This bill amends the recordkeeping and auditing requirements for employers concerning unemployment insurance under Code chapter 96. It mandates that employers maintain accurate records for each employee for three years following 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 stipulates that employers must receive reasonable notice prior to an audit and outlines procedures for a preaudit interview. It specifies that the field auditor must 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. Furthermore, the bill establishes a process for employers to contest decisions made by field auditors regarding the applicability of the law to specific employees. The provisions related to audits will take effect for audits conducted after the bill's effective date.

Statutes affected:
Introduced: 96.11