Instructions for Completing the Employer's Annual Wage & Tax Report

NOTE: You must be pre-approved to file this report annually. Refer to the Registration Form for Domestic Wages (PDF) in the forms index.

Employer's Annual Wage Report

1. Enter the number of domestic/household employees that received pay in each quarter of this year. (Quarters: January to March; April to June; July to September; October to December)

2. Enter the due date. If the calendar year end date is 12/31/___, the due date is 01/31/__.  (If this account is inactive prior to the last quarter of the year, enter the due date for the last quarter wages were paid.)

3. Enter the calendar year being reported.

4. Enter the Federal Identification Number.

5. Enter the State Unemployment Tax Identification Number.

6. Enter the employer's experience rate.  (Enter .16%  as .0016; 1.33% as .0133)

7. Enter the worker's social security number.

8. Enter the worker's first initial and last name.

9. Enter in columns a, b, c and d the wages paid in each quarter of the year. Round wages to the nearest whole dollar amount.

10. This line will automatically update the total amount of wages paid for the year.

Annual Report of Wages Paid

NOTE: Items 1-8 will be pre-filled per the information entered on the Employer's Annual Wage Report.

•   9.
  Enter the wages in excess of the wage base. (Wage base since 1998 is $7000.)
• 10.
  Enter as taxable wages the sum of excess wages on line 9 minus the total wages reported on line 8. Round wages to the nearest whole dollar amount.
• 11.
  This line will automatically calculate by multiplying the taxable wages reported on line 10 times the rate entered in line 6.
• 12.
  Enter the amount of your tax overpayment from previous quarters (if any). You must attach the tax overpayment notice issued to this form.
• 13.
  Enter the amount of underpayment from previous quarters.  (This is an optional field.)
• 14.
  Enter the amount of remittance.  If payment is made after the due date, use the following example as a guide for computing the interest and penalty due:

  Assume the report is 15 days past the due date for the 4th quarter of 2001 (due 01/31/2002). The contributions due = $100.25. Interest is calculated at 1% per month or portion thereof.  In this case, interest equals $0.49. Penalty accrues at 5% per month not to exceed 25% on the first day. The penalty calculation is 5% of the contributions due plus interest due. In this case, penalty equals $5.04.
  The total remittance for line 14 will equal $105.78.

REMINDER:  Signature is required on both portions of this form.

Click here (PDF) to download the Annual Report of Wages form.

This page was last updated on October 17, 2008.