JUNE 2004 EMPLOYER INFORMATION NOTICE

2004 Tax Information

Rate for New Employers in 2004 – 2.4%
Taxable Wage Base - $15,000
Rates Range in 2004 – 1.9% - 6.8%
Minimum Wage Increase - Effective January 1, 2004, Connecticut’s minimum wage has increased to $7.10 per hour.
For Job Information and News on the Local Economy, watch CT WorkNet on CPTV, Saturdays at 11:00 a.m.!

IMPORTANT!! A CHANGE CONCERNING THE FILING OF QUARTERLY CONTRIBUTION RETURNS IS FORTHCOMING

NEW $25.00 FEE FOR LATE FILERS

Public Act 04-60 establishes a $25.00 Late Fee for failure to file quarterly employer contribution reports in a timely
manner. These reports are due 30 days after the end of each calendar quarter. The late filing fee will be assessed on any
late return commencing with the 3rd Quarter 2004. The fee is in addition to any interest or penalty on contributions due.
*********************************************************************************************************************
♦ Connecticut Internet Tax Services
YOUR PASSWORD IS PRINTED ON THE EMPLOYEE QUARTERLY EARNINGS REPORT FORM UC-5A OR UC-5R
Eliminate paper forms! Using our Internet Tax Services site allows a “paper” filer to report its current quarter tax and
wage information to the Connecticut Department of Labor via the Internet. It now allows all employers to notify us of changes
to a FEIN, or name or address. Additionally, an employer may notify us of the sale of all or part of a business, or the
acquisition of all or part of a business using this site.
The tax and wage reporting system provides the option to remit the tax due electronically. If you do not wish to pay
electronically, you still have the option to mail a check.
The Internet address is: https://wage.ctdol.state.ct.us/index.asp. You will need your employer registration number and
password printed on the Employee Quarterly Earnings Report, Form UC-5A, or UC-5R that we have just mailed to you. Using
the Internet system for filing saves time because the names and Social Security numbers of your employees listed on your
previous report will already be listed on the Internet system. Once you have entered your wage information, the system
computes your tax due, and then gives you the option of printing a voucher to be mailed with a check, or paying electronically.
NOTE: If you are not using Internet Explorer 5.5 or Netscape 6.0 and above, you may experience problems. The site
affords you the option to download these browsers free of charge.

♦ Quarterly “Paper” Tax and Wage Filers

To be in compliance, you must use our forms (Form UC-5A, Employee Quarterly Earnings Report, and Form UC-2,
Employer Contribution Return) when submitting your return. If you use continuation sheets for reporting employees’ wages,
staple them to our UC-5A. It is imperative that we get our UC-5A back!
Reminder: No Employees / No Wage returns can be filed by telephone (860-566-1018, or 203-248-4270)

♦ FUTA Recertification
Requests for Proof of Credit for IRS recertifications of your 940 FUTA return should be directed to the Cashiers Unit,
Connecticut Department of Labor, 200 Folly Brook Blvd., Wethersfield, CT 06109. Telephone (860) 263-6470.

♦ Employer Corrections
Changes to wages reported and/or contributions due should be made on a Correction return which can be obtained by
calling the Cashiers Unit (860-263-6470), or by downloading it from our Web site: www.ctdol.state.ct.us/uitax/txmenu.htm.
Changes to name or address, or information regarding the sale or part of all of a business should be noted on a separate
sheet of paper and mailed with your tax return. Please include the Employer Name and Registration Number with the
information to be changed.
 June 2004 Employer Information Notice p. 2

♦ Changes to An Employer Account

To report changes to an employer account such as change in address or discontinuance of a business, please contact
our Employer Status Unit at (860) 263-6550.

♦ NO WAGES/NO EMPLOYEES THIS QUARTER??

If you had no employees or wages paid this quarter, you are still required to file a tax return. The fastest and easiest
way to do this is by phoning in a return (See next paragraph, Telephone Tax System).
A second option is to write the word None on your UC-5A and UC-2 and mail it in. For your convenience, we will keep
your registration number active until you file None returns for eight (8) consecutive quarters; your registration number will then
be discontinued automatically. Please remember, after November 1, 2004, your account will be assessed the $25.00 Late
Filing fee for failure to file a None return timely.

♦ TELEPHONE TAX SYSTEM

For added convenience, the Telephone Tax System has been upgraded. Three options are available to you when you
dial either (860) 566-1018, or (203) 248-4270. You can still file a No Wage/No Employees return by selecting Option #3. You
may also choose Option #1 to get your current tax rate, or Option #4 to obtain a listing of useful Department of Labor
telephone numbers for UI tax information. When selecting Option #1, Current Tax Rate, you must use the password printed
on the accompanying Form UC-5A/UC-2. Option #2 is reserved for future enhancements.

♦ UC-2 MAG FILERS

If you are reporting wages via magnetic media, but no payment is due for that quarter, you do not need to submit a Form
UC-2 MAG.
If you are reporting no wages for that quarter and are not submitting magnetic media, write No Wages on the UC-2 MAG
and return it in the envelope provided.
If you are no longer required to file via magnetic media (reporting less than 250 employees), please notify our Tax
Automation Unit at (860) 263-6375.

♦ FIELD AUDITS
To insure compliance with the Unemployment Compensation Law, the Connecticut Department of Labor conducts field
audits of Connecticut employers.
These audits encompass all financial records of employers, not just payroll records. Many instances are found in which
individuals receiving payments outside of payroll records should actually have been treated as employees. If you have any
questions as to the correct treatment of an individual for unemployment tax purposes, please contact any of the Field Audit
offices listed below.

YOUR LOCAL FIELD AUDIT UNEMPLOYMENT COMPENSATION OFFICE LISTED BELOW CAN PROVIDE ASSISTANCE IF YOU
HAVE QUESTIONS CONCERNING ANY UI TAX INFORMATION IN THIS NOTICE.
Bridgeport (203) 455-2725 Hartford (860) 256-3725 Norwich (860) 859-5700
Danbury (203) 797-4148 Middletown (860) 344-2232 Torrington (860) 626-6221
Enfield (860) 741-4285 New Britain (860) 827-7063 Waterbury (203) 596-4144
Hamden (203) 789-7769 New London (860) 447-6206 Willimantic (860) 423-2689

Carl R. Olandt, U. C. Director of Accounts