Employment and Training Administration
Washington, D. C. 20210






October 11, 2001




October 31, 2002











Office of Workforce Security




Selected Data from Form ETA 581, Contribution Operations for the Quarter Ending March 31, 2001


Attached is a summary of selected ETA 581 data reported by State Workforce Agencies for their Unemployment Insurance tax programs for the quarter ending March 31, 2001.

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






Selected Data from Form ETA 581

Quarter Ending March 31, 2001


Subject Employers

The number of employers subject to State unemployment compensation laws equaled 6,821,069 at the end of the quarter, 132,565 more employers than at the end of March 2000. This count includes the latest available data for Puerto Rico (12/31/2000) and Montana (12/31/1999) and an estimate of 3,500 employers for the Virgin Islands. Accounts for 270,862 employers were terminated or inactivated during the quarter.


Status Determination Promptness

Over 75% of the 240,137 status determinations establishing liability for new employers were made within 90 days or less from the end of the quarter in which the employer became liable. For the "180 days or less" measure, the promptness rate increased to 85.9%. In comparison to the preceding quarter, the number of status determinations increased by 46,000 while the promptness rates dropped by 7.6 percentage points for the 90-day measure and by 5.5 percentage points for the 180-day measure. The number of status determinations and the promptness rates were stable when compared to the same quarter 1-year ago. Nineteen States reported promptness rates above 85% for the 90-day measure and three States (RI, CO, UT) performed above 95% for the 180-day measure. Four States (NJ, AR, KS, MO) reported performances that were below both of the annual benchmarks of 60% for the 90-day measure and 80% for the 180-day measure.

For successors employers, 67.3% of 40,863 determinations were made within the "90 days or less" period and by the "180 days or less" period up to 79.3% were completed. Although approximately 11,700 more determinations were completed than in the preceding quarter, performance for both the 90-day and 180-day measures increased by 7.5 and 5.2 percentage points, respectively. In comparison to the same quarter 1-year ago, promptness rates improved by 3.1 percentage points for the 90-day measure and 2.3 percentage points for the 180-day measure. Seventeen States exceeded the national average with scores above 80% and 15 States performed above the average for the 180-day measure with scores greater than 90%. South Carolina, Minnesota, 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

Approximately 6.7 million contribution and wage reports for the preceding quarter were expected from contributory employers during the March 2001 quarter. A total of 85.4% of reports were submitted timely (by the due date) and, by the end of the quarter, up to 91.7% of reports had been received or secured. By the end of the March 2001 quarter, 96.9% of the 6,644,715 employer reports for the September 2000 quarter had been received or resolved through report delinquency actions. Scores for the measures dropped slightly compared to the same quarter 1-year ago but increased over that for the preceding quarter by 2.4 percentage points for "filing timely" and 3.5 percentage points for "secured". For "filing timely", 26 States scored over 90% with North Dakota at 100.6% while 3 States scored below 75% (NJ, VA, CA). For "secured", 28 States scored above 95% including Vermont at 100.1%, North Dakota at 105.5%, and Texas at 101%. Eighteen States exceeded 100% for the resolved measure. Where scores exceed 100% for the resolved measure, the number of reports received was greater than the number of employers at the time the count of employers was taken for the quarter ending September 2000.

Of 88,364 wage reports due from reimbursing employers, 87.2% were filed timely and by the end of the quarter, 93.5% were secured. A total of 94.9% of 88,484 wage reports for the September 2000 quarter had been "resolved" by the end of March 2001. Performance for the these measures are stable in comparison to the 1-year ago and preceding quarters. Scores ranged from 34% (VA) to 100% (CA) for "filing timely" and from 71.4% (NY) to 100.3% (ND, SD) for the "secured" measure. Fifteen States scored 100% or above for the "resolved" measure.

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



Past due contributions and reimbursements dropped by $64.4 million from the preceding quarter to $639.4 million yet rose $45.1 million over the amount at the end of the same quarter 1-year ago. Compared to the preceding quarter, receivable balances decreased in 38 States by amounts ranging from $13.1 million in New Jersey and $11.2 million in Florida to $9,391 in South Dakota. The remaining States reported relatively small increases in receivables with only 4 States showing increases over $1.0 million which ranged from $1.3 million to $2.7 million. New Jersey removed $14.7 million in old receivables from its balance while Florida liquidated $27.6 million. During the quarter, $373.9 million in new receivables was established, $352.2 million was collected, $11.9 million was declared uncollectible and $74.1 million was removed from balances due to age.

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

As of the end of the quarter, the breakout of the receivables balance by age shows 30.4% at "6 months or less", 15.1% at 9 months, 21% at 12 months, 12.2% at 15 months, and 21.4% at "over 15 months". The age breakout changed from the preceding quarter by a decrease of 2.0 and 6.2 percentage points in the "6 months or less" and "9 month" categories, respectively. Amounts increased by 8.0 percentage points at "12 months", 3.4 percentage points at 15 months and 3.2 percentage points at "over 15 months". Nine States reported over 50% of receivables at "6 months or less" including Alaska (72%) and Kansas (74.2%) exceeding 70%. Five States reported over 40% of receivables at "over 15 months" with Delaware at 76%, South Carolina at 54.1% and Illinois at 53.7%.

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 audited during the quarter equaled 27,318, including 753 large employers. This is approximately 2,300 less employer audits than in the preceding quarter but 1,700 more than for the same quarter 1-year ago. The average audit covered 4.5 quarters and required 7.2 hours to complete.

A total of 11,204 audits resulted in a change in the amount of wages and/or contributions previously reported by employers. A $429.3 million gross change in total wages resulted from underreporting of $354.6 million and overreporting of $74.4 million. Contributions were underreported by $6.1 million and overreported by $1.4 million, for a gross change of $7.5 million and a net change or yield of almost $4.8 million. Yield per audit ranged from $713 in Massachusetts (411 audits) to -$274 in Alabama (494 audits), with the national average at $174. Yield per audit hour averaged $24 and ranged from $103 (NJ) to -$141 (AL).

Audits in 47 States revealed that 25,332 employees were previously misclassified as independent contractors by employers. New Jersey reported the discovery of 3,379 such employees while Mississippi reported 2 misclassified employees.

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