Below are the lag statuses, deadline dates and bond requirements – by state – for employers who opt out of the state unemployment insurance tax system and become reimbursing employers.
| State | Opt-Out Date | Mandatory Bond | Lag State |
|---|---|---|---|
| Alaska | December 1 | Yes | Yes |
| Alabama | December 1 | Yes | Yes |
| Arkansas | December 1 | No | Yes |
| Arizona | November 30 | No | Yes |
| California | Last day of ANY quarter | No | Yes |
| Colorado | December 1 | Yes | Yes |
| Connecticut | December 1 | Yes | Yes |
| District of Columbia | December 1 | No | Yes |
| Delaware | December 1 | No | No |
| Florida | December 1 | No | Yes |
| Georgia | December 1 | Yes | No |
| Hawai’i | December 1 | Yes | Yes |
| Iowa | December 1 | No | Yes |
| Idaho | December 1 | No | Yes |
| Illinois | December 31 | No | No |
| Indiana | December 1 | No | Yes |
| Kansas | November 30 | Yes | No |
| Kentucky | December 1 | No | No |
| Louisiana | December 1 | No | Yes |
| Massachusetts | November 30 | No | No |
| Maryland | December 1 | Yes | Yes |
| Maine | December 1 | Yes | No |
| Michigan | December 1 | Yes | Yes |
| Minnesota | Last day of ANY quarter | No | No |
| Missouri | December 1 | No | Yes |
| Mississippi | December 1 | Yes | Yes |
| Montana | December 1 | No | No |
| North Carolina | November 30 | Yes | Yes |
| North Dakota | December 1 | No | Yes |
| Nebraska | December 1 | No | Yes |
| New Hampshire | December 31 | No | No |
| New Jersey | February 1 | No | Yes |
| New Mexico | December 1 | Yes | No |
| Nevada | December 1 | No | Yes |
| New York | December 31 | No | Yes |
| Ohio | December 1 | Yes | Yes |
| Oklahoma | January 30 | No | Yes |
| Oregon | January 31 | Yes | Yes |
| Pennsylvania | November 30 | Yes | Yes |
| Rhode Island | November 30 | No | No |
| South Carolina | November 30 | Yes | No |
| South Dakota | December 31 | No | Yes |
| Tennessee | May 31 | No | Yes |
| Texas | December 1 | No | Yes |
| Utah | January 31 | No | Yes |
| Virginia | November 30 | No | No |
| Vermont | December 1 | No | Yes |
| Washington | December 1 | No | Yes |
| Wisconsin | December 31 | Yes | Yes |
| West Virginia | December 1 | No | Yes |
| Wyoming | November 30 | No | Yes |
