Under the Hiring Incentives to Restore Employment Act (HIRE Act), employers who hire certain unemployed workers are allowed not to pay certain employment taxes. Most employers are eligible for this exemption. According to the HIRE Act, a “qualified employer” is any employer other than the United States, any State, or any political subdivision thereof, or any instrumentality of the foregoing, although “a public institution of higher education (as defined in section 101(b) of the Higher Education Act of 1965)” also is a qualified employer, even if a public institution. Contact Vision Payroll if you have further questions on the HIRE Act.