An employer must notify the Department that it has entered into a business, to report wages paid, to make payments of contributions based on those wages, and to comply with instructions on report forms issued by the Department. An employer must also notify the Department of changes in the business that might affect filing reports or paying contributions.

KEY: unemployment compensation, employer liability

Date of Last Change: April 22, 2021

Notice of Continuation: April 22, 2026

Authorizing, and Implemented or Interpreted Law: 35A-4-302