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Frequently Asked Questions
 

 

General Information:

·         Who pays the cost of Unemployment Insurance, the employer or the employee?

·         Why do employers pay the entire cost of unemployment benefits? Why doesn’t the employee contribute?

·         How can I control my tax costs?

·         How is my tax rate determined?

·         How am I notified when my rate changes?

·         What is an Experience Rating and how does it affect my tax rate?

·         What is the self-insurance or "reimbursement" option?

·         How do I know if unemployment benefits have been charged to my UI Employer Account?

·         I’m a base period employer. One of my workers quit without good cause, yet my experience record is still charged with part of his benefits. Why should I be charged when I had no control over his leaving?

·         If an employee quits or is fired, can he draw benefits?

·         I have written agreements with my workers that they are independent contractors. Doesn’t that exempt them from unemployment tax?

·         My workers meet all the requirements of an independent contactor for IRS purposes. Doesn’t that exempt them from state unemployment taxes?

·         Are Cafeteria and 401k plans reportable wages?

·         I’m an officer and sole shareholder of a subchapter S corporation. Why should I have to pay taxes on myself? I’ll never be able to draw benefits.

·         If I have already paid taxes on an employee in another state, and then transfer him to Nevada, can those wages be considered when calculating non-taxable wages?

·         Why do I have to report tips separately on my quarterly tax reports?

·         What posters and notices are required by Nevada law regarding unemployment insurance?

·         What if I sell my business?

·         What if I acquire an existing business?


Confidential Services:

·         Who can access confidential services?

·         What confidential services are available online?

·         What should I do if I experience technical difficulty using the online applications?

·         What should I do if I have questions regarding an online application?

·         The application "timed out" while I was using it. Now what should I do?

·         I saved my data online, but later could not retrieve it. Why?

Online Employer Registration:

·         What is online employer registration?

·         Are employers required to use the online registration process?

·         What types of business entities can I register?

·         Who cannot register online?

·         Who needs to register?

·         Who is subject to Nevada Unemployment Taxes?

·         What will be my tax rate?

·         Will I obtain my Nevada Unemployment Insurance Account Number immediately when I use online registration?

·         I began my online registration and lost my tracking identification number, what should I do?

·         How long will the online registration process take?

·         When using the online registration, I clicked the “Next” button and then realized I made an error on the previous page. How can I make corrections?

·         I failed to print a copy of the Internet Registration. How do I get a copy of the information I submitted?


Tax and Wage Reporting:

·         Are employers required to use the online tax and wage reporting service to file quarterly reports?

·         Will my filing forms still be mailed to me?

·         What constitutes wages?

·         Are tips reportable as wages?

·         Am I required to report Corporate Officer wages?

·         What are nontaxable wages?

·         My nontaxable wage figure does not match the estimated nontaxable wage amount indicated in the online application. What does this mean and how do I fix it?

·         I reported an employee to another state; can I carry these wages over for the purpose of taxable wage computation?

·         An error was made on a previously filed report. Can I make this correction online?

·         I did not have any employees this quarter. Is it still necessary for me to file an Employers Quarterly Contribution and Wage Report?

·         I filed my last report late, will there be late fees involved?

·         When are the delinquent dates for each quarter?


Browser Information and Settings:

·         Is the Internet Employer Registration compatible with all browsers and versions?

·         Is the Internet Employer Registration compatible with all computers?

·         What about security settings?

 

Answers to Frequently Asked Questions


General Information:

Q: Who pays the cost of Unemployment Insurance, the employer or the employee?

A: The employer bears the entire cost of Unemployment Insurance.

Q: Why do employers pay the entire cost of unemployment benefits? Why doesn't the employee contribute?

A: In a few states, employees do contribute a small share. However, during the formulation of the federal/state system, the consensus of opinion among the states was that this would lead to assertions that the employee has a vested right to the money. But, the intent was to make benefit entitlement contingent only upon certain conditions regarding employment and unemployment. If the employer bears the entire cost, he will more likely participate in the benefit entitlement process in order to control his costs and limit payment to the truly unemployed.

