DAR File No. 38965
This notice was published in the December 15, 2014, issue (Vol. 2014, No. 24) of the Utah State Bulletin.
Workforce Services, Unemployment Insurance
Rule R994-305
Collection of Contributions
Five-Year Notice of Review and Statement of Continuation
DAR File No.: 38965
Filed: 11/20/2014 03:28:46 PM
NOTICE OF REVIEW AND STATEMENT OF CONTINUATION
Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:
Section 35A-4-305 requires each employer provide wage information quarterly and the payment of contributions based on those wages. The same provision also explains how the Department can collect any unpaid contributions as well as benefit overpayments. It also explains the liability of successor employers.
Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:
The Department has not received any comments in the last five years.
Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:
The rule is necessary to explain to employers how to file quarterly reports and pay contributions, as well as the consequences for not paying when due. It also explains what action the Department can take to collect unpaid contributions and benefit overpayments. The rule also explains when and how the Department can approve an offer in compromise of unpaid contributions or overpayment. The rule is necessary to help employers, claimants and staff understand what steps are necessary in all these circumstances. Therefore, this rule should be continued.
The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:
Workforce ServicesUnemployment 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 spixton@utah.gov
Effective:
11/20/2014
Authorized by:
Jon Pierpont, Executive Director
Additional Information
More information about a Five-Year Notice of Review and Statement of Continuation is available online.
The Portable Document Format (PDF) version of the Bulletin is the official version. The PDF version of this issue is available at https://rules.utah.gov/publicat/bull-pdf/2014/b20141215.pdf. 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.
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 spixton@utah.gov. For questions about the rulemaking process, please contact the Division of Administrative Rules.