Connecticut Department of Labor
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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.


Quarter Taxable Employers Non-Profit Reimbursable
First Quarter April 30

May 15

Second Quarter July 31 August 15
Third Quarter October 31 November 15
Fourth Quarter January 31 February 15

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 timely filing.

200 Folly Brook Boulevard, Wethersfield, CT 06109 / Phone: 860-263-6000

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