How often will I need to report and pay premiums? Most employers will report and pay premiums once every three months. We refer to these three-month periods as quarters. For example, the months of January, February, and March represent the first quarter of a calendar year. In some cases employers report at more frequent intervals.

If you do not have employees during a quarter, you must report by the due date and indicate "no payroll" or "no employees". If you do not submit reports when required, we will estimate premiums and initiate legal action against you to collect premiums due.