How to File
The Department of Labor & Industry requires that employers file unemployment compensation (UC) quarterly reports electronically through the Unemployment Compensation Management System (UCMS). Paper UC-2 and UC-2A forms are no longer being mailed.
There are several options from which to choose to electronically file UC tax and wage data. These options are:
file upload through the employer portal, or
File Transfer Protocol (FTP).
The online filing option should be used only if the number of employees being reported is 100 or less. If the number of employees exceeds 100, you must either file upload or FTP.
Amending Tax and Wage Information
Changes to previously filed tax and wage information can be made by accessing the Quarterly Reporting portal in UCMS and selecting "Amend Quarterly Report."
For information on the file layouts and formats that are necessary for the electronic reporting or amending of UC tax and wage data by file upload or FTP, please review the UC-2010 handbook
Penalty for Non-Compliance
Employers who are unable to comply with the electronic filing requirement must file a waiver request form. Effective with the 1st quarter 2015 filing period, ending March 31, 2015, employers without a department-approved waiver whose reports are not filed electronically will be charged a penalty equal to 10 percent of the contribution amount, with a minimum of $25 and a maximum of $250.