OLR Bill Analysis
sHB 6451 (as amended by House “A”)*
AN ACT IMPROVING THE TIMELINESS AND EFFICIENCY OF THE DEPARTMENT OF LABOR'S UNEMPLOYMENT INSURANCE TAX OPERATIONS.
This bill requires any employer that becomes subject to the state's unemployment law to electronically notify the labor commissioner within 30 days after becoming subject to the law. It also requires an employer to electronically notify the commissioner within 30 days after acquiring substantially all of the assets, organization, trade, or business, including employees, of another employer that is subject to the state's unemployment law. In both instances, the commissioner must determine the manner in which the electronic notice will be provided. The bill establishes a $50 civil penalty per violation for violating either notice requirement.
The bill also establishes a $25 fee for employers that fail to submit their required quarterly wage reports under a proper state unemployment compensation registration number. Existing law, unchanged by the bill, imposes a $25 fee on employers who don't submit these reports in a timely manner.
*House Amendment “A” (1) decreases the new notice violation fines from $100 to $50 and the new improper wage report fee from $50 to $25 and (2) increases the acquisition notice threshold from “any” to “substantially all” of another employer's assets, organization, trade, or business.
EFFECTIVE DATE: October 1, 2013
HB 6452, favorably reported by the Labor and Public Employees Committee, requires all employers subject to the state's unemployment law to electronically file their quarterly wage reports unless they obtain an annual waiver from the labor department.
Labor and Public Employees Committee
Joint Favorable Substitute