421.13 Contributions of employer; rate; computation and payment; reports; records; quarterly wage report.
Sec. 13.
(1) Each employer subject to this act shall pay to the commission a tax in the form of payments in lieu of contributions where the employer is liable for those payments, or tax contributions equal to a standard rate of 2.7% for calendar years before 1985 and 5.4% for calendar year 1985 and thereafter, subject to an adjustment in rate of contributions as provided in section 19. The contributions shall become due and be paid to the commission, for the unemployment compensation fund, by each employer semiannually or for shorter periods of not less than 28 days, as the commission may by rule prescribe. An employer's contribution shall not be deducted directly or indirectly, in whole or in part, from wages of individuals in his or her employ. In the payment of contributions, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to 1 cent. The commission may prescribe by rule the details of the computation and payment of contributions. Every employing unit shall file with the commission periodic reports on forms and at a time as the commission shall prescribe to disclose liability for contributions under this act. Each employing unit shall keep records, including wage and employment records, and shall, within prescribed time limits, submit or provide reports, including wage and employment reports, to the commission or to the employing unit's employees or former employees as the commission may by rule prescribe as necessary to carry out this act.
(2) Beginning with the first quarter of 1986, each employer shall file a quarterly wage report with the commission, on forms and at a time as the commission shall prescribe, which shall include for each of the employer's employees the employee's name, social security number, gross wages paid during each quarter, and the name, address, and federal and state employer identification number of the individual's employer.
421.13 Contributions of employer; rate; computation and payment; reports; records; quarterly wage report.
Sec. 13.
(1) Each employer subject to this act shall pay to the commission a tax in the form of payments in lieu of contributions where the employer is liable for those payments, or tax contributions equal to a standard rate of 2.7% for calendar years before 1985 and 5.4% for calendar year 1985 and thereafter, subject to an adjustment in rate of contributions as provided in section 19. The contributions shall become due and be paid to the commission, for the unemployment compensation fund, by each employer semiannually or for shorter periods of not less than 28 days, as the commission may by rule prescribe. An employer's contribution shall not be deducted directly or indirectly, in whole or in part, from wages of individuals in his or her employ. In the payment of contributions, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to 1 cent. The commission may prescribe by rule the details of the computation and payment of contributions. Every employing unit shall file with the commission periodic reports on forms and at a time as the commission shall prescribe to disclose liability for contributions under this act. Each employing unit shall keep records, including wage and employment records, and shall, within prescribed time limits, submit or provide reports, including wage and employment reports, to the commission or to the employing unit's employees or former employees as the commission may by rule prescribe as necessary to carry out this act.
(2) Beginning with the first quarter of 1986, each employer shall file a quarterly wage report with the commission, on forms and at a time as the commission shall prescribe, which shall include for each of the employer's employees the employee's name, social security number, gross wages paid during each quarter, and the name, address, and federal and state employer identification number of the individual's employer.
421.13 Contributions of employer; rate; computation and payment; reports; records; quarterly wage report.
Sec. 13.
(1) Each employer subject to this act shall pay to the commission a tax in the form of payments in lieu of contributions where the employer is liable for those payments, or tax contributions equal to a standard rate of 2.7% for calendar years before 1985 and 5.4% for calendar year 1985 and thereafter, subject to an adjustment in rate of contributions as provided in section 19. The contributions shall become due and be paid to the commission, for the unemployment compensation fund, by each employer semiannually or for shorter periods of not less than 28 days, as the commission may by rule prescribe. An employer's contribution shall not be deducted directly or indirectly, in whole or in part, from wages of individuals in his or her employ. In the payment of contributions, a fractional part of a cent shall be disregarded unless it amounts to 1/2 cent or more, in which case it shall be increased to 1 cent. The commission may prescribe by rule the details of the computation and payment of contributions. Every employing unit shall file with the commission periodic reports on forms and at a time as the commission shall prescribe to disclose liability for contributions under this act. Each employing unit shall keep records, including wage and employment records, and shall, within prescribed time limits, submit or provide reports, including wage and employment reports, to the commission or to the employing unit's employees or former employees as the commission may by rule prescribe as necessary to carry out this act.
(2) Beginning with the first quarter of 1986, each employer shall file a quarterly wage report with the commission, on forms and at a time as the commission shall prescribe, which shall include for each of the employer's employees the employee's name, social security number, gross wages paid during each quarter, and the name, address, and federal and state employer identification number of the individual's employer.
