Employer UC Services  > Filing Information > Penalties & Interest

Penalties & Interest

Penalty for Filing a Report Late

A penalty is assessed against any employer who fails to submit a quarterly tax report when it is due. The penalty is 10 percent of the total contributions payable for the quarter, with a minimum of $25 and a maximum of $250.

Interest Charged on Contributions Paid Late

Interest charges are computed per month, or fraction of a month, on unpaid contributions from the date such contributions are due until the date paid. Both employer and employee contributions are subject to interest charges if paid after the due date. Beginning January 1, 2006, the monthly interest rate on past due contributions is increased to the greater of 0.75 percent or one-twelfth of the annual rate determined by the Secretary of Revenue under the Fiscal Code.
 
Year
Monthly Interest Rate
Yearly Interest Rate
2001
.75%
9.0%
2002
.50%
6.0%
2003
.4166%
5.0%
2004
.3333%
4.0%
2005
.4166%
5.0%
2006
.75%
9.0%
2007
.75%
9.0%
2008
.75%
9.0%
2009
.75%
9.0%
2010
.75%
9.0%
2011
.75%
9.0%
2012
.75%
9.0%
2013
.75%
9.0%
2014
.75%
9.0%
 
Interest charges on delinquent contributions and penalty charges on delinquent reports are separate and distinct. If you are unable to pay a quarterly report in full on the due date, you can avoid penalty charges if the report is filed on time. Interest charges will continue to accrue on any unpaid contributions balance until it is paid in full.

Penalty for Dishonored Checks

A penalty is charged to anyone who provides a check or payment by electronic transfer to the Department of Labor & Industry that is subsequently dishonored by the bank upon which it is drawn. The check penalty will be 10 percent of the face value of the check, up to a maximum of $1,000, with a minimum of $25 per occurrence.
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