EMPLOYER'S GUIDE TO MAGNETIC AND ELECTRONIC FILING
OF WAGE INFORMATION
FOR
EMPLOYER'S CONTRIBUTION REPORT

Utah Department of Workforce Services
Technical Services
PO Box 45233
Salt Lake City, Utah 84145-0233

Phone: 801-526-9590

(in-state toll free 1-800-222-2857 Ext #6-9590)

April 1999

TABLE OF CONTENTS

INTRODUCTION

TO

WAGE

REPORTING

PURPOSE

All employers under the Utah Employment Security Act are required to report quarterly wage information with the Quarterly Contribution Report. Collection of this detailed wage information is called WAGE REPORTING.

Wage information can be reported on Department forms, on magnetic media and by electronic filing on the Department's Web Site. Magnetic and electronic filing expedites processing, decreases government costs, eases employer burden and increases the accuracy of the data. All employers are encouraged to submit wage information on 3480/3490 magnetic cartridge, diskette or electronically. We especially encourage diskette and electronic filing for all size employers and reporting entities because of the speed of internal processing.

This guide contains the instructions and format specifications for reporting quarterly wage information on magnetic media or electronically.

BACKGROUND

In 1984, Congress amended the Social Security Act to require all states to develop a system for employers to file quarterly wage reports with an agency of the state. The amendment was part of the Deficit Reduction Act (DEFRA) of 1984. The Utah Department of Workforce Services was assigned the data collection responsibility for the State of Utah.

Section 35-4.305.(8)(a) of the Employment Security Act was amended to require each employer to furnish a report containing data for every employee paid in the quarter. The data must include the Utah Department of Workforce Services (UDWS) Employer Registration Number, reporting quarter, the social security number, employee first and last name, covered wages paid during the quarter and the hire date (first day worked, if the person was hired or rehired during the quarter) for each employee.

UTAH INFORMATION PRACTICES ACT

( PRIVACY ACT)

The processing and storage of paper reports is a costly venture for State government and private enterprise. It costs the Department hundreds of hours and thousands of dollars to process wage lists submitted on paper, when that same information on magnetic or electronic media can be computer processed and stored in a matter of minutes at minimal cost. The data on cartridge, diskette or electronic transfer, not only enters the computer more expediently for less money, but data accuracy substantially improves because the human intervention is removed.

Your organization may not realize the same dramatic savings in reporting magnetically or electronically as the Department does in processing the various media; however, if you compare your present method of reporting to magnetic or electronic reporting, you should find numerous benefits that will make the change worth the effort. For instance, wage reports for more than one employer may be reported on the same cartridge, or diskette. Wage information can be submitted from various locations and data processing centers. Each year the number of entities reporting on magnetic media increases substantially. This indicates to us that preparers of paper documents are realizing benefits by switching from paper, and one of the benefits, in all probability, is cost effectiveness. We anticipate the new electronic transfer option to be as popular.

While the cost of employee wages and documentation keeps rising, computer costs continue to decline. If your organization has data processing capabilities or access to data processing facilities or personal computers, we urge you to consider reporting your information on one of the magnetic media or by electronic transfer now accepted by the Department.

ACCEPTABLE REPORTING OPTIONS

The Utah Department of Workforce Services has accepted wage information on magnetic tape since 1985. In 1993 we acquired the equipment and programs to also accept wage information on mainframe 3480/3490 cartridges and personal computer diskettes. The following reporting options are outlined in this guide:

3480/3490 Cartridges

Personal Computer Diskettes

Electronic Transfer

MAILING INSTRUCTIONS

Mail the wage information tape, cartridge or diskette with the Quarterly Contribution Report and check to:

Utah Department of Workforce Services
Technical Services
140 East 300 South, 3rd Floor
PO Box 45233
Salt Lake City, Utah 84145-0233

In order to properly identify the reporting employer, an external label will be provided for Diskette users. Please fill out the label and attach it to the diskette. When reporting more than one employer on a diskette, submit a Diskette Transmittal Form (sample in guide), a copy of the diskette directory, or a list or README file containing the employer account numbers and company names for all reported employers. (See README File) Diskettes will not be returned.

