File No. 37066

This rule was published in the December 1, 2012, issue (Vol. 2012, No. 23) of the Utah State Bulletin.

Workforce Services, Unemployment Insurance

Rule R994-305

Collection of Contributions

Notice of Proposed Rule


DAR File No.: 37066
Filed: 11/15/2012 05:21:06 PM


Purpose of the rule or reason for the change:

The purpose of this amendment is to clarify collections.

Summary of the rule or change:

The current rule states the Department may write off nonfault overpayments. That should be changed to read that the Department may charge off nonfault overpayments. The amendment also corrects a spelling error and changes "will" to "may" in Section R994-305-103. This is not a change to procedure but to make the rule more clear about how these are done.

State statutory or constitutional authorization for this rule:

  • Subsection 35A-1-104(4)
  • Subsection 35A-4-502(1)(b)
  • Section 35A-4-305
  • Section 35A-1-104

Anticipated cost or savings to:

the state budget:

This is a federally-funded program so there are no costs or savings to the state budget.

local governments:

This is a federally funded program so there are no costs of savings to local government.

small businesses:

There are no costs or savings to any small business. These changes reflect federal procedure for charging off and writing off overpayments and will have no impact on rates.

persons other than small businesses, businesses, or local governmental entities:

There are no costs or savings to any other persons, small businesses or local government entitles as there are no fees associated with this program and it is federally funded.

Compliance costs for affected persons:

There are no costs or savings to any affected persons as there are no fees associated with this program and it is federally funded. These changes will not impact any employer's contribution rate.

Comments by the department head on the fiscal impact the rule may have on businesses:

There are no compliance costs associated with this change. There are no fees associated with this change. There will be no cost to anyone to comply with these changes. There will be no fiscal impact on any business. These changes will have no impact on any employer's contribution tax rate.

Jon Pierpont, Acting Executive Director

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Workforce Services
Unemployment Insurance
140 E 300 S
SALT LAKE CITY, UT 84111-2333

Direct questions regarding this rule to:

  • Suzan Pixton at the above address, by phone at 801-526-9645, by FAX at 801-526-9211, or by Internet E-mail at

Interested persons may present their views on this rule by submitting written comments to the address above no later than 5:00 p.m. on:


This rule may become effective on:


Authorized by:

Jon Pierpont, Acting Executive Director


R994. Workforce Services, Unemployment Insurance.

R994-305. Collection of Contributions.

R994-305-102. [Write]Charge Off Policy for Nonfault Overpayments.

All nonfault overpayments established under Subsection 35A-4-406(5) may be [written]charged off and removed from the records of the Department after three years without further review unless a payment or offset has been made within the prior 90 days. These debts will be forgiven and forgotten and no further collection or offset will take place.


R994-305-103. Write Off Policy for Other Overpayments.

Except for fraud overpayments established under Subsection 35A-4-40[6]5(5), all accounts receivable overpayments for claimant and employer liabilities including interest and penalties which have not been collected or offset within three years after the filing of a warrant may be reviewed for determination of [collectibility]collectability. If it is determined on the information reasonably available to the Department that the delinquent claimant or employer has no known assets which are subject to the attachment, and it appears there is no likelihood of collection in the foreseeable future, the Department [will]may write off the account. All collection or offset action shall cease as far as enforcement of collection procedures are concerned. However, consistent with general accounting principles, if the Department receives money by virtue of a warrant judgment on a debt that has been written off, the Department will reinstate the equivalent portion of the debt and retain the collected monies.


KEY: unemployment compensation, overpayments

Date of Enactment or Last Substantive Amendment: [July 1, 2007]2013

Notice of Continuation: December 3, 2009

Authorizing, and Implemented or Interpreted Law: 35A-4-305(1)


Additional Information

The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at The HTML edition of the Bulletin is a convenience copy. Any discrepancy between the PDF version and HTML version is resolved in favor of the PDF version.

Text to be deleted is struck through and surrounded by brackets (e.g., [example]). Text to be added is underlined (e.g., example).  Older browsers may not depict some or any of these attributes on the screen or when the document is printed.

For questions regarding the content or application of this rule, please contact Suzan Pixton at the above address, by phone at 801-526-9645, by FAX at 801-526-9211, or by Internet E-mail at