Quarterly Reports to the Employment Security Department.

The Employment Security Department (ESD) administers the state unemployment insurance system.  Employers must file quarterly tax reports with ESD.  The reports must contain the names of all workers covered by unemployment insurance, along with their social security numbers, their wages, and the number of hours worked in the quarter.  In addition, beginning October 1, 2022, those quarterly reports must also include the Standard Occupational Classification (SOC) or job title of each worker.  Any employer knowingly failing to report SOCs or job titles must pay an incomplete report penalty.  The ESD, in coordination with the Workforce Training and Education Coordinating Board, must report to the Legislature and the Governor by November 1, 2026, on how the collection of occupational data was used to evaluate educational investments, add or modify existing training programs, or improve job placement.

Participation of Indian Tribes in Unemployment Insurance System. 

Indian tribes are considered to be employers under the Federal Unemployment Tax Act, but are exempt from federal unemployment taxes if in compliance with certain state requirements.  Indian tribes may contribute to the state unemployment fund or make payments in lieu of contributions for benefits claimed by the tribe's unemployed workers.  Indian tribes are generally required to comply with the same requirements applicable to other employers in the state unemployment insurance system.

A federally recognized tribe may elect to report the SOCs or job titles of its workers.  If a federally recognized tribe elects to report SOCs or job titles, it retains the option to opt out of reporting at any time for any reason it deems necessary.  ESD must adopt rules to implement the bill.