Q: How can I control my tax costs

A: There are a number of things you can do to help control your costs, all of which impact your reserve ratio or the Unemployment Insurance Trust Fund. Generally, the higher your reserve ratio, the lower your taxes will be: 

·         Pay your taxes on time. This is a factor used in your reserve ratio calculation. (Timely payment also ensures full credit against your Federal Unemployment Tax.) 

·         Respond to division notices timely, honestly, and accurately. Whether benefits are paid is often determined by employer responses. Without sufficient facts, the division must act on whatever information is available. Benefits paid in error will likely impact your future tax rates. This is your only opportunity to provide this information.

·         If you feel a determination from the division is in error, file a timely appeal and attend all hearings. 

·         Review your benefit charges and tax rate notices carefully for errors. Remember - the time to protest benefit charges is at the time the claim was filed, not when the "Notice of Benefit Payments Charged" statement is mailed.

·         Keep accurate, written personnel records of your employees' performance and conduct. Be particularly specific when responding to the division regarding reasons for separations. 

·         Offer job openings to unemployed workers, if possible. This reduces overall cost and possibly your individual tax rate. Take advantage of our free Job Connect offices. 

·         Avoid layoffs whenever feasible. Workers could possibly be used temporarily in a part-time position or in some other capacity. Contact other employers in your industry for possible job openings. 

·         Notify the division if an unemployed claimant refuses suitable work, or any other instance you think an individual is abusing the system.

Q: How is my tax rate determined?

A: New employers pay Unemployment Insurance (UI) taxes at a rate of 2.95 percent of taxable wages until they are eligible for “experience rating." There is an additional tax of .05 percent of taxable wages for the Career Enhancement Program (CEP).

Once you are eligible for experience rating, your rate is determined by two factors:

·         Your reserve ratio, which is a measure of your previous experience with unemployment; and 

·         The reserve ratio schedule in effect. 

The administrator establishes, by regulation, the schedule to be in effect for each calendar year. Changes to the schedule are made according to the trust fund balance, economic conditions, and forecasts. The law provides for an annual test of the trust fund for a guideline. The balance should be sufficient to pay benefits for one full year, disregarding any additional income (Department of Labor recommends sufficient funds to pay benefits for 1 1/2 years). 

The regulation is filed pursuant to the Administrative Procedure Act and the Nevada Open Meeting Law, upon the recommendation of the Employment Security Council. A meeting is held with the council during October of each year, and a public hearing is held in November; both are open to the public.


Q: How am I notified when my rate changes?

A: Each December, employers receive a Notice of Employer’s Contribution Rate (form NUCS 4290 for new employers, and form NUCS 4291 for experience rated employers) advising them of their tax rate for the following calendar year. The notice includes accumulated taxes paid, benefits charged, average taxable wages for the prior three years, and calculation of their “reserve ratio”.

Employers should examine their rate notices carefully. You have 15 days from the date of mailing to request a review. If you have any questions regarding your rate notice, contact the Contributions Section, Status Unit.

Q: What is an Experience Rating and how does it affect my tax rate?

A: Once an employer becomes eligible for “experience rating,” he will receive one of 18 unemployment insurance tax rates, ranging from .25 percent to 5.40 percent of taxable wages. Each employer’s tax rate may vary from year to year, depending on previous experience with unemployment and the rate schedule in effect. 

Nevada uses the “Reserve Ratio” formula to determine previous experience, which is the method used by a majority of the states. The Employment Security Division maintains a permanent “Experience Record” for each employer, consisting of accumulated taxes paid, accumulated benefits charged to his account, and average taxable payroll for the prior three years. Each year, the employer’s reserve ratio is calculated from his experience record to determine his tax rate under the schedule in effect. Generally, the higher the reserve ratio, the lower the employer’s tax rate will be.

For more information regarding the reserve ratio calculation, please see the Employer Handbook.

