Current through August, 2024
(a) Every employing unit for which services
are performed in employment shall file a report within twenty days after such
services are first performed on forms provided by the department to determine
liability for contributions.
(b) At
the time contributions are due and payable as prescribed in section
12-5-21(b),
each employer shall submit to the state tax collector, with the contributions,
a contribution report. Effective with the quarter ending September 30, 1988,
each employing unit shall submit a quarterly wage report with the contribution
report and the contribution payment. Every employer shall submit a completed
quarterly wage report and contribution report for every quarter regardless of
whether such employer is then liable for contributions for that
quarter.
(c) The contribution
report shall include the following information:
(1) The number of covered workers in the pay
period which includes the twelfth day of the month;
(2) The total subject wages including the
cash value of all other remuneration;
(3) The total wages paid in the quarter in
excess of the taxable wages as determined and indicated on the contribution
report form provided by the department;
(4) The net taxable wages paid;
(5) The employer's amount of
contribution;
(6) Any additional
contribution for prior periods;
(7)
The amount of penalty and interest;
(8) Any credit adjustments as determined and
indicated on the contribution report provided by the department;
(9) The total amount of contribution
due;
(10) The signature of the
person completing the report;
(11)
The name of the person completing the form, typed or printed legibly;
(12) The telephone number of the person
completing the report;
(13) The
date of completion of the report; and
(14) Such other relevant and reasonable
information as requested by the department.
(d) The quarterly wage report shall be
submitted as follows:
(1) The quarterly wage
report shall include the following information:
(A) Employee's social security
number;
(B) Name of
employee;
(C) Total gross wages
paid to employee for the quarter;
(D) Employer's federal identification number
and state unemployment insurance account number;
(E) Employer's name;
(F) Employer's address;
(G) Such other relevant and reasonable
information as requested by the department.
(2) A penalty in the amount of $30 shall be
assessed on any employer who fails to file a quarterly wage report; files a
delinquent quarterly wage report; files an insufficient quarterly wage report;
or otherwise fails to comply with the provisions of this section. For the
purposes of this section, a quarterly wage report shall be considered
insufficient if any data item required by the department is incorrect or
incomplete. In addition to the $30 penalty, an employer may be subject to the
maximum rate of contributions in accordance with section
383-66(4),
Hawaii Revised Statutes.
(3) If an
employer fails to file a quarterly wage report; files a delinquent quarterly
wage report; or files an insufficient quarterly wage report, the department may
make a determination of a claimant's insured status and eligibility for
benefits based upon the claimant's evidence of employment. When wage
information is received which affects an existing determination, any
redetermination shall be effective only as to benefits paid after the week in
which the report was received. If prior to the week of redetermination, the
claimant received benefits to which the claimant would not have been entitled
had the employer filed a timely, complete, and accurate report, that amount, in
the absence of fraud, shall not be recoverable from the claimant but shall be
chargeable to the claimant's redetermined maximum benefit amount. Any benefits
overpaid to a claimant prior to the effective date of such redetermination
shall be charged entirely against the account of the non-complying employer. If
an overpayment results from late reporting by more than one employer, the
department shall apportion the charges therefor against the accounts of such
employers on a pro rata basis.
(e) The quarterly wage report and
contribution report must be submitted on forms provided by the department. In
lieu of forms prescribed by the department, an employer may use other means to
submit the quarterly wage reports or the contribution report, provided that the
employer has first applied for and received the department's approval of the
substitute reporting method and agrees to all conditions set by the department
for the alternative method. This applies to magnetic tapes, diskettes,
facsimile forms, or any other reporting methods intended to replace forms
provided by the department. The approval may be revoked at any time at the
discretion of the director. Any employer who fails to comply with the
requirements of this subsection may be subject to the penalties described in
section
12-5-17(d).
(f) Hire reports shall be submitted as
follows:
(1) When an employer hires a new
employee, or rehires an employee, the employer shall report the hiring to the
department on forms provided or approved by the department. An employer may
report such hires individually or on list form when reporting five or more new
hires at the same time. The report shall contain:
(A) The name and address of the
employer;
(B) The employer's
unemployment insurance account number;
(C) The name and social security account
number of the employee;
(D) The
date of hire; and
(E) Such other
relevant and reasonable information as requested by the department.
(2) An employer shall report these
new hires to the department within five working days after the first day of
employment of such employees.
(3)
If an employer fails to report the hiring of an employee, the employer shall
pay a penalty of $10 for each such failure except where the department finds
that the failure is excusable.
