Employment Law -- Employee

When Do I File The Tax Reporting Forms?

The Quarterly Wage, Contribution and Employment and Training Assessment Report (UC­B6) must be filed on or before the last day of the month following the close of the calendar quarter and must be filed each quarter even though wages were not paid during the quarter:

First quarter ends March 31: due April 1 ­ 30

Second quarter ends June 30: due July 1 ­ 31

Third quarter ends September 30: due October 1 ­ 31

Fourth quarter ends December 31: due January 1 ­ 31

If an employer has not submitted Form UC­B6 for any of the prior quarters at the time the employer is experience rated (at the beginning of each year), the employer will be assessed the maximum rate of 5.4%.

Employers interested in magnetic media reporting should contact the Employer Services Section for additional information.