A sample tape label is provided below for use on magnetic tapes and cartridges. Please use this format or one similar on each tape submitted. In addition, please complete a Tape/Cartridge Transmittal Form (sample in guide) and submit it along with the tape or cartridge. The information requested is needed to help resolve problems if they occur. The return address will be used when the tape or cartridge is returned. It is Department policy to retain the tapes and cartridges for three quarters.

Contribution reports and checks may be submitted in the same shipping package as the reporting media.

THIS REPORT MUST BE FILED IN ADDITION TO THE WAGE INFORMATION. IT IS NOT INCLUDED IN THE WAGE INFORMATION TRANSMISSION FORMATS AT THIS TIME.

CHECK LIST FOR MAILING

• Has a backup copy of the wage information been made to keep in your files in case the original being mailed or transmitted is lost in transit or damaged?
• Are external labels completed and affixed to tape(s), cartridge(s) and diskettes?
• Is your Transmittal Form completed and enclosed, including a list of all employers reported as well as the number of employees and total dollars reported for each employer? (If space is not available on the form, a separate page, computer listing or README file may be used.)
• Do the total wages reported agree with Line 3, Total Wages, on the Employer's Contribution Report?
• Is the proper mailing address for the Utah Department of Workforce Services on the mailing label?

MAKING CORRECTIONS

TO
MAGNETIC OR ELECTRONICALLY
FILED WAGE INFORMATION

All corrections should be made to the quarter in which the discrepancy occurred. DO NOT offset the correction in another quarter.

All corrections to wage information previously reported should be submitted in paper form.

ADJUSTMENTS FOR PRIOR QUARTERS

Do not adjust any error made in prior quarters on this report. Contact Report Adjustments at 801-526-9235 or 1-800-222-2857 for adjustment forms or go to the Public Information and Services Section of our web site and download an Amended Employer's Contribution Report (Form 3ADJ).

DEPARTMENT CONTACTS

Utah Department of Workforce Services
Technical Services
140 East 300 South, 3rd Floor
PO Box 45233
Salt Lake City, Utah 84145-0233

MAGNETIC CARTRIDGE REPORTING

MAGNETIC
3480/3490 CARTRIDGES

This section contains the specifications and instructions for reporting wage information on 3480/3490 cartridges.

All employers with 100 employees or more are encouraged to submit wage information on diskette or cartridge. Employers with 250 or more employees must submit wage information electronically or by magnetic media. The Utah Department of Workforce Services has two formats for reporting wage information on 3480/3490 Cartridges. One format is the standardized IRS-Social Security format modified for Utah's requirements, and the other is a special Utah Short Format developed specifically for our needs and ease of use by employers.

Cartridges that are not in an acceptable format will be returned with an explanation for correction and resubmission by the employer or transmitter.

You may change formats and/or media as your needs change.

It is recommended that transmitters retain a backup copy of your magnetic media files.

CARTRIDGE INFORMATION

IRS AND UTAH SHORT FORMAT

Please note the density, blocking and labeling differences of the two formats.

NOTE: Cartridges will be returned after three quarters.

UTAH SHORT FORMAT

The Utah Short Format contains the UDWS Employer Registration Number and employee wage record information and quarter designation in one self contained record per employee. The record is 80 bytes long and should be unblocked with no labels.

FEDERAL IRS/SSA FORMAT

FOR CARTRIDGE

We have modified the W-2 tape format required by the Social Security Administration (SSA) specifying record type "S" for the Utah Quarterly Wage Information Report. The following pages describe the record types required to process your cartridge properly. Utah Employment Security requires record types E, S, T and F for magnetic reporting. Our program will ignore all other record types during processing. Due to the blocking factor needed to process the cartridges, we encourage you to use the Utah Short Format when reporting less than 22 employees.

Code E - Employer Record

Use a separate code E record for each UDWS Employer Registration Number recorded on the tape or cartridge. Group all employee records (Code S) following the code E record for the UDWS Employer Registration Number reporting group. At least one Code S record must be present for each code E record reported on the file.

Code S - Employee Record

The format of the employee name on the Code S records must correspond to the name code in position 159 of the preceding Code E record. All segments of the name, including initials, must be separated (preferably by blanks). Punctuation may be used when appropriate. Leading titles, e.g., Mr., Mrs., should be omitted from the name field. It is preferred that the full first name be given. All names must be upper case only. The names may be reported in the following ways:

*Note: Leading letters must not be separated from the rest of the surname by a blank but may be separated with an apostrophe.