Q: What is the self-insurance or "reimbursement" option?

A: The law provides state and local government, certain nonprofit employers (those who are exempt under Section 501(c)(3) of the Internal Revenue Code), and Indian Tribes an option to pay quarterly taxes, or they may elect to be self-insured under the "reimbursement" method. If the "reimbursement method is chosen, the employer must file quarterly wage reports, but does not pay quarterly taxes for unemployment, nor for the Career Enhancement Program (CEP).

When choosing the "reimbursement" method, instead of paying quarterly taxes, an employer must reimburse the state on a quarterly basis for all unemployment benefits charged to his account. The Employment Security Division administers all claims for reimbursement employments in the same manner as for tax paying employers. If an employer elects the "reimbursement" method, he cannot change back to the taxing method for at least two calendar years, and must notify the division no later than December 1, to be effective for the following calendar year. 

Q: How do I know if unemployment benefits have been charged to my UI Employer Account?

A: We mail benefit charge statements at the end of every calendar quarter. The statement will list each former employee who has collected unemployment benefits during the quarter and the amount of unemployment benefits paid. The charge statement details the dollar amount being charged to the employer's account and the percentage of unemployment benefits paid to each individual charged to that employer.

Q: I’m a base period employer. One of my workers quit without good cause, yet my experience record is still charged with part of his benefits. Why should I be charged when I had no control over his leaving?

A: The law provides for disqualification for voluntary quits and misconduct, if it was the reason for the separation for his last employer. If the worker quit or was discharged from a base period employer who was not the last employer, he may still receive benefits. In general, benefits are charged proportionately to base period employer regardless of reason for separation. However, if one of the employers paid 75 percent or more of the wages, he will be charged for all of those benefits (other base period employers are not charged at all) unless he can prove that the worker quit without good cause or was discharged for misconduct.

Q: If an employee quits or is fired, can he draw benefits?

A: If the division determines that the employee either quit without good cause or was fired for misconduct in connection with his work from his last employer (or is some cases his next to last employer), he will be disqualified. Accurate employer records and participation in the benefits process are vital to the division’s ability to make the correct decision.

Q: I have written agreements with my workers that they are independent contractors. Doesn't that exempt them from unemployment tax?

A: A written contract does not necessarily establish independent contractor status. In fact, any agreement by an individual which waives his rights to benefits is void (NRS 612.700). And while the written contract provisions may be considered in any determination, the conditions described in NRS 612.085 must also be met in fact. 

Q: My workers meet all the requirements of an independent contractor for IRS purposes. Doesn’t that exempt them from state unemployment taxes?

A: Not necessarily. Nevada Unemployment Compensation Law does not define “independent contractor.” It uses what is commonly referred to as the “ABC” test. This test is unique to the Unemployment Compensation Program. Unless otherwise specifically excluded, payment for personal services is deemed subject to unemployment taxes unless the following conditions are met. All three conditions must be met in fact; a written contract alone is not sufficient. The burden of proof rests upon the employer to demonstrate the existence of these conditions:

A.                  The person has been and will continue to be free from control or direction over the performance of the services, both under his contact of service and in fact; and

B.                  The service is either outside the usual course of the business for which the service is performed or that the service is performed outside of all the places of business of the enterprise for which the service is performed; and

C.                  The service is performed in the course of an independently established trade, occupation, profession or business in which the person is customarily engaged, of the same nature as that involved in the contract of service.

If you cannot demonstrate the above conditions, the person is an employee. A written contract, in itself, does not establish “independent contractor” status. If in doubt, contact the Contributions Section for a ruling.

Q: Are "Cafeteria" and 401k plans reportable wages?

A: Yes. Amounts deducted from employees' gross salaries to pay for these items are wages. If, however, the employer makes a matching contributions to an employee's 401k plan, the amount contributed by the employer is not wages.

Q: I'm an officer and sole shareholder of a subchapter S corporation. Why should I have to pay taxes on myself? I'll never be able to draw benefits.

