Senate Bill No. 1455, also known as Public Act No. 25-62, amends the reporting requirements for employers regarding wage information. The bill repeals the previous subsection (j) of section 31-225a and introduces a new framework effective July 1, 2025. Employers are now required to submit quarterly wage information electronically, including the names, Social Security numbers, and wages of employees. The previous option for employers to include additional data such as occupation, hours worked, and zip code has been removed. Employers who fail to submit the required 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. This legislation aims to streamline the reporting process and ensure compliance while providing a mechanism for relief in cases of hardship.