State Employer Tax Reports

ALABAMA

  • Workers’Compensation Insurance Companies: Forms UC-CR-4 and UC-10-R
  • Unemployment Insurance Tax

 

ALASKA

  • Workers’ Compensation Insurance Companies
  • Unemployment Insurance Tax-Employer
  • Unemployment Insurance Tax-Employee
  • Second Injury Fund
  • Fishermen’s Fund
  • Geographical coding (in manual)
  • Occupational coding

 

ARIZONA

  • Workers’Compensation Insurance Companies
  • Unemployment Tax and Wage Report UC-018-FF
  • UI Tax Wage Listing Continuation Report UC-20-FF
  • Job Training Tax
  • State-Specific Extraterritorial Rules: Must be listed policy 3C
  • Monitor: Insurance Carrier Quarterly: Administrative and special fund tax Form #201

 

ARKANSAS

  • Workers’ Compensation Insurance Companies
  • UI Workers’ Compensation Fund Tax 1.35%
  • Death & Permanent DisabilityTrusts FundTax 1.65%

 

CALIFORNIA

  • Workers’ Compensation Insurance Companies
  • EDD Report on Independent Contractors
  • EDD State Disability Insurance (SDI) Fund

 

Employment Development Department’s UI taxes:

  • Occupational Safety & Health Fund (self insured)
  • Unemployment Insurance Fund (UI)
  • Employment Training Tax (ETT)

 

Insurance Carrier’s Taxes on Premiums:

  • Admin Revolving User Assessment Fund
  • Uninsured Employer Benefit Trust Fund
  • Subsequent Injuries Benefits Trust Fund
  • Labor Enforcement & Compliance Fund
  • Fraud Account Assessment
  • Terrorism (9740)

 

COLORADO

  • Employer Contribution Return UC-2 Wage Report
  • Unemployment Insurance Quarterly Report

 

CONNECTICUT

  • Employer Contribution Return UC-2 Wage report
  • Employee Quarterly Earnings Report UC-5A
  • State-Specific Extraterritorial Rules

 

DELAWARE

  • Workers’ Compensation Insurance Companies

Unemployment Insurance tax reports:

  • UC-8 Quarterly Tax Report
  • UC-8A Quarterly Payroll Report

 

FLORIDA

  • Workers’ Compensation Insurance Companies
  • Employer’s Quarterly Reprot Form RT-6
  • UI Reemployment Tax (Min/Max)
  • Career Enhancement Program—CEP

 

GEORGIA

  • Workers’ Compensation Insurance Companies:
  • WC-6 Wage Statement

Unemployment Insurance Annual Taxes:

  • Contribution Tax
  • Administrative Assessment Tax

 

HAWAII

  • Workers’ Compensation Insurance Companies: HEMIC
  • Quarterly Wage Report (QWRS program)
  • Hawaii Temporary Disability Insurance (TDI)

Unemployment Insurance Taxes: HUI

  • UI Workforce Development Division
  • Employment and Training (ET) Assessment Report UC-B6

 

IDAHO

  • Workers’ Compensation Insurance Companies: Dept. of Insurance

Unemployment Insurance Dept. of Labor:

  • Employer Quarterly Unemployment Insurance Tax Report
  • Self-insured Employer Adjustment Reserve Tax
  • State Insurance Fund
  • Reciprocity Agreements

 

ILLINOIS

  • Workers’ Compensation Insurance Companies
  • Employer’s Contribution and Wage Reprot UI 3/40

 

INDIANA

  • Workers’ Compensation Insurance Companies
  • Quarterly Payroll Report UC-5A
  • Continuation Reprot UC-5B
  • Supplemental Administrative Fund

 

IOWA

  • Workers’ Compensation Insurance Companies
  • Employer’s Contribution Payroll Report Form 65-300
  • State Specific Extraterritorial Rules

 

KANSAS

  • Workers’ Compensation Insurance Companies
  • Quarterly Wage Report & Unemployment Tax Return K-CNS 100

 

