Jersey, you’re required to submit a state W-4 form.
New Jersey new hire reporting for therapy practices
New Jersey new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit the New Jersey Child Support Employer Services Portal
New Jersey requires you to report contractors as new hires.
New Jersey workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the New Jersey Department of Labor and Workforce Development
How to hire employees for your therapy practice in New Mexico
This is a basic outline of your obligations when you hire a new employee in New Mexico. For more information, check out:
Employees vs. contractors in New Mexico
New Mexico uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
New Mexico employer registration for therapy practices
To hire employees in New Mexico, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the New Mexico Taxpayer Access Point
- To register to pay SUTA, visit the New Mexico Department of Workforce Solutions
New Mexico W-4 form for therapists
When you hire a new employee in New Mexico, you’re required to submit a state W-4 form.
New Mexico new hire reporting for therapy practices
New Mexico new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit the New Mexico New Hire Directory
New Mexico does not require you to report contractors as new hires.
New Mexico workers’ compensation requirements for therapy practices
Most new hires in New Mexico must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the New Mexico Workers' Compensation Administration
How to hire employees for your therapy practice in New York
This is a basic outline of your obligations when you hire a new employee in New York. For more information, check out:
Employees vs. contractors in New York
New York uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
New York employer registration for therapy practices
To hire employees in New York, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through New York Business Express
New York W-4 form for therapists
When you hire a new employee in New York, you’re required to submit a state W-4 form.
New York new hire reporting for therapy practices
New York new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit New York New Hire Reporting
New York requires you to report contractors as new hires.
New York workers’ compensation requirements for therapy practices
Most new hires in New York must be registered for workers’ compensation insurance. Failure to register qualifying employees can lead to felony charges.
- To register an employee for workers’ comp, visit the New York Workers' Compensation Board
How to hire employees for your therapy practice in North Carolina
This is a basic outline of your obligations when you hire a new employee in North Carolina. For more information, check out:
Employees vs. contractors in North Carolina
North Carolina uses the Common Law test to determine whether an individual you hire is a contractor or an employee.
North Carolina employer registration for therapy practices
To hire employees in North Carolina, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the North Carolina Department of Revenue
- To register to pay SUTA, visit the North Carolina Department of Commerce
North Carolina W-4 form for therapists
When you hire a new employee in North Carolina, you’re required to submit a state W-4 form.
North Carolina new hire reporting for therapy practices
North Carolina new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit the North Carolina Division of Social Services
North Carolina does not require you to report contractors as new hires.
North Carolina workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit The North Carolina Industrial Commission
How to hire employees for your therapy practice in North Dakota
This is a basic outline of your obligations when you hire a new employee in North Dakota. For more information, check out:
Employees vs. contractors in North Dakota
North Dakota uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
North Dakota employer registration for therapy practices
To hire employees in North Dakota, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the North Dakota Taxpayer Access Point
- To register to pay SUTA, visit the North Dakota Job Service
North Dakota W-4 form for therapists
When you hire a new employee in North Dakota, you’re required to submit a state W-4 form.
- Form W-4, Employee’s Withholding Certificate
North Dakota new hire reporting for therapy practices
North Dakota new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit North Dakota New Hire Reporting
North Dakota does not require you to report contractors as new hires.
North Dakota workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit North Dakota Workforce Safety and Insurance
How to hire employees for your therapy practice in Ohio
This is a basic outline of your obligations when you hire a new employee in Ohio. For more information, check out:
Employees vs. contractors in Ohio
Ohio uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Ohio employer registration for therapy practices
To hire employees in Ohio, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the Ohio Department of Taxation
- To register to pay SUTA, visit the Ohio Department of Job and Family Services
Ohio W-4 form for therapists
When you hire a new employee in Ohio, you’re required to submit a state W-4 form.
Ohio new hire reporting for therapy practices
Ohio new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit the Ohio New Hire Reporting Center
Ohio does not require you to report contractors as new hires.
Ohio workers’ compensation requirements for therapy practices
All new hires in Ohio must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the Ohio Bureau of Workers' Compensation
How to hire employees for your therapy practice in Oklahoma
This is a basic outline of your obligations when you hire a new employee in Oklahoma. For more information, check out:
Employees vs. contractors in Oklahoma
Oklahoma uses criteria A and B or A and C of the ABC Test to determine whether an individual you hire is a contractor or an employee.
