Wages must be reported for the calendar quarter in which they are paid, unless you are a domestic employer who has elected annual reporting. "Wages paid" are those wages actually received by the worker or constructively paid without regard to the ending date of the pay period, provided the payment is not delayed beyond customary payment practices of the employer, contractual agreements between employer and the workers, and state laws. Wages "constructively paid" are wages that should have been paid. For example, the pay period for the business is March 15 through March 30. The pay day is the following April 15th. If the wages are not paid to the employee on April 15th, they should have been and hence have been constructively paid. These wages need to be reported on the Employer's Quarterly Contribution Report and can be used by the employee if he files a claim for unemployment benefits.