Code S - Employee Record

Code T - Total Record

Code F - Final Record

DISKETTE REPORTING

DISKETTES

This section contains the specifications and instructions for reporting wage information on diskette. All employers, accountants, bookkeepers and payroll reporting services with PC capabilities are encouraged to submit wage information on diskette or to transmit the files electronically, regardless of the number of employees reported. The Utah Department of Workforce Services will accept any of the formats listed below.

1. Any of the file formats indicated in the previous section.**

A. IRS/SSA (state modified) Format

B. Utah Short Format

2. Utah Short Format.

3. IRS/SSA (state modified) Diskette Reporting Format.

4. Comma-delimited Format.

5. EWAGE - a Department developed data entry system for employers who prepare wage lists manually.

These formats are also used for electronic filing.

Data should be recorded in upper case letters only.

You will be notified of diskettes that are not in an acceptable format with an explanation.

You may change formats and/or media as your needs change.

It is recommended that you retain a backup copy of your magnetic media files.

Diskettes should not contain any files other than the reporting data file(s). The diskettes will NOT be returned to the employer.

Each employee record within the employer file must be delimited by (end with) a CR/LF (HEX - 0D0A) when submitted on diskette.

NOTE **The data must be written in ASCII to a DOS compatible diskette media rather than EBCDIC. One method of getting the data from a host computer to a diskette is to "download" using the appropriate communications software. However, do not submit multiple state information. Submit ONLY Utah information.

DISKETTE INFORMATION

Transmitters of multiple employer files should complete and submit a copy of this Transmittal form indicating the reporting employers, the number of employees and the total wages (or submit a copy of the diskette directory with the transmitter's name and phone number on it.)

UTAH SHORT FORMAT

The Utah Short Format contains the UDWS Employer Registration Number and employee wage record information and quarter designation in one self contained record per employee. The record is 80 bytes long and should be unblocked with no labels.

Each employee record within the employer file must be delimited by (end with) a CR/LF (HEX - 0D0A) when submitted on diskette.

FEDERAL IRS/SSA FORMAT

FOR DISKETTE

We have modified the diskette W-2 format required by the Social Security Administration (SSA) specifying record type W1 and W2 for the Utah Quarterly Wage Information Report. The following pages describe the record types required to process your diskette properly. Utah Department of Workforce Services requires record types E, Employer records, 1 and 2, and type W, Employee Wage records, 1 and 2. Our program will ignore all other record types during processing.

Code 1E and 2E - Employer Records

These records identify the employer whose employee wage information is being reported. Each Code 1E record must be followed directly by a Code 2E record. Group all employee records (Code 1W and 2W) following the 1E/2E records for the UDWS Employer Registration Number reporting group. At least one Code 1W/2W record must be present for each code 1E/2E record reported on the file.

Generate a new set of Code 1E/2E records each time it is necessary to change the Employer Registration Number in these records.

Code 1E - Employer Record

Code 2E - Employer Record

Code 1W and 2W - Employee Wage Records

Use the Code 1W and 2W employee record to report employee wage information in conjunction with Code 1E/2E records. Generate this record for each employee of an employer and group by employer immediately following the 1E/2E records.

The format of the employee name on the Code 1W record must correspond to the name code in position 48 of the preceding Code 2E record. All segments of the name, including initials, must be separated (preferably by blanks). Punctuation may be used when appropriate. Leading titles, e.g., Mr., Mrs., should be omitted from the name field. It is preferred that the full first name be given. The names may be reported in the following ways:

*Note: Leading letters must not be separated from the rest of the surname by a blank but may be separated with an apostrophe.

Code 1W - Employee Wage Record

Code 2W - Employee Wage Record

PC COMMA-DELIMITED FORMAT
(DISKETTE REPORTING AND ELECTRONIC FILING ONLY)

Wage data records may be submitted using the industry standard Comma-Delimited Record Format. Many software packages such as Xbase-type software, LOTUS 123, Basic and custom programming can be used to produce wage data records in this format.

