646 Ind. Admin. Code 5-2-4

Current through December 4, 2024

Section 646 IAC 5-2-4 - Estimation of wages

Authority: IC 22-4-18-1; IC 22-4.1-3-3

Affected: IC 22-4-11-4; IC 22-4.1

Sec. 4.

(a) Pursuant to the department's authority set forth in IC 22-4-11-4, if an employer fails to timely submit quarterly wage and employment reports, the department shall determine whether to estimate employer contributions. The following circumstances relate to a contribution estimation by the department:

(1) An employer's contact with other state agencies regarding unemployment issues does not constitute the submission of quarterly wage and employment reports required by the department.

(2) An employer's failure to claim certified mail notices sent by the department does not constitute a lack of notice to the employer.

(b) Once the department has determined that there is sufficient reason to begin the estimation process, the department shall send the employer a penalty letter. The penalty letter shall:

(1) state the quarter and year of the missing quarterly wage and employment report; and

(2) inform the employer that it has ten (10) days to produce the quarterly wage and employment reports or the department will estimate the data.

If the employer does not submit the quarterly wage and employment reports in question, the department shall estimate the employer contributions, penalties, and interest for the covered quarters. A penalty of twenty-five dollars ($25) for failure to file any required quarterly wage and employment report within ten (10) days of the department's written request shall be applied.

(c) After the department has done a contribution estimation and liability assessment, the department shall send the employer an original assessment for payment. The original assessment sets forth the quarter or quarters and year or years in question, and the contributions, surcharge, penalties, and interest due to the department. The employer has fifteen (15) days from the date the original assessment was sent by the department within which to file a timely protest.

646 IAC 5-2-4

Department of Workforce Development; 646 IAC 5-2-4; filed Apr 26, 2011, 11:23 a.m.: 20110525-IR-646100464FRA

Readopted filed 11/27/2017, 3:22 p.m.: 20171227-IR-646170447RFA

Filed 2/25/2019, 2:18 p.m.: 20190327-IR-646180408FRA, eff 3/30/2019

Readopted filed 6/16/2023, 1:21 p.m.: 20230712-IR-646230344RFA