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17 | 18 | | |
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18 | 19 | | AN ACT CONCERNING CERTAIN BUSINESS REPORTING |
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19 | 20 | | REQUIREMENTS. |
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20 | 21 | | Be it enacted by the Senate and House of Representatives in General |
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21 | 22 | | Assembly convened: |
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22 | 23 | | |
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23 | 24 | | Section 1. Subsection (j) of section 31-225a of the general statutes is 1 |
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24 | 25 | | repealed and the following is substituted in lieu thereof (Effective July 1, 2 |
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25 | 26 | | 2025): 3 |
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26 | 27 | | (j) (1) [(A)] Each employer subject to this chapter shall submit 4 |
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27 | 28 | | quarterly, on forms supplied by the administrator, a listing of wage 5 |
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28 | 29 | | information, including the name of each employee receiving wages in 6 |
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29 | 30 | | employment subject to this chapter, such employee's Social Security 7 |
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30 | 31 | | account number and the amount of wages paid to such employee during 8 |
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31 | 32 | | such calendar quarter. 9 |
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32 | 33 | | [(B) Commencing with the third calendar quarter of 2026, any 10 |
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33 | 34 | | employer subject to this chapter may include in the quarterly filing 11 |
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34 | 35 | | submitted pursuant to subparagraph (A) of this subdivision, the 12 |
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35 | 36 | | following data for each employee receiving wages in employment 13 |
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36 | 37 | | subject to this chapter: (i) Such employee's occupation, (ii) such 14 |
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41 | 44 | | |
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42 | 45 | | primary worksite.] 16 |
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43 | 46 | | (2) Each employer subject to this chapter that reports wages for 17 |
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44 | 47 | | employees receiving wages in employment subject to this chapter, and 18 |
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45 | 48 | | each person or organization that, as an agent, reports wages for 19 |
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46 | 49 | | employees receiving wages in employment subject to this chapter on 20 |
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47 | 50 | | behalf of one or more employers subject to this chapter shall submit 21 |
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48 | 51 | | quarterly the information required by subdivision (1) of this subsection 22 |
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49 | 52 | | electronically, in a format and manner prescribed by the administrator, 23 |
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50 | 53 | | unless such employer or agent receives a waiver pursuant to 24 |
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51 | 54 | | subdivision (5) of this subsection. 25 |
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52 | 55 | | (3) Any employer that fails to submit the information required by 26 |
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53 | 56 | | [subparagraph (A) of] subdivision (1) of this subsection in a timely 27 |
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54 | 57 | | manner, as determined by the administrator, shall be liable to the 28 |
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55 | 58 | | administrator for a late filing fee of twenty-five dollars. Any employer 29 |
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56 | 59 | | that fails to submit the information required by [subparagraph (A) of] 30 |
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57 | 60 | | subdivision (1) of this subsection under a proper state unemployment 31 |
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58 | 61 | | compensation registration number shall be liable to the administrator 32 |
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59 | 62 | | for a fee of twenty-five dollars. All fees collected by the administrator 33 |
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60 | 63 | | under this subdivision shall be deposited in the Employment Security 34 |
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61 | 64 | | Administration Fund. 35 |
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62 | 65 | | (4) Each employer subject to this chapter that makes contributions or 36 |
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63 | 66 | | payments in lieu of contributions for employees receiving wages in 37 |
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64 | 67 | | employment subject to this chapter, and each person or organization 38 |
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65 | 68 | | that, as an agent, makes contributions or payments in lieu of 39 |
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66 | 69 | | contributions for employees receiving wages in employment subject to 40 |
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67 | 70 | | this chapter on behalf of one or more employers subject to this chapter 41 |
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68 | 71 | | shall make such contributions or payments in lieu of contributions 42 |
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69 | 72 | | electronically. 43 |
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70 | 73 | | (5) Any employer or any person or organization that, as an agent, is 44 |
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71 | 74 | | required to submit information pursuant to subdivision (2) of this 45 |
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72 | 75 | | subsection or make contributions or payments in lieu of contributions 46 |
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78 | 83 | | not later than thirty days prior to the date a submission of information 48 |
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79 | 84 | | or a contribution or payment in lieu of contribution is due, that the 49 |
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80 | 85 | | administrator waive such requirement. The administrator shall grant 50 |
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81 | 86 | | such request if, on the basis of information provided by such employer 51 |
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82 | 87 | | or person or organization and on a form prescribed by the 52 |
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83 | 88 | | administrator, the administrator finds that there would be undue 53 |
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84 | 89 | | hardship for such employer or person or organization. The 54 |
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85 | 90 | | administrator shall promptly inform such employer or person or 55 |
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86 | 91 | | organization of the granting or rejection of the requested waiver. The 56 |
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87 | 92 | | decision of the administrator shall be final and not subject to further 57 |
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88 | 93 | | review or appeal. Such waiver shall be effective for twelve months from 58 |
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89 | 94 | | the date such waiver is granted. 59 |
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90 | 95 | | This act shall take effect as follows and shall amend the following |
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91 | 96 | | sections: |
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92 | 97 | | |
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93 | 98 | | Section 1 July 1, 2025 31-225a(j) |
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94 | 99 | | |
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