What is this $25.00 late fee and when is it imposed?
The late fee was established by Connecticut General Statute
31-225a (j) (3) to encourage the timely filing of the Employer Contribution
Return (Form UC-2), the Employer Wage & Research Information Report
(Form UC-2R), and the Employees Quarterly Earning Report (Forms UC-5A and
UC-5R). The fee applies to all taxable employers and non-profit employers using
the reimbursable method. The fee is a maximum $25.00 for any given
quarter and is imposed when the abovementioned forms are not received by the
Department of Labor on or before their due dates as listed below.
The Department of Labor considers a return to be received
timely if it is postmarked on or before the due date of the return. If the due
date falls on a Saturday, Sunday or a holiday, the return must be postmarked no
later than the next business day to be considered timely.
This fee can not be waived. It can be removed only if there
was an administrative error, on the part of the Department of Labor, which cause
the imposition of the fee.
Magnetic Media Filers
If you file the abovementioned returns using some form of
magnetic media (disks, FTP or cartridge) the filing can only be considered
timely if it is received according to the guidelines stated above and it can
be successfully processed. If media is received on or before the due date
and can not be successfully processed, the replacement file must be
received prior to the original due date to avoid the late fee. Any replacement
media received after the due date will not be considered timely regardless of
when the original file was received.
Operating with out employees
If you are considered a liable employer, however are
currently operating without employees, you must file a “no wage” return each
quarter by the due date. Failure to file a “no wage” return by the due date will
result in the imposition of the $25.00 late fee, even though there are no wages
to report or taxes due. You can file a “no wage” report via the telephone by
calling (860) 566-1018 or (203) 248-4270. A confirmation number will be given to
you upon completion of your no wage filing. Retain this number to evidence you