Employment and Training Administration
Washington, D. C. 20210






July 12, 2000




July 31, 2001











Office of Workforce Security




Selected Data from Form ETA 581, Contribution Operations for the Quarter Ending December 31, 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 December 31, 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 December 31, 1999


Subject Employers

The number of employers subject to State Unemployment Compensation laws totaled 6,622,389 at the end of the quarter, an increase of 130,105 over the number of employers for the same quarter 1-year ago. This number includes the count of employers as of 9/30/99 for Puerto Rico. Information on the number of employers for the Virgin Islands is not available and, therefore, is not included.


Status Determination Promptness

A total of 220,618 transactions establishing liability for new and successor employers were completed during the quarter. For new employers, 81.2% of 199,158 determinations was made within 90 days or less from the end of the quarter in which the employer became liable. This rate increased to 91% for the "180 days or less" measure. When compared to the preceding quarter, the rates rose by 4 percentage points for the 90-day measure and 0.8 percentage points for the 180-day measure. Of the 51 States reporting, 29 States performed above the average for the 90-day measure with Kansas and Maryland at 98.7%. Only two States, Arizona (54.5%) and New Jersey (39.3%), scored below the 60% annual benchmark. A total of 27 States exceeded the average for the 180-day measure with 7 States at 95% or above. New Jersey (67.9%), Pennsylvania (68%) and Arizona (78.6%) reported performances below the 80% benchmark for the 180-day measure.

A total of 59% of the 31,460 status determinations for successor employers were completed for the 90-day measure and 73% for the 180-day measure. Twenty-three States exceeded the national average for the 90-day period with scores above 70% and 18 States performed above the average for the 180-day period with scores greater than 85%. Maryland, Kansas, Montana and Washington were above 90% for both measures.

See Table 1 for each State's score for status determination promptness.


Filing Reports - Contributory and Reimbursing Employers

A total of 6,504,479 contributory employers were expected to submit contribution and wage reports during the quarter (DC excluded). Nationally, 87.7% of these reports was filed timely, and by the end of the quarter, up to 92.4% had been secured through either voluntary filing or additional enforcement efforts taken by the States. The resolved measure reflects the combined results of voluntary filing, additional enforcement efforts by the States and the use of non-liability determinations and assessments to resolve report delinquencies for employer reports due for the second quarter prior to the ETA 581 report quarter, i.e., the quarter ending June 30, 1999. Therefore, the resolved measure is based on 6,478,291 reports, the number of employers at the end of June 1999. The national score for resolved reports was 97.2%. (Where scores exceed 100%, the number of reports received was greater than the number of employers at the time the count of employers was taken for the June quarter.)

Eleven States exceeded the national average for reports filed timely at 92% or above, 9 States scored above the average for secured reports at 97% or better, and 38 States performed above the average for the resolved measure.

Of 87,842 wage reports expected from reimbursing employers, 87.1% was filed timely and 92.8% was secured by the end of the quarter. Scores ranged from 59.4% (UT) to 99.9% (CA) for the timely measure and from 63.6% (KY) to 101.1% (MT) for the secured measure. A total of 95.8% of 87,779 reports for reimbursing employers was resolved by the end of the quarter with scores ranging from 80.5% (NY) to 110.5% (KS). Massachusetts, Delaware and Michigan are excluded from the total number of reports expected and calculation of the national scores since these States do not require wage reports from reimbursing employers or are a "request" reporting State.

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



As of December 31, 1999, past due contributions and reimbursements totaled approximately $612 million, an increase of $4 million over the preceding quarter and $79 million over the same quarter 1-year ago. Compared to the preceding quarter, receivable balances decreased in 22 States by amounts ranging from $29.8 million (NJ) to $9,355 (OK). The remaining States showed increases in receivables ranging from $27.9 million (CA) to $2,182 (VT). New Jersey collected approximately $23 million more than the amount of new receivables while California set up $48 million more in new receivables than was collected. During the quarter, $458.4 million in new receivables was established, $387.9 million was collected, $15.2 million was declared uncollectible, and $51.4 million was removed from balances due to age.

See Table 4 for collection activities and State balances as of the end of the quarter.

In comparison to the September quarter, the distribution of receivable amounts by age dropped by 10.1 percentage points for the "6 months or less" category, 4.1 percentage points for the "9 months" category, and 7.3 percentage points for the "12 months" category. Amounts in the two oldest categories (15, over 15 months) rose by less than 1 percentage point. Nationally, 32.4% of receivables was age "6 months or less" while 24.4% was reported in the "over 15 months" category. Exceptions to the national averages were three States reporting over 70% at age "6 months or less" and less than 10% in the "over 15 months" category (KY, WY, AK) and two States reporting over 65% in the "over 15 months " category and less than 10% at age "6 months or less" ( DE, IL).

See Table 5 for the percent distribution of receivables by age as of December 31, 1999, for each State.


Audit Activity

A total of 29,151 audits of employers' records were conducted during the quarter, including 837 audits of large employers. The total number of audits was 2,076 more than the number completed for the previous quarter, but over 5,000 less than the same quarter 1-year ago. On average, each audit was completed in 6.9 hours and covered 4.6 quarters.

A total of 10,850 audits resulted in a change in the amount of total wages and/or contributions previously reported by employers. A $410.7 million gross change in total wages resulted from underreporting of $361.7 million and overreporting of $49 million. Contributions were underreported by $7.5 million and overreported by $1.4 million, for a gross change of $8.9 million and a net change or yield of almost $6.2 million. Yield per audit ranged from $2,567 (CA) to -$70 (TX), with a national average of $212. Yield per audit hour ranged from $107 (CA) to -$21 (VT) for an average of $31 per hour.

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