All employers who are liable for unemployment insurance (UI) must file an Employer's Quarterly Tax and Wage Report Form DOL-4N for each quarter they are in business. The reports, and any payment due, must be filed on or before April 30th, July 31st, October 31st, and January 31st. Employers must report all wages paid to employees. However, taxes are due only on the first $9,500 per employee per year. Qualified employers may defer quarterly taxes of $5.00 or less until January 31st of the following year. Tax and wage reports may be filed using the following three methods: Internet, Magnetic Media, or by paper. Each option is detailed below.
Domestic Employers must file an Annual Tax and Wage Report for Domestic Employment, Form DOL-4A. The annual report and any payment due must be filed on or before January 31st of the following year to be considered timely.