Deferral of unemployment insurance (UI) contributions

Learn about which unemployment contributions may be deferred and find out which employers may be eligible for a deferral.

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 contributions may be deferred?


If eligible, employers may defer 34% of regular UI contributions owed in Quarter 1 and Quarter 2. The option to defer is available  when the Quarter 1 and Quarter 2 filing periods are open, January 1st and April 1st respectively.  All deferrals are due by the Quarter 3 due date (Oct. 31).

Deferrals do not apply to the following contributions:

In order to activate the deferral, employers must pay 100% of WTF, COVID-19 Recovery Assessment Contributions, EMAC/UHI, and EMAC Supplement Contributions and 66 % of regular UI Contributions by the current quarter due date.

What are the deferral periods?


  • In the first quarter, employers may defer 34% of the UI contribution due.
  • In the second quarter, employers may defer 34% of both the UI contribution due and the previous deferral quarter amount.
  • In the third quarter, employers cannot defer and must pay total amount due including previously deferred amounts. Interest will be charged from the original due date on any unpaid amount until paid in full.
  • In the fourth quarter, employers cannot defer.


How to elect the deferral option

If eligible for the deferral option, the Deferral Election screen will appear during the payment process in UI Online.  Employers must select either "Yes" to accept the deferral option or "No" to decline the deferral option. The option to defer is no longer available on paper check vouchers.  The deferral option can only be elected through UI Online.

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