All records must be alike and follow these rules:

u Each line has one employee's wage data.

u Each individual field must be separated by a comma. If a field is not available, a single comma must be used in place of the field.

u Do not place blanks in front of or behind a comma which is used to separate a field. Do not use a comma as part of the data in any field. Blanks may only occur within the data of a field where permitted.

u The record must be written starting in position 1.

u All data must be in ASCII format.

u Each record must end with a CR/LF (HEX - 0D0A).

u Software which creates standard comma-delimited files will insert quotes (") at the beginning and end of a field. Since we eliminate the quotes, they optionally need not be present. Commas separating the records must be present, however.

u The data must be arranged in the following order using the specifications outlined in the table on the following page.

PC COMMA-DELIMITED FORMAT

Each employee record within the employer file must be delimited by (end with) a CR/LF (HEX - 0D0A) when submitted on diskette.

Listed below are examples of ASCII, Comma-Delimited records.

Example 1: A wage data record with data for all fields.

"123456789","91234561","000","199","M","A","SMITH","2543","931011","ABC COMPANY"

Note: All fields have been produced in the required order:

Social Security Number, UDWS Employer Registration, Zero-fill, Reporting Period, First Initial, Second Initial, Last Name, Wages, Hire Date, Company Name.

Example 2. A wage data record with all data except the SSN and zero-fill.

",","91234561",",","199","M","A","SMITH","2543","931011","ABC COMPANY"

Note: A comma was used in place of the SSN value of 123456789 and for the Zero-fill field value of "000".

As shown in the field layout table, some fields can be represented with leading zeroes and trailing spaces if desired. In example 2 above, wages in the amount of "2543" can also be represented as "0002543". They cannot, however, be represented as "2543000" since this would represent wage of $2,543,000 instead of $2,543!

The last name and company name fields can contain trailing blanks, if desired. The last name "SMITH" can also be represented as "SMITH " and the Company name "ABC COMPANY ".

The following fields must be supplied and cannot be substituted by a comma:

Files should not begin with a carriage return.

Please supply all of the requested information for all fields. Do not exclude information unnecessarily.

PROGRAMMER'S CHECKLIST

All formats set forth in this manual must be followed exactly. Some of the trouble areas noted in the past are addressed in the check lists below. Please review these items to be sure all areas have been addressed properly.

GENERAL INSTRUCTIONS

• The file must not be password protected or contain any security bytes in the header labels.
• More than one employer may be reported on any of the approved media.
• An employer file submitted on diskette should not span from diskette to diskette. The entire employer file should be on a single diskette or CDROM.
• If more than one cartridge is needed for one employer file, number each one in the order in which it must be run (Example: "1 of 2", and "2 of 2") on the external label.
• Do not mix quarters.

MAGNETIC FILERS

Use EBCDIC cartridges.

If reporting with the Federal Format (IRS/SSA):

• When submitting on cartridge, we encourage the use of the Utah Short Format when reporting less than 22 employees to meet the blocking requirement of 25 records to a block for a total blocking factor of 6875 or 6900 (if using a 276 record length instead of a 275 record length.)
• Create files using a blocking factor 25.
• Use Internal Labels on IRS/SSA format only.
• Use EBCDIC for cartridges.
• There should be an E record for each employer reported.
• In the E record, the UDWS Employer Registration Number (Not FEIN or State Tax number) should be in one of the following positions, 176-183, 196-203, 216-223, 236-243.
• The UDWS Registration Number should be eight digits without dashes.
• If more than one E record is used for the same employer, each E record should have the correct UDWS Employer Registration Number in all positions.
• For each E record there must be at least one S record.
• The Name Code in position 159 of the E record must correspond with the format of the Employee Name in positions 011-037 of the S record.
• The Utah State code "49" should be in the E record in one of the following positions, 169-170, 189-190, 209-210, 229-230, and 124-125 of the S record.
• The tax type code, "B", for Utah, should be in position 168 or 188 or 208 or 228 of the E record to indicate wage records.
• In the S record in positions 128-131, the correct reporting period for the information provided should be the last month of the quarter and year, mmyy.
• Positions 132-140 in the S record should contain quarterly wages not year-to-date wages.
• The wages should be dollars and cents without a decimal point.

