Section 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.Utah Admin. Code R994-302-102
Amended by Utah State Bulletin Number 2021-09, effective 4/22/2021