Employer wage and tax reports must be filed on a quarterly basis for state unemployment. Reports are due by the last day of the month following the last month in each quarter (see table below). If the due date falls on a weekend or a legal holiday, the due date moves to the following business day. Penalties are charged on late reports.
Quarterly unemployment report due dates
| Report Covering | Due By |
|---|
| Quarter 1: January, February, March | April 30 |
| Quarter 2: April, May, June | July 31 |
| Quarter 3: July, August, September | October 31 |
| Quarter 4: October, November, December | January 31* |
Penalties
The assessment of penalties depends on how many late reports you’ve filed during the calendar year, as well as how many days after the due date the late reports are filed.
- First late report, filed within 30 days of the due date: $25
- First late report, filed more than 30 days after the due date: $75 ($25 plus an additional $50 penalty)
- Additional late reports, filed within 30 days of the due date: $125
- Additional late reports, filed more than 30 days after the due date: $175 ($125 plus an additional $50 penalty)
If all four quarters are filed late, the first quarter filed, no matter which, is subject to the standard $25 penalty, plus an additional $50 if filed more than thirty (30) days after the due date. The other three quarters are each subject to the $125 penalty, plus an additional $50 penalty if filed more than thirty (30) days after the due date.
The total maximum late filing penalty for one calendar year is $600.
Interest
Any payment owed is due at the time of report filing, and interest is charged on late payments. Interest is assessed at a rate of 1.5% per month on the original unpaid contributions and SCUF/surcharge balance for each month, or fraction of a month, the payment remains past due.