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UC-5A/UC-2 Filing Requirements

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GENERAL INFORMATION

Each quarter liable employers in the STATE OF CONNECTICUT must file an UNEMPLOYMENT INSURANCE COMPENSATION RETURN with the DEPARTMENT OF LABOR. The form consists of two parts called the EMPLOYEE QUARTERLY EARNINGS REPORT (UC-5A) , which lists your employee detail and the EMPLOYER CONTRIBUTION RETURN (UC-2), which is the tax portion of the return.

In the following sections we describe the data that is required when filing your return. We have listed the UC-5A EMPLOYEE QUARTERLY EARNINGS REPORT REQUIREMENTS, the UC-5B (CONTINUATION SHEET) FILING REQUIREMENTS and the UC-2 EMPLOYER CONTRIBUTION RETURN FILING REQUIREMENTS in that order.

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EMPLOYEE QUARTERLY EARNINGS REPORT SECTION (UC-5A)

  • Enter the EMPLOYER’S NAME and ADDRESS in the large white space above the designated area for the employer’s registration number, federal identification number and the report period. This is a required entry.
  • In the REGISTRATION NO. box enter the employer’s CONNECTICUT UNEMPLOYMENT COMPENSATION NUMBER, which is 7 digits. Place hyphens between the second and third digits and between the fifth and sixth (e.g., 00-000-00). This is a required entry.
  • In the FEDERAL IDENTIFICATION NO. box enter the employer’s federal identification number, which is 9 digits. Place a hyphen between the second and third digits (e.g., 00-0000000). This is a required entry.
  • In the REPORT PERIOD box enter a 1, 2, 3 or 4 to identify the quarter and two digits to identify the year (e.g., the first quarter of 2000 would be entered as 1 00). This is a required entry.
  • In the TOTAL NUMBER OF EMPLOYEES LISTED ON ALL PAGES OF THIS REPORT box enter the total number of employees you are reporting for this quarter and year. Employees with zero compensation should not be listed. This information is used to verify that we have received a complete report. This is a required entry.
     
  • In the EMPLOYEE SOCIAL SECURITY NUMBER box enter the 9 digits of each employee’s social security number - the first three, then the next two and then the last four. Enter all digits including the zeros. This is a required entry.
  • In the NAME OF EMPLOYEE box enter the 1st initial of the first name and the whole last name. This is a required entry.
  • In the TOTAL WAGES THIS QTR. box enter the gross quarterly wage amount paid to each employee. The complete wage amount must be entered including zero cents. Reminder-Section 125 and 401(k) amounts should be included in gross wages, along with the first 6 months of Third Party Sick Pay. Negative wages should not be listed. Submit a separate form CONN. UC-2/5A (CORR.) for each quarter to be corrected. This is a required entry.
     
  • In the TOTAL WAGES THIS PAGE box enter the page total. If you are including continuation sheets included with the report use form UC-B (EMPLOYEE QUARTERLY EARNINGS CONTINUATION SHEET). Each page should have a page total. This is a required entry.
  • In the TOTAL WAGES ALL PAGES box enter the grand total of all listed wages. This information is used to verify that we have received a complete report. This is a required entry.

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UC-5B FILING REQUIREMENTS (CONTINUATION SHEETS)

There is room on the UC-5A to enter 9 employees. If an employer has more than 9 employees, use our UC-5B form.

The following describes the DATA RECORDS that are REQUIRED when filing your UC-5B CONTINUATION SHEET.

  • Enter the employer’s CONNECTICUT UNEMPLOYMENT COMPENSATION NUMBER, under the CONNECTICUT REGISTRATION NUMBER heading. The CONNECTICUT UNEMPLOYMENT NUMBER has 7 digits. Place hyphens between the second and third digits and between the fifth and sixth (e.g., 00-000-00). This is a required entry.
  • Enter the employer’s name under the EMPLOYER NAME heading. This is a required entry.
  • Enter the date the quarter ended under the DATE QUARTER ENDED heading (for example for the first quarter of 2000, 3/31/00, would be entered). This is a required entry.
  • In the EMPLOYEE SOCIAL SECURITY NUMBER box enter the 9 digits of each employee’s social security number – the first three, then the next two and then the last four. Enter all digits including the zeros. This is a required entry.
  • In the EMPLOYEE NAMES box enter the 1st initial of the first name and the whole last name. This is a required entry.
  • In the TOTAL WAGES PAID THIS QUARTER box enter the gross quarterly wage amount paid to each employee. The complete wage amount must be entered including zero cents. Reminder-Section 125 and 401(k) amounts should be included in gross wages, along with the first 6 months of Third Party Sick Pay. Negative wages should not be listed. Submit a separate form CONN. UC-2/5A for each quarter to be corrected. This is a required entry.
  • In the TOTAL NUMBER OF EMPLOYEES box enter the number of employees listed on the page. This is a required entry.
  • In the TOTAL FOR THIS PAGE enter total of listed wages. This is a required entry.

