What Reports Must an Employer Submit?

  1. Status Reports, Forms 1B For Nonprofit Organizations or 1G For government Units (See Exhibits 2 & 3). These reports give information necessary to determine whether you are subject to the Act. All new or successor employers are required to submit a Status Report. They are available upon request.
  2. Status Report, Form 1 (See Exhibit 4). This form is similar to Forms 1B and 1G noted above, but is used for regular contributory employers. Often, a governmental or nonprofit employer may have already completed one of these forms instead of Form 1B or 1G. If this occurs, the Department will usually request that Form 1B or 1G also be completed n order to give the employer the opportunity for election of contributory or reimbursable coverage.
  3. Employer’s Contributions Report, Form 3 (See Exhibit 5). The Form 3 is filed each quarter by employers who have elected the contributory report method. Do not include anywhere on the Form 3 or 3H individuals who are exempt from coverage. (See exempt employment on page 15 and 16). If there is no employment in the payroll period, enter zero. A report must be filed even if there was no payroll during the calendar quarter, unless the account has been closed by the Department.
  4. Reimbursable Employer’s Payroll and New Hires in Utah, Form 794 (See Exhibits 7 & 8). The Form 794 is filed each quarter by employers who have elected the reimbursable reporting method. "Insured" and "non-insured" workers are included on the Form 794; however, the "non-insured" workers are not included on the quarterly wage list.
  5. Employer’s Quarterly Wage List, Form 3H (See Exhibit 6). Whether you elect to be a reimbursable employer or are a contributory employer, this form must be filed each quarter listing each employee’s social security number, name and gross earnings. These forms are mailed to each subject employer during the last week of each quarter. The forms are to be completed and returned by the last day of the month following the end of the calendar quarter. The due dates are January 31st, April 30th, July 31st, and October 31st.

    The following information outlines the format(s) which must be used in submitting an employer wage list:

    1. USE THE UTAH EMPLOYER'S QUARTERLY WAGE LIST (Form 3H or 3C). The Form 3H is provided with your Employer's Contribution Report and the Form 3C is a continuation sheet that is available upon request.
    2. DO NOT PHOTOCOPY Forms 3H or 3C. Photocopied forms cannot be processed on our scanner. Any reproductions require prior approval by our Department. Forms should be printed on 24# white bond paper. The red ink must be optically blind, preferably Flint J 6983 or Pantone 192u. The format must be exact because the forms are processed using an optical system that scans for data in specific areas.
    3. PLAIN WHITE PAPER and LASER PRINTED FORMS are acceptable if the column and margin lines are omitted and all information is printed using the exact placement and spacing as on the forms. A plastic template is available upon request to assist in formatting.
    4. WAGE LISTS SHOULD BE TYPED OR MACHINE PRINTED using a good black ribbon. Letter quality print is preferred using 10 or 12 pitch in an uncondensed mode.
    5. EACH PAGE SHOULD INCLUDE your current Utah Employer's Registration Number, your company's name, and the reporting period, i.e. 3-31-98 or 1/98.
    6. DOUBLE SPACE 20 names to a page.
    7. SOCIAL SECURITY NUMBERS ARE REQUIRED for each employee. If the employee has applied for a number, type "applied for" in the SSN space. If the number is not available, leave the SSN space blank and you will receive a follow-up letter requesting the missing data. The scanner reads 9 numbers and will accept the following formats: 123456789, 123-45-6789, or 123 45 6789.
    8. REPORT A FIRST AND LAST NAME for each employee. The following formats are acceptable. The format last name first must include a comma.


      9. John J Sample JJ Sample J Sample
      Sample, John J. Sample, JJ Sample, J

    9. A DECIMAL POINT must be used on each employee's wage figure. Wages may be submitted in whole dollars or dollars and cents, i.e. $2500.25 may be reported as 2500.25, 2500.00, or 2500., all of which include a decimal point. The total wages on your wage list must equal, allowing for normal rounding and truncating deviations, the total wages on line 3 of your Employer's Contribution Report.
    10. The Total Amount of Wages reported on the wage list must be the same as the total wages shown on the Form 3, Employer’s Contribution Report. The total of the wage list for a reimbursable employer must be the same as the total wages shown as "insured payroll" on Form 794, Reimbursable Employment, Payrolls, and New Hires in Utah. Wages lists consisting of more than one page must show a total for each page and a grand total for all pages on the first page.
    11. Wage List Corrections for prior quarters must be made on a separate report and not on the wage list for the current quarter. The employer must submit the name, social security number, the quarter, the amount of wages that should have been properly reported, and an explanation for the corrections being made. Corrections to wages may result in additional contributions being assessed or refunded.

    12. Magnetic Media. In order to further reduce the costs involved in processing wage data, the Department encourages employers to file their wage data on magnetic media, or electronically. Several options are available.

      • MAGNETIC TAPE OR CARTRIDGE filing is available for larger employers and payroll services who have that capability. However, large employers should consider modem or diskette filing.

      • DISKETTE filing is available to all employers. Utah has two options for employers who want to file on diskette.

        If your payroll system is already computerized, you may have the capability of downloading the quarterly wage data from your computer. The Department provides file specifications you can use to create a transmittal file for filing on diskette.

        In addition, the Department has created a software package, JsWage, which allows employers to create their quarterly wage data files and calculate the quarterly taxes due. You need to have an IBM compatible computer, with MS-DOS 3.1 or higher. This Software is provided at no charge.

      • MODEM filing is also available for employers through the Department's Bulletin Board System. The same file formats that are available for diskette filing are used for filing by modem. This method of filing is the most cost effective, because it eliminates the need to mail a magnetic tape or disk. Files are transmitted by using a toll free number, or a local number for employers in the Salt Lake City area.

        Please call the Magnetic Media Coordinator at (801) 526-9590 or (in Utah) at 1-800-222-2857 ext. 9494 to request specifications or a JsWage software package.

  6. Employee Notice of Claim Filed, Form 606 (See Exhibit 9). This form is sent to an employer when a former employee files a claim for unemployment benefits. The employer is required to complete and return the form, with detailed documentation, to the appropriate Utah Department of Workforce Services office within 10 days if any of the following situations apply:
    1. The reason for separation was other than lack of work.
    2. The claimant incorrectly reported expectation of recall.
    3. Accrued vacation, severance, or other separation payments were made or are due.
    4. The claimant will be receiving continuing monthly pension payments.
    5. The employer wishes to request relief of charges, as explained on the reverse side of Form 606.
    6. The base period wages shown are incorrect.
    7. The claimant did not work for you.

    This information needs to be correct so that a proper determination of the claimant’s eligibility can be made or so that relief of charges may be granted to you, the employer.

  7. Request for Wage and Separation Information, Form 625 (See Exhibit 10). This form will be mailed if a employee files a claim for unemployment insurance benefits and you have failed to properly report wages for that individual. (See penalties for failure to file reports.) The form will be mailed to the address you show for receiving quarterly contribution (tax) reports, unless another address is specified. It must be completed and mailed within 48 hours after you receive it.