2019 started off great with an Unemployment Audit from the state of MD. Joy. It's not really the end of the world, more annoying than anything else, but the auditor had a problem with temp/day laborers and not paying into unemployment. He was saying although you pay a day laborer cash, you still need to pay into unemployment. Has anyone heard of this? I was under the impression a day laborer is exempt from unemployment and not needed to pay into it- they are hired on a 1 time basis for a 1 time job, it's not long term. I'm not going to argue with him, it's only a difference of paying a whopping $16, but has anyone else had this problem?