If Job Service determines an employer is liable to pay unemployment insurance taxes, the employer must then file and Employer's Contribution and Wage Report quarterly. These forms are mailed quarterly to all employers who have been determined liable for coverage. The reports must be completed and returned with the tax due by the end of the month following each calendar quarter. Reports and payments not submitted on time are subject to interest and penalty charges. Any employer who acquires the business of another liable employer.
Political subdivisions become liable immediately upon employing any non-excluded workers.
Some types of employment are excluded from the unemployment insurance tax. This exclusion does not apply to corporations. It applies to partnerships only if the worker has an exempting relationship with each partner. Other exclusions do exist. For others, contact our Tax Section.