Indiana § 22-4-11-5 - Quarterly wage and employment reports

§ 22-4-11-5. Quarterly wage and employment reports

Sec. 5. (a) Every employer subject to this article shall report the following information to the department in the form and manner prescribed by the department:

(1) Federal employer identification number assigned to the employer by the Internal Revenue Service.

(2) Total gross wages paid to all employees.

(3) Total remuneration paid for covered employment.

(4) Total wages subject to contribution.

(5) Total number of employees on the payroll.

(6) For every employee, the following:

(A) Full first name.

(B) Full last name.

(C) Social Security number or individual taxpayer identification number.

(D) Gross wages paid.

(E) Start date.

(F) ZIP code of the physical work site location.

(G) Whether the employee is classified by the employer as full time or part time, or whether the employee is designated as a seasonal worker pursuant to a decision issued by the department.

(H) Whether the employee worked for the employer during the week containing the twelfth day of the month for each month in the quarter.

(I) Standard occupational classification code applicable to the employee as prescribed by the federal Bureau of Labor Statistics.

The wage and employment report is due on or before the last day of the month next following the quarter for which the report is filed. Contributions are due and payable on or before the last day of the month next following the quarter for which the wage and employment report was filed, except for those employers that have elected to become liable for payments in lieu of contributions.

(b) The quarterly wage and employment reports and contributions from an employer are required for the entire calendar year in which the employer first becomes subject to this article.

(c) If the due date for a quarterly wage and employment report falls on a Sunday or federal holiday, then that due date shall roll over to the next department business day. In all other situations, the due date is the final date indicated on the report for a timely submission.

As added by P.L.121-2026, SEC.21.