I'm one of two shareholders in a Florida corporation. Business is seasonal, and there will be no work and no income for the next five months. Officer employees of corporations in Florida are required to pay unemployment tax on their compensation. However, I cannot find anything on the state's website stating whether an officer employee is entitled to unemployment compensation when the business must temporarily lay them off for lack of work and revenue. Anyone know what the deal is on this? If the wages of officers are subject to the tax it seems that they should be eligible to collect benefits. Yes or no?