Section 646 IAC 5-2-1 - Quarterly wage and employment reports and contributionsAuthority: IC 22-4-18-1; IC 22-4.1-3-3
Affected: IC 22-4; IC 22-4.1
Sec. 1.
(a) Every employer subject to IC 22-4 shall report the following information to the department in the form and manner prescribed by the department: (1) Federal employer identification number assigned to the employer by the Internal Revenue Service.(2) Total gross wages paid to all employees.(3) Total remuneration paid for covered employment.(4) Total wages subject to contribution.(5) Total number of employees on the payroll.(6) For every employee, the following:(C) Social Security number or individual taxpayer identification number.(F) Zip code of the physical work site location.(G) Whether the employee is classified by the employer as full-time or part-time, or whether the employee is designated as a seasonal worker pursuant to a decision issued by the department.(H) Whether the employee worked for the employer during the week containing the twelfth day of the month for each month in the quarter.(I) Standard Occupational Classification code applicable to the employee as prescribed by the United States Department of Labor Bureau of Labor Statistics. This wage and employment report is due on or before the last day of the month next following the quarter for which the report is filed. Contributions are due and payable on or before the last day of the month next following the quarter for which the wage and employment report was filed, except for those employers that have elected to become liable for payments in lieu of contributions.
(b) The quarterly wage and employment reports and contributions from an employer are required for the entire calendar year in which the employer first becomes subject to IC 22-4.(c) If the due date for a quarterly wage and employment report falls on a Sunday, or a federal holiday, then that due date shall roll over to the next department business day. In all other situations, the due date is the final date indicated on the report for a timely submission.Department of Workforce Development; 646 IAC 5-2-1; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRAReadopted filed 11/27/2017, 3:22 p.m.: 20171227-IR-646170447RFAFiled 2/25/2019, 2:18 p.m.: 20190327-IR-646180408FRA, eff 3/30/2019Readopted filed 6/16/2023, 1:21 p.m.: 20230712-IR-646230344RFA