Employers are required to submit a report for the prior calendar quarter by the end of the first month of the new calendar quarter; i.e., January 31, April 30, July 31, and October 31. The report must be accompanied by the payment for the amount of tax due. The report must include:

• Details of each employee’s wages and hours worked the previous quarter.
• The total amount of wages paid and the actual taxable amount. (UI taxes are owed on each employee only until the year-to-date wages for that employee exceed a certain amount, which is adjusted each year.)
• The amount of UI tax due.