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 examine various employer records, including pay records, tax forms, and business licenses.

Additionally, the bill stipulates that employers must receive reasonable notice prior to an audit and outlines procedures for a preaudit interview. The field auditors are required to conduct detailed audits of employee records for at least one quarter and may expand the scope of the audit if discrepancies are found. Furthermore, the bill establishes a process for employers to contest the auditors' decisions regarding the applicability of the law to specific 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