Instructions For Completing Quarterly Contribution, Investment Fee, And Wage Report

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INSTRUCTIONS FOR COMPLETING QUARTERLY CONTRIBUTION, INVESTMENT FEE, AND WAGE REPORT.
The report and remittance are considered received on the date shown on the postmark
of the envelope in which they are received.
ITEM 1. NUMBER OF WORKERS. The monthly employment data reported
duly-authorized member or agent having knowledge of the affairs of the
on the Quarterly Contribution Report should be a count of all full-time and
company.
part-time workers who worked during or received pay (subject to
Unemployment Insurance wages) for the payroll period which includes the 12th
ITEM 15. SOCIAL SECURITY NUMBER. The Social Security number of the
of the month.
worker must be entered. Persons without Social Security numbers should be
required to apply for one. (See regulations of this Division.) Enter without
ITEM 2. LOCATIONS. Please mark "yes" if your business has more than one
hyphens.
location.
ITEM 16. NAME. Enter the full name of the employee--last name, first name,
ITEM 3. TOTAL GROSS WAGES PAID. Enter here the total from item 19 if
in that order.
one page or item 21 if there is more than one page.
ITEM 17. TOTAL GROSS WAGES PAID THIS QUARTER. Enter here the
ITEM 4. NONTAXABLE WAGES. Enter the total from item 20 if one page or
gross wages paid this quarter subject to the Act. Wages paid include the
item 22 if there is more than one page.
following: money wages paid for employment; commissions paid, and any
special cash payment (such as cash gifts, cash prizes, and cash bonuses); the
ITEM 5. WAGES SUBJECT TO THE TAX. Subtract line 4 from line 3 and
reasonable cash value of remuneration for services paid in a medium other than
enter figure here.
cash (such as lodging, meals, free and/or paid rent, etc.); and special payments
made in any medium (such as gifts and prizes). Tips are also reportable in most
ITEM 6. UI CONTRIBUTION. Multiply wages from line 5 by rate listed.
instances. Employee contributions to tax deferred wages under a 401K plan or
Enter tax here (use this amount when completing annual IRS form 940).
cafeteria (Sec. 125) plan are taxable.
ITEM 7. INVESTMENT FEE. Multiply wages from line 5 by rate listed. Enter
ITEM 18. EXCESS WAGES. Enter here that portion of item 17 paid to each
tax here.
individual during this quarter which exceeds $8,500 for this calendar year.
This will include only the wages in excess of the taxable amount the individual
ITEM 8. TOTAL TAX DUE. Enter here the amount of tax due by adding lines
received in the quarter for which the report is made. The amount of this item
6 and 7.
should not exceed the amount reported in item 17 for this individual.
ITEM 9. ADJUSTMENTS. Enter here the amount of any debit or credit notices
ITEM 19. GROSS WAGES THIS PAGE. Enter the sum of all item 17 for this
received from the Department or adjustments from prior quarters you may have
page.
found, and include an explanation on the back side or an attached copy. Figure
this amount with the total remittance when completing line 13.
ITEM 20. TOTAL EXCESS WAGES THIS PAGE. Enter the sum of all item
18 for this page. This total should not exceed the amounts on item 19.
ITEM 10. INTEREST. Enter the interest due if report is late for the calendar
quarter covered by this report and any interest on debit memorandum payment
ITEM 21. TOTAL GROSS WAGES ALL PAGES. Enter the sum of all item
19 from all pages on the last page of this report.
attached and included with this report. The interest amount is computed by
multiplying the payment due on line 8 by 1.5% per month or fractional part of a
month for each month of delinquency. The interest on debit memorandums is
ITEM 22. TOTAL EXCESS WAGES ALL PAGES. Enter the sum of all item
computed in the same manner and at the same interest rate and should be added
20 from all pages on the last page of this report. This amount should not
to interest amount on the payment due figure.
exceed the amount in item 21.
ITEM 11. PENALTY FOR LATE FILING. This penalty is imposed if the
SIGNATURE. This report must be signed by the employer or on the
employer is late in filing a report. The penalty is $5 per month or fractional
employer's behalf by someone having personal knowledge of the facts therein
part of a month from the due date of a report. Maximum penalty is $30 per
stated and who has been authorized to sign such report.
quarter.
PREPARED BY. Please enter here name of preparer of this report and also
ITEM 12. PENALTY FOR LATE PAYMENT. This penalty is imposed if the
include telephone number.
employer is late in making full payment. This penalty is $5 per month or
fractional part of a month from the due date of full payment. Maximum penalty
WAGE REPORT. If you are submitting employee wage information on any
is $30 per quarter.
form other than our preprinted form, do not list more than 54 items per page.
Each page must show a total with a grand total on the last page.
ITEM 13. TOTAL REMITTANCE. Enter the sum of lines 8, 9, 10, 11 and 12.
DISKETTE OR MAGNETIC CARTRIDGE. Employers have an option to
ITEM 14. CHANGES IN BUSINESS OPERATION OR OWNERSHIP.
submitting quarterly paper reports. Rather than sending in quarterly wage
Complete PART A or PART B.
information on paper, employers are urged to submit this information on
diskettes or magnetic cartridge. Payroll packages written in ASCII or Database
formats can be adapted for diskette reporting. Employers with mainframe
PART A. DISCONTINUANCE OF BUSINESS. Enter the date of last
employment or the date that wages were last paid, whichever is later, and sign
computers can also report on magnetic cartridge. For further information or
where provided in PART B.
questions regarding magnetic media reporting, please call (605) 626-2317. If
you submit your wage information on diskette or magnetic cartridge, do not
PART B. BUSINESS SOLD, LEASED, OR OTHERWISE TRANSFERRED.
include individual wage items on our form. Instead, note on the form that
Complete this portion in full showing the name of the successor or successors
"Wages are reported on diskette or magnetic cartridge."
and the effective date of the disposition. The Unemployment Insurance Law
permits the transfer of the employer's payroll experience and experience rating
REPORTING VIA THE INTERNET. Employers also have the option to
account. Therefore, be specific as to whether you authorize the transfer of your
submit quarterly wage information by using our Internet site. Users of the
experience rating account to the successor in the business.
Internet reporting option have the choice of entering the wage information of
their employees or uploading a file. The Internet address is
PART A AND B. SIGNATURE. This report must be signed by (1) the
or from the SD Department of Labor home page
individual, if the employer is an individual; (2) the President, Treasurer, or
and follow these menu options: Businesses -- Unemployment
other principal officer, if the employer is a corporation; or (3) a responsible
Insurance -- Internet Quarterly Wage Reporting .

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