A: A corporation is a separate legal entity and thus a separate “employing unit” under Nevada Unemployment Compensation Law. Therefore, any individual performing services for wages is an employee of the corporation. Subchapter S status pertains to federal income tax laws and has no bearing on state law. Unemployment compensation is an insurance program; and while the likelihood of drawing benefits may be less than in other situations, it is still possible, if all other requirements are met.

Q: If I have already paid taxes on an employee in another state, and then transfer him to Nevada, can those wages be considered when calculating nontaxable wages?

A: Yes, as long as he continues to work for the same employer.

Q: Why do I have to report tips separately on my quarterly tax reports?

A: Tips are included in a claimant’s earnings when determining if he is entitled to benefits and in what amounts. However, the maximum weekly benefit amount changes each year and is equal to 50 percent of the average weekly wage paid to Nevada workers. The law requires that tips be excluded from the calculation of the maximum weekly benefit amount. Reporting tips separately is important for employers, since it reduces overall costs and tax rate.

Q: What posters and notices are required by Nevada law regarding unemployment insurance?

A: Each employer is required to post a Notice to Employees (form NUCS 4324) at each work place and must provide a leaflet, Information for the Unemployed Worker (form NUCS 4139), to each employee who separates from employment.

Q: What if I sell my business?

A: If you sell your business, notify the division immediately in writing. Within 10 days of sale or change in ownership, you must file final Employer's Quarterly Contributions and Wage Report (form NUCS-4072) and pay any contributions, forfeits, or interest due.

Q: What if I acquire an existing business?

When acquiring an existing business, you must complete a Nevada Business Registration (NBR) form or register online. Upon registering the acquisition, the Employment Security Division will send you a Notice of Eligibility/Application for Transfer of Experience Record (form NUCS 4460). You may either pay unemployment insurance taxes at the new employer rate of 2.95 percent (.0295) of taxable wages for a period ranging from 14 to 17 calendar quarters (the same rate a s a new business), or apply to transfer the experience record from the previous owner and pay at the tax rate of the previous owner. Such a transfer requires the mutual written consent of the buyer and seller.

Confidential Services

Q: Who can access confidential services?

A: Confidential services can only be accessed by employers and their agents who have created an online account. 

Q: What confidential services are available online?

A: Both interactive and inquiry functions are available. Listed below are the confidential services currently available or which will be available soon:

·         Tax and Wage Reporting – Submit your Employer's Quarterly Tax & Wage Report (form NUCS-4072) and Reimbursable Employer's Quarterly Wage Report (NUCS-4062) using one of the methods indicated below:

o        MMREF file transfer - Electronically file quarterly tax and wage reports utilizing State/Federal specifications based on the Social Security Administrations MMREF-1 record format.

o        Online Data Entry - Keying wage data online.

o        Auto Load SSN - Auto load employee information from a prior quarter.

o        File Upload - Upload a Microsoft Excel Spreadsheet saved as a CSV (Comma delimited) file or a Text (Tab delimited) file.

·         Online Payments - Make a payment on an Employer Account

·         View/Update Account Information – View/Update employer account information including the following:

o        Owner Information

o        Notification Address Information

o        Business Location Information

o        Business Records Information

o        Account Balances - View current account balance

o        Authorized Agents - view a listing of agents currently authorized to access your account information

o        Web Contract Information

o        Web Transaction Log

o        Rate History - Coming Soon!

o        Account Status – close or re-open an employer account

·         Print Previously Filed Electronic Transmissions 

o        Employer’s Quarterly Contribution and Wage Report (NUCS-4072) and Reimbursable Employer's Quarterly Wage Report (NUCS-4062) 

o        Nevada Business Registration (form APP-01.00)

o        Supplemental Registration (form NUCS-4058)

o        Application for Election of Coverage (form NUCS-4059)

o        Election of Tax Payment Option (form NP-4)

o        Internet Nevada Business Registration Addendum

o        Report of Changes

·         Change Password/Update Web Contact 

·         Reset Password 

·         View Web Transaction Log

Q: What should I do if I experience technical difficulty using an online application?

