COLORADO – EMPLOYER CHARGING CORRESPONDENCE SCHEDULE CHANGE

In a recent newsletter, the Colorado Department of Labor and Employment (CDLE) announced a change to the timing associated with quarterly employer charging correspondence mail. Beginning this month (April 2026), the following correspondence will be available on the fifth day of the month following the end of the quarter (April, July, October, and January). The following correspondences are impacted: the Quarterly Statement of Benefit Charges (for contributory and reimbursable employers) and the Quarterly Reimbursable Bill (for reimbursable employers only)

Payments are due 30 days from the mail date listed on the Reimbursable Bill.

COLORADO – FAMLI PREMIUM OVERPAYMENT REFUND CHECK CERTIFICATION REQUIRED

Paper refund checks for outstanding 2023 FAMLI premium overpayments were mailed to applicable employers recently. Included with the check was a certification form that must be signed and returned to the state. The certification confirms the responsibility employers have to refund any employee contributions that were previously withheld. If you received a refund check, you must sign and return the certification as soon as possible to complete the refund process.

Employers who do not return the signed certification within six months may be referred to the FAMLI Audits team. Uncashed checks will be transferred to the Treasury as unclaimed property after six months.

ILLINOIS – WAGE REPORTING CHANGE AS OF 3Q 2026 REMOVES 401(K) EMPLOYERS CONTRIBUTIONS AS WAGES

In Illinois, employer contributions to 401(k) plans are currently considered wages and therefore subject to UI contributions. However, a change in the Illinois Administrative Code will change the 401(k) designation and beginning July 1, 2026, 401(k) contributions from employers will no longer be considered wages and subject to UI contributions.

When reporting wages for dates after July 1, 2026, these payments should not be included. Any employer contributions prior to July 1, 2026, however, should continue to be included as wages and reported as such. The change was made to be consistent with how the IRS treats 401(k) employer contributions.

KENTUCKY – REMINDER: KENTUCKY UNEMPLOYMENT INSURANCE PORTAL

The Kentucky Education and Labor Cabinet is in the midst of a two-part implementation of a new and improvement Unemployment Insurance Portal (KUIP) system. The Tax Phase is scheduled to rollout in Spring 2026 with the Benefits and Appeals Phase following in 2028.

As part of this transition, employers will receive a new Kentucky Employer Identification Number (KEIN) that maintains the same 6-digit base with a new 3-digit prefix, transitioning to a 9-digit KEIN. Beginning April 1, you will be able to access your new KEIN(s) via the current KEWES site. Letters should be mailed this week to the physical address currently on file with the state.

Thomas & Company is working closely with the state, participating in a “passive role assignment,” which will transition current TPA-employer relationships to the new system. This transition will provide Thomas & Company with updated KEINs for active client accounts. But, if there are any new accounts or accounts for which Thomas & Company does not already have on record, it is important for you to be on the lookout and share these new account details with our team so we can respond accordingly.

Additional information about the project can be found here.

MAINE – PENALTY FOR UNPAID UNEMPLOYMENT CONTRIBUTIONS

Governor Janet Mills recently signed into law the establishment of a monetary penalty for an employer whose unemployment payment is returned unpaid for any reason. Reasons include, but are not limited to insufficient funds, account closure, stop-payment, and non-existence of the account. The penalty will be $25 or 1% of the payment amount, whichever is greater.

This new monetary penalty will go into effect on July 14, 2026, 90 days after the adjournment of the legislative session in which it was passed, as per law.

MISSISSIPPI – DISASTER UNEMPLOYMENT ASSISTANCE NOW AVAILABLE

Disaster Unemployment Assistance (DUA) is now available to individuals who were affected by the severe winter storm from January 23-27, 2026. Impacted individuals in Adams, Alcorn, Attala, Benton, Bolivar, Calhoun, Carroll, Claiborne, Coahoma, DeSoto, Grenada, Holmes, Humphreys, Issaquena, Jefferson, Lafayette, Lee, Leflore, Marshall, Montgomery, Panola, Pontotoc, Prentiss, Quitman, Sharkey, Sunflower, Tallahatchie, Tate, Tippah, Tishomingo, Tunica, Union, Warren, Washington, Yalobusha, and Yazoo counties, and the Mississippi Band of Choctaw Indians may be eligible for DUA benefits.

As a reminder, DUA is an unemployment insurance benefit made available after a disaster and is only available to individuals who:

• Have applied for and used all regular unemployment benefits from any state, or do not qualify for unemployment benefits.
• Worked or were self-employed or scheduled to begin work or self-employment in the disaster area.
• Can no longer work or perform services because of physical damage or destruction to the place of employment as a direct result of the disaster.
• Establish that the work or self-employment they can no longer perform was their primary source of income.
• Cannot perform work or self-employment because of an injury as a direct result of the disaster.
• Became the breadwinner or major support of a household because of the death of the head of household.

Individuals can apply online 24 hours a day at http://www.mdes.ms.gov or by calling 601-493-9428 from 8 AM to 5 PM Monday through Friday

The application deadline is June 9,2026.

NEBRASKA – ANNUAL ADMINISTRATIVE AND OPERATIONAL SUPPORT FEE

Governor Jim Pillen recently signed into law LB847, which creates an annual administrative and operational support fee, payable by employers eligible for experience rating, regardless of their election to be contributory or reimbursable.

Previously, the department was authorized to assess an annual filing fee of $250 for all employers under the Employment Security Act. Based on the new legislation, the fee will now be graduated, with 16 categories depending on an employer’s gross wages paid for the prior calendar year. The actual fee amount will be determined at a later date and then ongoing on an annual basis.

The fee will fund the Contractor, Business, and Professional Employer Organization Registration Cash Fund. However, if the fund reaches or exceeds $15 million at the close of any fiscal year, the commissioner shall reduce the administrative fee for the subsequent year to reduce the fund balance back to or below $15 million.

This new fee is scheduled to go into effect on July 17, 2026, 90 days after the adjournment of the legislative session in which it was passed. At this time, the state has not announced how or when this administrative fee will be officially implemented and collected.