(1) Federal
Requirement.
Section 1137 of the Social Security Act requires employers to
submit quarterly wage reports to a state agency. This Department is the
designated agency for the state of Utah. The Unemployment Insurance Division of
the Department uses wage information submitted by employers to establish
benefit determinations for claimants and to verify employer contribution
payments.
(2) Wage List Due
Date.
(a) Contributory employers must file a
wage list with the Form 3, Employer's Contribution Report. Reimbursable
employers must file a wage list with the Form 794, Insured Employment and Wage
Report. Wage lists are due the last day of the month following the end of the
calendar quarter.
(b) Domestic
employers electing to file an annual report must file a wage list with the Form
3D, Domestic Employer's Annual Report. The wage list is due January 31 of the
year following the year wages were paid.
(c) Reimbursable employers must not file a
wage list with Form 794-N, Non-insured Employment and Wage Report.
(d) Wage list due dates may be changed and
extensions granted under the same provisions established for contribution
reports in Rule R994-302.
(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 for each
employee as a line item on each wage list in the following order:
(a) social security number;
(b) full name; and
(c) gross wages paid during the quarter.
Section 35A-4-204 defines subject
employment and Section
35A-4-208 defines wages. Only
those employees who were paid wages during the quarter should be reported on
the wage list.
(4) Wage
Reporting Methods.
The Department will accept wage lists filed on the Department
website.
(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, Insured Employment and Wage Report. Wage lists
consisting of more than one page must show the employer's Utah 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.
(a) 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 following information for
each employee in the following order:
(i)
social security number;
(ii) full
name; and
(iii) gross wages that
should have been properly reported.
(b) Each page of the wage list adjustments
must be identified by the employer's Utah registration number, the employer's
name, and the quarter and year.
(c)
The employer must submit an explanation for the corrections being
made.
(d) Corrections to wages may
result in additional contributions being assessed or refunded.
(7) Penalty for Failure to Provide
Wage List Information.
(a) A 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 penalty amount is $50 for every 15 days, or
fraction thereof, that the filing is late or not in an acceptable format, not
to exceed $250 per filing.
(b) The
penalty will be collected in the same manner and under the same legal
provisions as unpaid contributions. Waiver of the penalty will be made if the
employer can show good cause for failure to provide the required wage list.
Good cause is established if the employer was prevented from filing a wage list
for circumstances that are compelling or beyond the employer's control. Payment
of the penalty does not relieve the employer from the responsibility of filing
the wage list in the acceptable format.
