HAR §12-5-26. Excusable failure in failing to file

(a) As used in section 383-66(4), Hawaii Revised Statutes, excusable failure connected with the filing of any report is a result due to circumstances beyond the employer's control. (b) In determining whether an employer's act constituted excusable failure, the department may consider any relevant evidence presented which relates to: (1) The employer's reasons for the failure, and efforts taken to avoid the failure; (2) The employer's compliance history of reporting; and (3) The employer's prior penalty waiver requests. (c) Situations where excusable failure may be found include, but are not limited to: (1) Illness, injury or personal problems suffered by the employee who prepares the reports; (2) Abrupt termination of an employee who prepares the reports; (3) Destruction or loss of records due to fire, theft, or other causes beyond the control of the employer; or (4) Employer is in receivership or under bankruptcy proceedings which prevent submission of a timely report. [Eff 8/5/88] (Auth: HRS '383-92) (Imp: '383-66(4)) ''12-5-27 to 12-5-30 (Reserved) 12 SUBCHAPTER 2 ELIGIBILITY AND DISQUALIFICATION FOR BENEFITS Historical Note: Subchapter 2 is based substantially upon Regulation II of the Rules and Regulations of the Department of Labor and Industrial Relations relating to Conditions for Benefit Eligibility and Disqualification for Benefits. [Eff. 12/16/76; R 6/26/81]