Workforce Services, Department of

Unemployment Insurance

Chapter 11: Records and Reports

Effective Date: 11/01/2001 to 03/20/2007

Rule Type: Superceded Rules & Regulations

Reference Number: 053.0018.11.11012001

CHAPTER 11

RECORDS AND REPORTS

Section 1. Records. Each employing unit shall establish records with respect to employment performed for it as hereinafter indicated and shall preserve such records, including those now existing, for a period of not less than four years after the calendar year in which the remuneration with respect to such employment was payable. Such records shall show the following:

1. (a) For each worker.
2. (i) Name.
3. (ii) Social security account number as shown on the worker's social security card.
4. (iii) Place in which his services are performed, or if there is no one such place, then his base of operations.
5. (iv) Date on which he was hired, rehired, or returned to work after temporary layoff and date separated from work.
6. (v) His remuneration payable for employment, and period for which payable, showing separately.
   1. (A) Money wages, excluding special payments.
   2. (B) Reasonable cash value of remuneration paid by the employing unit in any medium other than cash, excluding special payments in a medium other than cash.
   3. (C) The portion of tips or gratuities reportable under 26 U.S.C. 3306(s).
   4. (D) Special payments which are not due on any payday including annual bonuses, gifts, prizes, etc., showing separately.
   5. (I) Money payments,
   6. (II) Reasonable cash value of other remuneration,
   7. (III) The nature of such payments,
   8. (IV) The period during which the services were performed for which the special payments were made.
   9. (vi) Amounts payable to him as allowances or reimbursement for traveling or other business expenses, and period for which payable.

(vii) Severance payments.

(viii) Retirement payments.

(b) Beginning and ending dates of each pay period.

(c) Total amount of remuneration payable in any pay period for employment.

(d) Each calendar week in which there were one or more workers in employment.

(e) Daily time records for all employees showing hours worked per day.

(f) Applicable hour, weekly, or monthly pay rates.

In addition to the above, each employing unit shall maintain records as required in Chapter 13.

Section 2. Reports. Each employing unit shall make such reports containing such information as is prescribed by the Division on forms issued and required to be returned to the Division or in an alternate format approved in writing by the Division. Such forms and instructions accompanying them shall have the force and effect of regulations issued pursuant to W.S. 27-3-602(b). However, quarterly employee wage reports shall not be filed with respect to an employee of a federal or state agency, performing intelligence or counterintelligence functions, if the head of such department or agency has determined that filing such a report could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission, as long as the employer provides the information necessary to determine eligibility for benefits when the employee files a benefits claim.

Section 3. Determinations When Information Is Not Furnished. If the employer fails to furnish the information as provided by this regulation, in whole or part, the deputy may make a determination of the Claimant's benefit rights based on what information is available to him, including that given by the Claimant.