§ 1314a. Quarterly wage reporting; misclassification; penalties
(a)(1) Each employing unit that is an employer that has individuals in employment as defined
in subdivision 1301(6) of this chapter shall file with the Commissioner on forms supplied
by the Commissioner a detailed wage report for each calendar quarter that contains
each individual worker’s name, Social Security number, gross wages paid during each
calendar quarter, and any other information the Commissioner deems necessary in the
administration of this chapter.
(2) In addition to other information required by this section, the wage reports required
by this subsection shall include for each worker paid by the hour the worker’s gender
and the worker’s hourly wage.
(b) Reports required by subsection (a) of this section shall be filed with the Commissioner
by the last day of the calendar month following the calendar quarter for which the
report is submitted.
(c) An employing unit that is not an employer shall, upon request of the Commissioner,
submit reports on forms furnished by the Commissioner regarding employment, wages,
hours of employment, unemployment, and related matters that the Commissioner deems
necessary in the administration of this chapter.
(d) Reports required by subsection (c) of this section shall be submitted to the Commissioner
not later than 10 calendar days after the date the Commissioner’s request was sent
electronically or mailed to the employing unit.
(e) On request of the Commissioner, any employing unit or employer shall report, within
10 days after the mailing, electronic delivery, or personal delivery of the request,
separation information for a claimant, any disqualifying income the claimant may have
received, and any other information that the Commissioner may require to determine
the claimant’s eligibility for unemployment compensation. The Commissioner shall make
a request when:
(1) the claimant’s eligibility is dependent upon:
(A) wages paid during an incomplete calendar quarter in which the claimant was separated;
or
(B) the last completed quarter; and
(2) obtaining the information will result in more timely benefit payments.
(f)(1) Any employing unit or employer that fails to:
(A) File a report required by this section shall be subject to an administrative penalty
of $100.00 for each report not received by the prescribed due dates.
(B) Properly classify an individual regarding the status of employment shall be subject
to an administrative penalty of not more than $5,000.00 for each improperly classified
employee. In addition, an employer found to have violated this section is prohibited
from contracting, directly or indirectly, with the State or any of its subdivisions
for up to three years following the date the employer was found to have failed to
properly classify, as determined by the Commissioner in consultation with the Commissioner
of Buildings and General Services or the Secretary of Transportation, as appropriate.
Either the Secretary or the Commissioner, as appropriate, shall be consulted in any
appeal relating to prohibiting the employer from contracting with the State or its
subdivisions.
(2)(A) Penalties under this subsection (f) shall be collected in the same manner as contributions
under section 1329 of this title and shall be paid into the Contingent Fund established in section 1365 of this title.
(B) If the employing unit demonstrates that its failure was due to a reasonable cause,
the Commissioner may waive or reduce the penalty.
(g)(1) Notwithstanding any other provisions of this section, the Commissioner may, where
practicable, require any employing unit to file the reports required pursuant to subsections
(a) through (d) of this section, or any departmental registration required prior to
submitting the reports required by this section, in an electronic media form.
(2) The Commissioner may waive the requirement that an employing unit submit a report
in an electronic media form if the employing unit attests that it is unable to file
the required report in that form. (Added 1985, No. 50, § 6; amended 1985, No. 146 (Adj. Sess.), § 4; 1987, No. 227 (Adj. Sess.), § 2, eff. May 26, 1988; 1989, No. 132 (Adj. Sess.), § 3; 1997, No. 101 (Adj. Sess.), § 2; 1999, No. 119 (Adj. Sess.), § 10, eff. May 18, 2000; 2001, No. 56, § 1; 2009, No. 142 (Adj. Sess.), § 9; 2013, No. 173 (Adj. Sess.), § 2; 2019, No. 91 (Adj. Sess.), § 29, eff. July 1, 2020; 2023, No. 85 (Adj. Sess.), § 175, eff. July 1, 2024; 2025, No. 40, § 11, eff. July 1, 2025.)