Utah Admin. Code R994-302-102 - Due Dates for Contribution Payments
(1) A contribution payment is due each
quarter from an employer who is subject to the Utah Employment Security Act
except as noted in subsections (2) and (3) of this section. The payment is due
on the last day of the month that follows the end of each calendar quarter
unless the Department, after giving written notice, changes the due date.
Interest and penalties for a late payment begins to accrue the day after the
due date.
(2) A domestic employer
defined in Subsection
35A-4-204(2)(k)
may elect to pay contributions annually. The payment is due on January 31 of
the year following the year wages were paid.
(3) An employer with seasonal employment may
petition the Department to pay contributions one, two, or three calendar
quarters a year. The payment is due on the last day of the month that follows
the end of the calendar quarter unless the Department, after giving written
notice, changes the due date.
(4)
The Department may establish a different due date for the payment of
contributions when the employing unit can show a reasonable basis for
contending that the status of the employing unit as an employer, the status of
any service performed for the employer, or the status of any contribution
liability is doubtful. Appealing or disagreeing with a Department decision
regarding the employer's status or status of the liability does not in itself
show the status is doubtful. Some examples of when a separate due date may be
established by the Department are when an employer can show a reasonable basis
for erroneously:
(a) reporting wages to
another state;
(b) not reporting
wages the employer considered to be exempt as agricultural labor pursuant to
Section 35A-4-206; or
(c) not reporting wages for an individual the
employer considered exempt from employment.
(5) The Department may establish a different
due date for the payment of contributions when the possible collection of any
contribution will be jeopardized by delaying the collection thereof until the
regular due date.
(6) An extension
of up to 90 days for making a quarterly payment may be granted if the employer
makes a written request within ten days after the date the written demand for
payment is mailed by the Department. A f urther extension may be granted if in
the judgment of the Department an extension would preserve the possibility of
collecting payment. Interest will accrue on the outstanding balance from the
original due date.
Notes
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