7 CCR 1101-2-7.2 - REPORTS
7.2.1
Statutory References: 8-70-103 (17), 8-72-101 (1), 8-73-107 (1)
(h), 8-74-102 (1), 8-76-104 (3)(g), 8-76-106 (4), 8-79-103 (1), and 8-79-104,
C.R.S.
7.2.2
Duty to Submit
Reports. Each employing unit shall make such reports as required by the
division using such reporting methods as the division allows.
7.2.3
Social Security Number and Worker
Name. An employer shall include a worker's social security number and
name in all reports required by the division with respect to such worker. If
the worker has no social security number, the employer shall report the date of
issue of the application receipt therefor, its termination date, the address of
the issuing Social Security Administration office, and the name and address of
the worker as shown on the receipt.
7.2.4 Unemployment Insurance Quarterly
Reports. Every employer subject to the act shall furnish to the division a
quarterly report of total covered wages paid and a report of covered wages paid
to all workers in his or her employ, except that no such reports shall be
required with respect to an employee of a state or local agency performing
intelligence or counterintelligence functions if the head of such agency has
determined that filing such reports could endanger the safety of the employee
or compromise an ongoing investigation or intelligence mission. These reports
are due, and any premiums due thereon are payable no later than the last day of
the month immediately following the end of each calendar quarter, regardless of
whether covered wages were paid during such quarter, and shall be filed in
accordance with the methods specified in rule 7.2.5.
Quarterly wage reports will be considered timely if received electronically on or before the due date. If an employer has received a waiver of the requirement to file quarterly reports by electronic means, the report shall be considered timely if it is postmarked or received prior to the due date. If the due date for filing timely quarterly wage reports falls on a Saturday, Sunday, or legal holiday, the due date will be extended to the next business day that is not a Saturday, Sunday, or legal holiday.
7.2.5 Reporting Methods. Quarterly
reports of wages paid to workers must be submitted by division-approved
electronic means unless a waiver to submit such reports in person, by mail, or
by facsimile machine has been granted by the division.
.1 Waiver of the requirement to file
quarterly reports of wages paid to workers by division-approved electronic
means will be granted only if the employer can demonstrate to the satisfaction
of the division that such a means of reporting creates an undue burden on the
employer.
.2 Waiver of the
requirement to file quarterly reports of wages paid to workers by
division-approved electronic means will be valid only for a one-year period
commencing with the date of issue of said waiver.
7.2.6 Request for Report. The division may
request a wage and/or separation report concerning a particular worker using
any of the communication methods specified in rule 1.9 for the purpose of
confirming a report previously submitted or obtaining information necessary to
enable the division to make a determination of benefit rights. Such report
shall be furnished to the division by division-approved electronic means except
that the director, in the interest of the fair and efficient administration of
the program, may permit the report to be furnished by other communication
methods described in rule 1.9. The report shall be received by the division
within seven calendar days after the date on which the division requests such
information, except that the division may accept information out of time if it
determines good cause exists for the untimely action, as referenced in 7.2.8 or
12.1.8. In the event that the requested report is received late but before the
initial adjudication of the matter for which the report was requested, there is
a presumptive showing of good cause.
7.2.7
Cessation or Transfer of
Business. Any employer that ceases doing business, that in any manner
transfers all or part of the trade and business, or that changes the trade name
or address of said business shall:
.1 Within
ten days thereof, give notice in writing to the division in accordance with
rule 1.3.11; and
.2 In accordance
with rule 1.3.11 and rule 7.2.4, file with the division a final Employer's
Unemployment Insurance Quarterly Report and Report of Worker's Wages when due
for the calendar quarter in which the change or cessation occurred and for any
quarter for which a report was due but not previously filed.
7.2.8
Loss of Right to
Protest. An employer who fails to comply with the provisions of the
preceding paragraphs of this section 7.2 without good cause as referenced in
7.2.6 or 12.1.8 shall be deemed not to be an interested party as defined in
8-70-103(17) and 8-73-107(1)(h), C.R.S., and shall be barred from protesting
either:
.1 The payment of benefits to workers
for whom wage and separation information was not furnished within the required
time; or
.2 The charging of the
employer's account for experience-rating purposes with benefits paid such
workers or the amount due as payments in lieu of contributions for benefits
paid such workers.
7.2.9
Incorrect or Incomplete Report. An incorrect or incomplete report
not in substantial compliance with the provisions of this part VII of the rules
may, at the division's discretion, be considered in the same manner and subject
to the same penalties and loss of rights as if the employer had failed to
submit a report. For the purposes of this paragraph, the Report of Worker's
Wages required by rule 7.2.4 must include the report period, Colorado employer
account number assigned by the division, employer's current name and address,
worker's social security number, worker's name and total quarterly covered
wages paid.
7.2.10
Labor
Dispute. When workers become unemployed or separated from an employer
because of a labor dispute, the employer shall furnish the division with such
relevant information about each worker as the division may require.
7.2.11 Penalties Remain in Force. Nothing
contained in these rules shall be construed as reason to relieve an employer
from:
.1 The responsibility for the submission
of quarterly wage reports or from the liability for payment of penalties
incurred for failure to timely submit such reports, as provided by 8-79-104
(1), C.R.S., or
.2 The
responsibility to provide separation reports or the liability for the payment
of penalties incurred for failure to timely submit such information as provided
by 8-73-107(1)(h), C.R.S., unless
.3 The division finds that the employer had
good cause, as defined at rule 12.1.8, for failing to timely submit required
documents.
7.2.12
[Emergency rule expired 08/12/2020]
Notes
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