Reporting Alternatives

Employers have several alternatives in the handling of their accounts and reporting procedures. Among these are common paymaster reporting, leased employees, additional reporting numbers and joint accounts.

Common Paymaster

A "common paymaster" is two or more related corporations in which one of the corporations has been designated to disburse remuneration to concurrently employed individuals of any of the related companies. The Division will not accept a common paymaster arrangement unless it has been approved by the Division. To receive Division approval, the related corporation designated to be the common paymaster must notify the Division in writing at least thirty days prior to the beginning of the quarter in which the common paymaster is to be effective.
Application

Leased Employees

A "lessor employing unit" is an entity that leases employees to another business entity, referred to as a "client lessee". The lessor employer is liable for contributions, or payments in lieu of contributions, on wages paid to the leased employees. The client lessee is jointly and severally liable for any unpaid contributions, or payments in lieu of contributions, interest and penalties to the Unemployment Compensation Trust Fund, unless the lessor employer financially guarantees payment.  To financially guarantee payment, the lessor employer posts a surety bond, deposits securities, pledges a certificate of deposit or provides an irrevocable letter of credit in the amount equivalent to the lessor's last yearly contributions to the Trust Fund or $100,000, whichever is greater.  If payment is not financially guaranteed, the lessor employer must file separate quarterly contribution and wage reports for itself and each of its client lessees.
Leasing Forms

Additional Reporting Numbers

An employer with more than one business establishment may request additional reporting numbers for its establishments. Such employer would be furnished separate quarterly report forms to report wages of workers at each establishment. Taxable wages reported and contributions paid by each establishment would be combined by the Division into one experience rating account.

Quarterly report forms for each additional reporting number would be mailed to the address furnished by the employer. Notice of benefit claims are also mailed to such address with respect to an individual whose wages were reported on the quarterly reports under an additional reporting number. All other reports and statements would be mailed to the employer's headquarters or principal mailing address. Benefit charges applicable to wages reported under an additional reporting number are listed on separate charge sheets that are mailed with the Benefit Charge Statement to the principal address.

Joint Accounts

Any employer may make application with the Division to participate in a joint common experience rating account with one or more other employers. The application contains the regulations for the formation and maintenance of joint accounts.

All joint accounts will be maintained only on a calendar year basis. Joint accounts must be maintained for a minimum period of two (2) calendar years unless terminated sooner by action of the Division.