Employer Handbook (updated 5-26-04)

Topical Index

• To Employers
• About Our Web Site
• What is the Purpose of the Utah Employment Security Act?
• Base Period Wages Defined
• Who Pays for Unemployment Insurance?
• Who is Subject to the Employment Security Act?
• What Are Wages?
• What Wages Must Be Reported to Workforce Services?
• When Are Wages Reportable?
• What is Employment?
• Professional Employers Organization and Temporary Service
• Common Paymaster and Payrolling
• What Employment is Exempt From Coverage?
• Independent Contractors
• What Must an Employer Pay?
• How is the Contribution Rate Calculated?
• What Does It Mean to Be a "Successor" Employer?
• Information an Employer Must Provide to Employees
• What Records Must an Employer Keep?
• Audit of Records
• What Reports/Forms Must an Employer Submit?
• When May an Employer Stop Filing Reports?
• What Are the Penalties When an Employer Does Not File the Required Reports?
• Can an Employer Receive a Filing Extension?
• What Should an Employer Know About Unemployment Insurance Benefits?
• Some Reasons Benefits May Be Denied
• Appeal Rights
• What Can an Employer Do to Control Unemployment Costs?
• What is the Purpose of New Hire Reporting and What Are the Reporting Requirements?
• What Can the DWS Do for You, the Employer?
• Economic Information for Employers
• Economic Information Products
• Pre-Layoff Assistance
• Conclusion
• Appendices