Ariz. Admin. Code § 6-3-1704

Current through Register Vol. 30, No. 49, December 6, 2024

Section R6-3-1704 - Due Date of Quarterly Reports, Contributions, and Payments in Lieu of Contributions

A. Received date. If any due date prescribed in this regulation falls on a Saturday or Sunday, or a legal holiday, the due date shall be the next following business day. Quarterly reports, contributions, and payments in lieu of contributions, if mailed, shall be considered as received on the date shown on the postmark of the envelope in which they are received by the Department.

B. Regular due date. Each employing unit which is a covered employer subject to Title 23, Chapter 4, A.R.S., shall file with the Department quarterly reports on or before the due date; any employer failing to file a quarterly report when due is delinquent. Except as otherwise provided in this regulation, quarterly contribution and wage reports are due and contributions are due and payable on or before the last day of the month following the close of each calendar quarter in which the wages were paid, except that the contributions with respect to wages which are constructively paid shall be payable for the quarter in which such wages are constructively paid as provided by regulation R6-3-1705. Payments in lieu of contributions are due and payable on or before the last day of the second month following the close of each calendar quarter in which benefit claims are paid. Quarterly notification of the amount of payments in lieu of contributions due from an employer shall be mailed to his last known address following the end of each calendar quarter.

C. Due date for new employer. Quarterly contribution and wage reports due from an employer for the first time by reason of said employer's becoming subject during a current calendar year shall be deemed due on all wages paid by said employer for the preceding portion of that year on the last day of the month following the calendar quarter during which said employer became subject to Title 23, Chapter 4, A.R.S. Contributions due from such an employer who is liable for contributions shall be deemed due and payable on all wages paid by said employer for the preceding portion of that year on the same day as his quarterly contribution and wage reports for such period are due.

D. Delinquent date, and penalty, and interest. A quarterly report or contributions payment or payment in lieu of contributions which is not received on or before the due date is delinquent.

1. An employer who fails to file on or before the due date a contribution and wage report shall pay to the Department for each such delinquent report, subject to waiver for good cause shown, a penalty as prescribed in A.R.S. § 23- 723(A).

No penalty shall apply to delinquent reports when the employer proves to the satisfaction of the Department that no wages were paid and no contributions were due.

2. An employer who has not paid contributions or payments in lieu of contributions on or before the due date shall pay interest on the whole or part thereof remaining unpaid at the rate of 1% per month, or fraction thereof, from and after the due date until payment is received by the Department unless good cause is shown why such interest shall be waived.

E. Due date upon demand. If the Department finds that the collection of any contribution or payment in lieu of contributions will be jeopardized by delaying the collection thereof until the date otherwise prescribed, upon written demand by the Department such contribution or payment in lieu of contributions shall become immediately payable, and if not submitted within 10 days after such demand shall become delinquent.

F. Extension of time for submission of reports

1. When an employer files a written request for an extension of time for filing any quarterly contribution and wage report before the due date for the report, the Department may grant, in writing, an extension for filing such report and paying the contributions due thereon if good cause is shown for the employer being unable to file the report by the due date. No extension shall postpone the due date for more than 30 days nor shall any extension be granted solely to defer the payment of contributions.

2. Subject to waiver for good cause shown, an employer who has been granted an extension and who fails to file the report and to pay his contributions on or before the termination of the period of such extension, shall be assessed the penalty for late filing and interest shall be due and payable from the original due date as if no extension had been granted.

Ariz. Admin. Code § R6-3-1704

Former Regulation 40-3; Amended effective January 3, 1975 (Supp. 75-1). Amended as an emergency effective August 1, 1979, pursuant to A.R.S. § 41-1003, valid for only 90 days (Supp. 79-4). Former emergency adoption now adopted effective October 30, 1979 (Supp. 79-5). Amended effective November 18, 1981 (Supp. 81-6).