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Question When does an employer have to file Unemployment Insurance taxes?

Answer 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:

QuarterPeriod Covered Due Date
First QuarterJanuary 1 - March 31April 30
Second QuarterApril 1 - June 30July 31
Third QuarterJuly 1 - September 30October 31
Fourth QuarterOctober 1 - December 31January 31

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Quarterly Reporting

UI Taxes

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