Instructions For Form Uct-6 - Employer'S Quarterly Report

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UCT-6N
Employer’s Quarterly Report Instructions
R. 03/10
Registration – If you do not have an unemployment tax account number, you are
Line 2 – Enter the total GROSS WAGES paid (before deductions), including salaries,
required to register to report and pay tax in Florida before filing the Employer’s Quarterly
commissions, bonuses, vacation and sick pay, back pay awards, and the cash value
Report (UCT-6). To register online, go to our Internet site at
of all remuneration paid in any medium other than cash. Tips and gratuities are wages
when included by the employer to meet minimum wage requirements and/or when the
Filing Reports – Every employer who is liable for filing quarterly under the Florida
employee receives and reports in writing to the employer $20 or more per month.
unemployment compensation law, must complete and file the Employer’s Quarterly
Line 3 – Enter the amount of this quarter’s wages exceeding $7,000 paid to each
Report (UCT-6). The report should cover only employment for the employer during the
preceding calendar quarter.
employee this calendar year. The following should be considered when determining
excess wages: (1) Wages reported to another state by the same employer for an
Electronic Filing and Paying – Use our free and secure Internet site to file and pay
employee; (2) Wages paid by your predecessor during the calendar year, if you are the
unemployment tax, or you may purchase software from an approved vendor to file and
legal successor.
pay electronically. The Department also provides a telephone payment system to submit
payments only.
EXAMPLE: John Doe, the only employee, earns $3,000 per quarter. His wages should
be reported as shown below:
Agents filing on behalf of 100 or more clients or employers with 10 or more employees
Quarter 1
Quarter 2
Quarter 3
Quarter 4
during any quarter of the state’s previous fiscal year (July 01 – June 30), are REQUIRED
by law to file taxes electronically. Failure to do so will result in an assessment of penalty.
Gross Wages (Line 2)
$3,000
$3,000
$3,000
$3,000
To enroll, or for more information, go to our Internet site. After you complete your
Excess Wages (Line 3)
$0
$0
$2,000
$3,000
electronic enrollment, we will send you a User ID and PIN/Password for electronic
Taxable Wages (Line 4)
$3,000
$3,000
$1,000
$0
filing and/or paying and instructions for the filing/payment method you selected during
enrollment.
Line 4 – Enter the taxable wages paid this quarter (Line 2 minus Line 3).
NOTE: Once you become obligated to file electronically, you will no longer receive paper
Line 5 – Enter tax due. Multiply Line 4 by tax rate.
reports. If you file electronically, DO NOT mail a paper report.
Line 6 – If this report is past due, compute penalty of $25 for each month, or fraction of a
Due Dates – The original report must be filed and the tax due paid, if applicable, no later
month, that the report is delinquent (see Due Dates above).
than the last day of the month following the end of the quarter (Penalty After Date): April
Line 7 – If tax due from Line 5 is not paid by the end of the month following the report
30, July 31, October 31, and January 31. If you are paying by EFT or Internet, you
quarter, compute interest of 1 percent (.01) per month, to be prorated daily, from the due
must initiate the payment by 5:00 p.m., ET, on the business day prior to the due date for
your payment to be considered timely. Reports must be electronically date stamped
date until the tax is paid.
(submission or transmission date) on or before the “Penalty After Date” of any given
Line 8 – (Applies to 2010 and 2011 only). Enter $5 if you file and pay on time and choose
quarter. Keep the confirmation/trace number or acknowledgement in your records.
to pay your quarterly tax due in installments. This $5 fee is payable only with the first
installment; one time per calendar year. You do not owe this fee if you are paying 100%
A quarterly tax report MUST be submitted timely, even if no tax is due.
of the Total Amount Due (Line 9a) now.
You can sign up to receive quarterly e-mails reminding you to file and pay your
Line 9a – Enter the sum of Lines 5, 6, 7, and 8. If the total is less than $1, send the report
unemployment tax. Go to and select “Subscribe to our
with no payment.
publications.”
Line 9b – Enter the total due from Line 9a on Line 9b unless you choose to make
No Employment – A registered employer who had no employees or paid no wages
installment payments (2010 and 2011 only). If you choose installments, enter the
during the quarter must still complete, sign, and return the Employer’s Quarterly Report
installment amount due on Line 9b. Note that Line 9b, Amount Enclosed, appears on
(UCT-6). If you need to cancel your registration, contact us.
both the report and the payment coupon. The chart below shows how to compute your
Employer Changes/Adjustments – Call 800-352-3671 for assistance or to report
installment payment.
changes which affect the business as currently established with the Department. DO
NOT make adjustments for prior quarters on the current quarter’s report. Adjustments
Quarter Ending
Installment Amount On Tax Due (Line 5)
Installment Due Date(s)
to prior quarters must be done by completing a Correction to Employer’s Quarterly
03/31
1/4 of Tax Due
04/30, 07/31, 10/31, 12/31
or Annual Domestic Report (UCT-8A). Addresses may be changed online at www.
06/30
1/3 of Tax Due
07/31, 10/31, 12/31
or by downloading and completing an Employer Account Change
09/30
1/2 of Tax Due
10/31, 12/31
Form (UCS-3).
Remember to add the $5 installment fee only to the first payment for the calendar year.
Certification/Signature/Paid Preparer – The report must be signed by
(1) the individual owner, (2) the corporate president, treasurer, or other principal officer, (3)
Line 10 – Enter each employee’s social security number (NINE digits – Do not suppress
partner or member/managing member, and/or (4) a responsible and duly authorized agent
the leading zeros). Every employee, regardless of age, is required to have a social security
of the employer. Complete the paid preparer information, if applicable.
number. If the employee does not have one, an application must be made immediately, by
the individual, to a social security field office or any United States Post Office.
Forms – Forms and additional information are available online or call 800-352-3671
for assistance. Persons with hearing or speech impairments may call our TDD at
Line 11 – Enter each employee’s last name, first name, and middle initial.
800-367-8331 or 850-922-1115.
Line 12a – Enter each employee’s gross wages paid this quarter as defined in Line 2.
Line 1 – Enter the total number of covered full-time and part-time employees who
Line 12b – Enter each employee’s taxable wages paid this quarter as defined in Line 4.
performed services during or received pay for the payroll period including the 12th of
Only the first $7,000 paid to each employee per calendar year is subject to the Florida
each month.
unemployment tax.
Line 13a – Enter total gross wages (add Lines 12a only). Total this page only. Include
this and totals from additional pages in Line 2 on page 1 of Form UCT-6.
Line 13b – Enter total taxable wages (add Lines 12b only). Total this page only. Include
this and totals from additional pages in Line 4 on page 1 of Form UCT-6.

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