Due Dates

Quarterly contribution and wage reports become delinquent after the last day of the month following each calendar quarter, as follows:

• First Quarter -- April 30
• Second Quarter -- July 31
• Third Quarter -- October 31
• Fourth Quarter -- January 31

Note:  When the date falls on a Saturday, Sunday or holiday, the first working date that follows is considered timely.

Interest is charged on delinquent contributions. A penalty is established if the report is not filed by the last day of the month following the date the report became delinquent.

Reports are deemed filed on the date postmarked, or the date received in a Division office if personally delivered or express delivered, or the date submitted over the Internet.

The Division grants newly subject employers a 30-day extension from date of liability notice to file reports and pay taxes.

Any employer, for good cause, may be granted an extension of time not to exceed three months for filing a quarterly contribution and wage report or paying contributions, provided a request for an extension is made on or before the due date for filing such quarterly report.