If reporting with the Utah Short Format on cartridge:

• Positions 011-018 should contain the UDWS Employer Registration Number (Not FEIN or State Tax number).
• The UDWS Registration Number should be eight digits without dashes.
• The reporting period the report covers should be the quarter and year, example, 195.
• The employee name should be formatted with the first two initials and the last name in upper-case.
• Wages for the quarter in positions 047-053 should be in whole dollars.

DISKETTE FILERS

Use ASCII for diskettes

If reporting with a Cartridge Format on Diskette:

• Convert from EBCDIC to ASCII.
• An employer file submitted on diskette should not span from diskette to diskette. The entire employer file should be on a single diskette or CDROM.

If reporting with the Federal Format (IRS/SSA) for Diskette:

• There should be a 1E/2E record for each employer reported.
• There should be a 2E record for every 1E record.
• Positions 58-65 in the 2E record should have the UDWS Registration Number. (Not FEIN or State Tax number!)
• The UDWS Registration Number should be eight digits without dashes.
• If more than one E record is used for the same employer, be sure each 2E record has the correct UDWS Registration Number.
• At least one set of 1W/2W records should follow each 1E/2E record.
• In the 1E record, positions 03-06, the REPORTING period should be reported as quarter and year; quarter as 01, 02, 03 or 04 and the year, 0199.
• Positions 19-27 in the 2W record should contain quarterly wages not year-to-date wages.
• The wages should be dollars and cents without a decimal point.
• The Name Code in position 48 of the 2E record must correspond with the format of the Employee Name in positions 12-38 of the 1W record.

If reporting with the Utah Short Format on Diskette:

• Positions 011-018 should contain the UDWS Employer Registration Number (Not FEIN or State Tax number).
• The UDWS Registration Number should be eight digits without dashes.
• The reporting period should be the quarter and year, example, 199.
• The employee name should be formatted with the first two initials and the last name in upper-case.
• Wages for the quarter in positions 047-053 should be in whole dollars.
• Each record must end with a CR/LF (HEX - 0D0A).

If reporting with the Comma-Delimited Format:

• Only one employee's wage data to a line.
• Separate each individual field by a comma.
• If a field was not available, use a single comma in the field.
• There should be no blanks in front of or behind a comma which is used to separate a field.
• There should be no commas as a part of a data field.
• All records start in position 1.
• The data is in ASCII.
• Each record must end with a CR/LF (HEX - 0D0A).
• The data must be arranged in the prescribed order according to the specifications outlined in the table.

ELECTRONIC FILERS

Use ASCII for Electronically filed files.

• All file formats must be written in ASCII.
• The file must be in one of the formats listed in the Employer's Guide.

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GLOSSARY

ASCII. An abbreviation for the term, American National Standard Code for Information Interchange. A recording code utilizing a 128 character set. The ASCII character set is used by personal computers. All diskettes and electronically filed files should be submitted in ASCII.

ASYNCHRONOUS COMMUNICATION. A method of communication between two computers that employs a start-stop technique. The asynchronous communication is used by most non-mainframe types of computers.

BCD. An abbreviation for the term Binary Coded Decimal. A recording code utilizing a 64 character set.

Block. A collection of contiguous records recorded as a unit. For the purposes of this publication, a block should contain 25 records.

Block-Size. The number of characters contained in a block of information. 25 records at a length of 275 = block-size 6875 or 25 records at a length of 276 = block-size 6900.

Blocking Factor. The number of records reported in a block of information. The Code "E" Record of the IRS/SSA format contains a field by the same name where the file blocking factor is reported. The factor should be 25.

Byte. Synonymous with the word "Character" for the purposes of this publication. A computer unit of measure. For example, the letters A through Z are each one byte long.

Cartridge. A magnetic medium that is a small reel of ½ inch wide tape that is enclosed in a compact cartridge. Utah accepts 3480/3490 cartridges only.

Case. The state of a letter determined to be in either upper- or lower-case. All formats should be submitted in UPPER-CASE.

Character. A letter, number, punctuation symbol or special symbol.

CR/LF (HEX - 0D0A). A carriage return/line feed used when programming the various formats to identify the ending point of each record in the file. When submitting on diskette, each employee record within the employer file must be delimited by a CR/LF (HEX - 0D0A).

Data Block. See "Block".

Delimiter. A character or space indicating the beginning or end of a piece of computer data.

