I got a full-time employee that will be heading into the off-season. In my area we can keep pretty busy thru December. Jan/Feb/March are awful except for the occasional snow. We pay unemployment tax on him. Should we have him to file for those three months? We contacted the local unemployment office and they said that if we send in a letter giving him a startback date of April 1 he wouldn't have to seek employment during off season. If we need him a few times for snow removal or such he just calls in and reports his hours. I know our unemployment rate goes up if he draws but they said the maximum rate is 9% we are currently at 3%. Heck even if it triples it would be less costly then paying him salary through the winter months. This sounds like something we should all look into during the off season. What are you guys finding out?