A: If you experience an error during use of our online services, please make a note of the error message and contact the appropriate help desk. Please see our Directory of UI Tax Contacts to determine whom you should call for further information.

Q: What should I do if I have questions regarding an online application?

A: Help is available online for pertinent steps in each application. If you still have questions, please see our Directory of UI Tax Contacts to determine whom you should call for further information.

Q: The application "timed out" while I was using it. Now what should I do?

A: For security reasons, if each screen is not completed within a reasonable period of time, a “time out” occurs and you will be disconnected. If your data was not saved previously, you will lose all information and must begin the application over again. 

If you saved your data, you may return to it by entering your tracking identification number and password after selecting “return to saved” from the New Employer Registration Menu. 

Q: I saved my data online, but later could not retrieve it? Why?

A: Data can only be retrieved for 30 days from the initial submission date. Once this date has passed, you will lose all information and must begin the application over again.

Online Employer Registration:

Q: What is online employer registration?

A: Online registration is an Internet filing application that allows businesses to register for Nevada unemployment insurance taxes online via the Internet.

Q: Are employers required to use the online registration process?

A: No, use of this service is optional. Employers may still register using the Nevada Business Registration form located here.

Q: What types of business entities can I register?

A: The following types of business entities can be registered online:
· Sole Proprietor
· Partnership
· Corporation
· Limited Liability Entities
· Non-profit organization-501 (c) (3)
· Association
· Governmental
· Other (trust, estate, receivership, etc.)

Q: Who cannot register online?

A: You will not be allowed to register more than 30 days in advance of your first anticipated payroll. You will not be allowed to register if you are exempt from the Nevada Unemployment Compensation Law and do not wish to voluntarily elect coverage.

Q: Who needs to register?

A: All new or acquired businesses paying wages in Nevada are required to register with the Employment Security Division. Registration is also required for an existing business, which has changed ownership or the type of entity has changed, i.e., sole proprietor to a partnership, or a partnership to a corporation, etc.

Q: Who is subject to Nevada Unemployment Taxes?

A: The law provides different liability provisions for various categories of employers. Your business will be classified as one of the following:

·         General Employer – Most employment is considered general employment. This includes all types of work except agricultural services, domestic services performed for 501(c)(3) Non-profit organizations, Indian Tribes, or Governmental Entities. Liability provisions are:

o        You have paid wages of $225 or more during a calendar quarter.

o        You are subject to the Federal Unemployment Tax Act (FUTA).

o        You acquired your business from an employer who was subject.

·        Agricultural Employer – Services performed in connection with cultivating the soil or in raising or harvesting any agricultural or horticultural commodity. Liability provisions are:

o        You paid total cash wages of $20,000 or more in a calendar quarter or have 10 or more employees in 20 different weeks during the calendar year.

o        You are subject to the Federal Unemployment Tax Act (FUTA).

·         Domestic Employer – Services performed in a private home or local college club or local chapter fraternity or sorority. Domestic employees include such workers as chauffeurs, cooks, babysitters, gardeners, maids, butlers, and home nurses. Liability provisions are:

o        You paid total cash wages of $1,000 or more in a calendar quarter to workers who perform domestic services.

o        You are subject to the Federal Unemployment Tax Act (FUTA).

·         Nonprofit Employer – Employers exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and operate exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or for the prevention of cruelty to children or animals. Liability provisions are:

o        You employ four or more individuals for a portion of a day in each of 20 different weeks during the calendar year. 

o        Non-profit Employers have the option to pay contributions based upon payroll or reimburse for benefits paid to former employees.

·         Government or Political Subdivision Employer – Agency or department of State or Local Government. All political subdivisions, counties, cities, townships, districts of any nature (including schools), and their instrumentalities. Liability provisions are:

o        You have paid wages of $225 or more during a calendar quarter.

o        You are subject to the Federal Unemployment Tax Act (FUTA).

o        Governmental Employers have the option to pay contributions based upon payroll or reimburse for benefits paid to former employees.

