§ 28-42-38.1. Quarterly wage reports.
(a)(1) The department of labor and training is designated and constituted the agency within this state charged with the responsibility of collecting quarterly wage information, as required by 42 U.S.C. § 1320b-7. Each employer shall be required to submit a detailed wage report to the director, for all calendar quarters within thirty (30) days after the end of each quarter in a form and manner prescribed by the director, listing each employee’s name; social security account number; the total amount of wages paid to each employee; and any other information that the director deems necessary. All reports shall be in addition to those now required by the department.
(2) The department will utilize the quarterly wage information that it collects from employers to establish an individual’s eligibility for unemployment insurance benefits and to determine the amount and duration of benefits for all new claims filed.
(3) Notwithstanding any provisions of chapters 42 — 44 of this title to the contrary, the department may utilize employee quarterly wage information submitted by employers to measure the progress of the state in meeting the performance measures developed in response to United States Public Law 113-128, the Workforce Innovation and Opportunity Act of 2014 (29 U.S.C. § 3101 et seq.), further provided however, that the department may verify certain employee quarterly wage information for the local workforce investment board and provide it with the verified data under procedures established by rules and regulations promulgated by the director. The director shall also make the quarterly wage information available, upon request, to the agencies of other states in the performance of their public duties under the Workforce Innovation and Opportunity Act of 2014 (29 U.S.C. § 3101 et seq.) in that state. This information shall be made available only to the extent required by the Secretary of Labor and necessary for the valid administrative needs of the authorized agencies, and all agencies requesting this data shall protect it from unauthorized disclosure. The department shall be reimbursed by the agencies requesting the information for the costs incurred in providing the information.
(4) Notwithstanding any provisions of chapters 42 — 44 of this title to the contrary, the department may provide quarterly wage information to the United States Census Bureau for the purpose of participating in a joint local employment dynamics program with the United States Census Bureau and the Bureau of Labor Statistics.
(5) Notwithstanding any provisions of chapters 42 — 44 of this title to the contrary, the department may provide employee quarterly wage information to the department’s designated research partners for the purpose of its workforce data quality and workforce innovation fund initiatives. The provision of these records will be done in accordance with an approved data-sharing agreement between the department and its designated research partners that protects the security and confidentiality of these records and through procedures established by protocols, rules and/or regulations as determined necessary by the director and appropriately established or promulgated.
(b) Notwithstanding any inconsistent provisions of chapters 42 — 44 of this title, an employer who or that fails to file a detailed wage report in the manner and at the times required by subsection (a) of this section for any calendar quarter shall pay a penalty of twenty-five dollars ($25.00) for each failure or refusal to file. An additional penalty of twenty-five dollars ($25.00) shall be assessed for each month the report is delinquent; provided, that this penalty shall not exceed two hundred dollars ($200.00) for any one report. This penalty shall be paid into the employment security tardy account fund and if any employer fails to pay the penalty, when assessed, it shall be collected by civil action as provided in § 28-43-18.
History of Section.P.L. 1986, ch. 231, § 1; P.L. 1988, ch. 173, § 2; P.L. 1999, ch. 96, § 1; P.L. 2000, ch. 109, § 39; P.L. 2005, ch. 276, § 1; P.L. 2012, ch. 20, § 1; P.L. 2012, ch. 31, § 1; P.L. 2013, ch. 125, § 1; P.L. 2013, ch. 133, § 1; P.L. 2017, ch. 302, art. 13, § 8; P.L. 2022, ch. 234, art. 1, § 20, effective December 31, 2022.
Structure Rhode Island General Laws
Title 28 - Labor and Labor Relations
Chapter 28-42 - Employment Security — General Provisions
Section 28-42-1. - Short title.
Section 28-42-2. - Declaration of policy.
Section 28-42-3. - Definitions.
Section 28-42-4. - Services performed partly outside state.
Section 28-42-5. - Localized service defined.
Section 28-42-6. - Service by residents performed entirely outside state.
Section 28-42-6.1. - Service by U.S. citizens performed outside United States for American employer.
Section 28-42-7. - Independent contractor and employee distinguished.
Section 28-42-8. - Exemptions from “employment.”
Section 28-42-9. - Maritime services.
Section 28-42-10. - Services performed by students.
Section 28-42-11. - Employees of agents and contractors of employing units.
Section 28-42-12. - Election by exempt employer to become subject to provisions.
Section 28-42-13. - State employees.
Section 28-42-14. - Employees of governmental entities.
Section 28-42-14.1. - Treatment of Indian tribes.
Section 28-42-15 - — 28-42-17. [Repealed.]
Section 28-42-18. - Establishment of fund.
Section 28-42-19. - Disbursements from fund.
Section 28-42-20. - Treasurer of fund — Bond — Subordinates or employees.
