What is Quarterly Reporting?
Employers who are subject to the Utah Employment
Security Act are required to file the Employer's Quarterly Wage List, Contribution Report and pay contributions (taxes) online each calendar quarter. Our website contains the combined report and payment option.
Online filing is the required reporting option. Employers must submit these reports with the contributions due within 30 days following the end of the quarter.
If you are a domestic employer, you will be given the option to file quarterly or annually. If you choose to file annually, your report is due January 31st of the following year in which you had wages. The report is broken down by quarter.
Important: Employers must continue to file quarterly reports, even if no wages were
paid during the quarter, until the Department closes the account or determines the employer
to be exempt from reporting requirements.
What Wages Must be Reported?
All gross wages for each individual who worked for you during the calendar quarter must be
reported each quarter.
For the purpose of these reporting requirements, wages include:
- Hourly wages, salaries and commissions
- Meals, lodging and other payments in kind
- Tips and gratuities
- Remuneration for services of an employee with equipment
- Vacation and sick pay
- Separation and dismissal pay
- Bonuses and gifts
- Payments in stock
- Contributions (taxes) to deferred compensation plans, including 401(k) plans
For additional information on wage reporting requirements, please see the "Wages" section.
What are Contributions (Taxes)?
The term "UI Contribution" is more commonly understood to as a UI payroll tax.
Contributing employers pay their state unemployment contribution (tax) to the Utah Unemployment
Compensation Fund on a quarterly basis. Each year a maximum Taxable Wage Base is established
according to the provisions of the Utah Employment Security Act. No contributions (taxes) are
assessed on wages paid to an employee which are in excess of the taxable wage base. For
information on determining excess wages, please see Calculating Excess Wages.
What Records Must an Employer Keep?
In order to complete the required reports, and verify this information at a later date if
necessary, your records must contain the following information:
- The name and social security number of each employee
- The date each employee was hired
- The place of employment
- The date and reason each employee was separated from employment
- The beginning and ending date of each pay period and the date wages were paid
- The total amount of wages paid in each pay period, showing separately wages
and other payments such as tips and bonuses
- Special payments such as bonuses, commissions, gifts, severance pay or accrued
leave pay, etc
- The cash value of living quarters, meals, or anything else paid to an employee as
compensation for work done
Important: These records must be kept for four(4) calendar years.
How do I File?
The Department offers online reporting available to all employers. Click here to login.
What is the Quarterly Reporting Schedule?
|Wage Report and Contributions Due:
Wage reports and contributions (taxes) received after the due date are subject to penalty and interest
assessments. More information on delinquent reports can be found in the Employer Handbook.