Vermont Statutes Title 21 Sec. 1314a
Terms Used In Vermont Statutes Title 21 Sec. 1314a
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Calendar quarter: means a period of three consecutive calendar months ending on March 31, June 30, September 30, or December 31, or the equivalent thereof as the Board may by regulation prescribe. See
- Commissioner: means the Commissioner of Labor established by this chapter, or his or her authorized representative. See
- compensation: means the money payments payable to an individual, as provided in this chapter, with respect to his or her unemployment. See
- Contributions: means the money payments to the State Unemployment Compensation Fund required by this chapter. See
- Dependent: A person dependent for support upon another.
- Employer: includes :
- Employing unit: means any individual or type of organization, including any partnership, association, labor organization as defined in section 2(5) of the National Labor Relations Act, trust, estate, joint stock company, insurance company, or corporation, whether domestic or foreign, or the receiver, trustee in bankruptcy, trustee, or successor thereof, or the legal representative of a deceased person, any federal, state, or local governmental entity, which has had in its employ since January 1, 1936, one or more individuals performing services for it within this State. See
- employment: shall include an individual's entire service, performed within, or both within and without, this State if the service is localized in this State. See
- following: when used by way of reference to a section of the law shall mean the next preceding or following section. See
- Fund: means the Unemployment Compensation Fund established by this chapter, to which all contributions required and from which all benefits provided under this chapter shall be paid. See
- Month: shall mean a calendar month and "year" shall mean a calendar year and be equivalent to the expression "year of our Lord. See
- State: means the states of the United States of America, the Commonwealth of Puerto Rico, the District of Columbia, and after December 31, 1977, the Virgin Islands. See
- wages: as used in this chapter shall not include:
§ 1314a. Quarterly wage reporting; misclassification; penalties
(a)(1) Each employing unit that is an employer that has individuals in employment as defined in subdivision 1301(6) of this chapter shall file with the Commissioner on forms supplied by the Commissioner a detailed wage report for each calendar quarter that contains each individual worker’s name, Social Security number, gross wages paid during each calendar quarter, and any other information the Commissioner deems necessary in the administration of this chapter.
(2) In addition to other information required by this section, the wage reports required by this subsection shall include for each worker paid by the hour the worker’s gender and the worker’s hourly wage.
(b) Reports required by subsection (a) of this section shall be filed with the Commissioner by the last day of the calendar month following the calendar quarter for which the report is submitted.
(c) An employing unit that is not an employer shall, upon request of the Commissioner, submit reports on forms furnished by the Commissioner regarding employment, wages, hours of employment, unemployment, and related matters that the Commissioner deems necessary in the administration of this chapter.
(d) Reports required by subsection (c) of this section shall be submitted to the Commissioner not later than 10 calendar days after the date the Commissioner’s request was mailed to the employing unit.
(e) On request of the Commissioner, any employing unit or employer shall report, within 10 days of the mailing or personal delivery of the request, separation information for a claimant, any disqualifying income the claimant may have received, and any other information that the Commissioner may require to determine the claimant’s eligibility for unemployment compensation. The Commissioner shall make a request when:
(1) the claimant’s eligibility is dependent upon:
(A) wages paid during an incomplete calendar quarter in which the claimant was separated; or
(B) the last completed quarter; and
(2) obtaining the information will result in more timely benefit payments.
(f)(1) Any employing unit or employer that fails to:
(A) File a report required by this section shall be subject to an administrative penalty of $100.00 for each report not received by the prescribed due dates.
(B) Properly classify an individual regarding the status of employment shall be subject to an administrative penalty of not more than $5,000.00 for each improperly classified employee. In addition, an employer found to have violated this section is prohibited from contracting, directly or indirectly, with the State or any of its subdivisions for up to three years following the date the employer was found to have failed to properly classify, as determined by the Commissioner in consultation with the Commissioner of Buildings and General Services or the Secretary of Transportation, as appropriate. Either the Secretary or the Commissioner, as appropriate, shall be consulted in any appeal relating to prohibiting the employer from contracting with the State or its subdivisions.
(2)(A) Penalties under this subsection (f) shall be collected in the same manner as contributions under section 1329 of this title and shall be paid into the Contingent Fund established in section 1365 of this title.
(B) If the employing unit demonstrates that its failure was due to a reasonable cause, the Commissioner may waive or reduce the penalty.
(g)(1) Notwithstanding any other provisions of this section, the Commissioner may, where practicable, require any employing unit to file the reports required pursuant to subsections (a) through (d) of this section, or any departmental registration required prior to submitting the reports required by this section, in an electronic media form.
(2) The Commissioner may waive the requirement that an employing unit submit a report in an electronic media form if the employing unit attests that it is unable to file the required report in that form. (Added 1985, No. 50, § 6; amended 1985, No. 146 (Adj. Sess.), § 4; 1987, No. 227 (Adj. Sess.), § 2, eff. May 26, 1988; 1989, No. 132 (Adj. Sess.), § 3; 1997, No. 101 (Adj. Sess.), § 2; 1999, No. 119 (Adj. Sess.), § 10, eff. May 18, 2000; 2001, No. 56, § 1; 2009, No. 142 (Adj. Sess.), § 9; 2013, No. 173 (Adj. Sess.), § 2; 2019, No. 91 (Adj. Sess.), § 29, eff. July 1, 2020.)