Oklahoma employer registration for therapy practices
To hire employees in Oklahoma, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the Oklahoma Tax Commission
- To register to pay SUTA, visit the Oklahoma Employment Security Commission
Oklahoma W-4 form for therapists
When you hire a new employee in Oklahoma, you’re required to submit a state W-4 form.
Oklahoma new hire reporting for therapy practices
Oklahoma new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit the Oklahoma Employment Security Commission
Oklahoma does not require you to report contractors as new hires.
Oklahoma workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the Oklahoma Workers' Compensation Court
How to hire employees for your therapy practice in Oregon
This is a basic outline of your obligations when you hire a new employee in Oregon. For more information, check out:
Employees vs. contractors in Oregon
Oregon uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Oregon employer registration for therapy practices
To hire employees in Oregon, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through the Oregon Secretary of State
Oregon W-4 form for therapists
When you hire a new employee in Oregon, you’re required to submit a state W-4 form.
Oregon new hire reporting for therapy practices
Oregon new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit the Oregon Department of Justice Child Support site
Oregon requires you to report contractors as new hires.
Oregon workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the Oregon Workers' Compensation Division
How to hire employees for your therapy practice in Pennsylvania
This is a basic outline of your obligations when you hire a new employee in Pennsylvania. For more information, check out:
Employees vs. contractors in Pennsylvania
Pennsylvania uses criteria A and C of the ABC test to determine whether an individual you hire is a contractor or an employee.
Pennsylvania employer registration for therapy practices
To hire employees in Pennsylvania, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through the Pennsylvania One Stop Shop Hub
Pennsylvania W-4 form for therapists
When you hire a new employee in Pennsylvania, they are not required to submit a state W-4 form. In Pennsylvania, all income tax is paid (and withheld) at a flat rate.
Pennsylvania new hire reporting for therapy practices
Pennsylvania new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit Pennsylvania CareerLink
Pennsylvania does not require you to report contractors as new hires.
Pennsylvania workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
Intentionally failing to register an employee for workers’ compensation can result in felony charges.
- To register an employee for workers’ comp, visit the Pennsylvania Bureau of Workers' Compensation
How to hire employees for your therapy practice in Rhode Island
This is a basic outline of your obligations when you hire a new employee in Rhode Island. For more information, check out:
Employees vs. contractors in Rhode Island
Rhode Island uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Rhode Island employer registration for therapy practices
To hire employees in Rhode Island, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through the Rhode Island Division of Taxation
Rhode Island W-4 form for therapists
When you hire a new employee in Rhode Island, you’re required to submit a state W-4 form.
Rhode Island new hire reporting for therapy practices
Rhode Island new hire reporting laws require you to report new hires to the state within 14 days of their start date.
- To report new hires, visit the Rhode Island New Hire Reporting Directory
Rhode Island does not require you to report contractors as new hires.
Rhode Island workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the Rhode Island Department of Labor & Training
How to hire employees for your therapy practice in South Carolina
This is a basic outline of your obligations when you hire a new employee in South Carolina. For more information, check out:
Employees vs. contractors in South Carolina
South Carolina uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
South Carolina employer registration for therapy practices
To hire employees in South Carolina, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through the South Carolina Department of Revenue
South Carolina W-4 form for therapists
When you hire a new employee in South Carolina, you’re required to submit a state W-4 form.
South Carolina new hire reporting for therapy practices
South Carolina new hire reporting laws require you to report new hires to the state within 20 days of their start date
- To report new hires, visit South Carolina New Hire Reporting
Reporting contractors as new hires is optional in South Carolina.
South Carolina workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the South Carolina Workers' Compensation Commission
How to hire employees for your therapy practice in South Dakota
This is a basic outline of your obligations when you hire a new employee in South Dakota. For more information, check out:
Employees vs. contractors in South Dakota
South Dakota uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
South Dakota employer registration for therapy practices
Since South Dakota does not collect income tax, you only need to register for SUTA.
South Dakota W-4 form for therapists
South Dakota does not collect income tax, so employees do not need to submit a state W-4 form.
South Dakota new hire reporting for therapy practices
South Dakota new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit South Dakota New Hire Reporting
South Dakota does not require you to report contractors as new hires.
South Dakota workers’ compensation requirements for therapy practices
Most new hires in South Dakota must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the South Dakota Department of Labor and Regulation
How to hire employees for your therapy practice in Tennessee
This is a basic outline of your obligations when you hire a new employee in Tennessee. For more information, check out:
Employees vs. contractors in Tennessee
Tennessee uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Tennessee employer registration for therapy practices
Since Tennessee does not collect income tax, you only need to register for SUTA payments.
