Arizona Administrative Code › Title 6 - ECONOMIC SECURITY › Chapter 3 - DEPARTMENT OF ECONOMIC SECURITY - UNEMPLOYMENT INSURANCE › Article 17 - CONTRIBUTIONS › Section R6-3-1704 - Due Date of Quarterly Reports, Contributions, and Payments in Lieu of Contributions

Current through Register Vol. 30, No. 28, July 12, 2024
A. Received date. If any due date prescribed
				in this regulation falls on a Saturday or Sunday, or a legal holiday, the due
				date shall be the next following business day. Quarterly reports,
				contributions, and payments in lieu of contributions, if mailed, shall be
				considered as received on the date shown on the postmark of the envelope in
				which they are received by the Department.
B. Regular due date. Each employing unit
				which is a covered employer subject to Title 23, Chapter 4, A.R.S., shall file
				with the Department quarterly reports on or before the due date; any employer
				failing to file a quarterly report when due is delinquent. Except as otherwise
				provided in this regulation, quarterly contribution and wage reports are due
				and contributions are due and payable on or before the last day of the month
				following the close of each calendar quarter in which the wages were paid,
				except that the contributions with respect to wages which are constructively
				paid shall be payable for the quarter in which such wages are constructively
				paid as provided by regulation
				R6-3-1705. Payments in lieu
				of contributions are due and payable on or before the last day of the second
				month following the close of each calendar quarter in which benefit claims are
				paid. Quarterly notification of the amount of payments in lieu of contributions
				due from an employer shall be mailed to his last known address following the
				end of each calendar quarter.
C.
				Due date for new employer. Quarterly contribution and wage reports due from an
				employer for the first time by reason of said employer's becoming subject
				during a current calendar year shall be deemed due on all wages paid by said
				employer for the preceding portion of that year on the last day of the month
				following the calendar quarter during which said employer became subject to
				Title 23, Chapter 4, A.R.S. Contributions due from such an employer who is
				liable for contributions shall be deemed due and payable on all wages paid by
				said employer for the preceding portion of that year on the same day as his
				quarterly contribution and wage reports for such period are due.
D. Delinquent date, and penalty, and
				interest. A quarterly report or contributions payment or payment in lieu of
				contributions which is not received on or before the due date is delinquent.
1. An employer who fails to file on or before
				the due date a contribution and wage report shall pay to the Department for
				each such delinquent report, subject to waiver for good cause shown, a penalty
				as prescribed in A.R.S. § 23- 723(A).
No penalty shall apply to delinquent reports when the
				  employer proves to the satisfaction of the Department that no wages were paid
				  and no contributions were due.
2. An employer who has not paid contributions
				or payments in lieu of contributions on or before the due date shall pay
				interest on the whole or part thereof remaining unpaid at the rate of 1% per
				month, or fraction thereof, from and after the due date until payment is
				received by the Department unless good cause is shown why such interest shall
				be waived.