(1) On or after January 1, 1988, a qualified
employer who fails to pay all contributions due for the "applicable fiscal
year" which is the four consecutive calendar quarters in the fiscal year
immediately preceding the computation date, will be assigned a contribution
rate equal to the overall contribution rate or the assigned contribution rate,
plus an additional one percent surcharge. Unpaid contributions for fiscal years
prior to the applicable fiscal year have no effect on the employer's rate, as
provided in Subsection
35A-4-303(9)(b).
(2) Contributions assessed for the applicable
fiscal year after the rates are computed will not cause the one percent
surcharge to be added to the rate for the following year.
(3) A qualified employer who has been
assigned the 1 percent surcharge in addition to his overall contribution rate
because of delinquent contributions for the applicable fiscal year shall be
reassigned a rate based upon his own experience, as provided under the
experience rating provisions of the Act, effective the first day of the quarter
in which full payment of contributions due is made. The Department will
reassign a rate effective January 1st of the year if the Department determines
that the party liable for the delinquent contributions was not properly
notified of the liability.
(4)
Delinquent Reports - Effect on Rate.
A delinquent report is one that is not properly filed when
due. Failure to file the delinquent report by the time the contribution rates
are computed will be treated as if a report had been filed showing no payroll
for that quarter. This will usually result in a higher contribution rate. A
delinquent report that still has not been filed by the end of the calendar year
will not result in adding the one percent surcharge to an employer's overall
contribution rate as a penalty. Other penalties and interest assessed due to
delinquent reports are discussed in Section
35A-4-305 of the Act.
Notes
Utah Admin. Code
R994-303-105
Adopted by
Utah
State Bulletin Number 2017-14, effective
6/21/2017
