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

(b)  Each employer shall report all newemployees hired subject to procedures prescribed by the department, within fiveworking days after the first day of employment of such individual.  If anyemployer fails to report with respect to a newly hired employee within fiveworking days after the first day of employment, the employer shall pay apenalty in the amount of $10.  Effective October 1, 1998, employers need notreport all new hires to the department.

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

(d)  Each employer or employing unit as definedin section 383-1 shall furnish the department with wage information for each employeein accordance with rules as the department of labor and industrial relationsmay prescribe, except that no report shall be filed with respect to an employeeof a state or local agency performing intelligence or counterintelligencefunctions, if the head of that agency has determined that filing such a reportcould endanger the safety of the employee or compromise an ongoinginvestigation or intelligence mission.  Such quarterly wage report shall befiled with the department on or before the last day of the month succeeding thelast month of each quarter.  Any employer who fails to file a report of wagespaid to each of the employer's employees for any period in the manner andwithin the time prescribed by this chapter and the rules of the department, orany employer who the department finds has filed an insufficient report, shallpay a penalty of $30.

(e)  Penalties shall be assessed, collected,and paid into the fund in the same manner as contributions.  The director, in acase of excusable failure to file any report under this section within therequired 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; amL 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]