DELAWARE – FILING EXTENSION
Annual merit rate notices for Delaware employers were issued on Monday, April 6th. Due to this delay, a filing extension for Q1 2026 unemployment tax reports has been granted to all employers. The deadline is now May 29th, 2026.
Q1 FILING REMINDER
As a reminder, quarterly filings are coming due in many states. Don’t forget to file the necessary payroll and leave reports and make appropriate payments. For many states, the upcoming filing deadline for Q1 is Thursday, April 30, but check with all relevant states to ensure you meet these important deadlines.
IRS EXPANDS ACCESS TO ITS BUSINESS TAX ACCOUNT ONLINE PLATFORM
The IRS announced expanded online access to their Business Tax Account, a platform that provides eligible users access to view tax balances, make payments, see payment history, download digital notices, view transcripts, such as payroll and income, request a tax compliance check, and more. Eligible users now include partnerships, federal, state, and local governments, Indian tribal governments, and tax-exempt organizations, joining previously eligible sole proprietors, S corporations, and C corporations.
Additional information, including how to set up a Business Tax Account, can be found on the IRS website.
NORTH CAROLINA – TAX PAYMENT CUTOFF DATES REMINDER
Employers can positively impact their tax rate by ensuring timely tax payments. Therefore, in order to be credited toward your 2027 tax rate calculations, the following 2026 tax payment deadlines must be met:
- Outstanding payments must be made by July 31
- Q2 2026 payments must be made by July 31
OREGON – NO CHANGES FOR EMPLOYERS AS A RESULT OF IRS PAID LEAVE UPDATE
Paid Leave Oregon has announced the resolution of recent IRS guidance associated with taxation of Paid Family and Medical Leave benefits through a new state law that allows Oregon to meet these requirements through an internal accounting adjustment.
It is confirmed that employers who participate in the state-administered Paid Leave Oregon program do not need to take action. There will be no new taxes or costs for employers, who will continue reporting and paying contributions in the same way. Behind the scenes, there will be system updates to accommodate the recent guidance and requirements, but employers should not notice any changes.
Please note, this only applies to the state plan. Employers with equivalent plans should contact their provider directly for additional information.
WEST VIRGINIA – NEW UNEMPLOYMENT AUTOMATION AND ADMINISTRATION FUND
On April 1, 2026, West Virginia Governor Patrick Morrisey signed into law SB1053, which created the Unemployment Automation and Administration Fund, aimed to modernize and improve WorkForce West Virginia, including upgrades to the unemployment system, job search system, as well as covering associated administrative costs.
Beginning July 1, 2026, liable employers will be required to pay an annual automation and administration fee equal to 7% of the employer’s total taxable wages for the period ending the preceding June 30. Employers will be notified of the amount due by March 31 of each year and payment will be required within 30 days of notification. To offset this fee, unemployment contribution rates for liable employers will be reduced by 7%. Employers with a contribution rate of zero will be exempt and no employer will experience a higher total liability because of this bill.
Each year, a maximum of $18 million can be allocated to the Unemployment Automation and Administration Fund. Any funds above $18 million will be deposited in the Unemployment Compensation Fund. Furthermore, once the fund reaches $60 million or on July 1, 2031, whichever occurs first, no further fees will be collected, and contribution rates will return to normal.
WorkForce West Virginia will provide additional information regarding the changes to the law and how that will impact employers in the coming months on the agency’s website and via mailings and/or emails.
