What is new for 2009 quarterly filing?
• FSC liability is based upon an employer’s circumstances each quarter, rather than on a year as a whole. • Any employer liable to pay a fair share contribution will be required to pay in full on quarterly due dates. • Definition of “full-time employee” is the same in Primary and Secondary Test quarterly filings. • Employers will count hours worked for all employees who worked at least 150 payroll hours during the twelve-month period ending with the last day of the applicable quarterly reporting period.
