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General Assembly Raised Bill No. 1455
January Session, 2025
LCO No. 5922
Referred to Committee on COMMERCE
Introduced by:
(CE)
AN ACT CONCERNING CERTAIN BUSINESS REPORTING
REQUIREMENTS.
Be it enacted by the Senate and House of Representatives in General
Assembly convened:
Section 1. Subsection (j) of section 31-225a of the general statutes is 1
repealed and the following is substituted in lieu thereof (Effective July 1, 2
2025): 3
(j) (1) [(A)] Each employer subject to this chapter shall submit 4
quarterly, on forms supplied by the administrator, a listing of wage 5
information, including the name of each employee receiving wages in 6
employment subject to this chapter, such employee's Social Security 7
account number and the amount of wages paid to such employee during 8
such calendar quarter. 9
[(B) Commencing with the third calendar quarter of 2026, any 10
employer subject to this chapter may include in the quarterly filing 11
submitted pursuant to subparagraph (A) of this subdivision, the 12
following data for each employee receiving wages in employment 13
subject to this chapter: (i) Such employee's occupation, (ii) such 14
employee's hours worked, and (iii) the zip code of such employee's 15 Raised Bill No. 1455
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primary worksite.] 16
(2) Each employer subject to this chapter that reports wages for 17
employees receiving wages in employment subject to this chapter, and 18
each person or organization that, as an agent, reports wages for 19
employees receiving wages in employment subject to this chapter on 20
behalf of one or more employers subject to this chapter shall submit 21
quarterly the information required by subdivision (1) of this subsection 22
electronically, in a format and manner prescribed by the administrator, 23
unless such employer or agent receives a waiver pursuant to 24
subdivision (5) of this subsection. 25
(3) Any employer that fails to submit the information required by 26
[subparagraph (A) of] subdivision (1) of this subsection in a timely 27
manner, as determined by the administrator, shall be liable to the 28
administrator for a late filing fee of twenty-five dollars. Any employer 29
that fails to submit the information required by [subparagraph (A) of] 30
subdivision (1) of this subsection under a proper state unemployment 31
compensation registration number shall be liable to the administrator 32
for a fee of twenty-five dollars. All fees collected by the administrator 33
under this subdivision shall be deposited in the Employment Security 34
Administration Fund. 35
(4) Each employer subject to this chapter that makes contributions or 36
payments in lieu of contributions for employees receiving wages in 37
employment subject to this chapter, and each person or organization 38
that, as an agent, makes contributions or payments in lieu of 39
contributions for employees receiving wages in employment subject to 40
this chapter on behalf of one or more employers subject to this chapter 41
shall make such contributions or payments in lieu of contributions 42
electronically. 43
(5) Any employer or any person or organization that, as an agent, is 44
required to submit information pursuant to subdivision (2) of this 45
subsection or make contributions or payments in lieu of contributions 46
pursuant to subdivision (4) of this subsection may request in writing, 47 Raised Bill No. 1455
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not later than thirty days prior to the date a submission of information 48
or a contribution or payment in lieu of contribution is due, that the 49
administrator waive such requirement. The administrator shall grant 50
such request if, on the basis of information provided by such employer 51
or person or organization and on a form prescribed by the 52
administrator, the administrator finds that there would be undue 53
hardship for such employer or person or organization. The 54
administrator shall promptly inform such employer or person or 55
organization of the granting or rejection of the requested waiver. The 56
decision of the administrator shall be final and not subject to further 57
review or appeal. Such waiver shall be effective for twelve months from 58
the date such waiver is granted. 59
This act shall take effect as follows and shall amend the following
sections:
Section 1 July 1, 2025 31-225a(j)
CE Joint Favorable