PLEASE STAPLE ALL UC-5B CONTINUATION SHEETS TO THE TOP LEFT HAND CORNER OF YOUR EMPLOYEE QUARTERLY EARNINGS REPORT (FORM UC-5A).

DOWNLOAD CONTINUATION SHEET (PDF, 8K)

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EMPLOYER CONTRIBUTION RETURN SECTION (UC-2)

  • In the QTR box below and to the right of EMPLOYER CONTRIBUTION RETURN heading, enter a 1, 2, 3 or 4 to identify the quarter and two digits to identify the year (e.g., the first quarter of 2000 would be entered as 1 00). This is a required entry.
  • In the 1st MONTH, 2ND MONTH and 3RD MONTH boxes enter a count of all full-time and part-time workers who were on the payroll for the pay period including the 12th of the month. If there is no employment in the payroll period, enter zero. This is a required entry.
  • Enter the EMPLOYER’S NAME and ADDRESS in the large white space above the designated area for the employer’s registration number, federal identification number and the report period. This is a required entry.
  • In the REGISTRATION NO. box enter the employer’s CONNECTICUT UNEMPLOYMENT COMPENSATION NUMBER, which is 7 digits. Place hyphens between the second and third digits and between the fifth and sixth (e.g., 00-000-00). This is a required entry.
  • In the FEDERAL IDENTIFICATION NO. box enter the employer’s federal identification number, which is 9 digits. Place a hyphen between the second and third digits (e.g., 00-0000000). This is a required entry.
  • In the REPORT PERIOD box enter a 1, 2, 3 or 4 to identify the quarter and two digits to identify the year (e.g., the first quarter of 2000 would be entered as 1 00). This is a required entry.
  • In the area to the right of employer name and address there are lines numbered 1 through 10, which require data entry in the column under the boxes marked Dollars and Cents.
  • In line1., enter the TOTAL GROSS WAGES PAID TO ALL EMPLOYEES FOR WORK PERFORMED IN CONNECTICUT THIS QUARTER in the Dollar and Cents column. This is a required entry.
  • In line 2., enter the TOTAL WAGES PAID WITHIN THIS QUARTER TO EACH EMPLOYEE IN EXCESS OF 15,000.00 FOR THE CURRENT CALENDAR YEAR in the Dollar and Cents column. This is a required entry.
  • In line 3., enter the TOTAL TAXABLE WAGES in the Dollar and Cents column. This amount is determined by subtracting line 2 from line 1. This is a required entry.
  • In line 4., enter your CONTRIBUTION RATE in the Dollar and Cents column, (e.g., a 2.9 % rate would be entered as x .0290). This is a required entry.
  • In line 5., enter the AMOUNT OF CONTRIBUTION in the Dollar and Cents column. This amount is determined by multiplying the wages shown in line 3 by the contribution rate in line 4. This is a required entry.
  • In line 6., if you have received Form UC-116 informing you that you have a CREDIT enter the amount on this line.
  • In line 7., enter the difference between lines 5 and 6.
  • In line 8., enter any interest due. Interest would be due if Contributions were unpaid the last day of the month following the calendar quarter for which contributions are due and payable and subject to interest. The current rate of interest is 1%. Add interest at 1% per month times (x’s) the number of months (e.g., 1st quarter contributions of 1,000.00 due on April 30th are paid on May 15th: 1,000.00 x 1% interest equals 10.00 interest due.)
  • In line 9., enter any PENALTY that is due. A penalty of ten percent (10%) or fifty dollars ($50), whichever is greater, is assessed if the balance of CONTRIBUTIONS is not paid within thirty (30) days of the due date.
  • In line 10., enter the amount of remittance enclosed with this return (add lines 7, 8, and 9) in the Dollar and Cents column. Make check or money order payable to "Administrator Unemployment Compensation". This is a required entry.
     
  • In the line under line 10. Enter your SIGNATURE, TITLE, DATE and PHONE #. This is a required entry.
  • After completing quarterly return (remember to keep copy for your records), send with payment to:
STATE OF CONNECTICUT-DEPARTMENT OF LABOR
EMPLOYMENT SECURITY DIVISION
P.O. BOX 2940
HARTFORD, CT 06104-2940

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