KENTUCKY

  • Workers’ Compensation Insurance Companies
  • Employer Quarterly Unemployment Wage and Tax Report UI-3
  • Coal Assessment Tax
  • Kentucky Workers’ Compensation Fund
  • Reciprocity Application

 

LOUISIANA

  • Workers’ Compensation Insurance Companies
  • Quarterly Wage and Tax Report
  • Unemployment Insurance Tax (online)
  • State Specific Extraterritorial Rules

 

MAINE

  • Workers’ Compensation Insurance Companies
  • Workers’ Compensation Quarterly Report WCB-2
  • Unemployment Insurance Tax DOL (online)
  • DOL Reciprocity

 

 MARYLAND

  • Workers’ Compensation Monopoly: Chesapeake Employers’ Insurance
  • Insurance Information Report  UC-1 (online)
  • Unemployment Insurance Tax (online)
  • Reciprocity to Delaware for income taxes

 

MASSACHUSETTS

  • Workers’ Compensation Insurance: Labor and Workforce Development
  • Unemployment Insurance Schedule E
  • Workforce Training Fund
  • Reciprocity Procedure Fee (using para 3A)

 

MICHIGAN

  • Workers’ Compensation Insurance Companies
  • Employer’s Quarterly Wage/Tax Report UIA1028
  • Michigan Unemployment Insurance Agency (UIA)

 

The new Form UIA 1028– replaces:

 

Form UIA 1017 –Quarterly Wage Detail Report

Form UIA 1019 – Amended Wage Detail Report

Form UIA 1020 – Employer’s Quarterly Tax Report

Form UIA 1020-R – Reimbursing Employer’s Quarterly Payroll Report

Form UIA 1021 – Amended Quarterly Tax Report

Form UIA 1021-R – Amended Reimbursing Employer’s Quarterly Payroll Report

 

MINNESOTA

  • Workers’ Compensation Insurance Companies
  • Dept. of Labor: Record paid hours worked
  • UI Employer’s Quarterly Wage/Tax Report (IRS format OK) (online)
  • Workforce Development Assessment
  • Reciprocity Exemption for Michigan and North Dakota resident wages
  • Mandatory coverage for 5 or more employees

 

MISSISSIPPI

  • Workers’ Compensation Insurance Companies
  • Dept. Employer’s Quarterly Contribution Report UI-2
  • UI Employment Security Form UI-3
  • Training Contributions Tax

 

MISSOURI

  • Workers’ Compensation Insurance Companies
  • Employment Security Quarterly Contribution and Wage Report MODES 4-7
  • Mandatory coverage for 5 or more employees

 

MONTANA— monopoly: State controlled

  • Montana State Fund services by Insurance Companies

Dept. of Labor:

  • Unemployment Insurance Quarterly Wage Report Form UI 5
  • Administrative Fund Tax
  • Limited Reciprocity

 

NEBRASKA

  • Workers’ Compensation: Travelers Insurance Co.
  • Department of Labor: Combined Tax Report UI-11T
  • UI-11W Employee List
  • No Reciprocity

 

NEVADA

  • Workers’ Compensation Insurance Companies
  • Employers Quarterly Contribution and Wage Report NUCS-4072
  • Unemployment Insurance Tax
  • Career Enhancement Program—CEP

 

NEW HAMPSHIRE

  • Workers’ Compensation Insurance Companies
  • NHES (Employment Security) Employer Quarterly Tax and Wage Report
  • Administrative Contribution Tax

 

NEW JERSEY

  • Workers’ Compensation Insurance Companies: NJCRIBureau
  • 9-1-1 System and Emergency Response Fee

Employer/employee Co-Payments of UI taxes:

  • Unemployment Insurance
  • Disability Insurance
  • Workforce Development Fund
  • Supplemental Workforce Fund
  • Family Leave Insurance

 

NEW MEXICO

  • Workers’ Compensation Insurance Companies: Taxation and Revenue Dept.
  • Workers’ Compensation Administrative Fund/Uninsured Employers’ Fund
  • Workers’ Compensation Fee Form WC-1

Unemployment Insurance: Dept. of Workforce Solutions (Dept. of Labor)

