SECTION 5: PAYMENTS AND REPORTS
As a covered employer for Unemployment Insurance, you must keep payroll records and file the quarterly report (UI-5) or file your report on-line at wow.mt.gov (see page 20). A sample of the UI-5 is shown on page 17. After completing all sections of the UI-5, enter the payment due and attach a check payable to Unemployment Insurance Division for the tax plus any penalty or interest due.
When are my quarterly reports due?
To avoid penalty and interest charges, your UI-5 quarterly wage report and payment must be postmarked by the following dates:
|Quarter:||Report Covering:||Postmarked By:|
|1st Quarter||January, February, March||April 30|
|2nd Quarter||April, May, June||July 31|
|3rd Quarter||July, August, September||October 31|
|4th Quarter||October, November, December||January 31|
If the date is on a weekend or holiday, the next business day becomes the due date the quarterly reports and payment must be postmarked.
Where may I get a quarterly report form?
Your quarterly report will be mailed to you at the end of each quarter. The form contains your name, address, account number, rate and any credit balance. It is important that you do not use someone else's form as the tax, wage and payment information could be posted incorrectly and not properly credited to your account.
If you don't receive your quarterly wage report form by the first week of the month the report is due, call the Unemployment Insurance Contributions Bureau at (406) 444-3834 and a form will be mailed to you. Your area's field representative can also provide reporting forms. Please refer to the back of this handbook for the names and phone numbers of field representatives. You may print a form populated with your contribution rate and employer information by logging into your account at UI4employers.mt.gov. Downloadable forms and instructions are also available from our web site at http://uid.dli.mt.gov/tax/uitaxforms.asp.
How may I adjust a report after I've submitted it?
Submit an amended report and an explanation of the adjustment along with any additional tax remittance to the UI Contributions Bureau, P.O. Box 6339, Helena, MT 59604-6339. Copying the original quarterly report you submitted with all changes noted is a quick way to amend a report, provided you include an explanation and the name and phone number of the person making the change so we can call if we have any questions.