·         Indian Tribe Employer – Employment performed in the employ of an Indian Tribe or of any subsidiary or business enterprise wholly owned an Indian Tribe. Liability provisions are:

o        You have paid wags of $225 or more during a calendar quarter.

o        You are subject to the Federal Unemployment Tax Act (FUTA).

Q: What will be my tax rate?

A: New employers pay Unemployment Insurance (UI) Taxes at a rate of 2.95 percent (.0295) of taxable wages until they are eligible for experience rating. There is an additional tax of 0.05 percent (.0005) for the Career Enhancement Program (CEP). This is a separate state program established to provide training to unemployed persons to foster job creation, minimize unemployment cost for employers, and meet the needs of employers for skilled workers. This tax cannot be credited against your Federal Unemployment Tax on federal form 940.

Q: Will I obtain my Nevada Unemployment Insurance Account Number immediately when I use online registration?

A: In many cases you will immediately obtain your Nevada Unemployment Insurance Account Number. Occasionally an application may require manual review. In these instances, you will be notified by mail of the status of your application.

Q: I began my online registration and lost my tracking identification number, what should I do?

A: Registrants are advised to print all confirmation forms and keep them in a safe place. If you have lost your tracking identification number, you must begin the registration process over again.

Q: How long will the online registration process take?

A: The registration process is designed in a wizard fashion to aid in guiding employers through. The time it will take to complete the process depends on the complexity of your business organization. The process could take as little as ten minutes. Ensure you have all pertinent information before beginning the registration process.

Q: When using the online registration, I clicked the “Next” button and realized I made an error on the previous page. How can I make corrections?

A: Click on the “Previous” button and make appropriate corrections. If you use the “Previous” button, the data that has been entered on the current page will not be lost.

Q: I failed to print a copy of the Internet Registration. How do I get a copy of the information I submitted?

A: You may obtain a copy a by visiting the online Confidential Services and clicking on the “Print Previously Filed Electronic Reports” selection.

Tax and Wage Reporting:

Q: Are employers required to use the online tax and wage reporting service to file quarterly reports?

A: No, use of this service is optional. Filing of an Employer’s Quarterly Contribution and Wage Report (NUCS-4072) online one quarter will not prevent an employer from using other filing methods in future quarters. 

Q: Will my filing forms still be mailed to me?

A: Yes, you will continue to receive Employer’s Quarterly Contribution and Wage Reports. If you use the online tax and wage reporting service, please disregard these forms; do not file additional hard copy reports. 

Q: What constitutes wages?

A: In general, all remuneration paid for personal services is considered “wages” and must be reported on the Employer’s Quarterly Contribution and Wage Report (Form NUCS-4072). Payments may be in the form of cash or any form other than cash, such as meals, lodging, or merchandise. Certain types of payments are often mistakenly considered exempt by employers. For more detailed information please see the Employer Handbook.

Q: Are tips reportable as wages?

A: Yes, tips are reportable and should be listed separately in column 15 of form NUCS-4072 and included in the total wages in item 16.

Q: Am I required to report Corporate Officer wages?

A: Yes, salaries and other payments made to corporate officers for their services to the corporation are wages. This includes officers of “subchapter S” corporations, as well as regular corporations.

Q: What are nontaxable wages?

A: The taxable wage limit is calculated each year at 66 2/3 percent of the average annual wage paid to Nevada workers. Taxes are paid on an individual’s wages up to the taxable wage limit during a calendar year. Although total wages paid to each employee must be reported to the division each quarter, any wages paid to an individual, which exceeds that amount during the calendar year, are not taxed.

Taxable wage base for the current year

Q: My nontaxable wage figure does not match the estimated nontaxable wage amount indicated in the online application. What does this mean and how do I fix it?

