You are assessed a $50 penalty for each quarter that your Unemployment Insurance Premiums Report is delinquent. If you are a newly subject employer, the penalty is $10 for each occurrence during the first four quarters of coverage.
If you owe delinquent premiums as of the computations date (June 30), you are assessed a delinquent – premium penalty equal to the amount of delinquent premiums or 1 percent (0.01) of the taxable payroll, whichever is less. This penalty is billed and payable in four quarterly installments.
Interest is charged at a rate of 1.5 percent (0.015) per month or any portion of a month on delinquent premiums and penalties.
Unpaid reimbursements for extended benefits charged, starting with the earliest quarter in which amounts are due.