  • Employment Security Form ES-903
  • State Specific Extraterritorial Rules: 3 or more employees; non-construction

 

NEW YORK

  • Workers’ Compensation Insurance Companies

 

  • Employer’s Statement of Wage Earnings C-240
  • Quarterly Combined Withholding Wage Reporting &
  • Unemployment Insurance Return NYS-45 & NYS-45-ATT
  • SDI-Non-working exposure policy
  • Workers Compensation Security Fund
  • Re-Employment Service Fund
  • Unemployment Insurance Tax
  • Terrorism Risk Act (TRIA)

Natural Disasters/jCatastrophic Accidents (Rule IX-M)

SCA NY School Construction Authority (Daily log sheets)

All municipalities have their own WC & UI Tax

No Reciprocity unless listed in section 3A

Overtime dollars not reported to workers’ compensation policy

 

NORTH CAROLINA

  • Workers’ Compensation Insurance Companies
  • Employers Quarterly Tax and Wage Reporting NCUI-101
  • Continuation Sheet NCUI 101-B

 

 

NORTH DAKOTA— monopoly: State controlled

  • North Dakota Safety & Insurance (WSI):
  • Employer Payroll Report SFN 3177 (3/07)

Note: Employee count called out in each risk classification on

Employee Wage Listing page capped off at $31,800 wages (2014 manual)

  • Unemployment Insurance Tax:
  • Employers’ Contribution and Wage Report SRN 41263 (1-14)
  • State-Specific Extraterritorial Rules: incidental operations less than 30 days
  • Reciprocity: ID, OR, SD, UT, WA, WY

 

OHIO — monopoly: State controlled

  • Bureau of Workers Compensation
  • Unemployment Compensation Quarterly Tax Return JFS 20125 (9/2010)
  • OHIO Department of Job and Family Services WAGE DETAIL OCR  FOR 0039 & 0034
  • Taxable Wage Base Annual Report
  • State-Specific Extraterritorial Rules: Temps up to 90 days; 3A coverage in home state•   Note: Record weeks employee worked within quarter

 

OKLAHOMA

  • Workers’ Compensation Insurance Companies
  • Employers’ Quarterly Contribution Report (WOES-3 online)
  • Employers’ Quarterly Contribution Report Detail (WOES-3A online)

 

OREGON

  • Workers’ Compensation Insurance Companies
  • Oregon Quarterly Tax Report Form
  • Unemployment Insurance Tax
  • TriMet Transit Tax
  • Lane Transit Tax
  • Workers’ Benefit Fund
  • Special Petrol Tax deducted from FUTA/UI

            Note: Additional Taxes on Net Payroll Amount

Hours and body counts required

 

PENNSYLVANIA

  • Workers’ Compensation Insurance Companies
  • State Specific Extraterritorial Rules
  • Unemployment Insurance Tax
  • Surcharge Adjustment Rate
  • Additional Contributions Tax
  • Interest Tax Factor
  • Total Contribution Rate
  • Supplemental Unemployment Benefit Fund (SUB)
  • Limited Reciprocity

 

RHODE ISLAND

  • Workers’ Compensation Regulated by Beacon Mutual
  • Quarterly Tax and Wage Report TX-17

Note: Hourly and weeks paid reporting

  • RI Temporary Disability Insurance (TDI)
  • Unemployment Insurance
  • Job Development Fund

 

SOUTH CAROLINA

  • Workers’ Compensation Insurance Companies
  • Employer Quarterly Wage Report UCE-120
  • Unemployment Insurance
  • Departmental Administrative Contingency Assessment (DACA)

Note: Total employee count required

South Carolina Business One Stop (SCBOS)

 

SOUTH DAKOTA

  • Workers’ Compensation Insurance Companies
  • Employer’s Quarterly Contribution, Investment Fee and Wage Report 21D
  • Unemployment Insurance Contribution Rate
  • Surcharge Rate
  • Investment Fee Rate
  • No Reciprocity unless reciprocal

 

TENNESSEE

  • Workers’ Compensation Insurance Companies
  • Workforce Development Premium Report LB-0456ion Rate
  • Unemployment Insurance
  • Bureau of UI Wage Report LB-0851
  • Uninsured Employers Fund (UEF)
  • Multiple Worksite Report BLS-3020
  • No Reciprocity