A: The calculated nontaxable wage figure is based on each individual employee’s gross wages reported by you to this department for the current calendar year. The following may attribute to these figures being different:

·         Wages reported to another state.

·         Wages paid by your predecessor.

·         Wages on file under incorrect Social Security Numbers.

Please verify the calculated figure against your records and if inaccurate, override this field and enter your own nontaxable wage amount.

Q: I reported an employee to another state; can I carry these wages over for the purpose of taxable wage computation?

A: Yes, if the employees are transferred to Nevada and continue to work for the same employer. Note that wages reported to other states will not be included in the estimated nontaxable wage amount automatically calculated by the online application.

Q: An error was made on a previously filed report. Can I make this correction online?

A: No, we are currently unable to process corrections online. It is necessary to complete the Statement to Correct (form NUCS-4075) or Statement to Correct Tips (form NUCS-4075T). These forms may be found online by following this link.

Q: I did not have any employees this quarter. Is it still necessary for me to file an Employers Quarterly Contribution and Wage Report?

A: Yes, you must file a report as long as your Nevada Unemployment Account status is active. If your business closes, or if you anticipate having no employees in the future you may close your account by logging in to account services. 

Q: I filed my last report late, will there be late fees involved?

A: Yes, If you file your report after the delinquent date, you must pay the following penalties:

·         Forfeit of $5 if one of more days late filing the report (item 9 of form NUCS 4072).

·      Additional charges for late filing of report after 10 days delinquent 1/10 percent (.001) of taxable wages (item 5 of form NUCS 4072) after 10 days, for each month or part of a month that the report is delinquent (item 10 of form NUCS 4072).

·      If taxes are not paid timely, you must pay interest of 1 percent (.01) of UI contributions (taxes) due (item 6 of form NUCS 4072) for each month or part of a month that the payment is delinquent (item 11 of form NUCS 4072). There is no interest charged for delinquent CEP taxes (item 7).

Q: When are the delinquent dates for each quarter?

A: Delinquent dates vary from year to year. Use the table below to ensure you are using the correct quarter ending (Box 1b) and delinquent date (Box 1c).

Delinquent Date Table

Quarter

Quarter Ending

Delinquent After

2010-1 March 31, 2010 April 30, 2010
2010-2 June 30, 2010 August 2, 2010
2010-3 September 30, 2010 November 1, 2010
2010-4 December 31, 2010 January 31, 2011
2011-1 March 31, 2011 May 2, 2011
2011-2 June 30, 2011 August 1, 2011
2011-3 September 30, 2011 October 31, 2011
2011-4 December 31, 2011 January 31, 2012
2012-1 March 31, 2012 April 30, 2012
2012-2 June 30, 2012 July 31, 2012
2012-3 September 30, 2012 October 31, 2012
2012-4 December 31, 2012 January 31, 2013
2013-1 March 31, 2013 April 30, 2013
2013-2 June 30, 2013 July 31, 2013
2013-3 September 30, 2013 October 31, 2013
2013-4 December 31, 2013 January 31, 2014



Browser Information and Settings:

Q: Is the Internet Employer Registration compatible with all browsers and versions

A: Internet Employer Registration works best with Internet Explorer 5.5 or higher (earlier versions of Internet Explorer will not work with this application). Use of this application with other browsers may produce unpredictable results. System is not compatible with WebTV. 

Q: Is the Internet Employer Registration compatible with all computers?

A: Internet Employer Registration may not run on some Macintosh Computers. 

Q: What about security settings?

A: Your Internet Options-Security should be set to MEDIUM or lower and must have JavaScript and Cookies enabled. Popup-blocking software must be disabled when using Internet Employer Registration. 

TIP: If you disable the primary browser you are using on the popup software options screen/control panel, this may enable you to use the Unemployment Insurance Tax Services. The primary browser could be any browser such as Internet Explorer, Netscape, AOL etc. 

If you have any additional questions or need assistance, please contact us at (775) 684-6300.