Employment and Training Administration
Washington, D. C. 20210






October 17, 2000




Oct. 31, 2001











Office of Workforce Security




Selected Data from Form ETA 581, Contribution Operations for the Quarter Ending March 31, 2000

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 March 31, 2000.

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 March 31, 2000

Subject Employers

The number of employers subject to State Unemployment Compensation laws equaled 6,687,434 at the end of the quarter, 130,416 more than at the end of the same quarter 1-year ago. This total includes an estimate of 3,500 employers for the Virgin Islands, the count of employers as of 12/31/1999 for New Jersey and Montana, and the count of employers as of 9/30/1999 for Puerto Rico.

Status Determination Promptness

A total of 276,277 status determinations establishing liability for new and successor employers were completed during the quarter. Of 238,549 determinations for new employers, 79.6% was made within 90 days or less from the end of the quarter in which the employer became liable. The promptness rate increased to 88.6% for the "180 days or less" measure. The rates dropped by 1.6 percentage points for the 90-day measure and 2.4 percentage points for the 180-day measure in comparison to the preceding quarter but rose by 3.7 and 2.9 percentage points for the 90-day and 180-day measure, respectively, when compared to rates for the same quarter 1-year ago. Sixteen States performed above the average for the 90-day measure with Kansas at 98.2%. Only 3 States, Arizona (47.4%), Pennsylvania (50.5%) and Georgia (59.6%), scored below the 60% annual benchmark. For the 180-day measure, 10 States exceeded the average with rates above 90% while 3 States reported performances below 75%.

For successor employers, 70.4% of 37,728 determinations was completed for the 90-day measure and 82.2% for the 180-day measure. Fourteen States exceeded the national average for the 90-day period with scores above 80% and 12 States performed above the average for the 180-day period with scores greater than 90%. Maryland, Kansas, Idaho, Oregon, 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 6,526,494 contributory employers were expected to submit contribution and wage reports during the quarter (PR and VI excluded). For States reporting, 87.8% of reports were filed timely, and by the end of the quarter, up to 93.9% had been secured through either voluntary filing or additional enforcement efforts. The 98.5% resolved measure, which is a review of report filing for the second prior quarter, is based on the 6,530,596 reports that were due for the quarter ending September 1999. (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 September quarter.) When compared to the preceding and 1-year ago quarters, national performance is stable for the "filing timely" and resolved measures. Performance for the secured measure is 1.5 percentage points above the preceding quarter and 0.2 percentage points below that for the 1-year ago quarter. Thirty-five States exceeded the national average for reports filed timely with South Dakota (95.3%) and North Dakota (99.7%) above 95%. Thirty-seven States were above the average for the secured measure with Vermont (99.7%), North Dakota (104.9%), South Dakota (100.1%), Texas (100.9%), and Nebraska (99.5%) above 99%. Twenty States' scores exceeded 100% for the resolved measure.

Of 87,991 wage reports expected from reimbursing employers, 86.6% was filed timely and 93.7% was secured by the end of the quarter. Scores ranged from 55.1% (UT) to 99.7% (CA) for the timely measure and from 70.4% (DC) to 100.7% (ND) for the secured measure. A total of 95.6% of 88,217 reports for reimbursing employers was resolved by the end of the quarter with scores ranging from 78.3% (NY) to 104.2% (CO).

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


Past due contributions and reimbursements dropped by $14.8 million from the preceding quarter to $597.2 million yet were $34.8 million over the amount at the end of the same quarter 1-year ago. Compared to the preceding quarter, receivable balances decreased in 30 States by amounts ranging from $10.2 million (KY) to $2,047 (ND). The remaining States showed increases in receivables ranging from $14.6 million (CA) to $9,826 (SD). Kentucky collected approximately $9.5 million more than the amount of new receivables while California set up $14.6 million more in new receivables than was collected and removed due to age. During the quarter, $382.1 million in new receivables was established, $332.5 million was collected, $11.7 million was declared uncollectible, and $49.1 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 preceding quarter, the distribution of receivable amounts by age increased by 3.8 percentage points for the "6 months or less" category, 1.3 percentage points for the "12 months" category, and 2.3 percentage points for the "15 months" category. Amounts in the "9 months" and "over 15 months" categories decreased by 5.6 and 1.8 percentage points, respectively. Nationally, 36.2% of receivables was age "6 months or less" while 22.6% was reported in the "over 15 months" category. Exceptions to the national averages were five States reporting over 50% at age "6 months or less" (NH, VT, PA, AK, ID) and five States reporting over 45% in the "over 15 months" category (DE, DC, SC, SD, IL).

See Table 5 for the percent distribution of receivables by age as of March 31, 2000 for each State.

Audit Activity

The number of employer audits completed during the quarter equaled 28,017 which included 818 audits of large employers. This total is 1,134 less audits than for the preceding quarter and 131 more than for the same quarter 1-year ago. The average audit required 7.6 hours to complete and covered 4.5 quarters.

A total of 10,686 audits resulted in a change in the amount of total wages and/or contributions previously reported by employers. A $347.9 million gross change in total wages resulted from underreporting of $280.3 million and overreporting of $67.6 million. Contributions were underreported by $4.3 million and overreported by $1.6 million, for a gross change of $5.9 million and a net change or yield of almost $2.7 million. Yield per audit ranged from $376 (CT) to -$87 (HI), with a national average of $96. Yield per audit hour ranged from $68 (PA) to -$10 (HI) for an average of $12.68 per hour.

Twenty-nine States reported the discovery of 14,648 employees that were previously misclassified as independent contractors. The numbers ranged from 8 employees in North Dakota to 3,009 employees in California..

See Tables 6 and 7 for the number of audits, time spent, and change in total wages and contributions, by State.