Wage reporting accuracy

When inaccurate or incomplete information in the wage reporting system is discovered through the benefit claim process, a $25 penalty is assessed.

When inaccurate or incomplete wage reporting information is discovered through a review of an employer’s records, the following penalties apply for each employee for whom information is not reported accurately:

For the first failure for any calendar quarter in any eight consecutive calendar quarters, $1 per employee, not to exceed $1,000.

For the second failure for any calendar quarter in any eight consecutive calendar quarters, $5 per employee not to exceed $2,000.

For any subsequent failure in any eight consecutive calendar quarters, $25 per employee not to exceed $5,000.

If an employer provides complete and correct wage information within 30 days of receiving notification of such failure, this penalty will be abated.