Are you an employer or an employee?

To make a long story short, assumong you are an employee.

Eligibility
1. You must meet the State requirements for wages earned or time worked during an established (one year) period of time referred to as a "base period". (In most States, this is usually the first four out of the last five completed calendar quarters prior to the time that your claim is filed.). In general, this is so-called "probation period", usually 3 months.

2. You must be determined to be unemployed through no fault of your own (determined under State law), and meet other eligibility requirments of State law.

I unfortunately you are an employer, you have to pay both UI benefits and UI tax to both federal and state. If you don't have an HR department, then call an HR consultant or HR service compay to handle the matters you love to hate.