Tax Performance System Computed Measures

The Tax Performance System (TPS) Computed Measures are gathered from data that are electronically reported by each state to the US Department of Labor. These measures provide information on the timeliness and "completeness" of state tax activity. They provide information on: employer compliance with payment of unemployment tax; the state's "working" of accounts receivable; the percent of receivables declared uncollectible; aging of receivables; and receivables as a percent of total unemployment tax due.


Status Determination (SD)—shows the percentage of employer status determinations made within 90 and 180 days from the end of the quarter in which the new or successor employer became liable.

The Report Delinquency (RD)—provides information related to employer compliance with reporting requirements; the percentage of delinquent reports that were secured and the percentage of delinquent reports that were resolved (i.e., establishment of legally due assessments, determination of non-liability, or securing of delinquent reports).

State Field Audits—provides data on the Effective Audit Measure in terms of (1) the percent of employers audited; (2) the percent of change in total wages from audits; (3) the percent of total wages audited; and (4) the average number of misclassified employees detected per audit, the effective audit measure total score and the effective audit measure results.

The TPS application page displays up to four years of Computed Measures data. To provide context, national aggregates are also displayed for each year requested, however, contributory and reimbursing employer data are provided separately.