Form Rt-800002 - Employer Guide To Reemployment Tax Page 12
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18Installment Payment Chart
Pay by
Pay by
Pay by
Pay by
Pay by
Apr. 30
July 31
Oct. 31
Dec. 31
Jan. 31
1st Quarter
4 equal
1/4 of total
1/4 of total
1/4 of total
1/4 of total
(ends Mar. 31)
payments
amount
amount
amount
amount
2nd Quarter
3 equal
1/3 of total
1/3 of total
1/3 of total
(ends June 30)
payments
amount
amount
amount
3rd quarter
2 equal
1/2 of total
1/2 of total
(ends Sept. 30)
payments
amount
amount
4th quarter
Not affected.
Total amount
(ends Dec. 31)
Pay in full.
Penalty and Interest Charged for Late Filing and
Protest
Payment
If an employer protests liability under the
Timely reporting will avoid charges for late reports
reemployment assistance program law or protests
and payments. If reemployment tax is not paid on
the tax rate assigned, the employer must file reports
or before the due date, interest will be charged on
and pay taxes at the assigned tax rate pending a
the full amount of tax due. Failure to file RT-6 reports
hearing on the protest. If the protest is ruled in the
employer’s favor, an adjustment or refund will be
timely will result in a penalty charge of $25 for each 30
days, or fraction thereof, that the report is late.
granted by the Department for applicable taxes paid.
Assessments
Adjusting/Correcting Your Report
Failure to submit a report after being given
Adjustments or corrections to quarterly reports that
reasonable opportunity to do so will result in an
have been filed with the Department can be made
assessment of tax due. The Department will
online by going to
determine, based on the employer’s tax history
dor/eservices/filepay.html
or by submitting a
and other available information, how much tax the
Correction to Employer’s Quarterly Report (RT-8A).
employer is assessed for the quarter.
The correct information must state the reasons for
Liens
such adjustments, i.e., incorrect gross wages or the
Unpaid tax, interest, penalty, or fees may cause a
employee should have been reported to another
lien to be placed against the employer’s real and
state.
personal property.
If the employer did not file any employment reports,
Tax Rate Consequences
he or she must submit RT-6 reports and pay tax
Although penalties are assessed for late submission
and interest going back to the date of employment
of reports, these penalties are small compared to
of the worker(s). The Department can require the
failing to receive credit for taxable payrolls for tax
employer to file returns as far back as five years.
rate purposes. It is very important to submit
The Department can also require the employer to file
reports and tax payments timely. Completed
corrected returns as far back as five years.
quarterly reports must be submitted even if no tax is
When employment information or wages are omitted,
due.
the Department will send a request to the employer
to get the missing information. It is to the employer’s
Department of Revenue, Employer Guide to Reemployment Tax, Page 12
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