What happens when an employer fails to file timely, after being notified by DUA that they must file?
DUA may first send a reminder notice to the employer to file. If non-filing persists, DUA will estimate a Fair Share Contribution due amount and issue a bill to the employer. Since many employers who are required to complete an FSC filing may not owe the contribution, and/or may owe less than the assessed contribution amount estimated by DUA, it is in the employer’s best interest to file with DUA timely. The law governing the FSC program (MGL Chapter 149, Section 188(d), as amended) requires DUA to assess penalties on employers who fail to pay required contributions timely. By regulation the penalty is set at 12% per annum on unpaid contribution amounts. DUA has no authority to waive those penalty payments for late payers. Continued failure of the employer to file and/or pay the required contribution may result in legal enforcement actions by DUA, such as receipt of a court judgment against the employer. Typical legal collection methods include bank levies and property liens to employe
DUA may first send a reminder notice to the employer to file. If non-filing persists, DUA will estimate a Fair Share Contribution due amount and issue a bill to the employer. Since many employers who are required to complete an FSC filing may not owe the contribution, and/or may owe less than the assessed contribution amount estimated by DUA, it is in the employer’s best interest to file with DUA timely. The law governing the FSC program (MGL Chapter 149, Section 188(d), as amended) requires DUA to assess penalties on employers who fail to pay required contributions timely. By regulation the penalty is set at 12% per annum on unpaid contribution amounts. DUA has no authority to waive those penalty payments for late payers. Continued failure of the employer to file and/or pay the required contribution may result in legal enforcement actions by DUA, such as receipt of a court judgment against the employer. Typical legal collection methods include bank levies and property liens to employe
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- What happens when an employer fails to file timely, after being notified by DUA that they must file?
