CHAPTER 11

RECORDS, INSPECTIONS AND REPORTS

Section 1. Records. Each employing unit shall establish records with respect to employment performed for it as hereinafter indicated and shall preserve such records, including those now existing, for a period of not less than four years after the calendar year in which the remuneration with respect to such employment was payable. Such records shall show the following:

(a) For each worker.

(i) Name.

(ii) Social security account number as shown on the worker’s social security card.

(iii) Place in which the worker’s services are performed, or if there is no one such place, then the worker’s base of operations.

(iv) Date on which the worker was hired, rehired, or returned to work after temporary layoff and date separated from work.

(v) The worker’s remuneration payable for employment, and period for which payable, shown separately.

(A) Money wages, excluding special payments.

(B) Reasonable cash value of remuneration paid by the employing unit in any medium other than cash, excluding special payments in a medium other than cash.

(D) Special payments which are not due on any payday including annual bonuses, gifts, prizes, etc., showing separately.

(I) Money payments,

(II) Reasonable cash value of other remuneration,

(III) The nature of such payments,

(IV) The period during which the services were performed for which the special payments were made.

(vi) Amounts payable to the worker as allowances or reimbursement for traveling or other business expenses, and period for which payable.

(vii) Severance payments.

(viii) Retirement payments.

(b) Beginning and ending dates of each pay period.

(d) Each calendar week in which there were one or more workers in employment.

(e) Daily time records for all employees showing hours worked per day.

(f) Applicable hour, weekly, or monthly pay rates.

In addition to the above, each employing unit shall maintain records as required in Chapter 13.

Section 2. Inspections.

(a) To verify an employing unit’s compliance with the Wyoming Employment Security Law, the division shall perform inspections of an employing unit’s employment records, books, papers or other records by conducting random and referred audits.

(b) Any unreported payments made to any individual, as found in an audit of an employing unit’s records, shall be presumed to be unreported “wages” unless documentation is provided by the employing unit that the individual meets the statutory requirements of W.S. 27-3-104(b) as an independent contractor/self employed individual. The burden is upon the employing unit to provide such documentation.

Section 3. Reports.

(a) Employing Unit Quarterly Contribution Reports. Each employing unit shall make such quarterly contribution reports containing such information as is prescribed by the division on forms issued and required to be returned to the division or in an electronic format approved by the division. Such forms and instructions accompanying them shall have the force and effect of rules issued pursuant to W.S. 27-3-602(b). However, quarterly employee wage reports shall not be filed with respect to an employee of a federal or state agency, performing intelligence or counterintelligence functions, if the head of such department or agency has determined that filing such a report could endanger the safety of the employee or compromise an ongoing investigation or intelligence mission, as long as the employer provides the information necessary to determine eligibility for benefits when the employee files a benefits claim.

(b) Service supplier quarterly reports. The separate quarterly reports for each client, required to be submitted by the service supplier pursuant to W.S. 27-3-502(g)(v), shall be made on forms issued by the division or in an alternate format approved in writing by the division.

(i) Each service supplier shall submit a single consolidated quarterly contribution summary report containing summarizing report information for all clients.

(ii) Each service supplier shall submit a list of all clients each quarter. The list shall include each client’s name, client’s contact person with telephone number, mailing address and physical address in Wyoming.

Section 4. Employer Reimbursements or Allowances for Employee Business Expenses.

(a) Employer reimbursements or allowances of employee business expenses are not considered wages if the employer has appropriate records to substantiate that an accountable plan has been established and implemented as follows:

(i) There must be a business connection for expenses incurred while performing services as an employee, officer or member of the employer.

(ii) The expense must be reasonable.

(iii) There must be actual accounting for the expense, by the employer and the employee, officer or member.

(A) For travel expenses reimbursed at established federal per diem rates, documentation of the trip will be considered actual accounting.

(B) For business entities with federally recognized expense allowances, the U. S. Treasury allowance will be considered actual accounting.

(iv) All excess reimbursement or allowance must be repaid by the employee, officer or member to the employer within 120 days after the expense was paid or incurred.

(b) Payments that do not include all of the above or exceed federal per diem or federal allowances will be deemed to be wages.

Section 5. Determinations When Information Is Not Furnished. If the employer fails to furnish the information as provided by this rule, in whole or part, the deputy may make a determination of the claimant's benefit rights based on what information is available to the deputy including that furnished by the claimant.

CHAPTER 11

RECORDS, INSPECTIONS AND REPORTS

Section 1. Records. Each employing unit shall es‑tablish records with respect to employment performed for it as hereinafter indicated and shall preserve such records, including those now existing, for a period of not less than four years after the calendar year in which the remuneration with respect to such employment was payable. Such records shall show the following:

(a) For each worker.

(i) Name.

(ii) Social security account number as shown on the worker’s social security card.

(iii) Place in which the worker’s services are per‑formed, or if there is no one such place, then the worker’s base of operations.

(iv) Date on which the worker was hired, rehired, or returned to work after temporary layoff and date separated from work.

(v) The worker’s remuneration payable for employment, and period for which payable, shown separately.

(A) Money wages, excluding special payments.

(B) Reasonable cash value of remun‑eration paid by the employing unit in any medium other than cash, excluding special payments in a medium other than cash.

(D) Special payments which are not due on any payday including annual bonuses, gifts, prizes, etc., showing separately.

(I) Money payments,

(II) Reasonable cash value of other remuneration,

(III) The nature of such pay‑ments,

(IV) The period during which the services were performed for which the special payments were made.

(vi) Amounts payable to the worker as allowances or reimbursement for traveling or other business expenses, and period for which payable.

(vii) Severance payments.

(viii) Retirement payments.

(b) Beginning and ending dates of each pay period.

(d) Each calendar week in which there were one or more workers in employment.

(e) Daily time records for all employees showing hours worked per day.

(f) Applicable hour, weekly, or monthly pay rates.

In addition to the above, each employing unit shall main‑tain records as required in Chapter 13.

Section 2. Inspections.

Section 3. Reports.

(a) Employing Unit Quarterly Contribution Reports. Each employing unit shall make such quarterly contribution reports containing such information as is prescribed by the division on forms issued and required to be returned to the division or in an electronic format approved by the division. Such forms and instructions accompanying them shall have the force and effect of rules issued pur‑suant to W.S. 27-3-602(b). However, quarterly employee wage reports shall not be filed with respect to an employee of a federal or state agency, performing intelligence or counter‑intelligence functions, if the head of such department or agency has determined that filing such a report could endanger the safety of the employee or compromise an ongoing investi‑gation or intelligence mission, as long as the employer pro‑vides the information necessary to determine eligibility for benefits when the employee files a benefits claim.

(i) Each service supplier shall submit a single consolidated quarterly contribution summary report containing summarizing report information for all clients.

Section 4. Employer Reimbursements or Allowances for Employee Business Expenses.

(i) There must be a business connection for expenses incurred while performing services as an employee, officer or member of the employer.

(ii) The expense must be reasonable.

(iii) There must be actual accounting for the expense, by the employer and the employee, officer or member.

(A) For travel expenses reimbursed at established federal per diem rates, documentation of the trip will be considered actual accounting.

(B) For business entities with federally recognized expense allowances, the U. S. Treasury allowance will be considered actual accounting.

(iv) All excess reimbursement or allowance must be repaid by the employee, officer or member to the employer within 120 days after the expense was paid or incurred.

(b) Payments that do not include all of the above or exceed federal per diem or federal allowances will be deemed to be wages.