- Register by submitting Form LB-0441
Tennessee W-4 form for therapists
Tennessee does not collect income tax, so employees do not need to submit a state W-4 form.
Tennessee new hire reporting for therapy practices
Tennessee new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit Tennessee New Hire Reporting
Tennessee does not require you to report contractors as new hires.
Tennessee workers’ compensation requirements for therapy practices
Most new hires in Tennessee must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the Tennessee Department of Labor and Workforce Development
How to hire employees for your therapy practice in Texas
This is a basic outline of your obligations when you hire a new employee in Texas. For more information, check out:
Employees vs. contractors in Texas
Texas uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
Texas employer registration for therapy practices
Since Texas does not collect income tax, you only need to register for SUTA payments.
- Register through the Texas Workforce Commission
Texas W-4 form for therapists
Texas does not collect income tax, so employees do not need to submit a state W-4 form.
Texas new hire reporting for therapy practices
Texas new hire reporting laws require you to report new hires to the state within 20 days of their start date.
- To report new hires, visit the Texas Child Support Employer site
Texas requires you to report contractors as new hires.
Texas workers’ compensation requirements for therapy practices
Most new hires in Texas must be registered for workers’ compensation insurance
- To register an employee for workers’ comp, visit the Texas Department of Insurance
How to hire employees for your therapy practice in Utah
This is a basic outline of your obligations when you hire a new employee in Utah. For more information, check out:
Employees vs. contractors in Utah
Utah uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Utah employer registration for therapy practices
To hire employees in Utah, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through Utah’s Taxpayer Access Point
Utah W-4 form for therapists
When you hire a new employee in Utah, you’re required to submit a state W-4 form. It’s identical to the IRS (federal) W-4 form.
Utah new hire reporting for therapy practices
Utah new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit UtahID
Utah does not require you to report contractors as new hires.
Utah workers’ compensation requirements for therapy practices
Most new hires in Utah must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the Utah Labor Commission
How to hire employees for your therapy practice in Vermont
This is a basic outline of your obligations when you hire a new employee in Vermont. For more information, check out:
Employees vs. contractors in Vermont
Vermont uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Vermont employer registration for therapy practices
To hire employees in Vermont, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the Vermont Secretary of State
- To register to pay SUTA, visit the Vermont Department of Labor
Vermont W-4 form for therapists
When you hire a new employee in Vermont, you’re required to submit a state W-4 form.
- Form W-4VT, Employee’s Withholding Allowance Certificate
Vermont new hire reporting for therapy practices
Vermont new hire reporting laws require you to report new hires to the state within 10 days of hiring.
- To report new hires, visit Vermont New Hire Reporting
Vermont does not require you to report contractors as new hires.
Vermont workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the Vermont Department of Labor
How to hire employees for your therapy practice in Virginia
This is a basic outline of your obligations when you hire a new employee in Virginia. For more information, check out:
Employees vs. contractors in Virginia
Virginia uses criteria A and B or A and C of the ABC Test to determine whether an individual you hire is a contractor or an employee.
Virginia employer registration for therapy practices
To hire employees in Virginia, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through Virginia Tax
Virginia W-4 form for therapists
When you hire a new employee in Virginia, you’re required to submit a state W-4 form.
- Form VA-4, Employee’s Virginia Income Tax Withholding Exemption Certificate
Virginia new hire reporting for therapy practices
Virginia new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit the Virginia New Hire Reporting Center
Virginia requires you to report contractors as new hires.
Virginia workers’ compensation requirements for therapy practices
Most new hires in Virginia must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the Virginia Workers' Compensation Commission
How to hire employees for your therapy practice in Washington
This is a basic outline of your obligations when you hire a new employee in Washington. For more information, check out:
Employees vs. contractors in Washington
Washington uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
Washington employer registration for therapy practices
Since Washington State does not collect income tax, you only need to register to pay SUTA.
- Register for SUTA via the State of Washington website
Washington W-4 form for therapists
Since Washington doesn’t collect income tax, new hires are not required to submit W-4 forms.
Washington new hire reporting for therapy practices
Washington new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit the Washington State Department of Health and Social Services
Washington does not require you to report contractors as new hires.