(4)
This subsection shall not be applicable after September 30, 1998.
(g) Wage and separation reports
shall be submitted as follows:
(1) Employers
shall furnish wage or separation information, or both, when requested by the
department within five calendar days from the date the request was mailed to
the employer. The information requested shall include:
(A) The name and address of the
employer;
(B) The employer's
unemployment insurance account number;
(C) The first and last name of the
employee;
(D) The employee's social
security account number;
(E) The
employee's occupation;
(F) The
period or periods of employment, including beginning and ending
dates;
(G) The wages paid during
the last five completed calendar quarters, and wages paid during the quarter in
which the separation occurred;
(H)
The reasons for separation; and
(I)
Such other relevant and reasonable information as requested by the
department.
(2) If an
employer fails to furnish the department with the wage and separation
information within five calendar days from the date the request was mailed to
the employer, the employer shall pay a penalty of $10.
(3) The employer shall submit a timely,
complete, and accurate report when the department requests submission of such
report. If an employer fails to submit the requested information within the
time stated, the department may make a determination of an individual's insured
status and eligibility for benefits based upon the individual's evidence of
employment and reason for separation. If the late or corrected wage and
separation report is received after the determination has been made, any
redetermination which may be made necessary by the information in the report
shall be effective only as to benefits paid after the week in which the report
was received. If prior to the week of redetermination, the individual received
benefits to which the individual would not have been entitled had the employer
filed a timely, complete, and accurate report, that amount, in the absence of
fraud, shall not be recoverable from the individual but shall be chargeable to
the individual's redetermined maximum benefit amount. Any benefits overpaid to
an individual prior to the effective date of a redetermination as a result of
late reporting shall be charged entirely against the account of the employer
whose report was late, except where the department finds that the late
reporting is excusable. If an overpayment results from late reporting by more
than one employer, where the department finds that the late reporting is not
excusable, the department shall apportion the charges therefor against the
accounts of such employers on a pro rata basis.
(4) Paragraphs (1) to (3) shall apply to wage
or separation information when requested by the department using other
alternative methods as instructed by the department, including but not limited
to telephone, fax, or electronic mail.
(h) Low earnings reports shall be submitted
as follows:
(1) Whenever, during any weekly
pay period in an individual's benefit year, an individual has worked less than
full-time hours of the establishment at which the individual is employed, and
the individual's earnings are less than the individual's current weekly benefit
amount, the individual's employer shall, upon request by the department:
(A) Enter such individual's name, social
security account number, gross earnings, week-ending date, and the reasons for
the individual's reduced work week on a list form provided or approved by the
department and return such form to the unemployment insurance office as
instructed within five working days after the notice of an individual's benefit
amount has been mailed to the employer as to all prior weeks for which benefits
are claimed. Thereafter, during the benefit year, the employer shall report
within five working days after the end of each week or weekly pay period for
which such low earnings reports are required; or
(B) Furnish the individual personally with
such information on a form provided or approved by the department and the
individual shall be responsible to submit such report to the unemployment
office within five working days after the end of each week or weekly pay period
or as instructed by the department.
(2) If the employer fails to submit the low
earnings report in the manner prescribed in (A) or (B) within the time
specified by the department, the department shall determine the individual's
eligibility for any week benefits are claimed based on the individual's
certification of employment and earnings.
(i) In the event:
(1) An employer terminates the business for
any reason whatsoever; or
(2) An
employer transfers or sells substantially all the assets of the organization,
trade, or business to another; or
(3) An employer dies; or
(4) Bankruptcy or receivership proceedings
are instituted by or against an employer; the employer, legal representative,
trustee, or receiver, as the case may be, shall, within ten days after such
termination or the appointment of such representative, trustee, or receiver,
give notice in writing thereof and submit such reports as the department may
then request.
Effective with the calendar quarter beginning July 1, 1988
and thereafter, the terminating employer shall submit the quarterly
contribution and wage report for the calendar quarter in which the change of
ownership or cessation of business occurred and for any earlier quarter for
which a report was due but not previously filed, within thirty calendar days of
the date that the change or cessation occurred.
(j) In case of unemployment due to a strike,
lockout, or other labor dispute, the employer shall file with the director not
later than twenty-four hours after such unemployment occurs, a notice setting
forth existence of such dispute.
(k) Every employer shall make such other
reports as the department deems necessary for the proper determination of a
claim for benefits or for the proper assessment of taxes and shall comply with
the instructions which are printed upon any report form issued by the
department pertaining to the preparation and return thereof.
