Reports are due as follows, unless the due date falls on a weekend or state holiday, in which case the due date is extended to the next business day:
UI Tax Wage Report Schedule
|For Wages Paid During||Calendar Quarter Ends||Report Due By|
|January, February, March||March 31||April 30|
|April, May, June||June 30||July 31|
|July, August, September||September 30||October 31|
|October, November, December||December 31||January 31|
If quarterly reports and payments are filed late, penalties and interest are assessed. The penalty for a late report is 0.1% of total wages paid in the quarter; the minimum penalty is $35 and the maximum is $200. Interest on unpaid taxes accrues at 1% of the taxes due per each month, or portion of a month, that the payment is late. You can avoid the late report penalty charge by filing your reports on time, even if you are unable to pay the tax at the time of filing. However, if you cannot pay the tax due, contact the Collections Unit to make payment arrangements. The department may file liens, levy on property, and otherwise enforce collection of overdue amounts.
Can a single report be filed for the entire year?
No. You must file a quarterly Unemployment Tax and Wage Report for each quarter whether or not wages were paid. The primary reason for this is that monetary eligibility for unemployment benefits is based on the wages the claimant received in the first four of the last five completed calendar quarters prior to the quarter in which the claimant initially filed for benefits. Since benefit claims potentially may be filed at any time of the year, claimants’ monetary eligibility for benefits can be determined accurately and timely only if wages are reported quarterly.