No. 27237 (Amendment): R994-305-801. Wage List Requirement

DAR File No.: 27237
Filed: 06/15/2004, 03:57
Received by: NL

 

RULE ANALYSIS

Purpose of the rule or reason for the change:

The changes are made to reflect statutory changes made in S.B. 5, 2004 General Session. (DAR NOTE: S.B. 5 is found at UT L 2004 Ch 7, and was effective July 1, 2004.)

 

Summary of the rule or change:

Employers are required to file wage list information with the Department. The fee for an employer's failure to file the wage list in a timely manner was $50. This changes reflects legislative changes that provide the fee is $50 for each 15 days the list is late up to a maximum of $250.

 

State statutory or constitutional authorization for this rule:

Subsection 35A-4-305(1)

 

Anticipated cost or savings to:

the state budget:

There will be no costs or savings to the State budget because this is a federally-funded program. This rule change is only being made to bring the rule into compliance with recent statutory changes. If there were costs associated with that change, they were contemplated by the legislature at the time the bill was passed.

 

local governments:

In addition to the reasons stated in relation to the State budget, there will be no costs or savings to local government as this is a federally-funded, state-wide program that does not affect local government.

 

other persons:

There will be no cost or savings to any person for the reasons stated in relation to the State budget. An employer could incur additional costs if it filed its wage lists more than 15 days after the due date. This was a statutory change, not a rule change.

 

Compliance costs for affected persons:

There will be no compliance costs to any person for the reasons stated in relation to the State budget. An employer could incur additional costs if it filed its wage lists more than 15 days after the due date. This was a statutory change, not a rule change.

 

Comments by the department head on the fiscal impact the rule may have on businesses:

This change will have no fiscal impact on any business in Utah as it merely codifies the new legislative changes. An employer can incur additional late fees if that employer does not file its wage list in a timely fashion but the additional late fee is in the statute and this rule does not create that additional late fee.

 

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

Workforce Services
Workforce Information and Payment Services
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]

 

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:

08/02/2004

 

This rule may become effective on:

08/03/2004

 

Authorized by:

Raylene G. Ireland, Executive Director

 

 

RULE TEXT

R994. Workforce Services, Workforce Information and Payment Services.

R994-305. Collection of Contributions.

R994-305-801. Wage List Requirement.

(1) General Definition.

The Department uses wage information submitted by employers to establish benefit determinations for claimants and to verify employer contribution payments. This rule explains what information is required, due dates, acceptable formats, and penalties for non-compliance.

(2) Wage List Due Date.

The wage list for a quarter must be filed by the last day of the month following the end of that calendar quarter.[ The due dates are January 31, April 30, July 31, and October 31.]

(3) Wage Information Required.

Each page of the wage list must be identified by the employer's Utah registration number, the employer's name, and the quarter and year being reported. The following information must be provided on each wage list in this order: employee's social security number, employee's name (first initial, second initial and full last name), gross wages paid during the quarter (see Section 35A-4-208 for a definition of wages)[, and the date of hire if hired or rehired during the quarter being reported]. The gross wages reported are wages, which are considered to be subject employment (see Section 35A-4-204 for a definition of subject employment). Only those employees who were paid wages during the quarter should be listed on the wage list.

(4) Wage Reporting Methods.

The Department will accept wage lists filed on approved forms or approved magnetic tape, cartridge, [or ]diskette, or filed electronically through the Department's website. All wage lists reported on forms other than those provided by the Department require prior approval.

(a) Approved Form Reporting.

The wage list must be typewritten or machine printed in black ink so that it is capable of being "read" by an optical scanner. The wage list must be on Forms 3C or 3H, Utah Employer's Quarterly Wage List, or on plain white paper using the exact same format, placement on the page, and spacing as on the forms listed above. Photocopies of the Department's wage list forms are not acceptable. Wage list forms are available upon request from the Department.

(b) Magnetic Media Reporting.

Employers may report wages paid during the quarter on magnetic tape, cartridge, [or ]diskette, or filed electronically through the Department's website. Magnetic media reporting must be submitted according to specifications approved by the Department.

(5) Wage List Total Must Equal the Quarterly Report Total.

The total amount of wages reported on the wage list must be the same as the total wages shown on the Form 3, "Employer's Contribution Report." The total of the wage list for a reimbursable employer must be the same as the total wages shown as "insured payroll" on Form 794, "Reimbursable Insured Employment and Wage Report, Payrolls and New Hires in Utah." Wage lists consisting of more than one page must show the employer's UI registration number, the quarter and year of the reporting period, a total for each page and a grand total for all pages on the first page.

(6) Wage Lists Corrections for Prior Quarters.

Corrections to wage lists for prior quarters must be made on a separate report and not on the wage list for the current quarter. The employer must submit the name, social security number, the quarter, the amount of wages that should have been properly reported, and an explanation for the corrections being made. Corrections to wages may result in additional contributions being assessed or refunded.

(7) Penalty for Failure to Provide Wage List Information.

A [$50 ]penalty may be assessed for each failure to submit a wage list by the due date as specified in this rule or for failure to submit a wage list in an acceptable format as specified in this rule. The [$50 ]penalty amount is $50 for every 15 days, or fraction thereof, that the filing is late, not to exceed $250 per filing. The reports are due on the last day of the month that follows the end of each calendar quarter unless the division, after giving notice, changes the due date. The penalty will be collected in the same manner and under the same legal provisions as unpaid contributions. Waiver of the [$50 ]penalty will be made if the employer can show good cause for failure to provide the required wage list. Good cause may be established if the employer was prevented from filing a wage list for circumstances which are compelling or beyond his control. Payment of the [$50 ]penalty does not relieve the employer from the responsibility of filing the wage list in the approved format.

 

KEY: unemployment compensation, overpayments[*]

[August 15, 1995]2004

Notice of Continuation December 20, 1999

35A-4-305(1)