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. The bill also 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 follow established procedures and may require additional rules as necessary.

Additionally, the bill stipulates that employers must receive reasonable notice before an audit and outlines the process for a preaudit interview. It specifies the types of records that may be subject to audit, including pay records, tax forms, and business licenses. The field auditor is required to conduct 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. The bill also establishes a process for employers to contest audit decisions and allows auditors access to relevant records from the past three years in disputed cases.

Statutes affected:
Introduced: 96.11