EBCDIC. An abbreviation for the term Extended Binary Coded Decimal Interchange Code. A recording code utilizing a 256 character set. All cartridges should be submitted in EBCDIC.

Employer Registration Number or ID Number. A unique, 8-digit number assigned to each registered Utah employer. This number is specific to the Utah Department of Workforce Services and has no connection to the Federal Employer Identification Number (FEIN) or other Utah State Tax identification numbers.

External Label. A gummed label attached to the outside of a data medium such as a magnetic cartridge, diskette or CDROM. It contains identification and control type information necessary for the successful processing of the data contained therein.

Field. A distinct unit of data defined for use by a computer program. For example, UDWS Employer Registration Number, Social Security Number, wages, reporting quarter and year, and the hire date are fields defined and used in the formats of the various diskette and tape programs.

File. A collection of wage data records for a specific employer for a specific quarter.

File Name. File names will be given to files submitted electronically and on diskette. Suggested format: D (for diskette) or E (for electronically filed) followed by the last 7 digits of the UDWS Registration Number, with the quarter being submitted as the extension. Example: for account number 8-123456-1 for the first quarter of 1999 - D1234561.199 or E1234561.199.

Form 3. Employer's Contribution Report which is filed quarterly. The employer reports the number of employees and new hires, the total and subject payroll, and the unemployment contributions due. The completed Form 3 must be submitted in addition to the wage data transmittal diskette, magnetic cartridge or an electronically transmitted wage file.

Form 3H. Employer's Quarterly Wage List which accompanies the Employer's Contribution Report (Form 3). The employer reports each employee's social security number, name, wages and hire date, if hired during the quarter. The transmittal diskette, cartridge or electronically filed wage file is intended to replace this form. Wage information submitted by magnetic or electronic media should not be duplicated in paper form. If wage information is submitted in addition to the magnetic or electronic media information, it must be in the Department format or on a Form 3H or 3C.

Form 3C. The Form 3C is a continuation sheet of the Employer's Quarterly Wage List (a replica of the 3H in duplicate with tractor feed and a carbon insert) which accompanies the Employer's Contribution Report (Form 3). The employer reports each employee's social security number, name, wages and hire date, if hired during the quarter. The transmittal diskette, cartridge or electronically filed wage file is intended to replace this form. Wage information submitted on magnetic or electronic media should not be duplicated in paper form. If wage information is submitted in addition to the magnetic or electronic media information, it must be in the Department format or on a Form 3H or 3C.

Internal Labels. Internal labels on IRS/SSA formats should be standard IBM labels. The short format and the comma-delimited format should be unlabeled.

Protocol. A set of rules and procedures that regulate communications between two devices.

Records. A collection of related items of data treated as a unit. For example, employee information such as name, social security number, wages, UDWS Employer Registration Number and reporting quarter constitutes a record. For the purposes of this publication, a record as used in the IRS/SSA format may contain either 275 or 276 bytes. A record used in the Short format will be 80 bytes.

SSA. The Social Security Administration assigns Social Security Numbers.

SSN. The abbreviation for the term Social Security Number. See Social Security Number.

Social Security Number. A nine digit number assigned to employees by the Social Security Administration. All wage records are filed under this number rather than by name. Therefore a correct Social Security Number is essential. (All wage-earners whether citizens or legal aliens should have a Social Security Number.) See "Valid Social Security Number".

Synchronous Communications. (Sometimes called bisychronous.) A method of communication between two computers that sends and receives data at a fixed rate. Synchronous communication is most often used by mainframe computers. At the present time, synchronous communications for filing of wage information is NOT available.

Test File. A magnetic cartridge file, diskette file or electronically transmitted file generally containing a small cross section of records created for the purposes of running on a computer mainframe or personal computer to ensure file content reliability prior to submitting real data.

UDWS. An abbreviation for Utah Department of Workforce Services.

Upload. A procedure to send files from a local computer to a receiving computer. The files are read from a disk drive on the local machine and written to a disk drive on the remote machine. (sometimes referred to as "transmitted")

Valid Social Security Number. The Social Security Number is issued by the Social Security Administration (SSA). Numbers with three zeros 000 or a number greater than 763 in the first three positions are not valid and have not been issued by the Social Security Administration.