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97b-14a
97B.14A WAGE REPORTING.
1. For purposes of this section, unless the context otherwise
requires:
a. "Change in the schedule of wage payments" means the formal
or informal deferral of wages earned in one calendar year to a later
calendar year or the acceleration of the wages payable under a
contract of employment to the prior calendar year by changing the
period over which the contractual compensation is paid, by shortening
the period of employment over which contract wages are to be paid, or
similar arrangements altering the timing of wage payments.
b. "Distortion of the normal wage progression pattern" means
an increase of ten percent or more between the covered wages reported
for any two consecutive years.
2. An employer shall report wages of employees covered by this
chapter to the system in a manner and form as prescribed by the
system. If the wages reported by an employer appear to be a
distortion of the normal wage progression pattern for an employee,
the system may request that the employer provide documentation
explaining the reason for the distortion. If the distortion of the
normal wage progression pattern results from covering compensation
that is excluded from the definition of covered wages, or from a
change in the schedule of wage payments for an individual, the system
shall remove wages that should not be covered from its records, and
shall, in cases involving increases caused by a change in the
schedule of wage payments, reallocate covered wages to the calendar
quarters in which the covered wages would have been reported but for
the change in the schedule of wage payments. Section History: Recent Form
2000 Acts, ch 1077, §25; 2001 Acts, ch 68, §21, 24; 2003 Acts, ch
145, §286; 2004 Acts, ch 1103, §14
