Utah Administrative Code
The Utah Administrative Code is the body of all effective administrative rules as compiled and organized by the Division of Administrative Rules (see Subsection 63G-3-102(5); see also Sections 63G-3-701 and 702).
NOTE: For a list of rules that have been made effective since October 1, 2019, please see the codification segue page.
NOTE TO RULEFILING AGENCIES: Use the RTF version for submitting rule changes.
R994. Workforce Services, Unemployment Insurance.
Rule R994-308. Bond Requirement.
As in effect on October 1, 2019
Table of Contents
- R994-308-101. Authority to Require a Bond.
- R994-308-102. Types of Deposits.
- R994-308-103. Reasons for Requiring a Deposit.
- R994-308-104. Amount of Deposit.
- R994-308-105. Disposition of Deposit.
- R994-308-106. Interest Earned on Deposits.
- Date of Enactment or Last Substantive Amendment
- Notice of Continuation
- Authorizing, Implemented, or Interpreted Law
To ensure compliance with the contribution provisions of the Act, the Department may require an employer to provide a bond or other security deposit under Subsection 35A-4-308(1).
A cash deposit will generally be required, however, at the Department's discretion, other forms of security may be accepted.
(1) A deposit may be required whenever circumstances would reasonably cause doubt as to an employer's future compliance with the provisions of the Act. Failure to comply includes such things as failing to file reports, pay amounts due, file a wage list or comply with other requests made by the Department. Some of the more common reasons for requiring a deposit are;
(a) the employer's past failure to comply,
(b) the employer is an out-of-state employer and has workers in Utah,
(c) the employer is in an industry where the rate of past failure to comply is high, or
(d) the employer's or principal's past failure to comply in other businesses with which the employer or principal is or has been affiliated.
(1) When a deposit is required from a contributory employer, the deposit shall be the greater of $1000 or three times the quarterly contribution liability currently accruing or expected to accrue.
(2) When a deposit is required from a reimbursable governmental or Indian tribal employer, the deposit shall be the greater of $1000 or nine times the monthly benefit charges currently accruing or expected to accrue.
If the employer fails to comply with the Act after making the required deposit, the Department will use the deposit to pay amounts due as defined by Subsection R994-302-103(4). The Department may then require a new deposit.
Interest earned on cash deposits will be paid into the same fund as other interest and penalties collected by the Department as provided by Subsection 35A-4-305(1)(e).
unemployment compensation, bonding requirements
July 1, 2007
May 3, 2016
For questions regarding the content or application of rules under Title R994, please contact the promulgating agency (Workforce Services, Unemployment Insurance). A list of agencies with links to their homepages is available at http://www.utah.gov/government/agencylist.html or from http://www.rules.utah.gov/contact/agencycontacts.htm.