You must file a report even when all wages
are excess and no tax is due, because the division needs the wage information to
process benefit claims.
Any employer may use separate wage reports
if this is more convenient than filling out the individual wage report portion
of the form.
However, form UI-3 must always
be submitted, regardless of the method used to report wages. If additional pages are attached, be sure to note this on the line provided on the
Wage reports must include each employee’s
NAME, SOCIAL SECURITY NUMBER, and GROSS QUARTERLY WAGES. If the listing
submitted also contains any other wage information, you must clearly indicate
the gross wages which agree with the total listed on line 1 of the UI-3.
Employers with more than 250 workers in
covered employment during a quarter must file on CD, FTP or DISKETTE, unless a
written waiver has been granted by the division.
In addition, all employers with
computerized payroll systems are encouraged to file electronically. This reduces
your time in completing the report, and also reduces the time required to
transfer wage data from your report to the division’s computer. Please contact
the tax branch for a copy of the specifications for electronic filing or to
request a waiver from the requirement.
The division maintains wage records for
nearly 1.8 million Kentucky workers for use in calculating benefit entitlement
for those who become unemployed. (See the "Benefits" chapter for more
information on this process.)
The division keeps track of the total
number of Kentucky workers covered by unemployment insurance as part of the
labor statistics used to determine the state of the economy. This must be
reported each quarter in the space provided on the UI-3. The number of employees
you had on your payroll on the 12th of the month for each of the three months of
the quarter is entered on the report.
If you do not complete this portion of the
form, you will be mailed a follow-up request by the Research and Statistics
Branch. If you have employees in more than one county, you will also be asked to
complete a supplemental report listing the total workers by county.
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