8 AAC 85.020. Records and reports

(a) An employing unit shall register with the department using one of the following methods:

(1) telephone;

(2) mail on a form provided by the director;

(3) electronically in a format specified by the director.

(b) An employer shall establish, maintain, and preserve employment records for five years after the date the records were created. For each individual performing covered employment, the records must contain

(1) beginning and ending dates for each pay period;

(2) total wages paid in each pay period;

(3) the individual's name and social security number;

(4) the wage rate, method of wage computation, hours of work, and wages paid in each pay period, showing separately

(A) money wages;

(B) cash value of remuneration in a medium other than cash; and

(5) dates of hire and return to work after layoff; and

(6) the date and cause of each suspension or termination of work.

(c) An employer shall file a quarterly contribution report and wage schedule with the director on forms provided or electronically in a format specified by the director. The report must be filed on or before the last day of the month following each calendar quarter. If an employer ceases business, the report must be filed no more than 10 days after the date the employer ceases business. For each individual performing covered employment during the calendar quarter for which the report has been filed, the report must contain

(1) the individual's name and social security number;

(2) the total reportable wages paid to the individual during the calendar quarter;

(3) the individual's occupational title;

(4) the total contributions due on wages paid during the calendar quarter; and

(5) additional labor market information, if required by 42 U.S.C. 1320b-7.

(d) An employer shall use the Internet or a magnetic medium to submit a report required under (c) of this section, if the report lists 250 or more individuals in covered employment in the calendar quarter. If another person, including an agent reporting on behalf of multiple employers, submits a report required under (c) of this section and the report lists a cumulative total of 250 or more individuals in covered employment in any one calendar quarter, that person shall use the Internet or a magnetic medium to submit that report. An employer or person subject to the requirements of this subsection may request a waiver from the director. A waiver is valid for six months, unless the employer or person requests an extension. To obtain a waiver, or to extend a waiver beyond six months, the employer or person must make a written request that establishes, to the director's satisfaction, that

(1) the employer or person lacks a readily accessible means or the capability to provide the report using the Internet or a magnetic medium;

(2) acquiring the means or capability to provide the report using the Internet or a magnetic medium would impose a severe economic hardship upon the employer or person; or

(3) circumstances beyond the control of the employer or other person prevent compliance with the requirements of this subsection.

(e) An employer or other person, not required under (d) of this section to use the Internet or a magnetic medium to submit a report, may voluntarily use the Internet or a magnetic medium to submit the report required under (c) of this section.

(f) Before using a magnetic medium to submit a report required under (c) of this section, an employer or other person must make a written request for the department's approval to use the magnetic medium format. An employer or other person who is required under (d) of this section to use the Internet or a magnetic medium to submit a report, and who does not use the Internet, must make the written request within 45 days after becoming subject to the requirement of (d) of this section. An employer or other person who uses the Internet to submit a report is not required to request prior approval from the department. The department will approve a magnetic medium format if the department determines that the format is compatible with the department's data-processing equipment and software. If the department requires a sample of the magnetic medium to determine compatibility, the employer or other person must provide a sample.

(g) If an individual files an initial claim for benefits under AS 23.20 and this chapter, the director shall notify the claimant's most recent employer of the claim. If the director requests information from the employer about the claimant's work separation and final wages, the employer shall provide that information within 48 hours after the director requests it.

(h) The director shall audit selected claims to determine if benefits were properly paid under AS 23.20 and this chapter. An employer shall provide information about a claimant on audit forms provided by the director. The employer shall submit proof of work and wages upon request by the director. The information required on the audit form includes

(1) the employee's hours and days of work for the period covered by the audit;

(2) the employee's wage rate and weekly wages;

(3) the dates of employment and reason for work termination; and

(4) other information necessary to determine if benefits were properly paid under AS 23.20 and this chapter.

(i) An employer shall immediately report in writing to the director or the nearest office of the division if the employer stops or curtails work because of a labor dispute. The employer shall furnish written information during or after the labor dispute upon request by the director. The required information includes

(1) the beginning and ending dates of the labor dispute;

(2) the dates and severity of the curtailment or stoppage of work;

(3) the number and identity of employees affected by the labor dispute;

(4) the reasons for the labor dispute;

(5) information about picket lines and related activity of labor dispute participants; and

(6) other information necessary to determine the eligibility for benefits of employees involved in the labor dispute.

(j) An employer shall make available for inspection by the department, upon request, all accounting, cash, payroll, and tax records of the employer, including personal tax records of an officer, a partner, a proprietor, or any other person considered an employer with the duty to pay under AS 23.20.240 (f).

(k) In this section, "reportable wages" means total wages reported by the employer to the department under AS 23.20.

History: Eff. 10/25/68, Register 27; am 8/20/70, Register 35; am 1/7/78, Register 65; am 12/5/79, Register 72; am 4/28/95, Register 134; am 5/3/2002, Register 162; am 3/4/2006, Register 177

Authority: AS 23.20.045

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