Senate Bill No. 1455, also known as Public Act No. 25-62, amends the reporting requirements for employers regarding wage information. The bill repeals subsection (j) of section 31-225a and replaces it with new provisions effective July 1, 2025. Employers are now required to submit quarterly wage information electronically, including employee names, Social Security numbers, and wages paid. The previous requirement to include additional data such as employee occupation, hours worked, and primary worksite zip code has been removed. Employers who fail to submit this information on time will incur a late filing fee of $25, and the same fee applies if the information is submitted without a proper state unemployment compensation registration number.

Additionally, the bill mandates that contributions or payments in lieu of contributions must also be made electronically. Employers or agents can request a waiver from these electronic submission requirements if they can demonstrate undue hardship, with the administrator's decision being final and effective for twelve months. Overall, the bill aims to streamline the reporting process while ensuring compliance through electronic submissions and penalties for late filings.