General Information

This section explains the term "wages" as defined in the Law and outlines the requirements for submitting reports thereon.

Every covered employer is required to submit to the Employment Security Commission a Quarterly Report of Employee Wages (Form UCE - 120.) If an employer fails to submit a wage report within the required time, he will be notified by means of a notice of delinquency.

If an employer then fails to file the contribution or wage report, as requested in the delinquency letter within fifteen days from the date of the letter, he will be assessed a penalty of 10% but not less than $25 nor more than $1,000 which is in addition to the contributions payable.

The term wages includes not only ordinary money wages but also the reasonable cash value of most remuneration paid in any medium other than cash. Total wages include all remuneration for employment, whether designated as wages, salary, bonus, or any other term, and whether paid on the basis of piece rate, hourly rate, daily rate, or fixed weekly, monthly, or annual salary. Wages include the remuneration of all workers of all ranks, provided such workers are in employment covered by the Law, including officers of a corporation.