Tax Performance System (TPS) Computed Measures

Computed Measures

The Tax Performance System's Computed Measures are gathered from data that are electronically reported by each state to the US Department of Labor. They provide information on the timeliness and "completeness" of state activity. Up to four years of Computed Measures can be displayed, with contributory and reimbursing employer data provided separately. To provide context, national aggregates are also displayed for each year requested.

The Status Determination (SD) measures show the percentage of employer status determinations made within 90 and 180 days from the end of the quarter in which the new or successor employer became liable. The Report Delinquency (RD) measures provide information related to: employer compliance with reporting requirements; the percentage of delinquent reports that were secured; and the percentage of delinquent reports that were resolved (i.e., establishment of legally due assessments, determination of non liability, or securing of delinquent reports). The Computed Measures also provide information on: employer compliance with payment of unemployment tax; the state's "working" of accounts receivable; the percent of receivables declared uncollectible; aging of receivables; and receivables as a percent of total unemployment tax due. State field audit activity is also displayed on this table. Information is provided in terms of: the percent of audits that resulted in changes in taxes due; the percent of employers audited; and the wages that were audited as a percent of the state's total wage base.