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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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