Utah Code § 35A-7-104

Current through the 2024 Fourth Special Session
Section 35A-7-104 - Reporting requirements
(1) An employer that hires or rehires an employee shall send to the department:
(a) the employee's name, address, Social Security number, and date of hire or date of rehire; and
(b) the employer's name, address, and federal tax identification number.
(2) An employer shall send the information required by this section to the department:
(a) not later than 20 days after the date of hire or date of rehire; or
(b) if approved by the department, on a semimonthly basis of not less than 12 days nor more than 16 days apart.
(3) The department shall determine by rule the form and manner for sending the information required under this section, which may include magnetic, electronic, and voice activated transmission.
(4) The reporting requirement of this section does not apply to an employer if the employer:
(a) has employees in two or more states;
(b) sends the information required by this section to a state other than Utah; and
(c) complies with the multi-state employer reporting requirement of Section 453A of the Social Security Act, 42 U.S.C. 653a.

Utah Code § 35A-7-104

Amended by Chapter 107, 2012 General Session ,§ 2, eff. 7/1/2012.
Enacted by Chapter 232, 1997 General Session