Who needs Employer Contribution Return?
Each quarter, liable employers operating in the State of Connecticut are obliged to submit their Unemployment Insurance Compensation Return. The Compensation Return includes two parts: form UC-5A (the Employee Quarterly Earnings Report) and form UC-2 (Employer Contribution Return). The UC-5A Form lists the employee details and the UC-2 Form serves as a tax portion of the return. The Employer Contribution Return is a quarterly Connecticut Department of Labor form.
What is the purpose of the UC-2 Form?
The given form is the only officially accepted way to report the wages and contribution paid by the employer to their employee within the reporting quarter.
When is the Employer Contribution Report due?
The Unemployment Insurance Compensation Return consisting of forms UC-2 and UC-5A must be filled out and submitted on a quarterly basis. The deadline for submission is strictly defined — it is the last day of the month following the quarter end. Typically, the State Department of Labor should mail the returns to the employer for filling.
Is the UC-2 form accompanied by any other documents?
As mentioned above, the UC-2 form is only one of the two parts of the Unemployment Insurance Compensation Return. Therefore, it must be filed along with the UC-5A form, the Employee Quarterly Earnings Report.
How to fill out the UC-2 form?
The following information is requested on the Employer Contribution Return form:
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The employer’s registration number and federal identification number (FIN);
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The reporting period;
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The liability, notification and due date for the report;
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The financial information (gross wages, taxable wages, contribution rate, interests, penalty if applicable, etc.)
All in all, the form is very straightforward and includes comprehensive instructions with an example on how to fill the form out.
Where to send the completed Form UC-2?
Upon completion the forms UC-2 and UC-5A must be directed to the Employment Security Division within the Connecticut Department of Labor.