2006 Utah Code - 35A-7-104 — Reporting requirements.

     35A-7-104.   Reporting requirements.
     (1) An employer who hires or rehires an employee on or after October 1, 1997, shall send to the department:
     (a) the employee's name, address, and social security number; and
     (b) the employer's name, address, and federal tax identification number.
     (2) An employer shall send the information required by this section to the department:
     (a) not later than 20 days after the date the employer hires or rehires the employee; or
     (b) if approved by the department, on a semimonthly basis of not less than 12 days nor more than 16 days apart.
     (3) The department shall determine by rule the form and manner for sending the information required under this section, which may include magnetic, electronic, and voice activated transmission.
     (4) The reporting requirement of this section does not apply to an employer who has employees in two or more states and sends the information required by this section to a state other than Utah if in compliance with the Social Security Act, 42 U.S.C. Sec. 453A.

Enacted by Chapter 232, 1997 General Session