Section 646 IAC 5-2-3 - Quarterly wage and employment reports; nothing to report; errorsAuthority: IC 22-4-18-1; IC 22-4.1-3-3
Affected: IC 22-4; IC 22-4.1
Sec. 3.
(a) If an employer has incurred no payroll, and no contributions are due for a particular quarter, the employer's quarterly wage and employment report may be marked "Nothing to Report" in the form and manner required by the department in lieu of completing the report with zeros. Quarterly wage and employment reports must be sent to the department on a quarterly basis until the department terminates or inactivates the employer's account.(b) If an employer owes additional contributions as a result of a correction, the employer must remit all additional contributions due.(c) If the employer has paid more contributions than owed, according to the corrected quarterly wage and employment report, the employer's account will show a credit balance. If the credit balance is greater than the amount due on the subsequent quarterly wage and employment report, the employer may file a claim for refund in the form and manner prescribed by the department.(d) A claim for refund must be executed by the person to whom the claim is alleged to be due. A claim for refund by a corporation must be made in the name of the corporation, and executed by an officer thereof. A fiduciary will be required to furnish a certified copy of appointment to accompany a claim for refund on contributions not paid in fiduciary capacity.Department of Workforce Development; 646 IAC 5-2-3; 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