Indiana Administrative Code
Title 646 - DEPARTMENT OF WORKFORCE DEVELOPMENT
Article 5 - INDIANA EMPLOYMENT AND TRAINING SERVICES ACT; ADMINISTRATION
Rule 2 - Employer Rights, Responsibilities, and Liability
Section 2-4 - Estimation of wages
Current through March 20, 2024
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:
(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:
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.