Wage Reporting
All employers and third-party administrators must file a quarterly wage report online that reports the wages paid to all employees during the quarter. This report is then used to calculate unemployment taxes and determine unemployment benefits available to claimants, making it essential for accurate tax and benefit administration.
To report wages, have the below employee information ready:
- Name of the Employee
- Social Security Number
- Gross Wage
Consequences of Not Submitting Wage Reports
Penalties and interest will be charged to employer accounts who do not submit their quarterly contribution reports (i.e., quarterly wage reports) within 15 days of the Notice of Non-Receipt (OES-054), which is mailed out to employers who fail to submit their quarterly report by the deadline. These quarterly reports must be submitted on any active tax accounts regardless of whether or not any wages or taxable wages were paid during the quarter.
For experience-rated employers, a penalty of $200 plus 10% of the total contributions due will be applied if the quarterly report is not filed within 15 days of the date on the Notice of Non-Receipt (OES-054). Interest continues to accrue at 1% per month until paid.
For reimbursing employers, a penalty of $20 each day, up to a maximum of $200, will be applied. If reimbursing payments are not made within 45 days of the mailing of the Quarterly Statement for Reimbursement of Benefits Paid, a penalty of 5% of the amount due will be added. Interest continues to accrue at 1% per month until paid.
OESC allows employers to manage their accounts, pay contributions, file reports and view electronic communications online.
