§ 28-42-38.1 - Quarterly wage reports.
SECTION 28-42-38.1
§ 28-42-38.1 Quarterly wage reports.– (a) The department of labor and training is designated and constituted theagency within this state charged with the responsibility of collectingquarterly wage information, as required by 42 U.S.C. § 1302b-7. Eachemployer shall be required to submit a detailed wage report to the director,for all calendar quarters within thirty (30) days after the end of each quarterin a form and manner prescribed by the director, listing each employee's name,social security account number, the total amount of wages paid to eachemployee, and any other information that the director deems necessary. Allreports shall be in addition to those now required by the department.
(2) The department will utilize the quarterly wageinformation that it collects from employers to establish an individual'seligibility for unemployment insurance benefits and to determine the amount andduration of benefits for all new claims filed.
(3) Notwithstanding any provisions of chapters 42 – 44of this title to the contrary, the department may utilize employee quarterlywage information submitted by employers to measure the progress of the state inmeeting the performance measures developed in response to United States PublicLaw 105-220, the Workforce Investment Act of 1998 (see 29 U.S.C. § 2801 etseq.). The director shall also make the quarterly wage information available,upon request, to the agencies of other states in the performance of theirpublic duties under the Workforce Investment Act of 1998 in that state. Thisinformation shall be made available only to the extent required by theSecretary of Labor and necessary for the valid administrative needs of theauthorized agencies, and all agencies requesting this data shall protect itfrom unauthorized disclosure. The department shall be reimbursed by theagencies requesting the information for the costs incurred in providing theinformation.
(4) Notwithstanding any provisions of chapters 42 – 44of this title to the contrary, the department may provide quarterly wageinformation to the United States Census Bureau for the purpose of participatingin a joint local employment dynamics program with the United States CensusBureau and the Bureau of Labor Statistics.
(b) Notwithstanding any inconsistent provisions of chapters42 – 44 of this title, an employer who fails to file a detailed wagereport in the manner and at the times required by subsection (a) of thissection for any calendar quarter shall pay a penalty of twenty-five dollars($25.00) for each failure or refusal to file. An additional penalty oftwenty-five dollars ($25.00) shall be assessed for each month the report isdelinquent; provided, that this penalty shall not exceed one hundred and fiftydollars ($150) for any one report. This penalty shall be paid into theemployment security tardy account fund and if any employer fails to pay thepenalty, when assessed, it shall be collected by civil action as provided in§ 28-43-18.