The Department administers the State's Unemployment Insurance (UI) Program pursuant to Sections 35A-1-202 and 35A-4-101 et seq. Section 1137 of the Social Security Act (42 U.S. Code 1320b-7(a)(3)) requires employers to submit quarterly wage reports to a state agency. The Department is the designated agency for the state of Utah. Subsection 35A-4-305(8)(a) requires employers to furnish the Department in the form as the Department may require by rule. These proposed rule changes simplify and standardizes the wage list submission process by requiring employers to submit wage lists using the Department's online filing service. Online filing is a faster and more secure way to report wages. Paper submissions travel through the postal system and must be manually data entered by Department staff, creating potential security and manual data entry error risks. The online tool will also automatically and accurately calculate tax liability. In addition, the Department will be able to shift current resources used for manual data entry to more critical functions, such as employer compliance and overpayment collection efforts. Requiring employers to submit wage lists online is consistent with the requirements of other state agencies, including the State Tax Commission. The Tax Commission began requiring online submissions in 2015. Pursuant to Section 59-10-406, employers must report the total amount of wages paid to employees in an electronic format approved by the Tax Commission. Those employers are the same employers submitting wage lists to the Department. The compliance impact of these proposed rule changes will be significantly smaller in scope than the Tax Commission change. At the time the Tax Commission required online submission less than 50% of employers were using the online services. Currently, 93% of employers are submitting wage lists to the Department online. Only 7% of employers will be required to change the way they file their wage lists. The change was discussed with the Employer Advisory Council and all agreed it would be a positive change. The UI division will be notifying all impacted employers and will provide online webinars to train those affected by this change. Additionally, these rule changes require employers to report employees' full name, consistent with the Department's current technological capacity.