Employment and Training Administration
Washington, D. C. 20210










February 27, 2001











Office of Workforce Security




Selected Data from Form ETA 581, Contribution Operations for the Quarter Ending September 30, 1999

Attached is a summary of selected ETA 581 data reported by State Employment Security Agencies (SESAs) for their Unemployment Insurance tax programs for the quarter ending September 30, 1999.

If there are questions concerning this information bulletin, contact Constance I. Peterkin on 202-219-5616, extension 198.





Selected Data from Form ETA 581
Quarter Ending September 30, 1999


Subject Employers

The number of employers subject to State Unemployment Compensation laws equaled 6,620,192 at the end of the quarter, an increase of 123,895 over the number of employers for the same quarter 1-year ago and 25,351 over the June quarter. This total includes the count of employers as of 9/30/98 for New Jersey and as of 3/31/99 for the District of Columbia. The Virgin Islands is not included since recent information is not available.

Status Determination Promptness

During the quarter, 246,601 status determinations were made establishing liability for new and successor employers.

The timeliness of status determinations is assessed by two measures. The first measure is the percent of status determinations made within 90 days from the last day of the quarter in which a new employer became liable or an employer became liable as a successor. The second measure is the percent of status determinations completed within 180 days from the last day of the quarter in which the employer became liable as a new or successor employer. The 180-day measure includes the count for the 90-day measure and reflects additional State effort to register employers beyond the 90-day period. Benchmarks of 60% for the 90-day measure and 80% for the 180-day measure have been set only for new employer determinations. The benchmarks are applicable to performances for a calendar year measurement period.

Over three-fourths of the 208,041 status determinations for new employers (77.4%) were completed within the 90-day period. This rate increased to 90.2% for the 180 days or less measure. Compared to the previous quarter, the percent of determinations completed within the 90-day period dropped by 3.6 percentage points while the rate for the 180-day period rose slightly by 0.8 percentage points. Of States reporting, 26 States scored above the average for the 90-day measure with performances above 80% and 5 States' performances were below 60%. Scores ranged from 32.2% (VA) to 99% (KS). For the 180-day measure, scores ranged from 42.1% (VA) to 99.5% (KS) with 10 States scoring above 95% and 4 States scoring below 80%.

For successor employers, 57.5% of 38,560 determinations were made within the 90-day period and 80.2% were completed by the 180-day period. These rates are 13.9 percentage points lower for the 90-day measure and 1.5 percentage points lower for the 180-day period when compared to the June 1999 quarter. Nineteen States exceeded the average for the 90-day measure with scores at 70% or above and 22 States scored above the average for the 180-day measure at 90% or more. Scores ranged from 20.9% (PA) to 93.8% (WA) for the 90-day period and from 44.7% (CA) to 98.2% (WA) for the 180-day period. See Table 1 for State scores for status determination promptness.

Filing Reports - Contributory and Reimbursing Employers

Of the 6,253,554 contribution and wage reports expected from contributory employers during the September quarter, 88.1% were submitted by the due date and 93.8% had been secured by the end of the quarter. This performance is an improvement over the previous quarter in which 83.4% of reports were filed timely and 89.9% were secured by the end of the quarter. By the end of September, 97.5% of the 6,237,698 contributory employer reports for the quarter ending March 31, 1999 had been resolved, which reflects the combined results of reports filed timely, reports secured through additional enforcement by the State, and assessments or non-liability determinations made to resolve report delinquencies. The score for resolved reports exceeds the national score of 94.6% for the June 1999 quarter. Twenty-five States scored above the average for reports filed timely with performances above 90%, 28 States scored above the average for the secured measure at 95% or better, and 34 States performed above the average for the resolved measure.

Reimbursing employers filed 88.6% of 85,858 reports timely. By the end of the quarter, 93.9% of reports had been secured and 96.3% of the 85,743 reports for the March 1999 quarter had been resolved. These averages are above the averages for the previous quarter by 2.6, 2.1 and 3.3 percentage points for the timely, secured, and resolved measures, respectively. Scores ranged from 60.5% (MN) to 99.7% (ND) for timely reporting, 67.1% (PR) to 101.2% (ND) for the secured measure, and from 76.7% (PR) to 109.1% (KS) for the resolved measure. The measures for reimbursing employer reports are not applicable in Delaware, Massachusetts, and Michigan.

See Tables 2 and 3 for report delinquency measures for contributory and reimbursing employers.


Past due contributions and reimbursements totaled $547.7 million at the end of September, a decrease of $48.3 million from the previous quarter and an increase of $35.9 million from the same quarter 1-year ago. (Totals for the current and previous quarters include amounts for NJ and DC from the latest 581 reports submitted.) Receivable balances dropped in 32 States in comparison to amounts for the previous quarter. Maine (-50%), New Hampshire (-24%), Minnesota (-23.2%), Colorado (-24.5%), South Dakota (-28%), California (-47.8%), and Alaska (-20%) reported decreases of 20% or greater which are attributable to amounts liquidated or removed due to age (ME). During the quarter, $410.8 million in new receivables was established, $402.1 million was collected, $14.4 million was declared uncollectible, and $42.8 million was removed from balances due to age. See Table 4 for collection activities and States balances as of the end of the quarter.

When compared to the June quarter, the distribution of receivable amounts by age dropped by 5.3 percentage points in the "6 months or less" category and rose by 5.1 percentage points for the "9 months" and 3.6 percentage points for the "over 15 months" categories. Amounts dropped by 0.7 and 1.4 percentage points in the "9 months" and "12 months" categories, respectively. Nationally, 42.9% of receivables were aged as "6 months or less" while 24.4% was reported in the "over 15 months" category. Exceptions were noted for five States reporting 63% or more at age "6 months or less" and under 17% in the "over 15 months" category (AK, RI, WY, NY, AL) and three States reporting 63% or more in the "over 15 months" category and less than 23% at age "6 months or less" (DE, SC, IL). See Table 5 for the percent distribution of receivables by age as of September 30, 1999.

Audit Activity

A total of 27,076 employer audits were completed during the quarter, which included 786 audits of large employers. This is almost 1,400 more audits than were conducted during the June quarter but 4,700 less than in the same quarter 1-year ago. The number of large employer audits were up by 35 audits over the preceding quarter but 121 less than for the 1-year ago period. On average, each audit was completed in 7.2 hours and covered 4.5 quarters.

Audits resulting in a change in the amount of total wages and/or contributions previously reported by employers equaled 11,065. Total wages were underreported by $865.3 million and overreported by $43.5 million, for a gross change of $908.8 million. Contributions were underreported by $4.9 million and overreported by approximately $1 million for a gross change of almost $5.9 million and a net change or yield of $3.9 million. Net contributions per audit ranged from $2,857 (CA) to -$17.45 (AK), with a national average of $145. Net contributions per hour ranged from $128 (CA) to -$3 (SD) for a national average of $20. See Tables 6 and 7 for the number of audits, time spent, and change in total wages and contributions, by State.


Table 1 - Status Determination Promptness

Table 2 - Filing Reports - Contributory Employers

Table 3 - Filing Reports - Reimbursing Employers

Table 4 - Collection Activities

Table 5 - Percent Distribution of Receivables by Age

Table 6 - Audit Activity

Table 7 - Audit Change in Total Wages