Section R994-310-102 - Initiating Coverage(1) An agricultural employer is subject to unemployment contributions the first day of the quarter that wages are paid in the year in which the employer; (a) pays $20,000 or more in cash wages in a quarter, or(b) employs ten or more workers for some portion of a day in each of 20 different calendar weeks.(2) A domestic employer is subject to unemployment contributions the first day of the quarter that wages are paid in the year in which the employer pays $1000 or more in cash wages in any quarter.(3) A nonprofit organization defined in 26 U.S.C.3306(c)(8) is subject to unemployment contributions the first day of the quarter that wages are paid in the year in which the employer employs four or more workers for some portion of a day in each of 20 different calendar weeks. (a) A nonprofit organization that has an Internal Revenue Service 501(c)(3) classification as the result of an affiliation with a national organization that is subject in another state, is a subject employer on the day they pay any wages in this state.Utah Admin. Code R994-310-102