Since not all pay periods are of the same duration, the following examples use the month of March as a reference month to illustrate proper reporting. If the pay period is a calendar week, the reference period is March 8-14. If the pay period is weekly but does not match the calendar week, the reference period is the seven-day period that includes the 12th. If the pay period is biweekly, corresponding to two calendar weeks, the 12th may fall into the first or second week of the pay period. If the pay period is biweekly but does not match calendar weeks, it is the fourteen-day period that includes the 12th.
Some employers pay twice a month according to the calendar month.
The proper reference period in this case is March 1-15. If the employers pay once a month, according to the calendar month, the pay period must include the 12th of the relevant month. The reference period here is March 1-31. These reports provide the number of people employed and the total wages paid to employees each quarter for every employer who is subject to unemployment insurance tax. If you filed a DE 6 Quarterly Wage Report without giving the number of workers employed for each of the three months, a Missing Data Notice will be automatically sent to you.