When does an employer have to file Unemployment Insurance taxes?

 The conditions of liability are different for the different types of employers. Once employers are determined liable, they must file reports and pay the taxes due each quarter. Unemployment insurance, wage reporting and withholding tax are reported on a single form, NYS 45 Quarterly Combined Withholding, Wage Reporting and Unemployment Insurance Return. A quarterly return must be filed even if no wages were paid and no tax is due (to the Dept. of Labor, the Dept. of Taxation & Finance, or both). The NYS 45 includes a count of all full-time and part-time employees who worked during or were paid for the week that includes the 12th day of each month. If there was no employment during that week, a zero should be reported. The due dates for filing the NYS 45 are as follows:

Quarter	Period Covered	Due Date
First Quarter	January 1 - March 31	April 30
Second Quarter	April 1 - June 30	July 31
Third Quarter	July 1 - September 30	October 31
Fourth Quarter	October 1 - December 31	January 31

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Quarterly Reporting
UI Taxes
URL: http://www.labor.state.ny.us/business_ny/unemployment_insurance/uiemplyr/anncal.htm