Q1 2014 payment due April 30

To assist in calendar year 2014 budgeting for unemployment tax payments, the Connecticut Department of Labor (DOL) has distributed the 2014 unemployment tax rate notice, UC-54A, earlier than ever before. These notices have traditionally been sent out the first week of March in anticipation of the first quarterly unemployment tax payment due April 30, the first payment to which the new tax rate applies.

Many employers suggested that having their new tax rate earlier would be helpful in budgeting for their calendar year quarterly unemployment tax bills, so the DOL moved the notice earlier in recent years, sending it on Jan. 31, 2013, for the 2013 tax year, and Dec. 27, 2013, for the 2014 tax year. This is one of several steps the DOL is taking to make the unemployment system more efficient and to assist employers in managing their finances and meeting their tax obligations.

Q4 2013 Payment Due Jan. 31

Some employers receive these notices directly; others have it sent to their accountant, payroll administrator, or tax management consulting advisor. It's important to note that you should not use this new rate until after you have paid your fourth-quarter 2013 payment, which is due Jan. 31, 2014.