Wage Reporting: Need to Know
Quarterly Report Due Dates
| Quarter | Monthly Wages Paid within each Quarter | Wage Report Due Date (on or before) |
| First | January, February, March | April 30 |
| Second | April, May, June | July 31 |
| Third | July, August, September | October 31 |
| Fourth | October, November, December | January 31 |
All covered employers must file a quarterly report no later than the report due date as shown in the chart above.
As of 2019, both contributory and reimbursable employers are required to file quarterly wage reports electronically unless they have applied for, and been granted, an electronic filing waiver, pursuant to 646 IAC 5-2-2 .
Electronic payment is required by DWD for all unemployment liabilities and voluntary payments, pursuant to 646 IAC 5-2-17. Payment by electronic check is free for the employer. Credit cards are accepted, but the merchant fee must be paid by the employer in the form of a courtesy fee to the payment processing bank. If an employer is unable to make an electronic payment, the employer is responsible for the delivery of the payment to DWD on or before the due date. The postmark date is not used to determine the timeliness of the payment.
Failure to File Adequate Wage Reports
If DWD determines that the organization failed to file any wage report, an estimate will be made based on internal policy. If a report is determined to be missing or inadequate, missing a SSN or ITIN, or if the number is invalid, the employer will be notified of the issue. If the employer does not file an adequate report by the deadline on the notice, they will be fined $25 for each missing or inadequate report.
Benefits are determined based on quarterly wages. Wages cannot be reported in only one quarter for the entire year. Wages must be reported for the quarter they were paid.
