Wage Reporting: Need to Know
Paying the Amount Due
Employers are provided with notice of their quarterly assessment when a report is filed that results in contribution liability being created. The organization that posts the report to E S S can access the assessment in the summary section of E S S.
DWD will not issue an assessment if the total liability of the employer is less than $1.00 for a quarter/year. Payments of less than $1.00 cannot be made electronically via ESS or VPS. |
Assessment Process
The payment screen in E S S is used to review the employer account and to verify the balance due on the account.
Payment of the total amount due must be received by DWD by the due date of the quarterly reports to be considered timely. The amount due shown in E S S will include any applicable fees, interest, penalties, or administrative assessments and will be reduced by the amount of any credits on the account.
Electronic payments not made via the E S S real-time payment method must settle on or before the due date. Non-electronic payments must be received by DWD on or before the due date to be timely.
Payment delays caused by the delivery service used by the employer are the employer’s responsibility. Interest and penalty are assessed based on the settlement or delivery date of the payment. |
Failure to pay – Legal Actions
If the organization fails to pay UI contributions or benefit charges timely, the following will occur:
- A penalty charge of 10% of the unpaid quarterly contribution amount or unpaid benefit charges for a reimbursing employer will be assessed to the account;
- The organization will be charged 1% interest on any part of the contribution amount due or benefit charges due for a reimbursing employer for each month, or partial month; and
- A penalty of 50% of the outstanding amount will be assessed if it is found that the organization committed fraud with the intent to evade payment.
If the quarterly assessment is not paid in full by the due date, a Notice and Demand will be sent. The organization may get a Notice and Demand if a mailed payment has not been received and processed on or before the due date. Employers are required to pay electronically to avoid delays in payment posting and credit.
The Notice and Demand will detail all outstanding liabilities due for specific quarters but may not show the total amount of the original assessment. Please refer to the Notice of Assessment or Notice of Amended Assessment found in the Employer Summary section of E S S to determine the basis for the liability.
Failure to pay a Notice and Demand or a reimbursable Bill will result in additional collection enforcement activities. |
For questions concerning the amount due, please contact DWD immediately at 800-891-6499 and select the employer option.
DWD may acquire a lien on the employer’s property as well as the responsible party’s personal property for delinquent contribution, benefit charges, surcharge, interest, and penalty charges.
In Indiana, it is considered fraud with the intent to evade payment, which is a misdemeanor, for an employer to:
- Make a false statement to prevent or reduce benefit payments;
- Encourage or induce an individual to waive or forego benefits rights; or
- Fail to testify or answer any lawful inquiry.
The law also provides a penalty for any person who willfully violates any provision of the IC 22-4 DWD Act.
Employers electing to use any payment method other than the E S S real-time method are responsible for providing a correct SUTA account number for payment application. If making a non-electronic payment, the SUTA account number should be on the negotiable portion of the check.
Mailing Instructions
If you are not making payment electronically, delivery delays are often caused when using an incorrect payment address. DWD has two valid payment addresses. The first is a physical delivery address and the second is a P.O. Box.
