Section 8 AAC 85.020 - Records and reports(a) An employing unit shall register with the department using one of the following methods: (1) electronically in a format specified by the director; this method is the division's preferred and primary method for filing contribution reports;(3) mail on a form provided by the director.(b) An employer shall establish, maintain, and preserve employment records for at least five years. For each individual performing covered employment, the records must contain the individual's (1) beginning and ending dates for each pay period;(2) total wages paid in each pay period;(3) name and social security number;(4) wage rate, method of wage computation, hours of work, and wages paid in each pay period, showing separately(B) cash value of remuneration in a medium other than cash; and(C) special payments of any kind, including bonuses, gifts, and prizes;(5) dates of hire and return to work after layoff; and(6) 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 by the department 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 within 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(A) name and social security number;(B) total reportable wages paid during the calendar quarter;(C) occupational title and geographic code;(D) total contributions due on wages paid during the calendar quarter; and(2) additional labor market information, if required by 42 U.S.C. 1320b-7.(d) An employer shall use the Internet to submit a report required under (c) of this section, if the report lists 50 or more individuals in covered employment in any calendar quarter during the calendar year, or $1 million or more in taxable wage in the current or preceding calendar year. If an agent reporting on behalf of an employer submits reports required under (c) of this section, that agent shall use the Internet to submit the reports. An employer, or the employer's agent, 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 the employer's agent requests and is granted an extension under this subsection. To obtain a waiver, or to extend a waiver beyond six months, the employer, or the employer's agent, must make a written request that establishes, to the director's satisfaction, that(1) the employer or the employer's agent lacks a readily accessible means or the capability to provide the report using the Internet;(2) acquiring the means or capability to provide the report using the Internet would impose a severe economic hardship on the employer or the employer's agent; or(3) circumstances beyond the control of the employer or the employer's agent prevent compliance with the requirements of this subsection.(e) An employer or the employer's agent, not required under (d) of this section to use the Internet to submit a report, may voluntarily use the Internet to submit the report required under (c) of this section.(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, partner, proprietor, limited liability company member, 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.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; am 3/25/2007, Register 181; am 12/5/2009, Register 192; am 6/27/2014, Register 210, July 2014; am 3/30/2016, Register 217, April 2016Authority:AS 23.20.045
AS 23.20.105
AS 23.20.165
AS 23.20.330
AS 23.20.340
AS 23.20.383