Section 28-42-21. - Deposits in and requisitions from unemployment trust fund.
Section 28-42-22. - Requisitions from trust fund for temporary disability insurance fund.
Section 28-42-23. - Unclaimed or unpaid moneys from unemployment trust fund.
Section 28-42-24. - Custody and investment of fund or discontinuance of unemployment trust fund.
Section 28-42-25. - Creation of administration account — Sources.
Section 28-42-26. - Disbursements from administration account — Unexpended balance.
Section 28-42-27. - [Repealed.]
Section 28-42-28. - Federal funds for administration.
Section 28-42-29. - Expenditure of administrative funds authorized by Secretary of Labor.
Section 28-42-30. - Replacement of unauthorized expenditures from administration account.
Section 28-42-31. - Responsibility for administration — General powers of director.
Section 28-42-32. - Annual report — Recommendations.
Section 28-42-33. - Modifications to protect fund.
Section 28-42-34. - Rules and regulations.
Section 28-42-35. - Publication of statutory text and supplementary material.
Section 28-42-36. - Personnel of department.
Section 28-42-37. - Advisory council.
Section 28-42-38. - Records and reports — Confidentiality of information.
Section 28-42-38.1. - Quarterly wage reports.
Section 28-42-38.2. - Income and eligibility verification.
Section 28-42-38.3. - Penalty for unauthorized disclosure.
Section 28-42-39. - Reports of contracts for services to be rendered within state.
Section 28-42-40. - Legislative recommendations — Research and planning.
Section 28-42-41. - Legal representation of state.
Section 28-42-42. - Agent for cooperation with federal government, states, and territories.
Section 28-42-43. - Acceptance of federal provisions.
Section 28-42-44. - Cooperation with federal employment service.
Section 28-42-45. - Agreements as to employment offices.
Section 28-42-46. - Maintenance of employment offices.
Section 28-42-47. - Expenditure of federal funds.
Section 28-42-48. - State funds for employment service.
Section 28-42-49. - Appropriations for employment offices.
Section 28-42-50. - Applicability of administrative provisions.
Section 28-42-51. - Additional functions and duties of director of administration.
Section 28-42-52. - Implementation of administrative functions.
Section 28-42-53. - Procedural rules and regulations — Record of proceedings.
Section 28-42-54. - Administration of oaths — Subpoena of witnesses.
Section 28-42-55. - Enforcement of subpoenas — Appeal.
Section 28-42-56. - Witness fees.
Section 28-42-57. - Parties to judicial action.
Section 28-42-58. - Inter-agency arrangements for coverage.
Section 28-42-59. - Inter-agency arrangements for payment of compensation through single agency.
Section 28-42-60. - Cooperation with foreign governments.
Section 28-42-61. - Continuance of arrangements after changes in law.
Section 28-42-62. - [Repealed.]
Section 28-42-62.1. - Fraud and abuse.
Section 28-42-63. - [Repealed.]
Section 28-42-63.1. - Suspension or revocation of registration — New registration.
Section 28-42-64. - Failure to make contributions or reports.
Section 28-42-64.1. - Injunctive relief.
Section 28-42-65. - Pecuniary penalty for failure to file reports or pay contributions.
Section 28-42-65.1. - Engaging in business without registration.
Section 28-42-66. - Penalty for violations generally.
Section 28-42-67. - Disposition of fines.
Section 28-42-68. - Recovery of erroneously paid benefits.
Section 28-42-69. - Complaints to invoke penalties.
Section 28-42-70. - Prosecution of criminal actions.
Section 28-42-71. - Repeal or amendment of federal provisions.
Section 28-42-72. - Legislative control reserved.
Section 28-42-73. - Construction of provisions.
Section 28-42-74. - Severability.
Section 28-42-75. - Establishment of employment security interest fund — Sources.
Section 28-42-76. - Disbursements from interest fund — Unexpended balance.
Section 28-42-77. - Treasurer of interest fund — Bond — Investments.
Section 28-42-78. - Establishment of employment security tardy account fund — Sources.
Section 28-42-79. - Disbursements from tardy account fund — Unexpended balance.
Section 28-42-80. - Treasurer of tardy account fund — Bond — Investments.
Section 28-42-81. - Tuition costs.
Section 28-42-82. - Job development fund.
Section 28-42-83. - Job development fund — Establishment — Sources.
Section 28-42-84. - Job development fund — Disbursements — Unexpended balance.
Section 28-42-85. - Job development fund — Treasurer — Bond — Investments.
Section 28-42-86. - Employment security reemployment fund — Legislative findings.
Section 28-42-87. - Employment security reemployment fund — Establishment — Sources.
Section 28-42-88. - Employment security reemployment fund — Disbursements — Unexpended balance.
Section 28-42-89. - Employment security reemployment fund — Treasurer — Bond — Investments.