For filing periods 2007 and 2008, employer filing under the FSC Program was an annual event, with timely filings taking place between October 1 and November 15 of the respective year, covering a 12-month "applicable base period," October 1 through September 30.

2009 FSC filings are quarterly commencing with the 10/01/08 - 12/31/08 quarter, and will encompass payroll, employment and health insurance coverage data for quarterly reporting periods. Those employers liable to pay the Fair Share Contribution will pay in full on quarterly due dates.

Applicable reporting periods, timely filing periods and payment due dates established in regulation are as follows:

FSC Report

Applicable Reporting Periods

Timely Filing Periods

Payment Due Dates

2007 Annual

10/01/06 - 09/30/07

10/01/07 - 11/15/07

11/15/07

2008 Annual

10/01/07 - 09/30/08

10/01/08 - 11/15/08

11/15/08

Quarter 1

10/01- 12/31

01/01- 02/15

02/15

Quarter 2

01/01- 03/31

04/01- 05/15

05/15

Quarter 3

04/01- 06/30

07/01- 08/15

08/15

Quarter 4

07/01- 09/30

10/01- 11/15

11/15

Specific details regarding both annual and quarterly filings may be obtained via FSC's filing website, https://fsc.detma.org/. For Fair Share Contribution Filing instructions for the current filing period, select the instructions link.

For information on previous filing periods, you may type in your DUA number, verify your employer information, select the appropriate filing period, and click on "Filing Instructions." Be aware that filing instructions vary from period to period, so it is suggested that you print and read the appropriate instructions prior to filing.