Penalties for Failure to Provide Reports

To assure compliance with the Utah Employment Security Act and to avoid the extra expense connected with obtaining and processing delinquent reports, the Act provides for the following penalties which attach to reports and payments not submitted when due.

1. If you are a contributory employer:
   1. A penalty is assessed for failure to file Form 3, Employer’s Contribution Report, within 30 days following the end of the quarter. The penalty is 5% of the contribution due if the report is filed not more than 15 days late. An additional 5% is assessed for each additional 15 days or fraction thereof that the report is late up to a maximum of 25% of the contribution due. There is a minimum filing penalty of $25.00 for any report filed late. To avoid these penalties, the report must be filed timely even though the contributions may not be paid in full with the report.
   2. Interest of 1% per month is charged on contributions not paid by the due date. (See page 6 Rate Surcharge for Delinquent Payments)
   3. A penalty of 5% of the contribution due is assessed for delinquent contributions not paid when due. This is in addition to the penalty for failure to file.
   4. A penalty of $50.00 is charged for failure to provide a complete quarterly wage list with the Quarterly Contribution Report (Form 3) or for failure to supply the wage information in the required format or for failure to provide other wage information as required.
2. If you are a reimbursable employer:
   Section 35A-4-305 subsection 9)
   1. (i) An employer liable for payments in lieu of contributions shall file Reimbursable Employment and Wage Reports.
      (ii) The reports are due on the last day of the month that follows the end of each calendar quarter unless the division, after giving notice, changes the due date.
      (iii) A report postmarked on or before the due date is considered timely.
   2. (i) Unless the employer can show good cause, the division shall assess a $50 penalty against an employer who does not file Reimbursable Employment and Wage Reports within the time limits set out in Subsection (9)(a) if the filing was not more than 15 days late.
      (ii) If the filing is more than 15 days late, the division shall assess an additional penalty of $50 for each 15 days, or a fraction of the 15 days that the filing is late, not to exceed $250 per filing.
      (iii) The division shall assess and collect the penalties referred to in this Subsection (9)(b) in the same manner as prescribed in Sections 35A-4-309 and 35A-4-311.