HAR §12-5-17. Reports

(a) Every employing unit for which services are performed in employment shall file a report within twenty days after such services are first performed on forms provided by the department to determine liability for contributions. (b) At the time contributions are due and payable as prescribed in section 12-5-21(b), each employer shall submit to the state tax collector, with the contributions, a contribution report. Effective with the quarter ending September 30, 1988, each employing unit shall submit a quarterly wage report with the contribution report and the contribution payment. Every employer shall submit a completed quarterly wage report and contribution report for every quarter regardless of whether such employer is then liable for contributions for that quarter. (c) The contribution report shall include the following information: (1) The number of covered workers in the pay period which includes the twelfth day of the month; (2) The total subject wages including the cash value of all other remuneration; (3) The total wages paid in the quarter in excess of the taxable wages as determined and indicated on the contribution report form provided by the department; (4) The net taxable wages paid; (5) The employer's amount of contribution; (6) Any additional contribution for prior periods; (7) The amount of penalty and interest; (8) Any credit adjustments as determined and indicated on the contribution report provided by the department; (9) The total amount of contribution due; (10) The signature of the person completing the report; (11) The name of the person completing the form, typed or printed legibly; (12) The telephone number of the person completing the report; (13) The date of completion of the report; and (14) Such other relevant and reasonable information as requested by the department. (d) The quarterly wage report shall be submitted as follows: (1) The quarterly wage report shall include the following information: (A) Employee's social security number; (B) Name of employee; (C) Total gross wages paid to employee for the quarter; (D) Employer's federal identification number and state unemployment insurance account number; 7 (E) Employer's name; (F) Employer's address; (G) Such other relevant and reasonable information as requested by the department. (2) A penalty in the amount of $30 shall be assessed on any employer who fails to file a quarterly wage report; files a delinquent quarterly wage report; files an insufficient quarterly wage report; or otherwise fails to comply with the provisions of this section. For the purposes of this section, a quarterly wage report shall be considered insufficient if any data item required by the department is incorrect or incomplete. In addition to the $30 penalty, an employer may be subject to the maximum rate of contributions in accordance with section 383-66(4), Hawaii Revised Statutes. (3) If an employer fails to file a quarterly wage report; files a delinquent quarterly wage report; or files an insufficient quarterly wage report, the department may make a determination of a claimant's insured status and eligibility for benefits based upon the claimant's evidence of employment. When wage information is received which affects an existing determination, any redetermination shall be effective only as to benefits paid after the week in which the report was received. If prior to the week of redetermination, the claimant received benefits to which the claimant would not have been entitled had the employer filed a timely, complete, and accurate report, that amount, in the absence of fraud, shall not be recoverable from the claimant but shall be chargeable to the claimant's redetermined maximum benefit amount. Any benefits overpaid to a claimant prior to the effective date of such redetermination shall be charged entirely against the account of the non-complying employer. If an overpayment results from late reporting by more than one employer, the department shall apportion the charges therefor against the accounts of such employers on a pro rata basis. (e) The quarterly wage report and contribution report must be submitted on forms provided by the department. In lieu of forms prescribed by the department, an employer may use other means to submit the quarterly wage reports or the contribution report, provided that the employer has first applied for and received the department's approval of the substitute reporting method and agrees to all conditions set by the department for the alternative method. This applies to magnetic tapes, diskettes, facsimile forms, or any other reporting methods intended to replace forms provided by the department. The approval may be revoked at any time at the discretion of the director. Any employer who fails to comply with the requirements of this subsection may be subject to the penalties described in section 12-5-17(d). (f) Hire reports shall be submitted as follows: (1) When an employer hires a new employee, or rehires an employee, the employer shall report the hiring to the department on forms provided or approved by the department. An employer may report such hires individually or on list form when reporting five or more new hires at the same time. The report shall contain: (A) The name and address of the employer; (B) The employer's unemployment insurance account number; (C) The name and social security account number of the employee; 8 (D) The date of hire; and (E) Such other relevant and reasonable information as requested by the department. (2) An employer shall report these new hires to the department within five working days after the first day of employment of such employees. (3) If an employer fails to report the hiring of an employee, the employer shall pay a penalty of $10 for each such failure except where the department finds that the failure is excusable. (4) This subsection shall not be applicable after September 30, 1998. (g) Wage and separation reports shall be submitted as follows: (1) Employers shall furnish wage or separation information, or both, when