Utah § 49-11-603 - Participating employer to report and certify -- Time limit -- Penalties for failure to comply.

Full text of Utah Utah Code § 49-11-603 — Participating employer to report and certify -- Time limit -- Penalties for failure to comply., with citation guidance and answers to common questions.

§ 49-11-603. Participating employer to report and certify -- Time limit -- Penalties for failure to comply.

Effective 7/1/2022
49-11-603. Participating employer to report and certify -- Time limit -- Penalties for failure to comply.

(1)

As soon as administratively possible, but in no event later than 30 days after the end of each pay period, a participating employer shall report and certify to the office:

(a)

the eligibility for service credit accrual of:

(i)	each current employee;

(ii)	each new employee as the new employee begins employment; and

(iii)

any changes to eligibility for service credit accrual of each employee;

(b)	the compensation of each current employee eligible for service credit; and

(c)	other factors relating to the proper administration of this title as required by the executive director.

(2)

(a)	Each participating employer shall submit the reports required under Subsection (1) in a format approved by the office.

(b)

Each participating employer shall include in the reports a certification, for each employee, whether the employee is:

(i)	an eligible employee who is accruing service credit;

(ii)	an ineligible employee who may not accrue service credit;

(iii)

a reemployed retiree; or

(iv)	an employee who is eligible for employer contributions to a defined contribution plan administered under this title.

(3)

A participating employer shall be liable to the office for:

(a)	any liabilities and expenses, including administrative expenses and the cost of increased benefits to employees, resulting from the participating employer's failure to correctly report and certify records under this section;

(b)

a penalty equal to the greater of:

(i)

$250; or

(ii)	50% of the total contributions for the employees for the period of the reporting error; and

(c)	attorney fees.

(4)	The executive director may waive all or any part of the interest, penalties, expenses, and fees if the executive director finds there were extenuating circumstances surrounding the participating employer's failure to comply with this section.

(5)	The office may estimate the length of service, compensation, or age of any employee, if that information is not contained in the records.

Amended by Chapter 171, 2022 General Session

Source: official Utah text · Last verified 2026-08-27

Frequently Asked Questions About Utah § 49-11-603

What does Utah Code § 49-11-603 cover?

Section 49-11-603 ("Participating employer to report and certify -- Time limit -- Penalties for failure to comply.") is part of the Utah Code, the codified statutory law of Utah. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Utah § 49-11-603?

A common citation format is "Utah Code § 49-11-603" (Utah). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Utah law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Utah official source linked on this page or consult a licensed Utah attorney.

How does Utah § 49-11-603 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Utah can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Official text of § 49-11-603 at the Utah source

Not legal advice. Verify against the official source and consult a licensed attorney in Utah.