Section R994-302-103 - Contribution PaymentsThe amount of a quarterly contribution payment is based on wages paid during the quarter for subject employment, as defined by Rule R994-204.
(1) A contribution payment or other payment shall be made online at the Department website and shall be payable in United States currency to the Utah Unemployment Compensation Fund or to a depository account specified by the Department or Utah State Treasurer.(2) A c ontribution payment will be reflected on the Department records on the day received. Payment will constitute payment on the day received if the payment is honored by the financial institution. In the event a payment is not honored in full, the Department will remove the dishonored payment from the employer's account and may assess fees pursuant to Section 35A-4-305 and Title 7, Chapter 15, Dishonored Instruments.(3) A contribution, interest, or penalty payment received without a report or billing will be applied first to any unpaid costs, then to the oldest quarter in which an amount is due and will be applied first to the contribution payment, then to any interest and finally to any penalty due in that quarter. Any payment will be applied in this manner unless the employer or Department specifies otherwise. Any payment accompanied by a contribution report or a billing will be applied to the quarter or quarters shown on that report or billing.Utah Admin. Code R994-302-103
Amended by Utah State Bulletin Number 2021-09, effective 4/22/2021