No. 40400 (5-year Review): Rule R994-302. Employer Contribution Payments

DAR File No.: 40400
Filed: 05/03/2016 12:05:11 PM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Section 35A-4-302 provides that employers must make contributions to the trust fund "in accordance with rules the department may prescribe". This rule explains how and when contributions are to be made.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

No comments have been received during the last five years.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

The rule is essential to explain to employers when and how to make the required contribution payments. It also requires an employer to notify the Department of certain changes, like death of an owner, and any receivership proceedings. The rule allows for extensions in some circumstances and adjustments or refunds in the event of an overpayment. The rule is essential to explain the process for filing contributions. Therefore, this rule should be continued.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Workforce Services
Unemployment Insurance
140 E 300 S
SALT LAKE CITY, UT 84111-2333

Direct questions regarding this rule to:

• Suzan Pixton at the above address, by phone at 801-526-9645, by FAX at 801-526-9211, or by Internet E-mail at [e-mail]

Effective:

05/03/2016

Authorized by:

Jon Pierpont, Executive Director

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