 

TEXAS

  • Workers’ Compensation Insurance Companies
  • Texas Mutual Insurance Company (e.g.)
  • Employer’s Quarterly Report (Form C-3) (electronically)
  • Unemployment Insurance (electronically)
  • Multiple Worksite Report BLS-3020
  • No Reciprocity
  • Independent Contractor Affirmation DMC Form-83

Note: Optional coverage but still report

Report Worksite Coded county employees (WKRComp.com/PRJC program)

Report wages outside of Texas

 

UTAH

  • Workers’ Compensation: Utah Dept. Workforce Services
  • Insured Employment and Wage Report Form 794
  • Employer’s Quarterly Wage List and Contribution Report Form 33H
  • Employer’s Quarterly Wage List Continuation Sheet Form 33HA
  • Unemployment Compensation Fund (UCF)
  • Uninsured Employers Fund (UEF)
  • Employers Reinsurance Fund (ERF)

Note: Report Worksite Coded county employees (WKRComp.com/PRJC program)

 

VERMONT

  • Workers’ Compensation Insurance: Vermont Dept. of Labor
  • Employer’s Quarterly Wage and Contribution Report  C-101

Note: Special recording requirements on form (use WKRComp.com program)

  • H-hourly or S-Salary (column 4)
  • Hourly Rate of Pay Amount (which is highest regardless of multi-class employee) (col 5)
  • Gender M, F, (add X for other) (Column 6)
  • New:3rd month Female ONLY count (field next to monthly Count)
  • Unemployment Compensation Trust Fund
  • Additional Reporting:

HC-1 Health Care Contributions

HC-2 Declaration of Coverage

HC-3 A guide to Health Care Reporting (using to complete HC-1)

HC-4 Health Care Decision Guide (diagram/matrix)

For 2012 assignments of value, FTE equivalent is $119.12 per month

 

VIRGINIA

  • Workers’ Compensation: Bureau of Insurance
  • Employer’s Quarterly Tax Report (VEC FC-20)
  • Employer’s Quarterly Payroll Report (VEC FC-21)
  • Unemployment Compensation Fund
  • Employment Administrative Fund
  • Second Injury Fund
  • Uninsured Employers Fund

Note: 3 or more employees need coverage; construction exception

  • Reciprocity Exception: Out-of-state companies must have policy paragraph 3A filled out; not 3C

 

WASHINGTON — monopoly: State controlled

  • Worker’s Compensation: Department Labor & Industries (L&I)
  • Employer Quarterly Report (online)
  • Unemployment Insurance: Employment Security Department (ESD)
  • Quarterly Unemployment Insurance—Tax summary (Form 5208A)
  • Quarterly Unemployment Insurance—Wage Detail (Form 5208B)
  • Employment Administrative Fund
  • Special Reporting Instructions: WAC 296-17-35203 Drywall
  • State-Specific Extraterritorial Rules: Reciprocal Agreement Form
  • Reciprocity: ID, MT, NV, ND, OR, SD, UT, WY

 

WEST VIRGINA— monopoly: State controlled

  • Workers’ Compensation Workforce: BrickStreet Mutual Administrator
  • Unemployment Compensation Contribution Report (Form WV UC-A-154)
  • Wage Report (Form WV UC-A-154-A)

 

WISCONSIN

  • Workers’ Compensation Insurance Companies
  • Quarterly Contribution Report UCT-101-E
  • State-Specific Extraterritorial Rules: 3 or more employees; 7 on farm; 9-part independent contractor test
  • Unemployment Insurance:
  • Quarterly Wage Report UC-7823-E
  • Uninsured Employers Fund

 

WYOMING — monopoly: State controlled

  • Workers Safety and Compensation Division:
  • Wyoming Quarterly UI/WC Summary Report (WYC056)—NAICS risk classes
  • Unemployment Insurance:
  • Wyoming Employee Wage Listing (WYC078) (Use WKRComp.com program)
  • Employment Support Fund

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