"So it sounds like everything is late"

And will there be any money left to pay the liabilities at this time? I'm assuming the takehome was cashed out and she's not sitting on unissued checks. I've had this happen. I describe it as a "time bomb in your desk drawer, because the liability clocks started ticking on the pay date."

You're thinking they never even applied for worker comp? Or, you mean, apply the calculations?

I wound check all filing and payments for the year to the final paycheck filing requirement. It's not unusual for someone to only send in 941 quarterly, and you don't know if the prior quarter was paid and filed. FUTA 940 (and maybe SUI) are annual forms, and sometimes the amount is so small they fall under the Annual Payment, too, so was anything ever paid for 940, would be something else to find.

In my State, worker comp can be divisible, so I always need to find which plan the employer falls under, and the payroll reporting needs to include worker comp job codes (and we do not include OT, just base rates). I hope they can pay you...