§ 1314a. Quarterly wage reporting; misclassification; penalties

(a) Effective with the calendar quarter ending September 30, 1986 and all subsequent calendar quarters, each employing unit which is an employer as defined in subdivision 1301(5) of this chapter, having individuals in employment as defined in subdivision 1301(6) of this chapter, shall file with the Commissioner on forms to be supplied by the Commissioner to each such employer a detailed wage report containing each individual worker's name, Social Security number, gross wages paid during each such calendar quarter, and any other information the Commissioner deems reasonably necessary in the administration of this chapter. Effective with the calendar quarter ending March 31, 2001, and all subsequent calendar quarters, 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. The wage reports may be filed electronically.

(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, as defined in subdivision 1301(4) of this chapter which is not an employer, as defined in subdivision 1301(5), shall upon request of the Commissioner, file on forms furnished by the Commissioner reports respecting employment, wages, hours of employment, and unemployment and related matters as the Commissioner deems reasonably necessary in the administration of this chapter.

(d) Reports required by subsection (c) of this section shall be returned so as to be received by the Commissioner not later than 10 calendar days after the date of the mailing of the Commissioner's request to the employing unit.

(e) On the request of the Commissioner, any employing unit or employer shall report, within 10 days of the mailing or personal delivery of the request, separation information with respect to a claimant, any disqualifying income the claimant may have received and any other information that the Commissioner may reasonably require to determine a claimant's eligibility for unemployment compensation. The Commissioner shall make such a request whenever the claimant's eligibility is dependent either upon wages paid during an incomplete calendar quarter in which the claimant was separated or upon the last completed quarter, and when to do so would result in more timely benefit payments.

(f)(1) Any employing unit or employer that fails to:

(A) File any report required by this section shall be subject to a penalty of $100.00 for each report not received by the prescribed due dates.

(B) Properly classify an individual regarding the status of employment is subject to a 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) Penalties under this subsection shall be collected in the manner provided for the collection of contributions in section 1329 of this title and shall be paid into the Contingent Fund provided in section 1365 of this title. If the employing unit demonstrates that its failure was due to a reasonable cause, the Commissioner may waive or reduce the penalty.

(g) Notwithstanding any other provisions of this section, the Commissioner may where practicable require of any employing unit that the reports required to be filed pursuant to subsections (a) through (d) of this section be filed in an electronic media 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.)