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An Employer's Guide To Unemployment Compensation
Filing Procedure If No Employees

An employer, once determined liable under the contribution method of payment, must continue to file quarterly tax returns even though he has no employees. If no wages are paid in a quarter, or if no taxes are due, a tax return must still be filed.  Employers may file a return reporting no employees via telephone by calling (860) 566-1018 or (203) 248-4270, using option #3, or via the Internet.

(Rev. 7/04)


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