Variables that may affect your account

  • Late Payments and Reports

If you fail to submit contribution or wage reports by the due dates below, you’ll receive a Notice of Delinquency.

Quarter Due by:
January - March April 30
April - June July 31
July - September October 31
October - December January 31

If you then fail to file a report within 15 days of receiving the Notice of Delinquency, DEW will assess a 10 percent penalty of the contributions due; no less than $25 and no more than $1,000 in addition to contributions due.

Any employer that has failed to file a report at the time of the next tax rate calculation will receive a delinquent tax rate assignment of tax class 20 for the next year.

Any employer that has failed to pay contributions owed and has an outstanding tax lien from DEW will receive a delinquent tax rate assignment of tax class 20 effective immediately until the outstanding debt is paid.


  • Interest on Delinquent Contributions

DEW charges one percent interest per month on delinquent contributions. Contributions that accrued prior to the establishment of an employer’s liability bear 0.5 percent interest per month to the date we established liability. Then late contributions bear one percent interest per month thereafter until contributions are paid.


  • Acquiring Another Business

Any person or legal entity acquiring an employer’s business that continues operating the acquired business has a tax rate determined by current and previous employment experience.


  • Acquiring Part of Another Business

The successor to a distinct, severable, identifiable, and segregable part of a business can inherit the predecessor’s portion of the employment benefit experience record attributable solely to the business portion acquired; provided both the predecessor and successor agree to such action.

In case of total or partial succession by purchase, merger, consolidation, devise, inheritance, or other means, the employer must notify the department within 30 days following the quarter’s end during which the succession occurred so that proper steps can be taken to adjust his status as a liable employer.


  • Timely and Adequate Response to Claims

Starting Oct. 21, 2013, if you do not respond to DEW’s request for information on an unemployment claim in a timely and adequate manner causing an overpayment, your business may be subject to higher Unemployment Insurance (UI) taxes and increased benefit charges.

Because of federal and state law changes, DEW will no longer remove benefit charges from an employer’s account that:

  1. Has failed to respond or has not provided adequate response to a claim, and an overpayment occurred as a result; and
  2. The employer has established a pattern of failing to respond in a timely and adequate manner.
See frequently asked questions about Timely and Adequate Response here.


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