Utah Admin. Code R994-302-103 - Contribution Payments
The amount of a quarterly contribution payment is based on wages paid during the quarter for subject employment, as defined by Rule R994-204.
(1) A contribution payment
or other payment shall be made online at the Department website and shall be
payable in United States currency to the Utah Unemployment Compensation Fund or
to a depository account specified by the Department or Utah State
Treasurer.
(2) A c ontribution
payment will be reflected on the Department records on the day received.
Payment will constitute payment on the day received if the payment is honored
by the financial institution. In the event a payment is not honored in full,
the Department will remove the dishonored payment from the employer's account
and may assess fees pursuant to Section
35A-4-305 and Title 7, Chapter
15, Dishonored Instruments.
(3) A
contribution, interest, or penalty payment received without a report or billing
will be applied first to any unpaid costs, then to the oldest quarter in which
an amount is due and will be applied first to the contribution payment, then to
any interest and finally to any penalty due in that quarter. Any payment will
be applied in this manner unless the employer or Department specifies
otherwise. Any payment accompanied by a contribution report or a billing will
be applied to the quarter or quarters shown on that report or
billing.
Notes
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