Employment and Training Administration
Washington, D. C. 20210






June 20, 2001




June 30, 2002











Office of Workforce Security




Selected Data from Form ETA 581, Contribution Operations Quarter Ending December 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 December 31, 2000.

If there are questions concerning this information bulletin, contact Constance I. Peterkin on 202-693-3221.







Selected Data from Form ETA 581
Quarter Ending December 31, 2000


Subject Employers

By the end of December 2000, employers subject to State unemployment compensation laws rose to 6,839,793, an increase of approximately 44,000 and 113,000 over the number of employers at the end of September 2000 and December 1999, respectively. These counts include the latest available data for Puerto Rico (9/30/1999) and Montana (12/31/1999) and an estimate of 3,500 employers for the Virgin Islands. Accounts for 183,041 employers were terminated or inactivated during the quarter.


Status Determination Promptness

Of the 196,199 status determinations establishing liability for new employers, 82.6% were completed within "90 days or less" from the end of the quarter in which the employer became liable. This promptness rate increased to 91.4% when measured at "180 days or less". Performance for the "90 days or less" measure improved by 1.4 percentage points over the same quarter 1-year ago and 0.8 percentage points over the September quarter while scores for the "180-day" measure remained stable. Seventeen States reported performances greater than 85% for "90 day or less" and four States scored above 95% for the "180-day" measure. Only two States fell below the annual 60% benchmark for the 90-day measure (NJ, OK) and the 80% benchmark for "180 days or less" (NJ, AR).

Status determinations for successor employers totaled 29,077, of which 60.8% were made within "90 days or less" and 74.1% within "180 days or less". The score for the 180-day measure is just above the 59% performance for the preceding and 1-year ago quarters. Performance for the 180-day measure is 5.5 percentage points less than for the preceding quarter but 1.1 percentage points greater than the 1-year ago quarter. For the 90-day measure, seven States (MD, SC, UT, KS, ID, OR, WA) performed above 85% while ten States scored less than 50%. For the 180-day measure, scores ranged from 95% or greater for South Carolina, Nebraska, and Washington to 16.9% for New Jersey.

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


Filing Reports - Contributory and Reimbursing Employers

In the States reporting, contributory employers were expected to file 6,594,427 contribution and wage reports during the quarter. Of this number, 83% were submitted by the due date (timely), and up to 88.2% had been secured by the end of the quarter. The "resolved" measure which is based on the 6,568,518 reports due during the second prior quarter(QE June 30, 2000) show 96.9% of those reports had been received or a report delinquency resolved by the end of December. Scores for the three measures dropped slightly in comparison to the preceding quarter but dropped by greater margins in comparison to the same quarter 1-year ago, specifically; "filing timely" down by 4.3 percentage points and "secured" down by 4.2 percentage points. For "filing timely", 23 States scored over 90% while New Jersey (72.2%), Florida (55.4%), and California (63.8%) performed below 75%. Twenty-five States were above 90% for the secured measure and , again, New Jersey (75.8%), Florida (70.7%) and California (63.8%) scored less than 80%. For the resolved measure, 19 States were above 100% and four States were below 90% (NJ, KY, MI, CA).

A total of 88,043 wage reports were due from reimbursing employers of which 86.8% were submitted timely and 92.1% were secured by the end of the quarter. For "filing timely", 17 States were above 95%, including Rhode Island at 98.1% and California at 99.8%, while five States were below 75%. Seven States exceeded the national average for the "secured" measure reporting 99% or greater. By the end of the quarter, 95% of the 87,831 wage reports expected during the June 2000 quarter had been "resolved". All States scored within the 90th percentile for the "resolved" measure except New York, Mississippi, and Louisiana.

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



As of the end of the quarter, past due contributions and reimbursements totaled $710.3 million, an increase of $11.6 million over the end of the preceding quarter and $98.4 million more than at the end of the same quarter 1-year ago. Exactly one-half of the States reported decreases and one half reported increases in receivable amounts when compared to the preceding quarter. When compared to the same quarter 1-year ago, receivable balances increased in 32 States with New Jersey ($58.9 million), New York ($22.7 million) and Florida ($11.3 million) reporting the greatest increases. During the quarter, $434.3 million in new receivables was established, $356 million was liquidated, approximately $15 million was declared uncollectible, and $51.6 million was removed from balances due to age.

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

As of the end of the quarter, 32.4% of receivables were reported at age "6 months or less", 21.3% at "9 months", 13% at "12 months", 8.8% at "15 months" and 24.6% at "over 15 months". The distribution of receivables by age changed from the preceding quarter by -15.1 percentage points in the "6 months or less" category and + 8.4, +5.1 and +1.9 percentage points in the "9-month", "12-month" , and "over 15 months" categories, respectively. Exceptions to the national averages for the two extremes were Kentucky, Wyoming, and Alaska reporting more than 65% at "6 months or less" and less than 10% at "over 15 months". Delaware and Illinois reported less than 10% of receivables at "6 months or less" and over 55% at "over 15 months".

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


Audit Activity

The number of employers' records audited during the quarter equaled 25,190, which includes 802 audits classified as large employer audits. This brings the total number of audits for calendar year 2000 to 113,190, approximately 1,300 less than for 1999. The average audit conducted during the quarter covered 4.6 quarters and required 7.5 hours to complete.

A total of 10,780 audits indicated a change in the amount of wages and/or contributions previously reported by employers. Total wages were underreported by $372.3 million and overreported by $51.8 million resulting in a gross change of $424.1 million. Contributions were underreported by $6.3 million and overreported by $1.1 million, for a gross change of $7.4 million and a net change or yield of $5.2 million. Net contributions per audit ranged from $1,056 in Arkansas (6 audits) to -$149 in Alaska (73 audits) with a national average of $208. Net contributions per audit hour averaged $27 and ranged from $113 in Massachusetts to -$14 in Alaska.

Through audits, 24,971 employees were discovered to have been previously misclassifed as independent contractors. In the 45 States reporting such employees, the numbers ranged from 3,926 in New Jersey and 3,365 in New York to 5 in Delaware.

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