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Lag States, Deadlines, and Bonds for Reimbursing Employers

By January 1, 2021September 13th, 2023No Comments

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
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