requested by the department within five calendar days from the date the request was mailed to the employer. The information requested shall include: (A) The name and address of the employer; (B) The employer's unemployment insurance account number; (C) The first and last name of the employee; (D) The employee's social security account number; (E) The employee's occupation; (F) The period or periods of employment, including beginning and ending dates; (G) The wages paid during the last five completed calendar quarters, and wages paid during the quarter in which the separation occurred; (H) The reasons for separation; and (I) Such other relevant and reasonable information as requested by the department. (2) If an employer fails to furnish the department with the wage and separation information within five calendar days from the date the request was mailed to the employer, the employer shall pay a penalty of $10. (3) The employer shall submit a timely, complete, and accurate report when the department requests submission of such report. If an employer fails to submit the requested information within the time stated, the department may make a determination of an individual’s insured status and eligibility for benefits based upon the individual's evidence of employment and reason for separation. If the late or corrected wage and separation report is received after the determination has been made, any redetermination which may be made necessary by the information in the report shall be effective only as to benefits paid after the week in which the report was received. If prior to the week of redetermination, the individual received benefits to which the individual would not have been entitled had the employer filed a timely, complete, and accurate report, that amount, in the absence of fraud, shall not be recoverable from the individual but shall be chargeable to the individual's redetermined maximum benefit amount. Any benefits overpaid to an individual prior to the effective date of a redetermination as a result of late reporting shall be charged entirely against the account of the employer whose report was late, except where the department finds that the late reporting is excusable. If an overpayment results from late reporting by more than one employer, where the department finds that the late reporting is not excusable, the department shall apportion the charges therefor against the accounts of such employers on a pro rata 9 basis. (4) Paragraphs (1) to (3) shall apply to wage or separation information when requested by the department using other alternative methods as instructed by the department, including but not limited to telephone, fax, or electronic mail. (h) Low earnings reports shall be submitted as follows: (1) Whenever, during any weekly pay period in an individual's benefit year, an individual has worked less than full-time hours of the establishment at which the individual is employed, and the individual's earnings are less than the individual's current weekly benefit amount, the individual's employer shall, upon request by the department: (A) Enter such individual's name, social security account number, gross earnings, week-ending date, and the reasons for the individual's reduced work week on a list form provided or approved by the department and return such form to the unemployment insurance office as instructed within five working days after the notice of an individual’s benefit amount has been mailed to the employer as to all prior weeks for which benefits are claimed. Thereafter, during the benefit year, the employer shall report within five working days after the end of each week or weekly pay period for which such low earnings reports are required; or (B) Furnish the individual personally with such information on a form provided or approved by the department and the individual shall be responsible to submit such report to the unemployment office within five working days after the end of each week or weekly pay period or as instructed by the department. (2) If the employer fails to submit the low earnings report in the manner prescribed in (A) or (B) within the time specified by the department, the department shall determine the individual’s eligibility for any week benefits are claimed based on the individual’s certification of employment and earnings. (i) In the event: (1) An employer terminates the business for any reason whatsoever; or (2) An employer transfers or sells substantially all the assets of the organization, trade, or business to another; or (3) An employer dies; or (4) Bankruptcy or receivership proceedings are instituted by or against an employer; the employer, legal representative, trustee, or receiver, as the case may be, shall, within ten days after such termination or the appointment of such representative, trustee, or receiver, give notice in writing thereof and submit such reports as the department may then request. Effective with the calendar quarter beginning July 1, 1988 and thereafter, the terminating employer shall submit the quarterly contribution and wage report for the calendar quarter in which the change of ownership or cessation of business occurred and for any earlier quarter for which a report was due but not previously filed, within thirty calendar days of the date that the change or cessation occurred. (j) In case of unemployment due to a strike, lockout, or other labor dispute, the employer shall file with the director not later than twenty-four hours after such unemployment occurs, a notice setting forth existence of such dispute. (k) Every employer shall make such other reports as the department deems necessary for 10 the proper determination of a claim for benefits or for the proper assessment of taxes and shall comply with the instructions which are printed upon any report form issued by the department pertaining to the preparation and return thereof. [Eff. 6/26/81; am 8/5/88; am 9/23/89; am 10/12/00; am 11/6/06] (Auth: HRS '383-92) (Imp: HRS ''383-33, 383-65, 383-70, 383-94) ''12-5-18 to 12-5-20 (Reserved)