Bill Text: CT HB05234 | 2012 | General Assembly | Comm Sub

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Bill Title: An Act Concerning The Wilful Failure Of An Employer To Declare The Payment Of Wages On Payroll Records For Unemployment Compensation Purposes.

Spectrum: Committee Bill

Status: (Introduced - Dead) 2012-04-19 - File Number 538 [HB05234 Detail]

Download: Connecticut-2012-HB05234-Comm_Sub.html

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General Assembly		Substitute Bill No. 5234
February Session, 2012		*_____HB05234JUD___040212____*

AN ACT CONCERNING THE WILFUL FAILURE OF AN EMPLOYER TO DECLARE THE PAYMENT OF WAGES ON PAYROLL RECORDS FOR UNEMPLOYMENT COMPENSATION PURPOSES.

Be it enacted by the Senate and House of Representatives in General Assembly convened:

Section 1. Subsection (e) of section 31-273 of the 2012 supplement to the general statutes is repealed and the following is substituted in lieu thereof (Effective January 1, 2013):

(e) If the administrator determines that any person, firm or corporation has wilfully failed to declare the payment of wages on payroll records, the administrator may impose a penalty of [ten] fifteen per cent of the total contributions [past] due to the administrator during the entire period the person, firm or corporation wilfully failed to declare the payment of wages on payroll records, as determined pursuant to section 31-270. Such penalty shall be in addition to any other applicable penalty and interest under section 31-266. In addition, the administrator may require the person, firm or corporation to make contributions at the maximum rate provided in section 31-225a for a period of one year following the determination by the administrator concerning the wilful nondeclaration. If the person, firm or corporation is paying or should have been paying, the maximum rate at the time of the determination, the administrator may require that such maximum rate continue for a period of three years following the determination.

This act shall take effect as follows and shall amend the following sections:
Section 1	January 1, 2013	31-273(e)

LAB	Joint Favorable C/R	JUD
JUD	Joint Favorable Subst.