This bill amends the recordkeeping and auditing requirements for employers regarding unemployment insurance under Code chapter 96. It mandates that employers maintain accurate records for each employee for three years after the calendar year in which remuneration was paid or due. Additionally, the bill introduces a new section that requires the Department of Workforce Development to conduct field audits of employers to ensure compliance with these requirements. The audits will be performed by department-employed field auditors, who will examine various employer records, including pay records, tax forms, and business licenses.

The bill also outlines specific procedures for conducting these audits, including providing reasonable notice to employers prior to an audit and conducting a preaudit interview. It specifies that the field auditor must document a detailed audit of records for at least one employee over one quarter, with the possibility of a more comprehensive audit if discrepancies are found. Furthermore, the bill establishes a process for employers to contest decisions made by field auditors regarding the applicability of the unemployment insurance code to their employees. The provisions related to audits will apply to those conducted by the department starting from the effective date of the bill.

Statutes affected:
Introduced: 96.11