Individual employe gross wage information is reported on the wage part of the report. If the report and tax payment are not received or postmarked by the due date, late filing fees are assessed. If a preprinted quarterly report form is not received please contact us for duplicate form. Wages of most employes are subject to the UI law. These include wages of part-time and temporary employes.
Payments made under most types of benefit plans are also subject.
Wages paid to certain individuals are excluded from the UI tax. The spouse and parents of a sole proprietor. The children of a sole proprietor under the age of 18, or under age 21 if they are students. Certain corporate officers, if elected to be excluded by the employer. UI tax rates for each employer can change each year depending on the employer's unemployment experience and payroll size.