Duration of Coverage

An employing unit, which becomes an employer voluntarily or otherwise, is required to file with the Commission contribution and wage reports and pay contributions quarterly for at least two calendar years, i.e., the year in which liability was incurred or assumed, and the following year. Once an employer becomes liable under the Law, such liability continues each year and contribution and wage reports must be filed and the contributions paid, regardless of the number of employees, until termination of coverage is granted.