Which contributions may be deferred?
If eligible, employers may defer up to 34% of regular UI contributions owed in Quarter 1 and Quarter 2. The option to defer is available in the month of April for Quarter 1 filing or July for Quarter 2 filing. All deferrals become due by the Quarter 3 due date (Oct. 31).
Deferrals do not apply to the following contributions:
- Workforce Training Fund (WTF)
- Employer Medical Assistance Contribution (EMAC)/Unemployment Health Insurance (UHI)
- Employer Medical Assistance Contribution (EMAC) Supplement
Employers should pay their WTF, EMAC/UHI, and EMAC Supplement amounts due in full each quarter, regardless of whether they apply deferrals to the amount of UI they owe each quarter.
Additional Resources for Which contributions may be deferred?
Which employers are eligible for a deferral?
Deferral eligibility is given to private Contributory and non-profit 501 (c)(3) Contributory Employers. Deferrals can only be elected by employers, not Third Party Administrators (TPAs) using bulk payments.
To qualify for a deferral, the employer must:
Additional Resources for Which employers are eligible for a deferral?
How to elect the deferral option
If you are eligible for the deferral option, the Deferral page will appear during the payment process in UI Online. Check the box on the screen if you wish to use a deferral.
In the first quarter, employers may defer up to 34% of the UI contribution due.
In the second quarter, employers may defer up to 34% of both the UI contribution due and the previous deferral quarter amount.
In the third and fourth quarter, employers cannot defer any portion of the UI contribution due.
Please note that if you elect the deferral option, you must pay 100% of your WTF, EMAC/UHI, and EMAC Supplement contributions and 66% of regular UI contributions owed by the current quarter deadline. You must make this payment in full via single ACH debit payment.