Washington workers’ compensation requirements for therapy practices
Most new hires in Washington must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the Washington Department of Labor and Industries
How to hire employees for your therapy practice in Washington, D.C.
This is a basic outline of your obligations when you hire a new employee in DC. For more information, check out:
Employees vs. contractors in DC
DC uses the Common Law Test to determine whether an individual you hire is a contractor or an employee.
DC employer registration for therapy practices
To hire employees in DC, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register via MyTax DC
DC W-4 form for therapists
When you hire a new employee in DC, they're required to submit a state W-4 form.
DC new hire reporting for therapy practices
DC new hire reporting laws require you to report new hires to the state within 20 days of hiring.
DC does not require you to report contractors as new hires.
DC workers’ compensation requirements for therapy practices
Most new hires in DC must be registered for workers’ compensation.
- To register an employee for workers’ comp in DC, visit the DC Department of Employment Services
How to hire employees for your therapy practice in West Virginia
This is a basic outline of your obligations when you hire a new employee in West Virginia. For more information, check out:
Employees vs. contractors in West Virginia
West Virginia uses the ABC Test to determine whether an individual you hire is a contractor or an employee.
West Virginia employer registration for therapy practices
To hire employees in West Virginia, you must register both for state income tax withholding and state unemployment tax (SUTA) payments with a single, combined registration.
- Register through the West Virginia One Stop Business Portal
West Virginia W-4 form for therapists
When you hire a new employee in West Virginia, you’re required to submit a state W-4 form.
West Virginia new hire reporting for therapy practices
West Virginia new hire reporting laws require you to report new hires to the state within 14 days of hiring.
- To report new hires, visit the West Virginia New Hire Reporting Center
West Virginia requires you to report contractors as new hires if you pay them $2,500 or more for services.
West Virginia workers’ compensation requirements for therapy practices
Businesses in West Virginia with fewer than five employees are not required to register them for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the West Virginia Offices of the Insurance Commission
How to hire employees for your therapy practice in Wisconsin
This is a basic outline of your obligations when you hire a new employee in Wisconsin. For more information, check out:
Employees vs. contractors in Wisconsin
Wisconsin uses criteria A and C of the ABC test to determine whether an individual you hire is a contractor or an employee.
Wisconsin employer registration for therapy practices
To hire employees in Wisconsin, you must register both for state income tax withholding and state unemployment tax (SUTA) payments.
- To register to withhold and remit state income tax, visit the Wisconsin Department of Revenue
- To register to pay SUTA, visit the Wisconsin Department of Workforce Development
Wisconsin W-4 form for therapists
When you hire a new employee in Wisconsin, you’re required to submit a state W-4 form.
Wisconsin new hire reporting for therapy practices
Wisconsin new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit the Wisconsin New Hire Reporting Center
Wisconsin does not require you to report contractors as new hires.
Wisconsin workers’ compensation requirements for therapy practices
Most new hires in Wisconsin must be registered for workers’ compensation insurance.
- To register an employee for workers’ comp, visit the Wisconsin Department of Workforce Development
How to hire employees for your therapy practice in Wyoming
This is a basic outline of your obligations when you hire a new employee in Wyoming. For more information, check out:
Employees vs. contractors in Wyoming
Wyoming uses criteria A and C of the ABC test to determine whether an individual you hire is a contractor or an employee.
Wyoming employer registration for therapy practices
Since Wyoming does not collect income tax, you do not need to register to withhold income tax.
To register to pay SUTA:
- Visit WYUI
Wyoming W-4 form for therapists
Since Wyoming does not collect income tax, new employees are not required to submit W-4 forms.
Wyoming new hire reporting for therapy practices
Wyoming new hire reporting laws require you to report new hires to the state within 20 days of hiring.
- To report new hires, visit Wyoming New Hire Reporting
Wyoming does not require you to report contractors as new hires.
Wyoming workers’ compensation requirements for therapy practices
New hires are exempt from workers’ compensation if they are casual employees.
- To register an employee for workers’ comp, visit the Wyoming Department of Workforce Services
—
With so much variation from one state to the next, employee onboarding—especially if you run a remote therapy practice—can be a handful. It’s easier when you set up a comprehensive payroll solution for your therapy practice.
This post is to be used for informational purposes only and does not constitute legal, business, or tax advice. Each person should consult their own attorney, business advisor, or tax advisor with respect to matters referenced in this post.
Bryce Warnes is a West Coast writer specializing in small business finances.
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