§383-94  Records and reports.  (a)  Each
employing unit shall keep true and accurate work records, for such periods of
time and containing such information as the department of labor and industrial
relations may prescribe.  The records shall be open to inspection and be
subject to being copied by the authorized representatives of the department at
any reasonable time and as often as may be necessary.  Any authorized
representative of the department, or the referee, may require from any
employing unit any sworn or unsworn reports, with respect to persons employed
by it, which such authorized representative, or the referee, deems necessary
for the effective administration of this chapter.



(b)  Each employer shall report all new
employees hired subject to procedures prescribed by the department, within five
working days after the first day of employment of such individual.  If any
employer fails to report with respect to a newly hired employee within five
working days after the first day of employment, the employer shall pay a
penalty in the amount of $10.  Effective October 1, 1998, employers need not
report all new hires to the department.



(c)  Each employer shall report the separation
of any employee or the wages paid to such employee, or both, upon request of
the department within five calendar days from the date that the request was
mailed to the employer.  If any employer fails to report with respect to the
separation of an individual, or the remuneration which the employer paid to the
individual, or both, within five calendar days after mailing of notice from the
department, the employer shall pay a penalty in the amount of $10.



(d)  Each employer or employing unit as defined
in section 383-1 shall furnish the department with wage information for each employee
in accordance with rules as the department of labor and industrial relations
may prescribe, except that no report shall be filed with respect to an employee
of a state or local agency performing intelligence or counterintelligence
functions, if the head of that agency has determined that filing such a report
could endanger the safety of the employee or compromise an ongoing
investigation or intelligence mission.  Such quarterly wage report shall be
filed with the department on or before the last day of the month succeeding the
last month of each quarter.  Any employer who fails to file a report of wages
paid to each of the employer's employees for any period in the manner and
within the time prescribed by this chapter and the rules of the department, or
any employer who the department finds has filed an insufficient report, shall
pay a penalty of $30.



(e)  Penalties shall be assessed, collected,
and paid into the fund in the same manner as contributions.  The director, in a
case of excusable failure to file any report under this section within the
required time, may remit the penalty. [L 1939, c 219, §10(g); am L 1941, c 304,
§1, pt of subs 32; RL 1945, §4272; am L 1955, c 51, §1(2); RL 1955, §93-93; am
L 1957, c 205, §1(c); am L Sp 1959 2d, c 1, §27; HRS §383-94; am L 1969, c 129,
§2; am L 1976, c 157, §7; gen ch 1985; am L 1986, c 32, §5; am L 1997, c 172,
§2]