§ 1088-8. Reports with Respect to Employment and Payroll Distribution--Quarterly Multiple Works...
22 CA ADC § 1088-8Barclays Official California Code of Regulations
Barclays California Code of Regulations
Title 22. Social Security
Division 1. Employment Development Department (Refs & Annos)
Subdivision 1. Director of Employment Development (Refs & Annos)
Division 1. Unemployment and Disability Compensation
Part 1. Unemployment Compensation
Chapter 4. Contributions and Reports
Article 6. Records, Reports and Contribution Payments
22 CCR § 1088-8
§ 1088-8. Reports with Respect to Employment and Payroll Distribution--Quarterly Multiple Worksite Report (BLS 3020).
(a) Purpose. This section specifies the reports required by the director from employers subject to the Unemployment Insurance Code to obtain the information needed by the director to generate certain reports required by the federal Secretary of Labor, and to obtain information necessary to administer the code.
(1) On or before the last day of the calendar month following the close of each calendar quarter, every multiple establishment employer shall report the following information to the department for each establishment, on a quarterly Multiple Worksite Report (federal form BLS 3020) supplied by the department:
(F) For staff leasing firms and professional employer organizations that are multiple establishment firms, each client firm shall be listed as a separate establishment and the Unemployment Insurance account number for that client firm shall be included in the comments section of the Multiple Worksite Report form.
(2) Each multiple establishment employer shall submit the reports required by this section for any calendar quarter in which the employer meets the conditions of subdivision (c)(3) of this section and, unless otherwise directed by the department, shall also submit such reports for each calendar quarter in which the employer meets the conditions of subdivision (c)(3) of this section.
(1) “Establishment” means an economic unit, generally at a single physical location, where business is conducted, or where services or industrial operations are performed, for example, a farm, factory, mill, store, or mine, or a central administrative office or auxiliary unit at a separate location from the economic unit served, except that if an employer maintains separate payroll and inventory records for separately classifiable activities conducted at a single location, including auxiliary activities such as a central administrative office or auxiliary unit performing supporting services for other economic units of the same employer but which is not an integral part of the economic unit at the same location, such activity shall be deemed a separate establishment.
(4) “Number of Employees” as used in subdivisions (a)(1)(A)(1), (a)(4)(A)(1) and (c)(2) of Section 1088-1, means the number of full-time and part-time workers who worked during or received pay (subject to Unemployment Insurance wages) for the payroll period which includes the twelfth of the month, and includes, but is not limited to, the following categories of employees earning wages irrespective of whether such wages are actually or constructively paid during the applicable pay periods:
EXAMPLE: Employers may have two or more types of pay periods for different categories of workers, such as daily, weekly, bi-weekly, semi-monthly, or monthly. Under the above definition, in computing the “number of employees” in applicable “pay periods,” each employer would include all employees earning wages on all types of payrolls for pay periods which include the twelfth day. For example, an employer who used daily, weekly, and semi-monthly payrolls as to different categories of workers would include all employees earning wages on the daily payroll for the twelfth day or the working day nearest thereto, the weekly payroll for the weekly pay period which includes the twelfth day, and the semi-monthly payroll for the semi-monthly pay period which includes the twelfth day.
(e) Delinquent or Deficient Reports. If any employer fails to submit to the department any report within the time required by this section, or if the department is not satisfied with any report submitted by an employer under this section, the department may demand, by written notice, that a report be submitted or that the deficiency in a report submitted shall be corrected by the employer. Within 30 days after the date of the mailing of such written notice, the employer shall, submit the report or corrected report to the department.
Credits
Note: Authority cited: Sections 305 and 306, Unemployment Insurance Code. Reference: Sections 320, 320.5, 1026, 1088, 1115, 1116 and 2117, Unemployment Insurance Code.
History
1. New section filed 8-5-60; Appeal with Calif. Unemployment Ins. Appeals Board; section refiled 3-17-61; designated effective 3-27-61 (Register 61, No. 6).
2. Amendment filed 2-28-64; designated effective 3-9-64 (Register 64, No. 5).
3. Amendment filed 2-8-74; effective thirtieth day thereafter (Register 74, No. 6).
4. Repealer of cross-reference and amendment of Note filed 11-20-81; effective thirtieth day thereafter (Register 81, No. 47).
5. Editorial correction of printing error in subsection (c)(2) (Register 91, No. 32).
6. Amendment of subsections (b) and (c), repealer of subsection (d) and subsection renumbering filed 8-2-91; operative 9-2-91 (Register 92, No. 4).
7. Amendment of section heading, section and Note filed 4-25-2000; operative 5-25-2000 (Register 2000, No. 17).
This database is current through 6/21/24 Register 2024, No. 25.
Cal. Admin. Code tit. 22, § 1088-8, 22 CA ADC § 1088-8
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